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| − | {{Process | + | {{process |
| − | |process_uuid=aaa66738-0b81-43e2-94f0-0333aaf69cda
| + | |process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital |
| − | |process_id=913677
| + | |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_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital
| + | |process_org_owner_is_private=No |
| − | |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=73401 |
| − | |process_org_owner_is_private=No
| + | |process_provision_org_group=7227, 8210 |
| − | |process_org_owner=Φορέας:INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
| + | |process_provision_org_directory=Department A 'Tax Issues |
| − | |process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
| + | |process_estimated_implementation_duration_max=P1D |
| − | |process_provision_org_directory=Department A 'Tax Issues
| + | |process_border_provision=Establishment |
| − | |process_provision_org_group=Tax Offices, Points of Single Contact (ΚΕΠ – EKE)
| + | |process_see_also=Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment) |
| − | |process_estimated_implementation_time=1
| + | |process_type=Outgoing |
| − | |process_estimated_implementation_time_type=Days
| + | |process_trigger=Applied for |
| − | |process_provided_language=English
| + | |process_trigger_type=Application (digital) |
| − | |process_border_provision=Establishment
| + | |process_usage=Supporting document |
| − | |process_type=Outgoing
| + | |process_output_type=Document Production |
| − | |process_trigger=Applied for
| + | |process_provided_to=Foreigners,Legal Entities |
| − | |process_trigger_type=Application (digital)
| + | |process_life_events=Citizens of other States |
| − | |process_provided_to=Citizens, Legal Entities, Businesses
| + | |process_tax_type=Applications |
| − | |process_tax_type=Applications
| + | |process_total_duration_steps_min=10800 |
| − | |process_usage=Supporting document
| + | |process_total_duration_steps_max=10800 |
| − | |process_output_type=Document Production
| + | |process_cost_min=0.00 |
| − | |process_source=EU-GO, SDG
| + | |process_cost_max=0.00 |
| − | |process_bpmn_source=EUGO
| + | |process_evidence_cost_guarantee=0 |
| − | |process_bpmn_digital_source=EUGO
| + | |process_evidence_cost_total_number=0 |
| − | |process_total_duration_steps_min=5.5
| + | |process_evidence_ex_officio_total_number=0 |
| − | |process_total_duration_steps_max=5.5
| + | |process_evidence_alternative_total_number=0 |
| − | |process_total_duration_steps_type=Hours
| + | |process_evidence_prerequisite_total_number=1 |
| − | |process_cost_min=0
| + | |process_evidence_total_number=2 |
| − | |process_cost_max=0
| + | |process_evidence_step_total_number=0 |
| − | |process_evidence_cost_total_number=0
| + | |process_evidence_step_digital_total_number=0 |
| − | |process_evidence_total_number=3
| + | |process_source=EU-GO (support) |
| − | |process_evidence_step_total_number=3
| + | |process_application_type=Application |
| − | |process_evidence_step_digital_total_number=0
| + | |process_application_submission_type=Submitted by the applicant (in person or by post) |
| − | |process_see_also=Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with Establishment) | + | |process_application_owner=Legal entities, Persons |
| − | |process_evidence_prerequisite_total_number=0
| + | |process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. |
| − | |process_evidence_ex_officio_total_number=0
| + | }} |
| − | |process_evidence_alternative_total_number=0
| + | {{process conditions |
| − | |process_sdg_codes=N1
| + | |process_conditions_num_id=1 |
| − | |process_application_type=Application
| + | |process_conditions_alternative=No |
| − | |process_application_submission_type=Submitted by the applicant (manual)
| + | |process_conditions_type=Company law |
| − | |process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies.
| + | |process_conditions_name=Business formation (individual, corporate) |
| − | |process_application_owner=Legal entities, Persons
| |
| − | }}
| |
| − | {{Process conditions | |
| − | |process_conditions_num_id=1
| |
| − | |process_conditions_alternative=No
| |
| − | |process_conditions_type=Company law
| |
| − | |process_conditions_name=Business formation (individual, corporate)
| |
| | *For company establishment see the link below | | *For company establishment see the link below |
| − | |process_conditions_url=https://www.gov.gr/ipiresies/epikheirematike-drasterioteta/enarxe-kai-luse-epikheireses/sustase-epikheireses
| + | |process_conditions_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/enarxe-kai-luse-epikheireses/sustase-epikheireses |
| | }} | | }} |
| − | {{Process conditions | + | {{process conditions |
| − | |process_conditions_num_id=2
| + | |process_conditions_num_id=2 |
| − | |process_conditions_alternative=No
| + | |process_conditions_alternative=No |
| − | |process_conditions_type=Possession of passwords to enter software
| + | |process_conditions_type=Possession of passwords to enter software |
| − | |process_conditions_name=The applicant shall have a TAXISnet username and password.
