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2015 2016-2019
Adopt effective as of July 1, 2015 a
supplementary 2015 budget and a 201619
medium-term fiscal strategy, supported by a
sizable and credible package of measures. The
new fiscal path is premised on a primary
surplus target of 1, 2, 3, and 3.5 percent of GDP
surplus target of 1, 2, 3, and 3.5 percent of GDP
surplus target of (1, 2, 3), and 3.5 percent of GDP
in 2015, 2016, 2017 and 2018. The package
includes VAT reforms (2), other tax policy
measures (3), pension reforms (4), public
administration reforms (5), reforms
addressing shortfalls in tax collection
enforcement (6), and other parametric
ThePressProject
measures as specified below.
:
.
: 1
2016-2019 .
1,2,3 3,5% 2015, 2016, 2017
2018. , , ,
, .
1 The fiscal path to reach the medium term

primary surplus target of 3.5% will be discussed
with the institutions, in light of recent
economic developments.
1: 3,5% 2018

Adopt legislation to reform the VAT system
that will be effective as of July 1, 2015. The
reform will target a net revenue gain of 0.93
reform will target a net revenue gain of 1
percent of GDP on an annual basis from
parametric changes. The new VAT system will:
(i) unify the rates at a standard 23 percent rate
(i) unify the rates at a standard 23 percent rate,
and a reduced 13 percent rate for food, energy,
which will includerestaurants, hotels and
water, and hotels, and a super-reduced rate of 6
catering, and a reduced 13 percent rate for
percent for pharmaceuticals, books, and
basic food, energy, and water (excluding
theater; (ii) streamline exemptions to broaden
sewage),and a super-reduced rate of 6 percent
the base; and (iii) maintain the 30% discount on
for pharmaceuticals, books, and theater; (ii)
islands.
streamline exemptions to broaden the base

and raise the tax on insurance; and (iii)
eliminate discounts, including on islands.

reform will target a net revenue gain of 1
(i) unify the rates at a standard 23 percent rate,
which will include restaurants and catering,
and a reduced 13 percent rate for basic food,
energy, hotels, and water (excluding sewage),
and a super-reduced rate of 6 percent for
pharmaceuticals, books, and theater; (ii)
streamline exemptions to broaden the base and
raise the tax on insurance; and (iii) Eliminate
discounts on islands, starting with the islands
with higher incomes and which are the most
The increase of the VAT rate described above
popular tourist destinations, except the most
may be reviewed at the end of 2016, provided
remote ones. This will be completed by end-
that equivalent additional revenues are
2016, as appropriate and targeted fiscally
collected through measures taken against tax
neutral measures to compensate those
evasion and to improve collectability of VAT.
inhabitants that are most in need are
Any decision to review shall take place in
determined. The new VAT rates on hotels and
consultation with the institutions.
islands will be implemented from October 2015.
The increase of the VAT rate described above

may be reviewed at the end of 2016, provided
that equivalent additional revenues are
collected through measures taken against tax
evasion and to improve collectability of VAT.
Any decision to review and revise shall take
place in consultation with the institutions.
:
1%
23%

1%
2016

- .

.

13%

.
1 2015. 1%
. : 1. 23%
catering, 13% , , ( )
6% , 2.
3. , ,
, .
2016,
.
2015.
2016
.
.

Adopt legislation to
Adopt legislation to:
close possibilities for income tax avoidance
(e.g., tighten the definition of farmers), take
measures to increase the corporate income tax
in 2015 and ;; raise the solidarity surcharge;
in 2015 and require 100 percent advance
in 2015 and require 100 percent advance
payments for corporate income as well as
payments for corporate income and gradually
individual business income tax by end-2016;
for individual business income tax by 2017;
eliminate the preferential tax treatment of
phase out the preferential tax treatment of
farmers in the income tax code; raise the
farmers in the income tax code by 2017; raise
solidarity surcharge;
the solidarity surcharge;
100%
2016
2017
:
( ),
2015 100%
2017.
2017, .
abolish subsidies for excise on diesel oil for
abolish subsidies for excise on diesel oil for
farmersand better target eligibility to halve
farmers and better target eligibility to halve
heating oil subsidies expenditure in the budget
heating oil subsidies expenditure in the budget
2016;
2016;
50%
-
)

2016
In view of any revision of the zonal property
In view of any revision of the zonal property
in view of any revision of the zonal property
values, adjust the property tax rates if
necessary to safeguard the 2015 and 2016
property tax revenues at 2.65 billion and
adjust the alternative minimum personal
income taxation.
income taxation
income taxation.
,
2015 2016 2,65 .

eliminate the cross-border withholding tax
introduced by the installments act (law
XXXX/2015) and reverse the recent
amendments to the ITC in the public
administration act (law XXXX/2015), including
the special treatment of agricultural income.
( /2015)
ITC ( XXXX / 2015), .
adopt outstanding reforms on the codes on
income tax, and tax procedures: introduce a
new Criminal Law on Tax Evasion and Fraud to
amend the Special Penal Law 2523/1997 and
any other relevant legislation, and replace
Article 55, s 1 and 2, of the TPC, with a view,
inter alia, to modernize and broaden the
definition of tax fraud and evasion to all taxes;
abolish all Code of Book and Records fines,
including those levied under law 2523/1997
develop the tax framework for collective
investment vehicles and their participants
consistently with the ITC and in line with best
practices in the EU.
.
2523/1997
55, 1 2 TPC , ,
.
2523/1997,
ITC
adopt legislation to upgrade the organic
budget law to: (i) introduce a framework for
independent agencies; (ii) phase out ex-ante
audits of payments by the Hellenic Court of
audits of the Hellenic Court of Auditors and
audits of the Hellenic Court of Auditors and
Auditors and account officers (ypologos); (iii)
account officers (ypologos); (iii) give GDFSs
account officers (ypologos); (iii) give GDFSs
give GDFSs exclusive financial service
exclusive financial service capacity and GAO
exclusive financial service capacity and GAO
capacity and GAO powers to oversee public
powers to oversee public sector finances; and
powers to oversee public sector finances; and
sector finances; and (iv) phase out fiscal audit
(iv) phase out fiscal audit offices by January
(iv) phase out fiscal audit offices by January
offices by January 2017.
2017.
2017.
. :
1. 2.
3.
4.
2017
increase the rate of the tonnage tax and phase
increase the rate of the tonnage tax and phase
out special tax treatments of the shipping
out special tax treatments of the shipping
industry.
industry.
By September 2015, (i) simplify the personal
income tax credit schedule; (ii) re-design and
integrate into the ITC the solidarity surcharge
for income of 2016 to more effectively achieve
progressivity in the income tax system; (iii)
issue a circular on fines to ensure the
comprehensive and consistent application of
the TPC;
the TPC; (iv) and other remaining reforms as
the TPC; (iv) and other remaining reforms as
specified in 9 of the IMF Country Report No.
specified in 9 of the IMF Country Report No.
14/151.
14/151.
( 76)
2015 1. 2.
ITC 2016
3. TPC
4. 9 14/151.
On health care, effective as of July 1, 2015, (i) reestablish full INN prescription, without
exceptions, (ii) reduce as a first step the price
of all off-patent drugs to 50 percent and all
generics to 32.5 percent of the patent price, by
repealing the grandfathering clause for
medicines already in the market in 2012, and
(iii)) review and limit the prices of diagnostic
tests to bring structural spending in line with
claw back targets; and (iv) collect in the full the
2014 clawback for private clinics, diagnostics
and pharmaceuticals, and extend their 2015
clawback ceilings to 2016.
Launch the Social Welfare Review under the
agreed terms of reference with the technical
assistance of the World Bank in order to phase-
assistance of the World Bank to target savings
assistance of the World Bank to target savings
in a system of GMI which does not rely on
of percent of GDP which can help finance a
of percent of GDP which can help finance a
related cuts in benefits in kind.
fiscally neutral gradual roll-out of the GMI in
fiscally neutral gradual roll-out of the GMI in
January 2016Incorporate into the 2016 budget:
January 2016.

(
" ")
.
1 : I. II. ,
, 50% 32,5% , .
IV.
clawback 2014,
clawback 2015 kai 2016.
, .
0,5% , roll-out
2016. 100 . 2015 200 . 2016
reduction in the expenditure ceiling for
reduction in the expenditure ceiling for
reduce the expenditure ceiling for military
military spending by 200 million with a
military spending by 400 million with a
spending by 100 million in 2015 and by 200
targeted set of actions, including a reduction in
targeted set of actions, including a reduction in
million in 2016 with a targeted set of actions,
headcount and procurement;
headcount and procurement;
including a reduction in headcount and

procurement;
100 2015
200
200 2016
400
.
100 . 2015 200 . 2016

.
introduce reform of the income tax code,
introduce reform of the income tax code, inter
introduce reform of the income tax code,
[inter alia covering capital taxation],
alia covering capital taxation], investment
[inter alia covering capital taxation],
investment vehicles, farmers and the self-
vehicles, farmers and the self- employed, etc.;
investment vehicles, farmers and the self-
employed, etc.;
employed, etc.;
, , , ,
, , .
raise the corporate tax rate from 26% to 28%;
. :
28% 29%, 130 .
26% 28%.
introduce one off corporate tax of 12% on
corporate profits over 0.5 million to meet the

fiscal target for 2015;
12%
.
introduce tax on television advertisements;
. 1
.
announce international public tender for the
acquisition of television licenses and usage
related fees of relevant frequencies;
extend implementation of luxury tax on
recreational vessels in excess of 10 meters and
increase the rate from 10% to 13%, coming into
effect from the collection of 2014 income taxes
and beyond;
and beyond;
and beyond;
extend Gross Gaming Revenues (GGR)
implement taxation on Gross Gaming
extend Gross Gaming Revenues (GGR)
taxation of 30% on VLT games expected to be
Revenues (GGR) of 30% on VLT games, expected
taxation of 30% on VLT games expected to be
installed at second half of 2015 and 2016;
to be installed at second half of 2015 and 2016;
installed at second half of 2015 and 2016;
generate revenues through the issuance of 4G
launch the tender process for the issuing of
generate revenues through the issuance of 4G
and 5G licenses [1];
4G and 5G licences
and 5G licenses.
4G 5G
10 13% 10%,
2014
, 30% VLTs, '
2015 2016.
4 5
We will consider some compensating

measures, in case of fiscal shortfalls: (i)
Increase the tax rate to income for rents, for
annual incomes below 12,000 to 15% (from 11%)
with an additional revenue of 160 million and
for annual incomes above 12,000 to 35% (from
33%) with an additional revenue of 40 million;
(ii) the corporate income tax will increase by
an additional percentage point (i.e. from 28% to
29%) that will result in additional revenues of
130 million.
11% 15% 12.000 ( 160

