NEWSLETTER 25 November 2014
The administrative procedure before the Directorate of Dispute Resolution  
  25 November 2014  
  The Code of Tax Procedure is an attempt to consolidate administrative sanctions. It does not, however, cover penal sanctions, which continue to be regulated by Law 2523/1997. The procedure before the Directorate of Dispute Resolution, along with certain matters to do with the implementation of some new provisions by the tax authorities, created the need to clarify the procedures.
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Repayment of overpaid tax: Council of State No 2190/2014  
  25 November 2014  
  The Council of State has recently ruled (No 2190/2014) that the provisions of Article 38 paragraph 2 of Law 1473/1984, as replaced by Article 3 of Law 2120/1993, provide that, in relation to the refund of taxes and duties etc., which are judged to have been unduly paid, if interest is paid six months after the first of the month following notification to the tax authority of the court’s decision, this will be insufficient to compensate for the pecuniary loss incurred as a result of overpaid tax.
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Why is the Unified Real Estate Tax (‘ENFIA’) unconstitutional?  
  25 November 2014  
  A Unified Property Tax has been imposed on all private property in Greece belonging to natural and legal persons (with the exception of these mentioned on Article 3, which refers to public property) by means of L. 4224/2013 (FEK A’ 287/31-12-2013). The law applies from 2014, is known as ‘ENFIA’ and covers the overwhelming majority of property rights, including full ownership, usufruct and tenancies. The same tax is imposed on contractual parking rights, storage areas and swimming pools, which are in common ownership with assets and fixtures on the land. The tax is also imposed, based on Article 2 paragraph 2 of this Law, but on a case by case basis without specific justification in law, on rights of tenure or ‘quasi-possession’ and rights in relation to private property held by Local Authorities.[1]
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The “reinstatement of lockout”  
  25 November 2014  
The suggested revival of a right to lockout has provoked tension and ignited a debate about the increasing rights of employers. A question also arises as to whether this improves working conditions, or worsens them. The term “revival” is used in the sense that after 32 years of prohibition, lockout is being reconsidered in an official government proposal and might be permitted, thus once again becoming an employer’s right. The revival of lockout is being discussed in the context of a total revision of trade union legislation.
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New directive about the posting of workers: A way of preventing social dumping or a way of allowing for cheap labour?  
  25 November 2014  
  The new Posting of Workers Enforcement Directive 2014/54/EC of the European Parliament and of the Council relates to EC Directive 96/71, which set out the rules for the posting of workers. This was transposed into Greek domestic law by Presidential Decree, in the form of internal legal order number 219/2000. The Enforcement Directive aims to clarify the employment of posted workers, to identify sanctions for breaches of related law and to promote cooperation between Member States in relation to posted workers. Transposition of the Directive must be completed in 2016 and so matters are still in flux, but in this article we will consider the effect of these two Directives.
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  25 November 2014  
  Τhe most common forms of Alternative Dispute Resolution include negotiations, mediation, arbitration, conciliation and adjudication and all of these contribute to the development of creative solutions to disputes. Alternative Dispute Resolution tends to be preferable to going to court, not only because it is faster and costs less, but also because it tends to achieve a better deal, whilst maintaining good relations with the other side.
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May 7 - 8, 2015
Renaissance Chicago Downtown
  25  November 2014  

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