| + | |process_conditions_name=The applicant shall have a TAXISnet username and password. |
| | }} | | }} |
| − | {{Process conditions | + | {{process conditions |
| − | |process_conditions_num_id=3
| + | |process_conditions_num_id=3 |
| − | |process_conditions_alternative=No
| + | |process_conditions_alternative=No |
| − | |process_conditions_type=Administrative
| + | |process_conditions_type=Administrative |
| − | |process_conditions_name=Submission of an Application for the implementation of the Double Taxation Agreement by a natural or legal person or any other association of persons.
| + | |process_conditions_name=Submission of an Application for the implementation of the Double Taxation Agreement by a natural or legal person or any other association of persons. |
| | }} | | }} |
| − | {{Process conditions | + | {{process conditions |
| − | |process_conditions_num_id=4
| + | |process_conditions_num_id=4 |
| − | |process_conditions_alternative=No
| + | |process_conditions_alternative=No |
| − | |process_conditions_name=The applicant must be the real beneficiary of the income.
| + | |process_conditions_type=Tax |
| − | |process_conditions_type=Tax
| + | |process_conditions_name=The applicant must be the real beneficiary of the income. |
| | }} | | }} |
| − | {{Process conditions | + | {{process conditions |
| − | |process_conditions_num_id=5
| + | |process_conditions_num_id=5 |
| − | |process_conditions_alternative=No
| + | |process_conditions_alternative=No |
| − | |process_conditions_type=Tax
| + | |process_conditions_type=Tax |
| − | |process_conditions_name=The beneficiary of income is a resident of a country with which Greece has concluded a Contract / Agreement (Convention) for the avoidance of double taxation regarding income taxes.
| + | |process_conditions_name=The beneficiary of income is a resident of a country with which Greece has concluded a Contract / Agreement (Convention) for the avoidance of double taxation regarding income taxes. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| − | |process_conditions_num_id=6
| + | |process_conditions_num_id=6 |
| − | |process_conditions_alternative=No
| + | |process_conditions_alternative=No |
| − | |process_conditions_type=Tax
| + | |process_conditions_type=Tax |
| − | |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 (in person or by post) |
| | + | |process_evidence_owner=Legal entities, Persons |
| | + | |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 rules | + | {{process evidences |
| − | |process_rule_type=Circular
| + | |process_evidence_num_id=2 |
| − | |process_rule_decision_number=2009
| + | |process_evidence_type=9703 |
| − | |process_rule_decision_year=2021
| + | |process_evidence_is_under_prerequisite=Yes |
| − | |process_rule_description=Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain
| + | |process_evidence_prerequisite=Geographical |
| | + | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| | + | |process_evidence_owner=Legal entities, Persons |
| | + | |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 rules | + | {{process evidences |
| − | |process_rule_type=Circular
| + | |process_evidence_num_id=3 |
| − | |process_rule_decision_number=1217
| + | |process_evidence_type=7320 |
| − | |process_rule_decision_year=2020
| + | |process_evidence_is_under_prerequisite=No |
| − | |process_rule_description=Transfer of tax residence
| + | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| | + | |process_evidence_owner=Legal entities, Persons |
| | + | |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 rules | + | {{process rules |
| − | |process_rule_type=Circular
| + | |process_rule_type=Circular |
| − | |process_rule_decision_number=2009
| + | |process_rule_decision_number=2009 |
| − | |process_rule_decision_year=2019
| + | |process_rule_decision_year=2021 |
| − | |process_rule_description=Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation.
