The Independent Public Revenues Authority (AADE) issued a directive to all the tax officers across Greece that the priority of their audit targets will change. The new directive calls on tax officials to focus on cases with a track record of higher delinquency and collectible possibility, based on objective risk analysis criteria. However, the new directive effectively passes on the responsibility of which entity will finally be prioritized for audit to the tax officers themselves, as the objective risk analysis criteria, which are not made public, are privy only to the central tax offices, meaning the auditors would essentially have the power to arbitrarily select which cases should be scrutinised and which not. Therefore, the information of who and based on what data auditors were assigned to check a specific case will remain unknown.
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