121026.revolutionary bill of taxes 2012

7/31/2019 121026.Revolutionary Bill of Taxes 2012

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new revolutionary tax system for Greece that reinforces the traditional Greek enterprising spirit supports the business worldand excludes the parasites from the Greek economic life.

It is based on the principals of freedom, trust, transparency, simplicity, rationalization, stability and justice, aiming to apermanent solution.

Provides full tax immunity to the lower economic classes, supports the family and especially motherhood.

Establishes the right free growth conditions for healthy enterprising, under the umbrella of a stable and attractive taxenvironment, without tax-bureaucratic procedures and systematically leads to a better quality through competition.

It fortifies the immediate restitution of the already existing tax recourses to the Organizations of Local GovernmentOrganizations, with a clear and just tax distribution system, between the state and Local Government, as well as theinstitutionalized professional agencies (Champers of commerce etc.).

It foresees the protection of National Economy, by institutionalizing subsidiary use of protection mechanisms.

It is designed to guaranty seamless personal progress and sustainable social prosperity.

Transactions in general, like the selling and buying of goods, transferring of assets and rendering services, as well as incomeacquisition (work, enterprising), are, from a tax point of view, completely free.

The tax burden, in the area of certain item consumption, has a specific reasoning and tax rate, following reward logic and istransacted without any bureaucratic obligations from the part of the tax payer.

The duty burden concerning certain consumer products follows a specific reasoning and has a preset tax rate, followingaccordingly reward logic, being also free from any bureaucratic obligations from the tax payers part.

Every tax payer is considered honest until proven otherwise and is under constant public control.

Mutual trust, between State and tax payer, is inspired by the transparency in the revenue management from the Government,especially in the way individual taxes serve special purposes.

This trust climate is reinforced by automatic procedures for the verification and payment of the taxes.

The tax system is transparent and public, in order to ensure primarily efficiency and tax justification.

Transparency has highly to do with, registered property, the duty of special consumption, the proper use of income taxes andthe resulting tax debates and differentiations in accordance to social and other specified criteria.

The tax system, which is thoroughly examined by the provisions contained in this Act, bases its operation on automaticmechanisms and controls.

The tax system contains taxes that have a very good reason to exist, according to the taxed materials and the rate of duty puton them, as well as in the feasibility of the taxation and the proper use of the collected taxes.

The provisions of the tax system can be altered only by referendum.

Every figure in the tax system (coefficients, parameters etc.) is defined by this existing Act and can be changed only byanother Act, with a maximum ratio of change 10% per year.

This tax system, at last, imposes tax fairness, based on simple, clear, stable and rationally modified rules, because it protectsthe lower economic classes, by taxing the accumulated wealth and not the process of acquiring wealth.


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The taxes collected will be of a reasonable rate and will be transparently reattributed, to be used for the States expenses andwelfare care.

This tax system consists exclusively from the nine following taxes:

1. Tax on family living assets2. Tax on non profit legal persons assets3. Tax on profit legal persons assets (enterprises)

4. Tax on remuneration (bank accounts, bonds etc.)5. Duty on the consumption for the protection of health (tobacco, alcohol, gambling)6. Duty on the consumption for the protection of the environment (packaging, propellants, petroleum products)7. Duty on the consumption for the protection of the natural resources (water pump, power energy)8. Duty on the consumption of luxury goods (gold, precious metals and precious stones)9. Auxiliary import Tax

It is absolutely forbidden to impose any further charges on the consumer assets, in the form of taxes, duties or any other(special fee, deposit fee etc.)

The State and the Local Government system are obliged to provide the best possible services and infrastructures, charging theusers only for operational expenses.

Consumer awareness is gradually developed, by imposing duties on products that are considered to be damaging for thehealth, for the environment and for the natural resources.

Duties are imposed on specific consumption products that have a justified reason to exist on a certain rate. And they areplanned so, that the consumer consciousness will be led towards the well being and piece for everybody.

This duties aim to protect the health, the environment, the natural resources and the public safety, that are the fundamentalprincipals of any State and Society.

Some tax resources will be spend, in order to inform the consumer about the general characteristics of products available inthe market and to develop their ability to compare them - value over price.

This will lead to austerity, but not poverty, as a way of life.

The tax awareness is developed by the transparent and rational disposal of tax recourses and the effectiveness of Statewelfare care.

The tax awareness is further reinforced by the automatic operation of tax acknowledgment and tax collection, as well as thefrequent checking on the tax consequence of every citizen.

The basic considered punishment for the fraudsters will be the outcry of society.

Family living asset are all those properties that belong to members of the family and are ready for use, regardless if they arerented by third parties (any buildings, houses and land or any means of transport).

The family living asset under taxation include properties that belong to the family and although they are ready for use, remainunused or underused - in this case bringing small or zero profit. Because:

- Inadequate utilization doesnt reduce the cost of welfare or protection provided by the State.

- The constant developing economic environment, offers possibilities of development or divestiture of the asset.

- Tax reliefs are suggested on the article 31.

- Tax clemency is offered, by examining the human factor in every case, according to the article 32.

From the family living assets under taxation the following items are excluded:

- All kinds of assets that are used by personal enterprises belonging to members of the same family, as for those the

taxes have already been separately awarded.

- Any participation in enterprising transactions, as for those the tax has also been separately paid.

- Deposits and any kind of investments on bonds etc., as those are also separately taxed.


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A minimum family living asset rate is fortified as non taxable. This minimum is determined by the presumptive income of everytax payer, which must in turn be capable to ensure at least a minimum socially acceptable living standard for his family.

This tax exempt is established, by taking into account all the current fixed or sudden family needs and also by thedetermination of the presumptive family house value that the tax payer and his family use, these two following the rule ofminimum living asset determination for every family.

If the tax payer wishes, he has the right to resign, permanently or temporarily, from the above exemption.

The marital status data of every tax payer (members of the family and dates of birth) are thoroughly mentioned in his familyregistry, which is kept in the municipality he belongs.

In the same municipality, he must register any additional family member that may either be kept by him or may charge hisfamily budget, especially old relatives, disabled and chronically ill.

In order to determine the minimum family living asset for a tax payer, we must do the following:

1. Collect all the elements mentioned in the article 15.

2. Count the square meter area of the minimum presumptive housing accommodation of the family:- The basic housing area for one member family is 40 m2.

- For every other member we add 10 m2 more presumptive housing area.

- For every under protection baby (age up to 2 years old) we add 10m2 more presumptive housing area.

- For every under protection child, not yet of school age (age from 2 6 years old), we add 5m2 more presumptive

housing area.

- For every disable, chronically ill and over 80 years old member of the family, we add 5m2 more presumptive housing

area.

- Add the entire above mentioned square meters areas.

- Then raise the total amount by 50%, as an estimate representing all the rest minimum expenses of the family

(feeding, clothing, entertainment, education, security etc.)

-The overall total figure represents the presumptive square meter area for housing the family of a tax payer.

3. The minimum presumptive family housing area of a tax payer, is then multiplied by the presumptive house value per

m2, which is 1000 Euro for the whole country territory, and the result is taken as the minimum living expenditure assetof a tax payers family.

By Law, the parameters of the above mentioned model adjust to the current social level, based also on any experience gainedduring the time of implementation.

For further protection of the tax payer, in cases of emergencies (illness for example) clemency can be granted at all times,through a transparent procedure and in accordance to the article 33. In cases of difficulty, if the tax payer is not able to payhis taxes in full, mutually beneficiary arrangements are foreseen, in a transparent arrangement procedure mentioned in thearticle 34.

The tax imposed on the cost of family living assets, for the amount exceeding the minimum family living asset, is calculated bythe family living assets tax factor.

The tax on the family living assets is imposed on the value of the assets, because the income collected from this tax will beused to finance a proper Government welfare care, which promises to ensure the safety of the asset and the right conditionsneeded for the maximization of profits.

The family living asset is not taxed based on the income, as this depends on the efforts made by the assets owner and it is notfair to punish, by imposing taxes on effort or to reward economic inertness.

The tax rate on the family living asset is stable, regardless the amount of the assets and is set to 1% per year on the taxableassets.

In the electronic property registry data base, all kinds of owned property include the following information:

1. Description of the property.


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2. Determination of the tax payers type of ownership.

3. Deed of ownership and the price value when this deed was signed.

4. Statement of current property price.

5. Statement of property rent, if rented, including the deed of rental.

The property record adjusts, according to the more explicit data base already existing on the National Estate Registry.

The property registry is public and keeps a record of all statements.

The price of the property and its type of deed is a subjective and changeable value that can not be objectively measured.

The evaluation process of the property is based on the statement made by the owner and the provisions for the power of thestatement and questioning the stated property value, according to the article 23 and 24, aim to a righteous evaluation of theproperty price and that of the type of ownership.

It is required that every beneficiary must keep his property record on date at all times, as of the amount of properties and athe type of ownerships as well as of the current value price of each and also mention the current type of ownership.

Any statements of evaluation by co-owners of the same property will be taken into account as a separate matter and will beexamined thoroughly for any inaccuracies on the value of the concerned property.

The statement of the value price for a certain property is taken as righteous and true, until proven the opposite.

The final evaluation is made by transparent procedures, taking into account other comparative data from the record ofproperties and is under public control.

As a main comparative data, we can use the price values mentioned on current transactions - deeds of similar types ofproperty. This will surely represent the true market value, as any transferring of property is not be subjected to transfer tax.

Every beneficiary must keep on date the rental record of the properties he owns.

On that record he must state all the information about the tenant and the rate of the current rent.

A demand for more rental money, than the one stated on the rental record, is illegal and unacceptable by the court of low.

In both ways, the statement of the current value bounds and also guarantees benefits in each case that the property has to beevaluated, if it is not of course disputed according to the Article 24.

In every occasion, the stated value is accepted as the highest right of the beneficiary and for that is acceptable on its own,unless proven judicially that it was used as means of deception.

In cases of expropriation of the property, the stated value will also be the price of compensation, unless it is thought that itwas used as means of information exploitation.

In cases of litigation the stated value is acceptable on its own, unless there is a case of deception.

If the property is insured, the stated price must be mentioned on the insurance policy and any change will be accordinglyupdated.

In cases that the property is used as a loan guarantee, the stated value must be mentioned on the loan policy and any changemust be accordingly updated.

If the property will be rented, the stated current value is necessarily accepted by the tenant and will be accordingly taxed onhis family living asset, unless proven that it was used as means of deception. The stated current value determines for bothparties any demands about raising or lowering the price of the rent, according of course to the current rental laws.

The stated value of a property is under public control, within the transparent measures of the property registry and can onlybe challenged by a court of law in cases of possible deception.

If there is an obvious difference between the stated and the true price value of a certain property and is also verified fromother comparative factors, a written suggestion statement will be made from the tax department that specializes on similarmatters.

In the electronic transportation record data base all kinds of owned transportation means must be stated, including thefollowing information:


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1. Invoice of purchase.

2. Determination of the tax payers type of ownership.

3. Statement of the current value price of the transportation mean.

4. Statement for a possible rental of the transportation.

The transportation means registry is public and keeps a record of all the statements.

The price of any transportation mean is a subjective value and can not be safely evaluated objectively, but it can be roughlyestimated by: the type, the age, the use, the ware and tare etc.

The process of evaluation, after the beneficiary states the price value of the transportation and the type of ownership and afterall the foreseen disputes will be taken into account, aims to a fair result.

It is required that every beneficiary must keep his transportation mean record on date at all times, as of the amount oftransportation means owned and the type of ownership as well as of the current value price of each and the current type ofownership.

Any statements of evaluation by co-owners of the same transportation mean will be taken into account as a separate matterand will be examined thoroughly for any inaccuracies on the real value of the concerned transportation.

The statement of the value price for any transportation mean is taken as righteous and true, until proven the opposite.The evaluation is made also by transparent procedures, taking into account other comparative data from the record oftransportation means and is under public control.

As a main comparative data, can be used the price values mentioned on current transactions for similar types oftransportation, they will surely represent the fair market value, as they are not subjected to any transaction tax. On the otherhand, it can be taken into account the evaluation of the manufacturer or other valued sources, based on the type and age.

Every beneficiary must keep on date the rental record of the transportation he owns.

On that record he must state all the information about the renter of the transportation and the rate of the current rent.

Any demand for rend more than the one already stated on the record is judicially impossible.

In both ways, the statement of current value bounds and guarantees benefits in every case that the transportation must beevaluated, if it is not disputed according to the Article 24.

In every occasion, the stated value is accepted as the highest right of the beneficiary and for that is acceptable on its own,unless proven judicially that it was used as means of deception.

In cases of litigation the stated value is acceptable on its own, unless there is a case of deceit.

If the transportation is insured, the stated price must be mentioned on the insurance policy and any change will be accordinglyupdated.

If the transportation is rented, the stated current value is necessarily accepted by the renter and will be accordingly taxed onhis cost of living, unless proven that it was used as means of deception. The stated current value determines for both parties

any demands about raising or lowering the price of the rent, according of course to the current rental laws.