| + | |process_rule_article= |
| − | Amendments:
| + | |process_rule_description=Instructions for certifying tax residence under the Greece–Spain Double Taxation Agreement. |
| − | - CIRCULAR 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes)
| + | |process_rule_gazette_doc_issue= |
| | + | |process_rule_gazette_doc_number= |
| | + | |process_rule_url=https://diavgeia.gov.gr/search?query=ada:%22%CE%A8%CE%9C%CE%92%CE%A146%CE%9C%CE%A03%CE%96-%CE%A44%CE%9E%22&page=0 |
| | + | |process_rule_ada=ΨΜΒΡ46ΜΠ3Ζ-Τ4Ξ |
| | }} | | }} |
| − | {{Process rules | + | |
| − | |process_rule_type=Circular
| + | {{process rules |
| − | |process_rule_decision_number=1006
| + | |process_rule_type=Circular |
| − | |process_rule_decision_year=2018
| + | |process_rule_decision_number=1217 |
| − | |process_rule_description=Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation
| + | |process_rule_decision_year=2020 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Transfer of tax residence |
| | + | |process_rule_gazette_doc_issue=Β |
| | + | |process_rule_gazette_doc_number=4215 |
| | + | |process_rule_url=https://api.et.gr/apiFEK/2/2020/4215/pdf |
| | + | |process_rule_ada=ΩΛ99469064-ΘΙΩ |
| | }} | | }} |
| − | {{Process rules | + | |
| − | |process_rule_type=Circular
| + | {{process rules |
| − | |process_rule_decision_number=1049
| + | |process_rule_type=Circular |
| − | |process_rule_decision_year=2017
| + | |process_rule_decision_number=2009 |
| − | |process_rule_description=Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation.
| + | |process_rule_decision_year=2019 |
| − | Amendment:
| + | |process_rule_article= |
| − | - CIRCULAR 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure) | + | |process_rule_description=Special solidarity contribution under Double Taxation Agreements. |
| | + | |process_rule_gazette_doc_issue= |
| | + | |process_rule_gazette_doc_number= |
| | + | |process_rule_url=https://www.aade.gr/egkyklioi-kai-apofaseis/e-2147-26-07-2019 |
| | + | |process_rule_ada=6Ζ1Μ46ΜΩΑΕ-ΔΨΛ |
| | }} | | }} |
| − | {{Process rules | + | |
| − | |process_rule_type=Circular
| + | {{process rules |
| − | |process_rule_decision_number=1249
| + | |process_rule_type=Circular |
| − | |process_rule_decision_year=2015
| + | |process_rule_decision_number=1006 |
| − | |process_rule_description=Tax treatment of income from pensions, benefits and similar fees of tax residents abroad, based on the Conventions regarding Avoidance Duplicate Taxation
| + | |process_rule_decision_year=2018 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation |
| | + | |process_rule_gazette_doc_issue= |
| | + | |process_rule_gazette_doc_number= |
| | + | |process_rule_url=https://www.aade.gr/polites/themata-diethnoys-forologikoy-kai-teloneiakoy-periehomenoy/egkyklioi-kai-apofaseis-pol |
| | + | |process_rule_ada=6Λ634691ΩΓ-Ε3Φ |
| | }} | | }} |
| − | {{Process rules | + | |
| − | |process_rule_type=Law
| + | {{process rules |
| − | |process_rule_decision_number=4174
| + | |process_rule_type=Circular |
| − | |process_rule_decision_year=2013
| + | |process_rule_decision_number=1049 |
| − | |process_rule_description=Tax Procedure Code.
| + | |process_rule_decision_year=2017 |
| − | Amendments:
| + | |process_rule_article= |
| − | - Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013
| + | |process_rule_description=Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation. |
| − | |process_rule_gazette_doc_number=170
| + | |process_rule_gazette_doc_issue= |
| − | |process_rule_gazette_doc_issue=Α
| + | |process_rule_gazette_doc_number= |
| | + | |process_rule_url=https://www.aade.gr/polites/themata-diethnoys-forologikoy-kai-teloneiakoy-periehomenoy/egkyklioi-kai-apofaseis-pol |
| | + | |process_rule_ada=6Λ634691ΩΓ-Ε3Φ |
| | }} | | }} |
| − | {{Process rules | + | |
| − | |process_rule_type=Other
| + | {{process rules |
| − | |process_rule_description=Conventions / agreements for the avoidance of double taxation of Greece with countries within the EU.:
| + | |process_rule_type=Circular |
| − | - Austria (Law 3724/2008, Government Gazette A 253)
| + | |process_rule_decision_number=1249 |
| − | - Belgium (Law 3407/2005, Government Gazette A 266)
