Traffic fees: Limitation of debts after five years by decision of the CoF | HELLAS

The Council of State overturned with a decision the permanent position of the tax administration that the limitation period of the road tax is 20 years.

The decision number 1611/2020 of the 4th Department of the CoC in a Seven-member Composition concerns an appeal of the Special Interdisciplinary Association of the Prefecture of Attica (EDSNA) which is the competent body for solid waste management of Attica for the imposition of road taxes and fines since 1998. The decision states that “the five-year period for the certification of road tax is sufficient for the exercise of this power of the tax authority, and further reasonable” thus rejecting the claims of the tax administration that the 20-year limitation period based on the statute of limitations 249 of the Civil Code, in the absence of an explicit mention in the legislation.


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In particular, and in accordance with the decision “τία twenty years cannot be considered to constitute a reasonable, consistent with the principle of proportionality, duration of the normally statute-barred period of tax claims”. “The above provisions in view of the principle of legal certainty, which derives from the principle of the rule of law, mean that a certificate of road tax in the event of non-payment or reduced payment, as well as any fines due, may not apply. after the lapse of five years from the end of the calendar year, for which they are due (cf. ΣτΕ 2656/2018) “, it is also mentioned.

It is noted that this decision is in line with decisions of the Plenary Session of the CoC on tax matters which had ruled that the statute of limitations for tax issues should have a total reasonable duration so that:
in order that:

(a) it is possible to exercise effective control, but without encouraging inaction by the competent administrative authorities, which is encouraged by the long duration of the limitation period;

(b) management should not be left exposed to a long period of legal uncertainty or to the risk that they may no longer be able, after a long period of time, to adequately defend themselves against a relevant audit, but also to deal with the financial obligations arising from this audit.