) 35% 33% 12.000 ( 40 .).
28% 29%, 130
.
, :1)
, 12.000 15% ( 11%) 160 . , 12.000
35% ( 33%) 40 . (ii) (.. 28%
29%) 130 . .
The Authorities recognise that the pension
The Authorities recognise that the pension
system is unsustainable and needs
system is unsustainable and needs
fundamental reforms. This is why they will
fundamental reforms. This is why they will
implement in full the 2010 pension reform law
implement in full the 2010 pension reform law
(3863/2010), and implement in full or
(3863/2010), and implement in full or
replace/adjust the sustainability factors for
replace/adjust the sustainability factors for
supplementary and lump-sum pensions from
supplementary and lump-sum pensions from
the 2012 reform with to achieve equivalent
the 2012 reform as a part of the new pension
savings and take further steps to improve the
reform in October 2015 to achieve equivalent
pension system.
savings and take further steps to improve the

pension system.
:

,

2010
2012
:

.

2010 2012

2015
.
2010 ( 3863/2010)
2012,
2015
.
Effective from 31 October 2015 the authorities
Effective from July 1, 2015 the authorities will
Effective from July 1, 2015 the authorities will
will phase-in reforms that would deliver
phase-in reforms that would deliver estimated
phase-in reforms that would deliver estimated
estimated permanent savings of - percent of
permanent savings of - percent of GDP in
permanent savings of - percent of GDP in
GDP in 2015 and 1 percent of GDP on a full year
2015 and 1 percent of GDP on a full year basis in
2015 and 1 percent of GDP on a full year basis in
basis in 2016 and thereafter by adopting
2016 and thereafter by adopting legislation to:
2016 and thereafter by adopting legislation to:
legislation to:

1 2015 0,25% - 0,5%

2015 1% 2016
create strong disincentives to early
retirement, including the adjustment of early
retirement penalties, and through a gradual
elimination of grandfathering to statutory
retirement age and early retirement pathways
progressively adapting to the limit of statutory
retirement age of [67] years, or 62 and 40 years
retirement age of 67 years,or 62 and 40 years of
retirement age of 67 years, or 62 and 40 years of
of contributions by 2022, applicable for all
contributions by 2022, applicable for all those
contributions by 2022, applicable for all those
those retiring (except arduous professions, and
retiring (except arduous professions, and
retiring (except arduous professions, and
mothers with children with disability) after
mothers with children with disability)after
mothers with children with disability) with
October 31, 2015;
June 30, 2015;
immediate application;
,
67
62 40 2022, (
) 30 2015
Adopt legislation so that withdrawals from
Adopt legislation so that withdrawals from the
adopt legislation so that withdrawals from
the Social Insurance Fund will incur an annual
Social Insurance Fund will incur an annual
the Social Insurance Fund will incur an annual
penalty, for those affected by the extension of
the retirement age period, equivalent to 10
percent on top of the current penalty of 6
percent;
percent;
percent;
,
16%.
Integrate into ETEA all supplementary
integrate into ETEA all supplementary pension
integrate into ETEA all supplementary
pensions funds;
funds and ensure that, starting January 1, 2015,
pension funds and ensure that, starting
all supplementary pension funds are only
January 1, 2015, all supplementary pension
financed by own contributions;
funds are only financed by own contributions;
2015

1 2015
( ).
Better target social pensions by increasing
better target social pensions by increasing OGA
better target social pensions by increasing
OGA uninsured pension;
uninsured pension;
OGA uninsured pension;
Gradually replace the solidarity grant (EKAS)
Gradually phase out the solidarity grant
Gradually phase out the solidarity grant
for all pensioners by end-December 2018;
(EKAS) for all pensioners by end-December
(EKAS) for all pensioners by end-December
2019. This shall start immediately as regards
2019. This shall be legislated immediately and
the top 20% of beneficiaries with the modalities
shall start as regards the top 20% of
of the phase out to be agreed with the
beneficiaries in March 2016 with the modalities
institutions;
of the phase out to be agreed with the

institutions;
2019
2019.
20%
2016
2019.
20% 2016
.
freeze monthly guaranteed contributory
freeze monthly guaranteed contributory
pension limits in nominal terms until 2021;
pension limits in nominal terms until 2021;
2021, .
2021
provide to people retiring after 30 June 2015
provide to people retiring after 30 June 2015
the basic, guaranteed contributory, and means
the basic, guaranteed contributory, and means
tested pensions only at the attainment of the
tested pensions only at the attainment of the
statutory normal retirement age of currently 67
statutory normal retirement age of currently 67
years;
years;
67
30 2015 ( )
30 2015
67
increase health contributions for pensioners
increase the relatively low health contributions
increase the health contributions for
from 4% to 5% on average and extend to
for pensioners from 4% to 6% on average and
pensioners from 4% to 6% on average and
supplementary pensions;
extend it to supplementary pensions;
extend it to supplementary pensions;
(
" ")
4% 6%
5%
"
" ( )
4% 6%
restore employer contribution for main
pensions to 2014 levels (3.9% - IKA);

