Taxes, alternative methods of tax assessment - fundamental changes in the law of tax procedures

Changes in the tax procedures law no. 9920/2008, with Law No. 83/2022, dated 24.11.2022, published in Official Gazette No. 173, dated December 22, 2022, have introduced into the tax procedural legislation giving a new possibility of tax assessment to the Tax Administration. It is about article 71/2 of this law titled "Use of alternative assessment methods in cases of tax avoidance actions and abuse of tax law principles" which gives the Tax Administration the opportunity to "not take into consideration agreement or series of agreements concluded between taxpayers, which have as their main purpose or one of the main purposes the provision of tax benefits". This provision, although in content it seems to conform to the OECD acts, the jurisprudence of the Court of Justice of the B.E. and the normative provisions in the Directives within the B.E., can actually turn into an important problem in terms of its application in practice. The situations related to the time period of application of the non-recognition of agreements between taxpayers by the tax administration, the procedural guarantees of taxpayers related to such an aggressive tax procedure, the possibilities for the taxpayer to request are unclear and not correctly regulated, with these changes by the tax administration, interpretation/preliminary approval of commercial agreements, calculation of values ​​and the impact that these decisions bring to commercial subjects.