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2003 EN Official Journal of the European Union C 192 E/1




(2003/C 192 E/001) WRITTEN QUESTION P-0656/02

by Alexandros Alavanos (GUE/NGL) to the Commission

(1 March 2002)

Subject: Presumptive VAT in respect of small and medium-sized businesses in Greece

Article 6 of Law 2753/99 stipulates that every three years, beginning in 1999, small and medium-sized
businesses must compare their gross revenue with total unaccounted earnings and, where the former is less
than the latter, VAT is payable on the difference.

Representatives of small and medium-sized businesses in Greece consider that this provision is unjust
because not only is VAT levied retroactively, it is also levied on presumptive sales.

In the Commission’s view, is this a case of presumptive VAT and is such a procedure consistent with
Community legislation?

Supplementary answer
given by Mr Bolkestein on behalf of the Commission

(4 December 2002)

The Commission has recently received information from the Greek authorities which allows it to reply to
the Honourable Member’s questions concerning the consistency of Greek law 2753/1999 with Community
VAT legislation.

It would appear that the Greek law, in particular Article 6(2), is designed to ensure that certain types of
companies who detect an imbalance between their turnover and purchases may correct this by paying an
additional tax without being subject to a fine. Companies are not obliged to opt for this type of ‘self-
regulation’ in which case they will be subject to ordinary checks, which can result in a tax surcharge of up
to 300 % in the event of a major breach of the tax code.

The Commission considers these measures are in the nature of techniques for monitoring and evaluation
of the taxable amount and does not consider that the amount could be affected by which of the two
options a company takes. Therefore, Greek law 2753/1999 does not appear to be inconsistent in any way
with Community VAT legislation.