2014 .
.
increase contributions for supplementary
pensions from 3 to 3.5%;

, 3% 3,5% .
.
phase out all state-financed exemptions and
gradually harmonize contribution rules for all
harmonize contribution rules for all pension
harmonize contribution rules for all pension
pension funds in line with contributions to IKA
funds with the structure of contributions to
funds with the structure of contributions to IKA
from 1 January 2016.
IKA from 1 July 2015;
from 1 July 2015;

1 2015
Moreover, in order to restore the sustainability
Moreover, the authorities will by 31 October
Moreover, in order to restore the sustainability
of the pension system, the authorities will by 31
2015, legislate further reforms to take effect
of the pension system, the authorities will by 31
October 2015, legislate further reforms to take
from January 1, 2016 (i) specific design and
October 2015, legislate further reforms to take
effect from 1 January 2016;
parametric improvements to establish a closer
effect from 1 January 2016; (i) specific design
link between contribution and benefits;
and parametric improvements to establish a

closer link between contributions and benefits;

, , 31 2015,
1 2016. .

(ii) broaden and modernize the contribution
and pension base for all selfemployed,
and pension base for all self-employed,
and pension base for all self-employed,
including by switching from notional to actual
income, subject to minimum required
contribution rules;
contribution rules;
contribution rules;

. ,

(iii) rationalize all different systems of basic,
(iii) revise and rationalize all different systems
(iii) revise and rationalize all different systems
guaranteed contributory and means tested
of basic, guaranteed contributory and means
of basic, guaranteed contributory and means
pension components, taking into account
tested pension components, taking into
tested pension components, taking into
incentives to work and contribute;
account incentives to work and contribute;
account incentives to work and contribute;

. ,

(iv) the main elements of a comprehensive
SSFs consolidation, including any remaining
harmonization of contribution and benefit
payment rules and procedures across all funds;

.
(v) abolish most nuisance charges financing
(v) abolish all nuisance charges financing
(v) abolish all nuisance charges financing
pensions and offset by reducing benefits or
increasing contributions in specific funds to
take effect from 31 October 2015;
take effect from 31 October 2015
take effect from 31 October 2015;

.
31 2015
(vi) harmonize pension benefit rules of the
agricultural fund (OGA) with the rest of the
pension system in a pro rata manner, unless
OGA is merged into other funds.

. , ,

The consolidation of social insurance funds
will take place by end 2018over a period of
will take place by end 2017over two years. In
will take place by end 2017. In 2015, the process
three years. In 2015, the process will be
2015, the process will be activated through
will be activated through legislation to
activated through legislation to consolidate the
legislation to consolidate the social insurance
consolidate the social insurance funds under a
social insurance funds and the operational
funds under a single entityand the operational
single entity and the operational consolidation
consolidation will have been completed by 31
consolidation will have been completed by 31
will have been completed by 31 December 2016.
December 2016. Further reductions in the
December 2016. Further reductions in the
Further reductions in the operating costs and a
operating costs and a more effective
operating costs and a more effective
more effective management of fund resources
management of fund resources including
management of fund resources including
including improved balancing of needs
improved balancing of needs between better-
improved balancing of needs between better-
between better-off and poorer-off funds will be
off and poorer-off funds will be actively
off and poorer-off funds will be actively
actively encouraged.
encouraged. The codification of the insurance
encouraged.
law will be completed in the immediate future

and will correspond to the new organization of
the new and more integrated social security

system.
2017 2018
.
2017. 2015
31 2016.
,

The authorities will adopt legislation to fully
offset the fiscal effects of the implementation
of court rulings on the 2012 pension reform.

2012.
In parallel to the reform of the pension system,
In parallel to the reform of the pension system,
a Social Welfare Review will be carried out to
a Social Welfare Review will be carried out to
ensure fairness of the various reforms.
ensure fairness of the various reforms.
The institutions are prepared to take into
The institutions are prepared to take into
account other parametric measures within the
account other parametric measures within the
pension system of equivalent effect to replace
pension system of equivalent effect to replace
some of the measures mentioned above, taking
some of the measures mentioned above, taking
into account their impact on growth, and
into account their impact on growth, and
provided that such measures are presented to
provided that such measures are presented to
the institutions during the design phase and
the institutions during the design phase and
are sufficiently concrete and quantifiable, and
are sufficiently concrete and quantifiable, and
in the absence of this the default option is
in the absence of this the default option is what
what is specified above.
is specified above.
.

.
,
.
,
, ,
.

