On 2 October 2026, a procedural circular clarified that the 30‑day deadline for filing an administrative appeal (προσφυγή) against a Dispute Resolution Directorate (ΔΕΔ) decision begins upon formal notification of the ΔΠΡΑΘ (Decision on the Initiation of the Appeal Period) by the competent tax office. The ruling resolves conflicting interpretations and emphasizes the taxpayer’s duty to monitor electronic notifications in the TAXISnet system.
Key Takeaways
- Notification Trigger: The appeal clock starts only when the ΔΠΡΑΘ is electronically served via TAXISnet, not when the DED decision is internally issued.
- Electronic Monitoring: Taxpayers and their representatives must enable SMS/email alerts for TAXISnet notifications to avoid missing deadlines.
- Remedial Actions: If notification is proven defective, the taxpayer may request restoration of the appeal period within 60 days of becoming aware of the decision.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement