Administrative (internal) Appeal
Why are administrative appeals filed?
Litigation appeals are submitted for the review of tax administration deeds in the context of the administrative procedure. The purpose and target is to resolve tax disputes in the short term, so that to achieve the quickest collection of public revenue and to decongest administrative courts from cases that can be resolved at the level of tax administration.
Within what period can I file an appeal?
The aforementioned appeal is filed against acts of the tax authorities within a subversive period of thirty (30) days commencing from the effect of the notification of the act or the effect of the omission, in accordance with the provisions of article 5 of the Code of Civil Procedure or respectively of article 63 of the Code of Administrative Procedure. Especially for overseas residents (abroad residents) the relevant deadline is set at sixty (60) days.
The appeal is brought:
- For a scholastic inheritance ( i.e. estate without a claimant) from the guardian.
- For litigation by the temporary administrator.
- For guarantor by the guarantor.
- For sequestration by the sequestrator.
- For bankrupts by the trustee.
- For a minor by the person exercising parental care or the guardian and in most cases by one of them.
- For a person who is in legal aid by the legal assistant.
- For a deceased taxpayer by his heirs.