| + | |process_rule_decision_year=2015 |
| − | - Bulgaria (Law 2255/1994, Government Gazette A 195)
| + | |process_rule_article= |
| − | - France (Decree 4386/1964, Government Gazette A 192) | + | |process_rule_description=Tax treatment of income from pensions, benefits and similar remuneration received by non-resident taxpayers, under Double Taxation Conventions |
| − | - Germany (Law 52/1967, Government Gazette A 134)
| + | |process_rule_gazette_doc_issue= |
| − | - Denmark (Law 1986/1991, Government Gazette A 189)
| + | |process_rule_gazette_doc_number= |
| − | - Estonia (Law 3682/2008, Government Gazette A 145)
| + | |process_rule_url=https://www.aade.gr/polites/themata-diethnoys-forologikoy-kai-teloneiakoy-periehomenoy/egkyklioi-kai-apofaseis-pol |
| − | - Ireland (Law 3300/2004, Government Gazette A 262)
| + | |process_rule_ada=6Λ634691ΩΓ-Ε3Φ |
| − | - Spain (Law 3015/2002, Government Gazette A 104)
| |
| − | - Italy (Law 1729/1991, Government Gazette A 17)
| |
| − | - Croatia (L.2653 / 1998, Government Gazette A 250)
| |
| − | - Cyprus (Law 573/1968, Government Gazette A 223)
| |
| − | - Latvia (Law 3318/2005, Government Gazette A 46) | |
| − | - Lithuania (Law 3356/2005, Government Gazette A 152) | |
| − | - Luxembourg (Law 2319/1995, Government Gazette A 127) | |
| − | - Malta (Law 3681/2008, Government Gazette A 144) | |
| − | - Hungary (Law 1496/1984, Government Gazette A 178) | |
| − | - Netherlands (Law 1455/1984, Government Gazette A 89) | |
| − | - Poland (Law 1939/1991, Government Gazette A 37) | |
| − | - Portugal (Law 3009/2002, Government Gazette A 90) | |
| − | - Romania (Law 2279/1995, Government Gazette A 9)
| |
| − | - Slovakia (Law 1838/1989, Government Gazette A 86)
| |
| − | - Slovenia (Law 3084/2002, Government Gazette A 318)
| |
| − | - Sweden (Law 4300/1963, Government Gazette A 73) | |
| − | - Czech Republic (Law 1838/1989, Government Gazette A 86)
| |
| − | - Finland (Law 1191/1981, Government Gazette A 206)
| |
| | }} | | }} |
| − | {{Process provision digital locations | + | |
| − | |process_provision_digital_location_title=EUGO portal (information only)
| + | {{process rules |
| − | |process_provision_digital_location_url=https://eugo.gov.gr/en/services/aaa66738-0b81-43e2-94f0-0333aaf69cda/
| + | |process_rule_type=Law |
| | + | |process_rule_decision_number=4174 |
| | + | |process_rule_decision_year=2013 |
| | + | |process_rule_article= |
| | + | |process_rule_description=Tax Procedure Code |
| | + | |process_rule_gazette_doc_issue=Α |
| | + | |process_rule_gazette_doc_number=170 |
| | + | |process_rule_url=https://api.et.gr/apiFEK/1/2013/170/pdf |
| | }} | | }} |
| − | {{Process steps | + | |
| − | |process_step_num_id=1
| + | {{process rules |
| − | |process_step_exit=No
| + | |process_rule_type=International Convention |
| − | |process_step_child=No
| + | |process_rule_decision_number= |
| − | |process_step_title=Application fill-in
| + | |process_rule_decision_year= |
| − | |process_step_official=Other
| + | |process_rule_article= |
| − | |process_step_implementation=Manual Action
| + | |process_rule_description=Greece’s conventions and agreements for the avoidance of double taxation with countries within the EU: |
| − | |process_step_duration_min=1
| + | |process_rule_gazette_doc_issue= |
| − | |process_step_duration_max=1
| + | |process_rule_gazette_doc_number= |
| − | |process_step_duration_type=Hours
| + | |process_rule_url=https://www.aade.gr/polites/themata-diethnoys-forologikoy-kai-teloneiakoy-periehomenoy/keimena-symbaseon-symfonion-apofygis-diplis-forologias-tis |
| − | |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 steps | + | |
| − | |process_step_num_id=2
| + | |
| − | |process_step_exit=No
| + | |
| − | |process_step_child=No
| + | |
| − | |process_step_title=Submission of application and required documents
| + | |
| − | |process_step_official=Other
| + | |
| − | |process_step_implementation=Manual Action
| + | |
| − | |process_step_duration_min=1
| + | |
| − | |process_step_duration_max=1
| + | {{process steps |
| − | |process_step_duration_type=Hours
| + | |process_step_num_id=1 |
| − | |process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence.