The stated transportation value is under public control, within the transparent measures of the transportation registry and canonly be challenged by a court of law in cases of possible deception.

If there is an obvious difference between the stated and the true price value of a certain transportation and is also verifiedfrom other comparative factors, a written suggestion statement will be made from the tax department that specializes onsimilar matters.

Under the same rules and regulations, every transportation mean registered abroad, is also immediately registered here byentering the country.

The price value of the transportation has mainly to do with insurance matters and litigation.

The verification and payment of the tax is done by a special procedure.


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The verification for the family living property tax is done automatically, based on the data base of the nearby Municipality andalso on the property registry and the transportation means registry.

The proper department edits monthly paychecks, without any regular action needed from the tax payers part, whose onlyobligation is to keep up to date his property and transportation means record, as well as his family record for any possiblechanges.

The tax payment is made through the banking system or by standing orders (for example: from his pay check, from received

rends etc.)Any objections arising from the proper control department, concerning the facts stated by the tax payer, can affect only thetax certifications of the last three months.

If the tax payer has any objections concerning the tax paychecks, he can make a written, well reasoned, justified applicationto the proper control department, during a months period, but this doesnt exempt him from the obligation to pay the tax.

This monthly account clearance situation existing between State and tax payer, keeps their relationship and the generalfinancial levels in order.

Some relives, having to do with the payment of taxes, can be provided to the tax payer, without causing any damage to thepublic interest.

Like:

1. Interest bearing credit for the tax payer, based on a working or enterprising plan, approved by an authorized credit

institution, if the concerned loan program is viable and serves smoothly.

2. Interest bearing credit for the exploitation of the tax payers property, according to a planed agreement, either from

the State or any other public agency or from a private third party.

3. Adjustment of the debt, based on an agreed gradual transfer of the co-ownership rights of a certain property or by a

mortgage equivalent to the debt.

4. A counterbalance tax adjustment can be made, by transferring the limited ownership of a property from the tax payer

to the State, therefore an after death transfer of the properties ownership. This adjustment can especially be useful toolder people.

Special tax discounts on property taxation can be provided for the tax payer on request and in a transparent manner, after aqualified individual assessment of the human factor.

During this process, the objective conditions that aroused this special need for leniency are taken into account (illness,accident, damage etc.) and also the responsibilities of the tax payer, possible insurance negligence to cover danger andcertainly any observed change in behavior.

The tax payers well reasoned application will be judged by the headmaster of the control agency and his justified decision willbe published as soon as possible.

In cases that the tax payer has neglected to put all the needed evidence in his tax statement, after he has been called to doso, the control agency supplements the needed data, based on comparative evidence provided from elsewhere.

Meanwhile a fine is imposed for this negligence.

Tax inconsistency, without an existing request for leniency or tax relief, gives the right to put a mortgage on the tax payersproperties and on those belonging to members of his family, initiated by the headmaster of the proper control agency.

The assets of legal persons, recognized as non profit, that are used for their own individual needs are not taxed. But the taxfor rented to third parties assets must be paid by the third parties. Any other asset that is not used for their individual needs oris not rented is taxable.

Every type of property must be registered on the asset registry and must accordingly be mentioned if it is for own use, rented

or remains unused.All the information included on this record is public.

The rate of taxation on legal non profit persons is similar to that of the family living property tax and complies with the samerules and regulations.


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The record of legal non profit persons has to do with any kind of institutions, associations etc. and its electronic data baseconsists of:

1. Constitutional information (article of association etc.).

2. Information about the type of activities.

3. Property management information.

4. Transportation means management information.

The legal non profit person registry is public and keeps a history of all the statements.

As enterprise taxable asset, for any legal type of enterprise, including personal, is accepted the stated value of the business or,as a minimum, the total value of the assets (properties, transportation means) that are available for use, no matter if they areowned or rented from third parties.

In the term enterprise asset tax are also included all kinds of properties that are available for use, but remain unused orunderused.

In the term enterprise asset tax are not included unavailable for use assets, in case they are either rented to third parties orare given for free to third parties etc., for those the tax goes to the user.

The tax, which is similar to the tax on the family living property, is imposed on the taxable assets of the enterprise, accordingto the tax rate of the enterprise assets.

Every enterprise is obliged to keep up to date its asset (property) record, according to the Articles 19-24, its transportationmean record, according to the Articles 25-30 and its enterprise record, according to the Articles 41-49.

