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The opportunity to get those who want their billboards for a month by paying 2/12 annual attributable fees or to acquire the right of vehicle traffic for the rest of the year. 39, year describes the POL signed by Giorgos Pitsilis [19659001] Additional Information:
Article 144 of Law 4537/2018 (A & # 39; 84) provides for the possibility of paying, for the year 2018, proportional broadcast fees for the remaining months until the end of the year by interested owners vehicles, cars or motorcycles, which (19659002)
A. In the case of a person in a state of independent immobility, In case of voluntary immobilization, the holders can cancel this immobility by charging a broadcasting fee according to the duration of the trip and in accordance with the indicated options in points (a) to (c) of that Article. In particular:
(a) for the suppression of immobility for a period of 1 month, 2/12 of the annual circulation tax
c) for the rest of the year for the rest of the year and until the end of this year (31.12.2018), for the rest of the 3 months period will be paid 4/12 of the amount of the annual circulation taxes
the twelfth of the amount of the annual circulation taxes due by the vehicle remaining from the date of century, the end of the year, plus 2/12 of the corresponding annual fee.
B. In the event of the release of the lock, the holders may pay the costs of putting into circulation proportionally for the remaining months until the end of 2018. This payment shall be be done within 15 days of the date on which the event occurred. immobility, for example: from the date of delivery of the vehicle to the owner or the keeper in the event of removal of the forced immobilization due to theft or embezzlement, as from the date of entry of the vehicle in Greece in case of removal of mandatory immobility due to its overseas traffic, etc.
The obligation to pay the circulation proportional tax, in case of lifting of the immobility, exists, whether the owner or the holder chooses to voluntarily place the vehicle
LONG DAMAGE TERME
The return of the registration number in case of cancellation for one or three months or for the rest of the year is carried out until the last day of the period of circulation of the vehicle for which the circulation tax has been paid and if it does not work or coincides with a holiday, the traffic data will be returned to the next working day, for the Tax Administration.
One-time payment of the proportional distribution fee in case of forced immobilization 15 days from the occurrence of the fact that it has ceased to be immobile, and if that is the case if the 15th day is holiday or coincides with a holiday, this period is postponed until the first work
It goes without saying that it is possible to pay the circulation tax the day the immobilization forced took place.
PROCEDURE – SUBMISSION OF A REQUEST TO THE BOARD OF ADMINISTRATION
In order to avoid errors and correct application, the following items are indicated: I. the removal of the immobility is carried out at the request of the holder of the vehicle, which is kept in the register of the tax administration
ii. for the calculation of the amount of the circulation tax, the month of the lifting of the immobility is considered as a whole month, whatever the date of emergence, either at the beginning or at the end of the month [19659002] Examples of lifting of immobility: 19659002] Example 1:
For a pbadenger car of 1000 cc, the annual traffic tax is 120 €. Let me badume that a taxpayer is requesting a postponement on June 20, 2018:
– If he chooses to waive the tax for one month, the applicable travel expenses are calculated as follows: € 120 x (2/12) = € 20. In this case, the traffic data will be returned to the Registrar of Taxes in due course. the first business day of the tax administration, ie until 2 July, the closing date for the return of paid traffic data, ie 30 June, coincides with a public holiday. In this case, the month of June is considered as a whole for the purposes of calculating taxes.
– If he opts for a three-month lift, the traffic fee will be 120 € x (4/12) = 40 €. In this case, the traffic data will be returned to the Registrar of Taxes in due course. until August 31 (last day of the period for which the tax was paid, which is a business day)
– s' he opts for the rest of the year, c 39; ie until 31-12-2018 (last day of the period the traffic charges will be paid for 7 months plus 2/12 as follows: 120 € x (7/12) + 120 € x (2/12) = 70 € Example:
For pbadenger cars with 100g of CO2 emissions / km, the annual traffic costs are: 100 x 0.90 = 90 €. me to badume that a taxpayer is requesting (in writing) a lift on June 20, 2018:
– if he chooses to waive the fee for a month, the traffic charges are calculated as follows : € 90 x (2/12) = € 15. In this case, the traffic data will be returned to the Registrar of Taxes in due course on the first working day of the tax administration, ie until 2 July, the closing date for the return of paid traffic data, June 30 coincides with a holiday. In this case, the month of June is considered complete for the purpose of calculating the fees.
– If he opts for lifting for three months, the traffic fee will be € 90 x (4/12) = € 30. In this case, the traffic data will be returned to the Registrar of Taxes in due course. until August 31 (last day of the exchange period for which taxes were paid, ie, one business day)
– if he opts for the rest of the year until 31-12-2018 (last day of the marketing year) the traffic charges will be paid for 7 months plus 2/12, ie 90 € x [(7/12) + (2/12)] = 90 € x (9/12) = 67,5 € [19659002] NOTE: It goes without saying that there is no need to return traffic data to the registrar of taxes. when the withdrawal is made for the remainder of the year, including the last month of 2018 (December), if the 2019 distribution fee is paid on time.
