EXCEPTIONAL TAX ON INCOME IMPOSED BY THE GREEK
AUTHORITIES
This Administrative Notice is intended for officials and former
officials having declared their Commission salary or pension in 2008 to
the tax authorities in Greece and now being requested by the Greek
authorities to pay an exceptional tax on that income.
The Commission has recently been contacted by several officials and
former officials on the subject of an alleged infringement by the Greek
Authorities of the Protocol on Privileges and Immunities of the European
Communities.
It appears from the information received that the Greek tax authorities
are applying an exceptional tax on the 2008 income of all Greek
residents, including Community remuneration, wages, emoluments and
pensions which are exempt from taxation under national law by virtue of
the Protocol on Privileges and Immunities.
The Commission has started a thorough analysis of the pertinent Greek
legislation in order to decide whether or not that legislation and/or
its application to Community officials or former officials constitute an
infringement by Greece of European Union law.
With regard to the tax bills sent out by the Greek authorities to be
paid by the end of July, it should be noted that neither the opening of
a file by the Commission nor the possible launch of an infringement
procedure has the effect of suspending the enforcement of national law.
The conditions concerning the payment of the requested amounts depends
therefore exclusively on the relevant Greek tax laws.
In this regard, the Commission is ready to assist the officials and
former officials to consult a specialised lawyer. More detailed
information on the kind of assistance which the Commission can offer in
this context will be published shortly. |