|
|
| (34 intermediate revisions by 4 users not shown) |
| Line 1: |
Line 1: |
| | {{process | | {{process |
| − | |process_uuid=7485ec01-2529-41a0-94e1-03222e05be11
| |
| − | |process_id=439853
| |
| | |process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision) | | |process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision) |
| | |process_description=The procedure concerns applications for the implementation of the Double Income and Capital Tax Avoidance Agreements, which are submitted to the competent Greek tax authority by the actual beneficiary of income, who has his/her tax residence in the country with which Greece has a relevant Agreement (Convention). | | |process_description=The procedure concerns applications for the implementation of the Double Income and Capital Tax Avoidance Agreements, which are submitted to the competent Greek tax authority by the actual beneficiary of income, who has his/her tax residence in the country with which Greece has a relevant Agreement (Convention). |
| | |process_org_owner_is_private=No | | |process_org_owner_is_private=No |
| − | |process_org_owner=Φορέας:INDEPENDENT AUTHORITY FOR PUBLIC REVENUE | + | |process_org_owner=73401 |
| − | |process_provision_org_owner_directory=ΔΙΕΥΘΥΝΣΗ ΔΙΕΘΝΩΝ ΟΙΚΟΝΟΜΙΚΩΝ ΣΧΕΣΕΩΝ (Δ.Ο.Σ.) | + | |process_provision_org_owner_directory=261599 |
| − | |process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE | + | |process_provision_org_group=8210 |
| − | |process_provision_org_directory=Directorate of International Economic Relations, Department A 'Tax Issues | + | |process_provision_org_directory=Department A 'Tax Issues, Directorate of International Economic Relations |
| − | |process_provision_org_group=Reported Body, Points of Single Contact (ΚΕΠ – EKE)
| + | |process_estimated_implementation_duration_max=P2D |
| − | |process_estimated_implementation_time=2
| |
| − | |process_estimated_implementation_time_type=Days
| |
| − | |process_provided_language=English | |
| | |process_border_provision=Cross-border | | |process_border_provision=Cross-border |
| | + | |process_evidence_identification_type=Identification with TAXISnet codes |
| | |process_type=Outgoing | | |process_type=Outgoing |
| | |process_trigger=Applied for | | |process_trigger=Applied for |
| | |process_trigger_type=Application (handwritten) | | |process_trigger_type=Application (handwritten) |
| | + | |process_usage=Not to be used as a supporting document |
| | + | |process_output_type=Launch another procedure |
| | |process_provided_to=Businesses | | |process_provided_to=Businesses |
| | |process_tax_type=Applications | | |process_tax_type=Applications |
| − | |process_usage=Other
| |
| − | |process_output_type=Other
| |
| − | |process_source=EU-GO
| |
| | |process_sdg_notes=- | | |process_sdg_notes=- |
| | |process_bpmn_source=EUGO | | |process_bpmn_source=EUGO |
| | |process_bpmn_digital_source=EUGO | | |process_bpmn_digital_source=EUGO |
| − | |process_total_duration_steps_min=2 | + | |process_total_duration_steps_min=173405 |
| − | |process_total_duration_steps_max=2 | + | |process_total_duration_steps_max=176420 |
| − | |process_total_duration_steps_type=Days | + | |process_cost_min=0.00 |
| − | |process_cost_min=0 | + | |process_cost_max=0.00 |
| − | |process_cost_max=0 | + | |process_evidence_cost_guarantee=0 |
| | |process_evidence_cost_total_number=0 | | |process_evidence_cost_total_number=0 |
| − | |process_evidence_total_number=4 | + | |process_evidence_ex_officio_total_number=0 |
| − | |process_evidence_step_total_number=5 | + | |process_evidence_alternative_total_number=0 |
| | + | |process_evidence_prerequisite_total_number=0 |
| | + | |process_evidence_total_number=3 |
| | + | |process_evidence_step_total_number=0 |
| | |process_evidence_step_digital_total_number=0 | | |process_evidence_step_digital_total_number=0 |
| − | }}
| + | |process_source=EU-GO (support), SDG |
| − | {{process sdg
| + | |process_application_type=Application / Solemn Declaration |
| − | |process_sdg_code=N2 | + | |process_application_submission_type=Submitted by the applicant (digital) |
| − | |process_sdg_title=Notifying of cross-border activities | + | |process_application_owner=Legal entities |
| − | |process_sdg_description=notifying the authorities of cross-border activities in Greece | + | |process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. |
| | + | |process_provided_language=English |
| | + | |process_uuid=7485ec01-2529-41a0-94e1-03222e05be11 |
| | + | |process_id=439853 |
| | + | |process_estimated_implementation_duration=172800 |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| Line 72: |
Line 74: |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=1 | | |process_evidence_num_id=1 |
| | + | |process_evidence_type=7320 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |process_evidence_type=Application
| + | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. |
| − | |process_evidence_identification_type=Other
| + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| − | |process_evidence_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. | + | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses |
| − | |process_evidence_submission_type=Submitted by the applicant (digital) | |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=2 | | |process_evidence_num_id=2 |
| | + | |process_evidence_type=9703 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |process_evidence_type=Solemn Declaration
| + | |process_evidence_description=Certificate from the competent foreign tax authority (incorporated in the main body of the application) or Certificate of Tax Residence (only in the case of the USA and Turkey) |
| − | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. | |
| − | |process_evidence_submission_type=Submitted by the applicant (digital)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=3 | | |process_evidence_num_id=3 |
| | + | |process_evidence_type=7320 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| − | |process_evidence_owner=Legal entities
| |
| − | |process_evidence_type=Certificate
| |
| − | |process_evidence_description=Certificate from the competent foreign tax authority (incorporated in the main body of the application) or Certificate of Tax Residence (only in the case of the USA and Turkey)
| |
