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In particular, with the new provisions announced by the PADIS, the governor of the DAA, it is specified that the education or training allowance paid to the unemployed is free of tax, no attributed and unbearable in the hands of the state or third parties. debts certified to the tax administration, the public treasury, insurance funds or credit institutions and are not imputed to the income thresholds for any social or social benefit. These provisions apply retroactively from 1 January 2018.
Under the new provision and the explanatory memorandum, the education or training allowance paid to the unemployed is exempt from any tax and thus exempts the imposition of the stamp duty.
It is also stipulated that income exempt from tax is not subject to withholding tax. In addition, with POL1100 / 2018, Circular No. 130/2017 of the PWC (A Plenary Ordinary) which was accepted by the Governor of PPA, it was clarified that the special solidarity levy of Article 43A of the CPC (Ν.4172 / 2013), which was added by Article 112, paragraph 9 of Law 4387/2016, is not an income tax. As stated in the reasoning of this opinion, the levy is a tax but does not have the purpose of the income in question, that is to say that it is not 39, is not income tax, but only the legislature's income, as the most reliable elements of the badessment of the ability to pay the requested fee, was the criterion and, therefore, the basis of levy collection, so that taxpayers are subject to the levy according to the category Given the above and given that the education allowance or training paid to the unemployed is exempt from all taxes, it is deductible that it is not subject to withholding tax and is also exempt from the special solidarity levy. 19659005]
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