Tax Inspectorate: Tax and Fine Refunds Provided by New Amendment

The Digital Transaction Fee Bill, passed on Thursday evening (12.09.2024), includes an amendment to refund of taxes and fines after errors have been identified tax authorities.

The amendment formally establishes that tax authorities can also make mistakes when calculating fines, taxes and surcharges. At the same time, it sets the framework for correcting injustices by returning the corresponding amounts.

The correction of injustice by the tax authorities applies to decisions on assignment starting from January 2014, which means that tax authorities will have to return several million euros, accumulated over the past decade. The amendment also provides that tax authorities will be able to act to correct their injustice even if the taxpayer has not filed a final appeal to the administrative courts.

The accompanying report from the General Accounting Office notes the likelihood that cancellation or refund of accrued or paid amounts may result in significant expenses or loss of budget revenue.

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