The tax rate on enterprise property is stable, no matter the amount of assets and is set to 1% per year on the taxable assets.

The enterprise registry has to do with any kind of enterprise and its electronic data base includes:

1. Constitutional information (article of association etc.).2. Information about the types of activities.

3. Business evaluation statement.

4. Information about any possible rental of the enterprise.

The enterprise registry is public and keeps a history of all statements.

The price value of a business is a subjective measurement, not able to be objectively evaluated, but in general depends on thetype of the enterprise activities, the annual turnover, the fixed assets, profitability, liabilities, the rate of growth or shrinkage,

the economy as a whole etc.

This process of evaluation, after a statement has been made by the representative of the business, which has been taken intoconsideration or disputed, according to the rights reserved, aims to a just evaluation of the business value.

The price value of a enterprise listed in the stock exchange is monthly evaluated and depends on the weighted average tradeprice (out of the pre-agreed) and is the result of the total value divided by the total volume of transactions, multiplied by thetotal number of listed stocks.

If the stocks of an enterprise are listed in more than one stock exchange, then the value of the enterprise is the total of all theindividual values.

If a public offer has been made for purchasing the company stocks, at least 5% of the total stock amount, the evaluation of

the companys valued price (capitalization) is taken for the next 3 months as the lowest evaluation of it.The above evaluation is valid even in cases that the offer is denied, unless the offer has been declared as invalid.


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The value of an enterprise not listed in the stock exchange is evaluated by its legal representative body, whenever thoughtthat a major change has been made.

The evaluation, besides the tax authorities, is addressed to the relevant partners, stockholders etc. and also to the clienteleand has at its discretion a documented justification and publicity.

An offer of purchase, for a part or for the whole enterprise, has under no circumstances anything to do with its tax evaluation.

The price value of a service provider personal enterprise is evaluated and stated by the owner himself and is an element ofprestige for the enterprise, as it depends not only on the entire amount of assets used (owned or rented) but on its fame andclientele.

The legal representative of the enterprise keeps informed the record of the legal persons by regular statements, about thecurrent value of the enterprise, as this has been evaluated by the enterprise itself.

The stated value price of a enterprise is taken as righteous and honest, until proven the opposite.

The evaluation is done based on the transparent and comparative procedures of the enterprise record and is under publiccontrol.

The main comparative factors being the transfer prices of the enterprise or of similar enterprises, as they represent the fairmarket value, because there is no transfer tax imposed. On the other hand, standard evaluation procedures are used, basedon the balance sheet.

The legal representative of the enterprise must by statement keep on date the enterprise record, if the enterprise is rented.

This statement includes information about the tenant and the amount of rent.

Asking for a rent, more than the stated one is legally impossible.

In both ways the stated value price binds and guarantees the enterprise in any case that the value of the enterprise needs to

be evaluated, if this is not disputed according to the Article 46.In cases of expropriation or nationalization the stated value represents the highest acceptable price that can be asked by theenterprise, and is valid on its own, unless a case of judicial deceit has been proved.

In cases of litigation the stated value is valid on its own, unless there is suspicion of deceit.

If the enterprise is insured, the stated value must be mentioned in the insurance policy, which must be kept informed aboutany possible changes.

If the enterprise is rented, the tenant is obliged to accept the stated value and the relevant tax that goes with it, except incases of deceit. The stated value determines the rate of rent for both parties, complying with all the current rental laws.

The stated enterprise price value is under public control, under the transparent measures of the enterprise record and can only

be legally disputed in cases of deceit.

If the stated value seriously differs from a comparative based evaluation, a thoroughly justified written suggestion must bepresented by the appropriate tax control department.

The enterprise assets tax, exactly like the family living property tax, is monthly certified and paid and similar tax reliefs orlenience is being expected.

If the enterprise neglects to state the information needed and after a warning has been made in a proper manner, the neededinformation is supplemented by the appropriate control department, based on comparative available information.

Meanwhile a tax fine is implemented for failing to submit the right statement.

Any inconsistency in the payment of taxes, not followed by an application for lenience or tax relief, gives the right to the

headmaster of the proper control agency to mortgage or confiscate the enterprise assets.


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The interest tax is imposed on a possible positive difference between the profitable interests, like: deposits, funds, bonds etc.and the interests of the servicing mortgages of a tax payer.

There is a tax distinction, in favor of profitable interests arising from properties, transportation etc., in order to give an

advantage to investments and development.