| + | |process_step_exit=No |
| | + | |process_step_child=No |
| | + | |process_step_title=Completion of Application |
| | + | |process_step_official=Other |
| | + | |process_step_implementation=Manual Action |
| | + | |process_step_duration_min=PT1H |
| | + | |process_step_duration_max=PT1H |
| | + | |process_step_description=The interested party (beneficial owner of the income) completes, in duplicate (that is, in two (2) copies, one for the Greek tax authority and one for the foreign tax authority), the application for application of the convention for the avoidance of double taxation for the income he/she will acquire in Greece. |
| | }} | | }} |
| − | {{Process steps | + | |
| − | |process_step_num_id=3
| + | {{process steps |
| − | |process_step_exit=Yes
| + | |process_step_num_id=2 |
| − | |process_step_child=No
| + | |process_step_exit=No |
| − | |process_step_title=A copy of the application is sent to the competent entity
| + | |process_step_child=No |
| − | |process_step_official=Other
| + | |process_step_title=Submission of application |
| − | |process_step_implementation=Manual Action
| + | |process_step_official=Tax Authority |
| − | |process_step_duration_min=1
| + | |process_step_implementation=Manual Action |
| − | |process_step_duration_max=1
| + | |process_step_duration_min=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_duration_max=PT1H |
| − | |process_step_description=The interested party sends a signed 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 submits the application (both copies) to the competent tax authorities of his/her State of tax residence. |
| | }} | | }} |
| − | {{Process evidences | + | |
| − | |process_evidence_num_id=1
| + | {{process steps |
| − | |process_evidence_alternative=No
| + | |process_step_num_id=3 |
| − | |process_evidence_owner=Legal entities, Persons
| + | |process_step_exit=No |
| − | |process_evidence_type=Solemn Declaration
| + | |process_step_child=No |
| − | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary.
| + | |process_step_title=Electronic submission of application and supporting documents |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| + | |process_step_official=Software |
| | + | |process_step_implementation=Software action |
| | + | |process_step_duration_min=PT15M |
| | + | |process_step_duration_max=PT15M |
| | }} | | }} |
| − | {{Process evidences | + | |
| − | |process_evidence_num_id=2
| + | {{process steps |
| − | |process_evidence_alternative=No
| + | |process_step_num_id=4 |
| − | |process_evidence_owner=Legal entities, Persons
| + | |process_step_exit=No |
| − | |process_evidence_type=Certificate
| + | |process_step_child=No |
| − | |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_step_title=Receipt of application |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| + | |process_step_official=Competent Department |
| | + | |process_step_implementation=Manual Action |
| | + | |process_step_duration_min=PT1H |
| | + | |process_step_duration_max=PT1H |
| | + | |process_step_description=The competent tax authorities receive the application and certify the interested party's tax residence by completing, signing and stamping both (2) copies of the application. |
| | }} | | }} |
| − | {{Process evidences | + | |
| − | |process_evidence_num_id=3
| + | {{process steps |
| − | |process_evidence_alternative=No
| + | |process_step_num_id=5 |
| − | |process_evidence_owner=Legal entities, Persons
| + | |process_step_exit=No |
| − | |process_evidence_type=Solemn Declaration
| + | |process_step_child=No |
| − | |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_step_title=Sending of Application Copy |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| + | |process_step_official=Competent body |
| | + | |process_step_implementation=Manual Action |
| | + | |process_step_duration_min=PT1H |
| | + | |process_step_duration_max=PT1H |
| | + | |process_step_description=The interested party sends the copy of the application to the entity in Greece which pays the income and is required to withhold the tax. |
| | }} | | }} |
| − | {{Process evidences | + | |
| − | |process_evidence_num_id=4
| + | {{process steps |
| − | |process_evidence_alternative=No
| + | |process_step_num_id=6 |
| − | |process_evidence_owner=Legal entities, Persons
| + | |process_step_exit=Yes |
| − | |process_evidence_type=Solemn Declaration
| + | |process_step_child=No |
| − | |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_step_title=Forwarding of Application |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| + | |process_step_official=Tax Authority |
| | + | |process_step_implementation=Manual Action |
| | + | |process_step_duration_min=PT1H |
| | + | |process_step_duration_max=PT1H |
| | + | |process_step_description=The entity is required to forward the application to the Greek local tax authorities (DOY). |
| | }} | | }} |
| − | {{Process useful links | + | |
| − | |process_useful_link_title=Independent Authority for Public Revenue - Related information
| + | {{process useful links |
| − | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias
| + | |process_useful_link_title=Independent Authority for Public Revenue - Related information |
| | + | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias |
| | }} | | }} |
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