Example of the lifting of immobility:
1000.cm vehicle. who had been forced to resign because of his traffic abroad and who entered Greece on 23 August. Under the new provision, the owner pays the registration fee for the remaining months until the end of the year, or 5 months (including August). The payment due must be done no later than September 7th, that is to say 120 € * (5/12) = 50 €
FINISHING
An independent fine equal to double the proportions (19459005)] : the owner or the holder of the vehicle of example 1 has the right to cancel the registration of the vehicle in the case of:
a) pays a fee of broadcast for a three-month suppression period (€ 40) and does not return vehicle traffic data (permits and license plates) on time. A fine of € 120 x 2 = € 240 is imposed. (19459004) Example : Owner of a vehicle of 1000 cc vehicle (b) late payment of road taxes in case of lifting of forced immobilization
Example with an annual circulation fee of € 120, which was forced to be stopped for theft, is found by the police and surrendered to him on July 5, 2018. Unless the six-month proportional traffic charge (July to December 2018) is paid until 20 July 19, 2018 a fine of 120 € x 2 = 240 € is imposed
CONSEQUENCES OF IMPROVING THE AUTONOMOUS FINISHING
When l? fine is imposed and paid due to delay in return or no return 19659002] 1. Specifications: It does not pay the registration fees for the year 2018.
2. It does not have the obligation to return the traffic data
WITHOUT L & # 39 USE OF REDUCTION DUTIES DURING THE YEAR 2018
The above choice of the withdrawal period of one or three months is mandatory and not again, in the same way , from here 2018.
However, once the right of withdrawal has been exercised once, the holder nevertheless wishes to raise again the immobility. , should, in accordance with its provisions Article 22 of Law No. 2367/1953 and Article 36 of Law No. 2093/1992 provide for the payment of annual circulation fees, after deduction of the amount of taxes already paid for one or three months.
of the same provisions, in the case of voluntary suspension for which a period of time has been chosen for the remainder of the year and the owner or holder ultimately returns the data to the Registrar of Taxes. before the end of the year, or in the event that the forced immobilization has been lifted and the owner or holder elects to deposit the traffic data with the tax collector. before the end of the year for which it has paid a proportional tax, it is not possible to re-use the partial exercise mechanism until 2018, unless the annual circulation fee is paid, less the amount of the road tax paid for the remainder of the year, as the case may be
In conclusion, in all cases of premature return of traffic data, that is, before the period for which the Traffic tax has been paid (one or three months or the rest of the year), there is no possibility to reuse the partial lift. (19659002) It is pointed out that any new application for conversion of the original application for the waiver of immobility (eg from one to three months) is not made as the exemption is granted once for the initial period
Finally, it should be noted that in case of voluntary suspension, if the rest of the year coincides with the month or three months,
Example of 39; voluntary immobilization
Leave the vehicle holder of the example 2 (annual traffic tax amounting to 2/12 and 4/12 annual vehicle fees, 90 €), apply for three months to raise and pay the travel costs of 30 €. Then, after three months, he again asks for the suspension of the immobility of his vehicle, then he must pay the annual circulation tax for the year 2018 minus the amount of 30 € that he has already paid, that is 60 €.
If the vehicle owner of example 2 (annual traffic fee of € 90) asks for three months to lift the immobilization and pays the travel costs of € 30 and decides to transfer / then you must also pay (19459004)
Exemption from compulsory immobilization:
Vehicle subject to compulsory immobilization due to the theft of the year 2018 circulation tax, with the exception of the amount of 30 euros already paid, was found and handed over to its owner on 23 August. The owner pays the registration fee for the rest of the year until September 7th. If the owner finally decides to submit the traffic data to the Registrar of Taxes. income tax before the end of 2018, that is, September 5 and then November 2, request again the cancellation of the immobility of the vehicle, only when he pays the annual tax less the amount that he has already paid for 5 months (19659002) TRANSFER OR EXEMPTION FROM A VEHICLE TO BE EXPORTED AT THE TIME OF THE PARTIAL ARCHEUSE OF PROPERTY [19659002] If, during the period of immobilization of the vehicle as above, the vehicle is transferred, the provisions of paragraph E7 of Article 1 of Law 4093/2012 (222A) according to which no transfer of ownership of a motor vehicle occurs if the registration taxes of the year in which the transfer takes place are not paid in advance. In this case, when calculating the fees due for the year 2018, the amount of circulation taxes already paid for partial (temporary) collection will be deducted
(It is recalled that the transfer is also subject to payment of taxes (19659002) The exceptions to this paragraph apply both to the voluntary withdrawal and in case the vehicle is in the possession of the transferor, with the use of favorable provisions and payment of fees. proportional circulation for the year 2018.
B. The above also applies in the event that the idling tax has been waived by the payment of the proportional traffic taxes and in the period for which they were paid, the removal of the vehicle due to its export (para. in accordance with Article 22 of Law 2367/1953, added by Article D.4.4 of Law 4254/2014 (Official Journal A & 185 / 7-4-2014). [19659002] In case of transfer of a vehicle the export, while using the favorable provision of the number 144 of said instrument without paying the annual traffic tax, then the proposed independent fine (twice the costs of put into circulation annually), which is still OEM 1717 and the tax payable for the circulation tax for the year 2018.
ENTRY INTO FORCE
Provisions of Article 147 of the same law come into force from the publication in the Kyver OUTP Review, from 15/05/2018.
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