,
reform the unified wage grid, effective 1
January, 2016, setting the key parameters in a
fiscally neutral manner and consistent with
fiscally neutral manner and consistent with
fiscally neutral manner and consistent with the
the agreed wage bill targets and with
the agreed wage bill targets and with
agreed wage bill targets and with
comprehensive application across the public
sector, including decompressing the wage
distribution in connection with the skill,
distribution across the wage spectrum in
distribution across the wage spectrumin
performance and responsibility of staff.
connection with the skill, performance and
connection with the skill, performance and
responsibility of staff.
responsibility of staff. (The authorities will also

adopt legislation to rationalise the specialised
wage grids, by end-November 2015);
2015
, .
, 1 2016,

, ,
.
2015
implement the new unified wage grid with a
legislation to rationalise the specialised wage
guaranteed starting point the salaries of each
grids, will be adopted by end-November 2015
employee as of 31 December 2014, and

legislation to rationalise the specialised wage
grids, will be adopted by end-November 2015
.
align non-wage benefits such as leave
arrangements, per diems, travel allowances
and perks, with best practices in the EU,
effective 1 January 2016;
2015 , ,
1 2016
establish within the new MTFS ceilings for
the wage bill and the level of public
employment consistent with achieving the
fiscal targets and ensuring a non-increasing
fiscal targets and ensuring a declining path of
fiscal targets and ensuring a declining path of
path of the wage bill relative to GDP until 2019;
the wage bill relative to GDP until 2019;
the wage bill relative to GDP until 2019;

2019
hire managers and assess performance of all
employees (with the aim to complete the hiring
of new managers by 31 December 2015
subsequent to a review process).
subsequent to a review process)
subsequent to a review process)
(
31 2015,
introduce a new permanent mobility scheme

applied by Q4 2015. The scheme will promote
the use of job description and will be linked
with an online database that will include all
current vacancies. Final decision on employee
mobility will be taken by each service
concerned. This will rationalize the allocation
of resources as well as the staffing across the
General Government.
: 4 2015 .
.
2015.
.
.

reform the Civil Procedure Code, in
reform the Civil Procedure Code, in line with
reform the Civil Procedure Code, in line with
consultation with the institutions.;
previous agreements;
previous agreements; introduce measures to

reduce the backlog of cases in administrative
courts; work closely with European institutions
and technical assistance on e-justice,
mediation and judicial statistics
2015.
.
.

strengthen the governance of ELSTAT. It shall
cover (i) the role and structure of the Advisory
bodies of the Hellenic Statistical System,
including the recasting of the Council of ELSS
to an advisory Committee of the ELSS, and the
role of the Good Practice Advisory Committee
(GPAC); (ii) the recruitment procedure for the
President of ELSTAT, to ensure that a President
of the highest professional calibre is recruited,
following transparent procedures and selection
criteria; (iii) the involvement of ELSTAT as
appropriate in any legislative or other legal
proposal pertaining to any statistical matter;
(iv) other issues that impact the independence
of ELSTAT, including financial autonomy, the
empowerment of ELSTAT to reallocate existing
permanent posts and to hire staff where it is
needed and to hire specialised scientific
personnel, and the classification of the
institution as a fiscal policy body in the recent
law 4270/2014; role and powers of Bank of
Greece in statistics in line with European
legislation.
legislation.
legislation.
. : )
,
, . )

. )
, v)
,

4720/2014. .
Publish a revised Strategic Plan against
Corruption by 31 July 2015. Amend and
implement the legal framework for the
declaration of assets and financing of the
political parties and adopt legislation
insulating financial crime and anticorruption
insulating financial crime and anti-corruption
insulating financial crime and anti-corruption
investigations from political intervention in
individual cases;
individual cases.
individual cases.
31 2015.

.
Moreover, in collaboration with the OECD, the

Authorities will:
Strengthen controls in public entities and
especially SOEs. Empower the Line Ministries
to perform robust audit and control inspections
to supervised entities including SOEs.
Strengthen controls and internal audit
processes in high spending Local Government
Institutions and their supervised legal entities.
Strengthen controls in public and private
investment cases funded either by national or
co-funded by other sources, public works and
public procurement (e.g. in health sector, SDIT).
Strengthen transparency and control
processes and skills in tax and customs
authorities.
Assess major risks in the public procurement
cycle, taking in consideration the recent
developments (Central Purchasing and eProcurement: KHMDHS and ESHDHS) and the
need to have a clear governance framework.
Develop strategy according to the
assessment(Q4 2015)
Implement strategy to mitigate public
procurement risks.(Q1 2016)
Assess 2 specific sectors, Health and Public
Works in order to understand the existing
constrains related to corruption and waste
risks and propose measures to address them.
Develop and implement strategy. (Q4 2015)
.
.
, , :
, .
, .
.