| | |process_evidence_submission_type=Submitted by the applicant (digital) | | |process_evidence_submission_type=Submitted by the applicant (digital) |
| − | }}
| |
| − | {{process evidences
| |
| − | |process_evidence_num_id=4
| |
| − | |process_evidence_alternative=No
| |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |process_evidence_type=Solemn Declaration
| |
| | |process_evidence_description=Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory | | |process_evidence_description=Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory |
| − | |process_evidence_submission_type=Submitted by the applicant (digital) | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| | + | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 108: |
Line 108: |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| | |process_rule_description=Tax Procedure Code, as amended and still in force | | |process_rule_description=Tax Procedure Code, as amended and still in force |
| − |
| |
| | Amendments: | | Amendments: |
| | Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013 | | Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013 |
| Line 125: |
Line 124: |
| | |process_rule_decision_year=2017 | | |process_rule_decision_year=2017 |
| | |process_rule_description=1049/28-03-2017 (Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation | | |process_rule_description=1049/28-03-2017 (Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation |
| − |
| |
| | Amendment: | | Amendment: |
| | Circular 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure) | | Circular 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure) |
| Line 140: |
Line 138: |
| | |process_rule_decision_year=2019 | | |process_rule_decision_year=2019 |
| | |process_rule_description=Circular 2009/11-01-2019 (Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation) | | |process_rule_description=Circular 2009/11-01-2019 (Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation) |
| − |
| |
| | Amendment: | | Amendment: |
| | 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes) | | 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes) |
| Line 159: |
Line 156: |
| | |process_rule_type=International Convention | | |process_rule_type=International Convention |
| | |process_rule_description=Conventions / agreements for the avoidance of double taxation of Greece with countries within the EU: | | |process_rule_description=Conventions / agreements for the avoidance of double taxation of Greece with countries within the EU: |
| − |
| |
| | - Austria (Law 3724/2008, Government Gazette A 253) | | - Austria (Law 3724/2008, Government Gazette A 253) |
| | - Belgium (Law 3407/2005, Government Gazette A 266) | | - Belgium (Law 3407/2005, Government Gazette A 266) |
| Line 195: |
Line 191: |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=5 | + | |process_step_duration_min=PT5M |
| − | |process_step_duration_max=30 | + | |process_step_duration_max=PT30M |
| − | |process_step_duration_type=Minutes
| |
| | |process_step_description=The interested party (actual beneficiary of the income) fills in a duplicate (one copy for the Greek tax authority and one for the foreign tax authority) the application for implementation of the double taxation agreement for the income that he/she will obtain in Greece | | |process_step_description=The interested party (actual beneficiary of the income) fills in a duplicate (one copy for the Greek tax authority and one for the foreign tax authority) the application for implementation of the double taxation agreement for the income that he/she will obtain in Greece |
| | }} | | }} |
| Line 207: |
Line 202: |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=5 | + | |process_step_duration_min=PT5S |
| − | |process_step_duration_max=20 | + | |process_step_duration_max=PT20S |
| − | |process_step_duration_type=Seconds
| |
| | |process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence. | | |process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence. |
| | }} | | }} |
| Line 219: |
Line 213: |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Signature | | |process_step_implementation=Signature |
| − | |process_step_duration_min=5 | + | |process_step_duration_min=PT5M |
| − | |process_step_duration_max=30 | + | |process_step_duration_max=PT30M |
| − | |process_step_duration_type=Minutes
| |
| | |process_step_description=The competent tax authorities receive the application and certify the tax residence of the interested party, completing, signing and stamping both (2) copies of the application. | | |process_step_description=The competent tax authorities receive the application and certify the tax residence of the interested party, completing, signing and stamping both (2) copies of the application. |
| | }} | | }} |
| Line 231: |
Line 224: |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=P1D |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=P1D |
| − | |process_step_duration_type=Days
| |
| | |process_step_description=The interested party sends the copy of the application to the entity in Greece, which pays the income and is obliged to withhold the tax. | | |process_step_description=The interested party sends the copy of the application to the entity in Greece, which pays the income and is obliged to withhold the tax. |
| | }} | | }} |
| Line 243: |
Line 235: |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=P1D |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=P1D |
| − | |process_step_duration_type=Days
| |
| | |process_step_description=The entity is obliged to submit the application to the Greek local tax authorities (DOY) | | |process_step_description=The entity is obliged to submit the application to the Greek local tax authorities (DOY) |
| | }} | | }} |
| | {{process provision digital locations | | {{process provision digital locations |
| − | |process_provision_digital_location_title=Unified Service Centers - ΕUGO portal | + | |process_provision_digital_location_title=Points of Single Contact - ΕUGO portal |
| − | |process_provision_digital_location_url=https://www.eu-go.gr/sdportal/ | + | |process_provision_digital_location_url=https://eugo.gov.gr/en/services/7485ec01-2529-41a0-94e1-03222e05be11/ |
| | }} | | }} |
| | {{process useful links | | {{process useful links |
