Greece: Guidelines for implementing MAP

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The Public Revenue Authority has presented guidelines via POL 1049/2017 in relation to implementation of the Mutual Agreement Procedure (“MAP”). The Guidelines give detail on the provisions recently introduced in the tax code. According to the guidelines the General Secretary is authorized to issue or ratify a MAP decision and deliver guidelines on the relevant procedure.

The MAP process permits taxpayers who consider that they have been taxed in a manner contrary to a Double Taxation Agreement (DTA) by one or both contracting states to submit their case within a specified deadline to the tax authorities of the state of their tax residence. The objective of the new guidelines is to clarify the procedure by describing some practical situations. The guidelines cover the submission of a MAP request, the minimum content of the request, applicable deadlines and the interaction between the MAP process and pending litigation in national courts.

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