, (.. , )
.
, . (
: )
. 2015.
. ( 2016)
, ,
. . ( 2015)

Take the following actions to:
Adopt legislation to establish an autonomous
revenue agency, that specifies: (i) the agencys
legal form, organization, status, and scope; (ii)
the powers and functions of the CEO and the
independent Board of Governors; (iii) the
relationship to the Minister of Finance and
other government entities; (iv) the agencys
human resource flexibility and relationship to
the civil service; (v) budget autonomy, with
own GDFS and a new funding formula to align
incentives with revenue collection and
guarantee budget predictability and flexibility;
(vi) reporting to the government and
parliament; and (vii) the immediate transfer of
all tax-related capacity and staff in other

the civil service; (v) budget autonomy, with
own GDFS and a new funding formula to align
all tax-related capacity and staff in other

the civil service; (v) budget autonomy, with own
GDFS and a new funding formula to align
all tax- and customs-related capacities and
entities (including the taxrelated duties of
entities (including SDOE) to the agency.
SDOE) to the agency.
duties and all tax- and customs-related staff in

SDOE and other entities to the agency.
on garnishments, adopt legislation to
on garnishments, adopt legislation to eliminate
on garnishments, adopt legislation to
increasethe 25 percent ceiling on wages and
the 25 percent ceiling on wages and pensions
eliminate the 25 percent ceiling on wages and
pensions while ensuring reasonable living
and lower all thresholds of 1,500 while
pensions and lower all thresholds of 1,500
conditions; accelerate procurement of IT
ensuring reasonable living conditions;
while ensuring in all cases reasonable living
infrastructure to automatize e-garnishment;
accelerate procurement of IT infrastructure to
conditions; accelerate procurement of IT
improve tax debt write-off rules [to be
automatize e-garnishment; improve tax debt
infrastructure to automatize e-garnishment;
specified]; remove tax officers personal
write-off rules[to be specified]; remove tax
improve tax debt write-off rules; remove tax
liabilities for not pursuing old debt; remove
officers personal liabilities for not pursuing old
officers personal liabilities for not pursuing old
restrictions on conducting audits of tax returns
debt;remove restrictions on conducting audits
debt; remove restrictions on conducting audits
from 2012 subject to the external tax certificate
of tax returns from 2012 subject to the external
of tax returns from 2012 subject to the external
scheme; and enforce if legally possible upfront
tax certificate scheme; and enforce if legally
tax certificate scheme; and enforce if legally
payment collection in tax disputes.
possible upfront payment collection in tax
possible upfront payment collection in tax
disputes.
disputes.
1500
amend (i) the 201415 tax and SSC debt
instalment schemes to exclude those who fail
instalment schemes toexclude those who fail
instalment schemes to exclude those who fail
to pay current obligations and introduce a
requirement for the tax and social security
administrations to shorten the duration for
those with the capacity to pay earlier; the LDU
those with the capacity to pay earlier and
those with the capacity to pay earlier and
and KEAO will assess by September 2015 the
introduce market-based interest rates; the LDU
introduce market-based interest rates; the LDU
large debtors with tax and SSC debt exceeding
1 million [to be specified e.g. verify their
capacity to pay and take corrective actions];
1 million and (ii) the basic instalment
1 million (e.g. verify their capacity to pay and
and (ii) the basic instalment scheme/TPC to
scheme/TPC to adjust the market-based
take corrective action) and (ii) the basic
adjust the market-based interest rates and
interest rates and suspend until end-2017
instalment scheme/TPC to adjust the market-
suspend until end-2017 third-party verification
third- party verification and bank guarantee
based interest rates and suspend until end-
and bank guarantee requirements
requirements.
2017 third-party verification and bank

guarantee requirements.
Adopt legislation to accelerate de-registration
Adopt legislation to accelerate de-registration
adopt legislation to accelerate de-registration
procedures and limit VAT re-registration to
protect VAT revenues and accelerate
procurement of network analysis software; and
provide the Presidential Decree needed for the
significantly strengthening the reorganisation
of the VAT enforcement section in order to
strengthen VAT enforcement and combat VAT
carousel fraud. The authorities will submit an
application to the EU VAT Committee and
prepare an assessment of the implication of an
increase in the VAT threshold to 25.000
increase in the VAT threshold to 25.000.
increase in the VAT threshold to 25.000.
combat fuel smuggling, via legislative
measures for locating storage tanks (fixed or
mobile);
mobile);
mobile);

produce a plan whereby the SGPR intensifies
produce a plan whereby the SGPR
Produce a comprehensive plan with technical
fight to tax evasion and undeclared deposits,
intensifiesfight to tax evasion and undeclared
assistance for combating tax evasion which
by checking bank transactions in banking
deposits, by checking bank transactions in
includes (i) identification of undeclared
institutions in Greece or abroad, with a view to
banking institutions in Greece or abroad, with a
deposits by checking bank transactions in
recover unpaid taxes;
view to recover unpaid taxes
banking institutions in Greece or abroad, (ii)

introduction of a voluntary disclosure program
with appropriate sanctions, incentives and
verification procedures, consistent with
international best practice, and without any
amnesty provisions (iii) request from EU
member states to provide data on asset
ownership and acquisition by Greek citizens,
(iv) renew the request for technical assistance
in tax administration and make full use of the
resource in capacity building, (v) establish a
wealth registry to improve monitoring.
,
, ..
, .
develop a costed plan for the promotion of the
use of electronic payments, making use of the
EU Structural and Investment Fund;
Create a time series database to monitor the
balance sheets of parent-subsisdiary

companies to improve risk analysis criteria for
transfer pricing

.