The rate of the interest tax is stable, not taking into account the amount of interests or the capital or the interest rates and isset to the 10% of the interest.

The interest tax is attributed in a mixed way, by tax withholding and tax refund.

A certain amount of money is automatically withheld from the total amount of the profitable interests of the tax payer, bycertain credit institutions, which at the same time must attribute the proper amount of tax to the State.

When an interest loan tax refund is certified by the proper control department, it is immediately included and counterbalanced

to the monthly clearance statement of the tax payer.The interest loans can be counterbalanced, if and only all the other loans that burden the tax payer have been properly servedor settled.

A special duty on tobacco, alcohol and gambling, aims to protect the health and its rate depends on the damaging effects andnot on the price of the consumed products.

The income from this special duty will be used for taking protective measures, against the use and overuse of such productsand also for the rehabilitation of users.

In addition, this money will be used as fund for relative research, in order to find methods to protect the younger generationfrom use, or will fund alternative hobbies, such as sports, culture etc.

The income funds from this duty will be observed and monitored through a special State account.

It is quite independent from the price of the package and is stated to:

- 2 Euros/package- 0,1 Euro/bulk tobacco grammar

Any purchases from retailers or consumers will be made only by using a special debit card.

In the electronic system of this special debit card will be stated: the tax number of the buyer and seller, as well as the time ofpurchase and the type, the amount, the price and the duty of the consumed product.

A receipt for this electronic transaction exempts the buyer from the responsibility for any tax evasion.

The retailer enterprise and all the intermediates involved, up to the producer, must keep a balance input-output sheet and arefrequently checked on the current quantitative residue.

It is quite independent from the selling price and depends on the type of the alcoholic beverage.

- Wine- Ouzo- Tsipouro- Beer- Whisky

- Vodka- Brandy- Liqueur


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Any purchases from retailers or consumers will be made only by the use of a special debit card. Entertainment outlets (bars,coffee shops etc.) that serve balk alcoholic beverages are considered as consumers.

In the electronic system of this special debit card will be stated: the tax number of the buyer and seller, as well as the time ofpurchase and the type, the amount, the price and the duty of the consumed product.



All the lotteries issued by state agencies include duty on their retail price and this is centrally awarded.

The Pro-po game lottery, Lotto and all the rest OPAP products or those of other similar organizations, are burdened with astable duty rate that is also centrally awarded.

The same rules apply to casinos, taking under consideration the conventional contractual relations.

If a retail enterprise doesnt use the special debit card for its transactions, will be immediately closed for 24 hours. If thishappens again during the same year, the foreclosure of the enterprise will be for 48 hours and after that for a whole weekconsecutively.

Under the same situation the consumer will be fined 10 times the duty he has avoided to pay.

Similar offends made by logistic companies, which have especially to do with the balance of their warehouses, will be followedby the same type of foreclosure penalties.

A special duty on packaging, propellants and petrol products, aims to the protection and further environmental improvement.The rate of this duty depends on the amount of damage and has nothing to do with the price of the consumed product.

For each case, the duty differentiation for similar products gives an advantage to the less damaging ones, by comparison, or tothose that are easily recycled.

The income from this special duty will be used for funding activities that discourage the use of such products, which burdenthe environmental damage, as well as for the rehabilitation of their users.

Furthermore, research for finding new ways of environmental protection, as well as the promotion of different methods andmaterials, innovations etc., will also be funded.

The income funds will be observed and monitored through special State accounts and the Local Government Organizations.

It is quite independent from the selling price and depends on the type of the packaging material and the damage it may causeto the environment.

This duty is set on each grammar of packaging material as follows:

- Plastic - Glass - Aluminum - Tinplate - Paper non taxable

In the packaging factory of the contented product, it is clearly written on the package the indication: PACKAGING DUTY andthe amount of the duty.

Liable to pay the package duty is the packaging factory of the contented product.

It is independent from the product price and depends on the kind and the damage it may cause to the environment.

The duty is set on each grammar of propellant as follows:

- Propane- .- ..


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In the packaging factory of the contented product, it is clearly written on the package the indication: PROPELLANT DUTY andthe amount of duty.

Liable to pay the propellant duty is the packaging factory of the contented product.

It is independent from the selling price and depends on the type of fuel.

The duty is set on every liter of fuel as follows:

- Gasoline - Diesel - Heating oil - Liquid gas

Any purchases from the retailer or the consumer are made by using a special debit card.

