At least 72,885 audits are coming by the end of the year, 885 large tax evasion files are opened – What the Pitsili decision provides
It is about to pass through a sieve the AADE cases of the last 5 years which are of great fiscal interest. Cases will be targeted based on a series of specific criteria, such as cases that show high delinquency and higher collectability, cases related to tax refunds or those arising from prosecutorial orders but also real estate sales, parental benefits, donations and inheritances.
Also high on the agenda of the tax auditors are: 885 major tax evasion cases which relate to the opening of bank accounts, processing of seized data and records, circuits for issuing and receiving fictitious tax data, e-commerce, digital platforms, VAT fraud and intra-Community trade.
More specifically, the specific 885 cases have to do with:
470 cases of tax evasion investigations related to the opening of bank accounts, processing of seized data and files, circuits of issuing and receiving fictitious tax data, processing of digital files, etc.
105 research cases utilizing new information and data.
155 cases of special investigations in the field of e-commerce, ordering platforms, mediation platforms in the provision of accommodation services and e-business in general.
155 investigation cases, which concern intra-Community VAT fraud.
For the control of all cases, risk analysis criteria, special algorithms, an automated final scoring model and data from internal and external sources of information available to AADE will be applied. Cases with the highest scores are reviewed on a priority basis.
The selection of cases to be audited as a priority in 2024 is done by audit service, while for the Audit Centers (ELKE) of Attica and Thessaloniki by sub-directorate.
According to the planning of AADE, they will be held this year at least 72,885 tax audits with the burden falling on “fresh” cases, real estate transfers and cases of major tax evasion.
With his decision, the commander of AADE, Giorgos Pitsilis, gives new instructions to the auditors, requesting that they be audited as a matter of priority:
All property transfer tax cases, inheritances, donations and parental benefits which are time-barred on 12/31/2024 and concern properties which are not part of the objective value determination system and the taxpayer has not accepted the pre-estimated temporary value of D.O .Y.
Investigation reports of the Public Revenue Investigation and Assurance Services (YEDDE)
Conclusive reports forwarded to AADE by the Directorate of Economic Crime Investigations
Tax refunds.
Beneficiaries who received a VAT refund, as well as beneficiaries of legal persons and legal entities who received an income tax refund, without audit.
Cases for which a statement of findings has been issued with the results of the tax audit and provisional determination of taxes and fines,
Cases for which the issuance of a note of determinations and a temporary determination of tax and fine is imminent, taking into account the reasons given in the OPS. Elenxis
Cases arising from prosecutorial orders, orders for investigative and pre-investigative actions, including requests and orders for conducting tax audits that have resulted from an order of any Prosecutorial or Judicial Authority and are kept at A.A.D.E.
Cases concerning the implementation of some on-site checks to ascertain the fulfillment of tax obligations, the keeping of books and the issuance of tax information, for taxpayers who carry out any activity or trade in goods.
Cross audits of intra-Community transactions (VIES), cases of multilateral audits carried out by Greek and foreign tax authorities, cases of audits in the context of a resumption of proceedings as well as in the execution of a preliminary ruling, cases involving the imposition of fines and cases involving the revocation of office operating licenses or branches of foreign companies established in Greece
Mutual administrative assistance cases upon request,
Cases of partial audit of income tax and VAT by the office in cases where violations of non-issuance or issuance of an inaccurate tax item/document are found.
The compliance of the reporting Greek financial institutions with the due diligence rules.