Adopt: (i) amendments to the corporate and
household insolvency laws including to cover
all debtors and bring the corporate insolvency
law in line with the OCW law;
(ii) amendments to the household insolvency
law to introduce a mechanism to separate
strategic defaulters from good faith debtors as
well as simplify and strengthen the procedures
and introduce measures to address the large
backlog of cases;
backlog of cases;
backlog of cases;
(iii) amendments to improve immediately the
judicial framework for corporate and
judicial framework for corporate and
judicial framework for corporate and household
household insolvency matters;
household insolvency matters;
insolvency matters;
(iv) legislation to establish a regulated
profession of insolvency administrators, not
restricted to any specific profession and in line
with good cross-country experience;
(v) a comprehensive strategy for the financial
system: this strategy will build on the strategy
document from 2013, taking into account the
new environment and conditions of the
financial system and with a view of returning
the banks in private ownership by attracting
international strategic investors and to achieve
a sustainable funding model over the medium
term; and
term; and
term; and
(vi) a holistic NPL resolution strategy, prepared
with the help of a strategic consultant.

Conclude the consultation process similar to
Launch a consultation process similar to that
Launch a consultation process to review the
that foreseen for the determination of the level
foreseen for the determination of the level of
whole range of existing labour market
of the minimum wage (Art. 103 of Law
the minimum wage (Art. 103 of Law 4172/2013)
arrangements, taking into account best
4172/2013) to review the existing frameworks of
to review the existing frameworks of collective
practices elsewhere in Europe. Further input to
for collective bargaining, taking into account
dismissals, industrial action, and collective
the consultation process described above will
best practices elsewhere in Europe. Further
bargaining, taking into account best practices
be provided by international organisations,
input to the review described above will be
elsewhere in Europe. Further input to the
including the ILO. The organization and
provided by international organisations,
review described above will be provided by
timelines shall be drawn up in consultation
including the ILO. The authorities will take
international organisations, including the
with the institutions. In this context, legislation
actions to fight undeclared work [to be
ILO.The organization and timelines shall be
on a new system of collective bargaining
specified] in order to strengthen the
drawn up in consultation with the institutions.
should be ready by Q4 2015. The authorities will
competitiveness of legal companies and
No changes to the current collective bargaining
take actions to fight undeclared work in order
protect workers as well as tax and social
framework will be made prior to the conclusion
to strengthen the competitiveness of legal
security revenues.
of the review and in any case not before end-
companies and protect workers as well as tax
2015. Any proposed changes to the legislative
and social security revenues.
frameworks will only be adopted in agreement

with the EC/ECB/IMF. The authorities will take
actions to fight undeclared work in order to
strengthen the competitiveness of legal
companies and protect workers as well as tax
and social security revenues.

implement agreed recommendations of the
OECD to be concluded by end of July 2016 in
connection with competition toolkit I and on
beverages and petroleum products;

implement all the pending recommendations
of the OECD competition toolkit I, including
inter alia truck licenses, and the OECD toolkit II
recommendations on beverages and petroleum
products;

implement all pending recommendations of
the OECD competition toolkit I, except OTC
pharmaceutical products, starting with: tourist
buses, truck licenses, code of conduct for
traditional foodstuff, eurocodes on building
materials, and all the OECD toolkit II
recommendations on beverages and petroleum
products;
In order to foster competition and increase

consumer welfare immediately launch a new
competition assessment, in collaboration and
with the technical support of the OECD, on
wholesale trade, construction, e-commerce and
media. The assessment will be concluded by Q1
2016.The recommendations will be adopted by
Q2 2016.
, ,
.
open the restricted professions of engineers,
notaries, actuaries, and bailiffs, and liberalize
notaries, actuaries, and bailiffs, and liberalize
notaries, actuaries, and bailiffs and liberalize
the market for tourist rentals;
the market for tourist rentals and ferry
the market for tourist rentals ;
transportation;
drastically reduce reciprocal and non-
eliminate reciprocal and non-reciprocal
eliminate non-reciprocal nuisance charges
reciprocal nuisance charges;
nuisance charges;
and align the reciprocal nuisance charges to

the services provided;
(i) reduce red tape, including on horizontal
(i) reduce red tape, including on horizontal
reduce red tape, including on horizontal
licensing requirements of investments and on
low-risk activities , and administrative burden
low-risk activities as recommended by the
low-risk activities as recommended by the
of companies based on the OECD
World Bank, and administrative burden of
World Bank, and administrative burden of
recommendations, and (ii) establish a
companies based on the OECD
companies based on the OECD
committee for the interministerial preparation
of legislation.
committee for the inter-ministerial preparation
committee for the inter-ministerial preparation
of legislation. Technical assistance of the
of legislation. Technical assistance of the
World Bank will be sought to implement the
World Bank will be sought to implement the
easing of licensing requirements.
easing of licensing requirements.
design electronic one-stop shops for

businesses through analysing information
obligations businesses have to comply with,
structuring them accordingly and helping to
design a project on developing the necessary

