Article 102

The right to refund of overpaid tax liability shall fall under the statute of limitations within 3 years from the expiration of the year in which the overpayment was made.

Ultimate Statute of Limitations

Article 103

The right to assessment, collection and refund of taxes shall always fall under the statute of limitations within 10 years from the expiration of the year in which the tax was supposed to be assessed, collected or in which the overpayment was made.

Article 104

Deleted

XVII PENALTY PROVISIONS

Tax Offences

Article 105

(1) A pecuniary fine ranging from 550 euro to 11,000 euro shall be imposed on a taxpayer – legal person for an offence, if:

1) fails to submit a registration application to the tax authority within the prescribed deadline (Article 32);

2) fails to notify the tax authority on changes relating to the data registered in the tax registry within the prescribed deadline (Article 33).

(2) A pecuniary fine ranging from 150 euro to 6,000 euro shall be imposed on a taxpayer – entrepreneur for an offence, if:

1) fails to submit a registration application to the tax authority within the prescribed deadline (Article 32);

2) fails to notify the tax authority on changes relating to the data registered in the tax registry within the prescribed deadline (Article 33).

(3) A pecuniary fine ranging from 55 euro to 550 euro shall be imposed for the offence referred to in paragraph 1 of this Article on the taxpayer – natural person and responsible person in the legal person.

Article 105a

A pecuniary fine ranging from 30 euro to 2,000 euro shall be imposed for the offence on the Tax Payer or intermediary if fails to submit a withholding tax return within the prescribed deadline (Article 40).

Article 106

Deleted

Article 107

Deleted

Article 108

Deleted

Article 109

Deleted

Article 110

Deleted

Date: 2015-01-12; view: 753