Also high on the tax auditors’ agenda are 885 major tax evasion cases related to the opening of bank accounts, processing of confiscated data and files, circuits for issuing and receiving fictitious tax data, e-commerce, digital platforms, VAT fraud and intra-Community trade.
More specifically, the above 885 cases have to do with:
• 470 cases of tax evasion investigations related to the opening of bank accounts, processing of seized data and files, circuits of issuing and receiving fictitious tax data, processing of digital files, etc.
• 105 research cases utilizing new information and data.
• 155 cases of special investigations in the field of e-commerce, ordering platforms, mediation platforms in the provision of accommodation services and e-business in general.
• 155 investigation cases, which concern intra-Community VAT fraud.
For the control of all cases, risk analysis criteria, special algorithms, an automated final scoring model and data from internal and external sources of information available to AADE will be applied. Cases with the highest scores are reviewed on a priority basis.
The selection of cases to be audited as a priority in 2024 is done by audit service, while for the Audit Centers (ELKE) of Attica and Thessaloniki by sub-directorate.
According to the planning of the AADE, at least 72,885 tax audits will be carried out this year, with the burden falling on “fresh” cases, real estate transfers and large tax evasion cases.
With his decision, the commander of AADE, Giorgos Pitsilis gives new instructions to the auditors asking them to check as a matter of priority:
1. All property transfer tax cases, inheritances, donations and parental benefits which are time-barred on 12/31/2024 and concern properties that are not part of the objective value determination system and the taxpayer has not accepted the pre-estimated temporary value of D .O.Y.
2. Research reports of the Research and Assurance Services of Public Revenues (YEDDE)
3. Conclusive reports forwarded to AADE by the Directorate of Economic Crime Investigations
4. Tax refunds.
5. Beneficiaries who received a VAT refund, as well as beneficiaries of legal persons and legal entities who received an income tax refund, without control.
6. Cases for which a statement of findings has been issued with the results of the tax audit and provisional determination of taxes and fines,
7. Cases for which the issuance of a notice of findings and a temporary assessment of tax and fine is imminent, taking into account the reasons given in the OPS. Elenxis
8. Cases arising from prosecutorial orders, orders for investigative and pre-investigative actions, including requests and orders to carry out tax audits that have arisen from an order of any Prosecutorial or Judicial Authority and are kept at A.A.D.E.
9. Cases concerning the implementation of some on-site checks to verify the fulfillment of tax obligations, the keeping of books and the issuance of tax information, for taxpayers who carry out any activity or trade in goods.
11. Mutual administrative assistance upon request,
12. Cases of partial audit of income tax and VAT by the office in cases where violations of non-issuance or issuance of an inaccurate tax item/document are found.
13. The compliance of the reporting Greek financial institutions with the rules of due diligence.
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