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| | {{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_ex_officio_total_number=0 |
| | + | |process_evidence_alternative_total_number=0 |
| | + | |process_evidence_prerequisite_total_number=0 |
| | |process_evidence_total_number=3 | | |process_evidence_total_number=3 |
| − | |process_evidence_step_total_number=5 | + | |process_evidence_step_total_number=0 |
| | |process_evidence_step_digital_total_number=0 | | |process_evidence_step_digital_total_number=0 |
| − | |process_evidence_prerequisite_total_number=0 | + | |process_source=EU-GO (support), SDG |
| − | |process_evidence_ex_officio_total_number=0
| + | |process_application_type=Application / Solemn Declaration |
| − | |process_evidence_alternative_total_number=0
| |
| − | |process_evidence_identification_type=Other
| |
| − | |process_sdg_codes=N2
| |
| − | |process_application_type=Application | |
| | |process_application_submission_type=Submitted by the applicant (digital) | | |process_application_submission_type=Submitted by the applicant (digital) |
| | + | |process_application_owner=Legal entities |
| | |process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. | | |process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. |
| − | |process_application_owner=Legal entities | + | |process_provided_language=English |
| | + | |process_uuid=7485ec01-2529-41a0-94e1-03222e05be11 |
| | + | |process_id=439853 |
| | + | |process_estimated_implementation_duration=172800 |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_conditions_name=The income shall be obtained in the Greek territory. | | |process_conditions_name=The income shall be obtained in the Greek territory. |
| | }} | | }} |
| − | | + | {{process evidences |
| − | | + | |process_evidence_num_id=1 |
| | + | |process_evidence_type=7320 |
| | + | |process_evidence_is_under_prerequisite=No |
| | + | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | + | |process_evidence_owner=Legal entities |
| | + | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. |
| | + | |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 evidences |
| | + | |process_evidence_num_id=2 |
| | + | |process_evidence_type=9703 |
| | + | |process_evidence_is_under_prerequisite=No |
| | + | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | + | |process_evidence_owner=Legal entities |
| | + | |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 evidences |
| | + | |process_evidence_num_id=3 |
| | + | |process_evidence_type=7320 |
| | + | |process_evidence_is_under_prerequisite=No |
| | + | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | + | |process_evidence_owner=Legal entities |
| | + | |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_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 |
| | |process_rule_type=Law | | |process_rule_type=Law |
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| | |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 |
| | }} | | }} |
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| | |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. |
| | }} | | }} |
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| | |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. |
| | }} | | }} |
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| | |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. |
| | }} | | }} |
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| | |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) |
| | }} | | }} |
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| | |process_useful_link_title=Related information | | |process_useful_link_title=Related information |
| | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias | | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias |
| − | }}
| |
| − | {{process evidences
| |
| − | |process_evidence_num_id=1
| |
| − | |process_evidence_alternative=No
| |
| − | |process_evidence_owner=Legal entities
| |
| − | |process_evidence_type=Solemn Declaration
| |
| − | |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_evidence_num_id=2
| |
| − | |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 evidences
| |
| − | |process_evidence_num_id=3
| |
| − | |process_evidence_alternative=No
| |
| − | |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_submission_type=Submitted by the applicant (digital)
| |
| | }} | | }} |
