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Η ενδικοφανής προσφυγή ως μορφή εξωδικαστικής επίλυσης διαφορών στην φορολογική νομοθεσία (Doctoral thesis)

Χαλκιάς, Δημήτριος/ Chalkias, Dimitrios

The fiscal crisis in Greece has exacerbated the already existing need to the acceleration of Administrative Proceedings and the recovery of stagnant public revenue through it. Therefore, in this context, our country undertook the obligation to establish with the new Tax Code of Procedure (Law 4174/2013) a mandatory administrative procedure for the settlement of tax disputes. This general introduction of the institution of obligatory administrative appeal in the context of tax transactions, even removing any previous alternative means of effective legal redress, and the assignment to the Tax Administration of the unprecedented role of quasi-judicial function is the subject of this thesis. This thesis seeks to identify, analyze and ultimately pose the points of difference in this administrative litigation, compared to the other obligatory administrative appeals, taking into account the specific provisions providing for its conduct and regulating the procedural, substantive and procedural aspects of the proceedings, its issues, the circumstances in which it was enacted and the legislator's will. And all this, of course, in the light of Tax Law, a sui generis branch of Administrative Law, which presents several differences both in matters of substantive and procedural content and in matters of interpretation, differences which have as a springboard the constitutional principles of legality and certainty of taxation, the non-retroactive effect of tax provisions, tax justice, as well as EU and International Tax Law provisions. Bearing in mind that obligatory administrative appeal is generally applicable to Administrative Law, so much so in the substantive part, as the decision of the appellate administrative body on the obligatory administrative appeal is the final administrative act expressing the final position of the Administration, as well as in the procedural, where an administrative appeal is a prerequisite for the admissibility of an [judicial] appeal, the study of the administrative litigation shall be divided accordingly. Thus, the first part of the thesis examines the litigious recourse to the substantive law (e.g. subjective and objective conditions of exercise, transferable and suspensive effect, burden of proof, administrative obligation to inform, right to be heard, obligation to state reasons), the second is the relationship between obligatory administrative appeal and [judicial] appeal (e.g. constitutionality of compulsory status, procedural issues of appeal, points of dispute with administrative litigation). The following is an assessment of the performance of the relevant appellate administrative body (Dispute Resolution Directorate), with suggestions for improvement of its functioning, proposals for interpretation of applicable law and proposals de lege ferenda. Finally, the thesis concludes with a summary listing of the main positions of the writer on the subject under investigation.