Greece's Dispute Resolution Directorate rejects tax appeal

The Dispute Resolution Directorate (DED) of the Independent Authority for Public Revenue (AADE) has rejected an administrative appeal filed by a taxpayer seeking the cancellation of two tax assessments.

The taxpayer cited financial hardship and health issues as grounds for the request. However, the Directorate did not rule on the merits of these claims because the appeal was deemed inadmissible. Upon investigation, the tax authorities found that the two assessment numbers provided by the taxpayer did not correspond to any existing records in the AADE Taxis electronic system.

Because the taxpayer failed to provide the issuance dates, the type of tax debt, or any supporting documentation to identify the disputed assessments, the DED characterized the appeal as ‘indefinite and incapable of assessment’ and subsequently rejected it.