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Document 92002E000656

WRITTEN QUESTION P-0656/02 by Alexandros Alavanos (GUE/NGL) to the Commission. Presumptive VAT in respect of small and medium-sized businesses in Greece.

OJ C 160E, 4.7.2002, p. 225–225 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)

European Parliament's website

92002E0656

WRITTEN QUESTION P-0656/02 by Alexandros Alavanos (GUE/NGL) to the Commission. Presumptive VAT in respect of small and medium-sized businesses in Greece.

Official Journal 160 E , 04/07/2002 P. 0225 - 0225


WRITTEN QUESTION P-0656/02

by Alexandros Alavanos (GUE/NGL) to the Commission

(1 March 2002)

Subject: Presumptive VAT in respect of small and medium-sized businesses in Greece

Article 6 of Law 2753/99 stipulates that every three years, beginning in 1999, small and medium-sized businesses must compare their gross revenue with total unaccounted earnings and, where the former is less than the latter, VAT is payable on the difference.

Representatives of small and medium-sized businesses in Greece consider that this provision is unjust because not only is VAT levied retroactively, it is also levied on presumptive sales.

In the Commission's view, is this a case of presumptive VAT and is such a procedure consistent with Community legislation?

Answer given by Mr Bolkestein on behalf of the Commission

(22 March 2002)

The Commission would refer the Honourable Member to the reply it gave to Oral Question H-0151/02 by Mr Folias during question time at Parliament's Mars 2002 part-session(1).

(1) Written answer of 12.3.2002.

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