In the electronic system of this special debit card will be stated: the tax number of the buyer and the seller, as well as the timeof purchase and the type, the amount, the price and the duty of the consumed product.



If a retail enterprise doesnt use the special debit card for its transactions, will be immediately closed for 24 hours. If thishappens again during the same year, the foreclosure of the enterprise will be for 48 hours and after that for a whole weekconsecutively.

Under the same situation the consumer will be fined 10 times the duty he has avoided to pay.

Similar offends made by production, packaging and transport companies, which have especially to do with the balance of theirwarehouses, will be followed by the same type of foreclosure penalties.

This special duty for the consumption of natural resources, in order to produce energy, aims to protect and improve theenvironment as much as possible. The rate of this duty depends on the amount of damage and has nothing to do with theprice of the consumed product.

For each case, the duty differentiation for similar products is in favor of the less damaging ones, by comparison, or to thosethat are easily recycled.

The income from this special duty will be used, for funding projects that reduce the needs or use better methods.

Furthermore, research for discovering new ways of environmental protection, as well as the promotion of different methodsand materials, innovations etc., will also be funded.

The income funds will be observed and monitored through special State accounts and the Local Government Organizations.

It is independent from the selling price and depends on the type of the energy source.

This duty is set on every KWh of the energy source as follows:

- Wind non taxable- Solar non taxable- Hydropower- Petrol- Charcoal- Coal- Lignite- Peat- Import

The duty is imposed at the place of production, by measuring, with suitable meters, the produced KWh that comes out into theatmosphere from the production factory.

This duty finally aims to a logical use of the energy sources.


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Imported quantities of energy will be measured and taxed by entering the country.


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It is independent from the selling price and the use of water and depends on the type of water reception.

The duty is set on every cubic meter of water reception as follows:

- Spring water - Lake water - River water

- Water from a dam - Pumped water - Imported

The duty is awarded at the place of reception, by measuring the cubic meters of water, with suitable meters on the mainsource. Alternatively, the duty can be awarded, by measuring the amounts referred on the water reception permit.

This duty finally aims to a logical use of the water sources.

Imported quantities of water will be measured and taxed by entering the country.

The conditions for using the natural resources and the rules for measuring the amounts finally used, as well as the penalties

for possible offenders, are stated on the issued authorization.

By implementing a duty on luxury goods, is by first vindicated the common fair taxation feeling and on the other hand itensures the special income needed to a fair State, in order to be able to care for the safety of these luxury goods and protecttheir owners.

In other words, the luxury goods duty will be used to ensure public safety, as a greater need arises for the safety of thesegoods and for the protection of people who own them.

These special duties on luxury goods are imposed on the purchase of a product form the final consumer and are automatically

awarded.The income from this duty will be monitored through special budget accounts of the State and the Local GovernmentOrganizations.

It has nothing to do with the selling price and depends on the kind of the precious metal.

The duty is set on every weight unit of precious metal, as follows:

- Gold

- Silver

- Other precious metals




The retailer enterprise keeps a purchase-sell diary for every piece.

It has nothing to do with the selling price and depends on the kind of the precious stone.

The duty is set on every weight unit of precious stone, as follows:

- Diamonds

- Precious stones - ..



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The retailer enterprise keeps a purchase-sell diary for every piece.

If a retail enterprise doesnt use the special debit card for its transactions, will be immediately closed for 24 hours. If this

happens again during the same year, the foreclosure of the enterprise will be for 48 hours and after that for a whole weekconsecutively.

Under the same situation the consumer will be fined 10 times the duty he avoided to pay.

The auxiliary import tax is a package of taxes, duties and fees that are exempt on capitals, products and transportations, byentering the country, as well as on all people entering the country, including local residents.

The auxiliary import tax is a protective mechanism, of auxiliary use, in order to protect the National Economy and can beactivated, changed or deactivated, in whole or in part, only by a Prime Minister decision.

The tax on imported capitals is a safeguard against an overheated economy and protects the country from the invasion ofhedge funds and expresses the will of the country to attract investments by also using the unique prestige of the countrysfame.

The tax rate and implementation provisions are set by a Prime minister decision.

Exporting money from the country is free and non taxable.

The duties on products imported from abroad safeguard the domestic production under the prism of internationalcommitments.

The form, the amount and the type etc. of duties and the implementation provisions are set by a Prime Minister decision.

The entrance fees for persons or transportation means entering the country is a safeguard measurement against unwantedentries. But mainly, it is a measure to discourage frequent, unnecessary trips from the local residents to neighboring countries,with the intention to purchase chipper goods, gamble etc. and thus spent untaxed currency.

The form, the amount and the type etc. of fees and the implementation provisions are set by a Prime Minister decision.

The income from this auxiliary import tax will be mainly used to finance or lend money to Greek citizens who wish to make adevelopment investment in the countries that the immigrants originally come from.

These development plans aim to eliminate the reasons, that make the immigrants to leave their countries of origin in the firstplace. All these will be done with respect to the special characteristics of those areas and also by combining an effort tocultivate the Greek culture in these countries and target to a viable development.

A critical point for the funding of such projects is the use of national scientist and rest personnel.

The Local Government resources are set in accordance to the contribution they are obliged to make to the expenses of thebroader financial sector, and are awarded to them from each and every tax or duty.

The Local Government organizations take the responsibility to spend this special consumption duty money in a rightful way

according to the articles 52.

The tax resources of the Local Government are distributed to every Municipality accordingly, depending onwhere the tax payer, private or legal person, is established. The special consumption duty recourses goaccordingly to the municipality that the retail transactions take place.


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To the Local Government Organizations of B degree is awarded the 20% of the tax resources, from the totalamount received from the respective Municipality that they belong.

The percentage awarded to the Local Government for every type of tax or duty is set accordingly:

- 25% from the family cost of living asset tax

- 15% from the enterprise asset tax

-35% from the special health protection duty

- 25% from the special environmental protection duty

- 35% from the special natural resources protection duty

- 10% from the special luxury goods duty

The tax resources are distributed to every Municipality, for each and every type of tax and duty accordingly:

The family living property tax recourses are distributed to the Municipalities that the properties of the family belong to, asmentioned in the article 13, according to their value.

The non profit legal persons property tax resources are distributed to the Municipalities that their taxable assets belong to, asmentioned in the article 36, according to their value.

The profit legal persons property tax resources are distributed to the Municipalities that their taxable assets belong to, asmentioned in the article 38, according to their value.

The special health protection duty resources are distributed by half to the Municipality that the retail selling activities takeplace and the rest is given accordingly to the Municipality that the tax payer resides.

The special environmental protection duty resources are distributed by 75% to the Municipality that the retail selling activitiestake place and the 25% is given accordingly to the Municipality that the tax payer resides.

The special luxury goods duty resources are distributed by 25% to the Municipality that the retail selling activities take placeand the 75% is given accordingly to the Municipality that the tax payer resides.

If the buyer is a resident of abroad, the above mentioned special duty resources go by full to the Municipality that the retailselling activities take place.

The special energy duty resources are given by full to the Municipality that the production factory resides.The special water duty resources are given by full to the Municipality that the main water pumping takes place.

The Local Government resources distribution, to every beneficiary Municipality and to every B and C type beneficiary, is doneautomatically, when a tax or duty is collected or in a one day clearance, based on the computerized information (records, debitcards) and are credited to the their separate bank accounts.

An indirect credit is considered as embezzlement.

The Local Government Agencies obligation is to maintain all kinds of infrastructures, charging the users only for theiroperational expenses, according to a yearly plan.

It is absolutely forbidden and is considered as embezzlement, to put any more charges of any kind on the tax payers assets.

It is also forbidden and considered as embezzlement of public funds any extra subsidy to the Local Government Agencies fromthe State resources, unless it concerns credits for natural disasters (earthquakes, floods etc.)

The tax resources of professional organizations (champers, confederations etc.) are set to 2% on the non profit legal agenciesasset tax (enterprises) that they include.

The professional organizations tax resources participate in the contributory expenses of the broader public sector.

In cases that the activities of a enterprise belong to more than one professional organization, the recourses will be distributedaccording to the statement presented by its legal representative.


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The professional organizations tax resources distribution to regional and local organization is done by them.


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The professional organization resources distribution is automatically done when the tax is paid or by one daily clearancebased on the legal persons record and are credited to their bank accounts.

An indirect credit is considered as embezzlement.

Due to the difficult conditions of this historic and social crisis the last provision of the Greek Constitution is activated, whichstates that: The application of the Constitution is a matter of Greek patriotism

This Bill of Laws can be voted by a special referendum and is above any contrary provisions of the existing Constitution andany other Law.

It is also above any contrary European Union provision rules and above the International Money Fund memorandums, withoutneglecting the national debt, that its repayment is estimated to be served much safer and faster.

121026.revolutionary bill of taxes 2012

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