ICT tools and infrastructure (Q3 2015). Setting
up the institutional & co-ordination structure,
identification of the business life events to be
included, identification and mapping of
information obligations & administrative
procedures and training of officials (Q4 2015).
Launch (Q1 2016)
" "
adopt the reform of the gas market and its
specific roadmap, and implementation should
follow suit.
follow suit.
follow suit.
take irreversible steps (including
take irreversible steps (including
announcement of date for submission of
announcement of date for submission of
binding offers) to privatize the electricity
binding offers) to privatize the electricity
transmission company, ADMIE.
transmission company, ADMIE, or provide by
October 2015 an alternative scheme, with

equivalent results in terms of competition, in
line with the best European practices to
provide full ownership unbundling from PPC,
while ensuring independence.
On electricity markets, the authorities will
reform the capacity payments system and
other electricity market rules to avoid that
some plants are forced to operate below their
variable cost, and to prevent the netting of the
arrears between PPC and market operator; set
PPC tariffs based on costs, including
replacement of the 20% discount for HV users
with cost based tariffs; and notify NOME
products to the European Commission. The
authorities will also continue the
implementation of the roadmap to the EU
target model prepare a new framework for the
target modelprepare a new framework for the
target model prepare a new framework for the
support of renewable energies and for the
implementation of energy efficiency and
review energy taxation;
strengthen the electricity regulators financial
strengthen the electricity regulators financial
the authorities will strengthen the electricity
and operational independence;
and operational independence;
regulators financial and operational

independence;
The Board of Directors of the Hellenic

Republic Asset Development Fund will approve
its Asset Development Plan which will include


for privatisation all the assets under HRDAF as
of 31/12/2014; and the Cabinet will endorse the
plan.
plan.
plan.
To facilitate the completion of the tenders, the
authorities will complete all government
pending actions including those needed for the
regional airports, TRAINOSE, Egnatia, the ports
of Pireaus and Thessaloniki and Hellinikon
(precise list in Technical Memorandum). This
list of actions is updated regularly and the
Government will ensure that all pending
actions are timely implemented.
The government and HRADF will announce
binding bid dates for Piraeus and Thessaloniki
ports of no later than endOctober 2015, and for
ports of no later than end-October 2015, and for
ports of no later than end-October 2015, and for
TRAINOSE ROSCO.
TRAINOSE ROSCO, with no material changes in
TRAINOSE ROSCO, with no material changes in
the terms of the tenders.
the terms of the tenders.
The government will transfer the state's
The government will transfer the state's
shares in OTE to the HRADF.
shares in OTE to the HRADF.Take irreversible
Take irreversible steps for the sale of the
steps for the sale of the regional airports at the
regional airports at the current terms with the
current terms with the winning bidder already
winning bidder already selected.
selected.
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NEWSROOM SPECIALREPORTS INTERNATIONAL

Adopt effective as of July 1, 2015 a

Adopt effective as of July 1, 2015 a

Adopt effective as of July 1, 2015 a

supplementary 2015 budget and a 201619

supplementary 2015 budget and a 201619

supplementary 2015 budget and a 201619

medium-term fiscal strategy, supported by a

medium-term fiscal strategy, supported by a

medium-term fiscal strategy, supported by a

sizable and credible package of measures. The

sizable and credible package of measures. The

sizable and credible package of measures. The

new fiscal path is premised on a primary

new fiscal path is premised on a primary

new fiscal path is premised on a primary

surplus target of 1, 2, 3, and 3.5 percent of GDP

surplus target of 1, 2, 3, and 3.5 percent of GDP

surplus target of (1, 2, 3), and 3.5 percent of GDP

in 2015, 2016, 2017 and 2018. The package

in 2015, 2016, 2017 and 2018. The package

in 2015, 2016, 2017 and 2018. The package

includes VAT reforms (2), other tax policy

includes VAT reforms (2), other tax policy

includes VAT reforms (2), other tax policy

measures (3), pension reforms (4), public

measures (3), pension reforms (4), public

measures (3), pension reforms (4), public

administration reforms (5), reforms

administration reforms (5), reforms

administration reforms (5), reforms

addressing shortfalls in tax collection

addressing shortfalls in tax collection

addressing shortfalls in tax collection

enforcement (6), and other parametric

enforcement (6), and other parametric

enforcement (6), and other parametric

measures as specified below.

measures as specified below.

measures as specified below.

1 The fiscal path to reach the medium term

Adopt legislation to reform the VAT system

Adopt legislation to reform the VAT system

that will be effective as of July 1, 2015. The

that will be effective as of July 1, 2015. The

reform will target a net revenue gain of 0.93

reform will target a net revenue gain of 1

percent of GDP on an annual basis from

percent of GDP on an annual basis from

parametric changes. The new VAT system will:

parametric changes. The new VAT system will:

(i) unify the rates at a standard 23 percent rate

(i) unify the rates at a standard 23 percent rate,

and a reduced 13 percent rate for food, energy,

which will includerestaurants, hotels and

water, and hotels, and a super-reduced rate of 6

catering, and a reduced 13 percent rate for

percent for pharmaceuticals, books, and

basic food, energy, and water (excluding

theater; (ii) streamline exemptions to broaden

sewage),and a super-reduced rate of 6 percent

the base; and (iii) maintain the 30% discount on