Patra’s Administrative Court of Appeals annuls tax authority’s decisions imposing taxes and fines of total €1.3 million
After a lengthy judicial procedure and following two interim judgments, by judgments no. 452, 453, 463-465/2020 Patra’s Administrative Court of Appeals, acting on first and last instance, accepted the claims of a legal entity (general partnership) and annulled decisions of the tax authority imposing income tax and VAT, as well as fines under the VAT Code and the Code of Accounting Books and Records (KVS), totaling approximately € 1.3 million, for violations relating to the receipt of invoices during years 1996-1997 which, according to the tax authority, were allegedly issued by an entity other than the actual contracting party.
The court accepted the argument on the basis of the evidence presented by the claimant that the transactions for which the invoices were issued were actually carried out by the issuer of the invoices as the counterparty to those transactions.
Christos Golfinopoulos acted on behalf of the claimant.