European Union: Ενδοομιλικές Συναλλαγές: Νέα ημερομηνία για την &#

Last Updated: 11 May 2017
Article by Anastasia Sagianni

Σημαντικές αλλαγές προέκυψαν στο τοπίο των ενδοομιλικών συναλλαγών στην Ελλάδα.

Συγκεκριμένα, ο φάκελος τεκμηρίωσης που αποτελείται κατά περίπτωση από το Βασικό Φάκελο Τεκμηρίωσης και τον Ελληνικό Φάκελο Τεκμηρίωσης, καταρτίζεται πλέον έως τη λήξη της προθεσμίας υποβολής της ετήσιας δήλωσης φορολογίας εισοδήματος και συνοδεύεται από τον Συνοπτικό Πίνακα Πληροφοριών ο οποίος υποβάλλεται ηλεκτρονικά στη φορολογική διοίκηση εντός της ίδιας προθεσμίας. Η αλλαγή αυτή επήλθε με το άρθρο 40 παρ.6 του Ν.4410/2016(ΦΕΚ Α 141/3.8.2016) και εφαρμόζεται για φακέλους τεκμηρίωσης οι οποίοι αφορούν συναλλαγές φορολογικών ετών που αρχίζουν από 1/1/2015 και μετά.

Σημαντική αλλαγή όσον αφορά τα πρόστιμα για μη επίδοση του Φακέλου Τεκμηρίωσης στη φορολογική διοίκηση εντός ενός μηνός από τη σχετική ειδοποίηση ή για μη υποβολή του συνοπτικού πίνακα ή υποβολή ανακριβούς πίνακα ή εκπροθέσμου πίνακα επήλθε με τον άρθρο 98 του Ν4446/2016(ΦΕΚ Α 240/22.12.2016). Σύμφωνα με τις νέες ευνοϊκές διατάξεις όπως αυτές καθορίζονται στη νέα παρ.49 του άρθρου 72 του Ν.4174/2013 σε περίπτωση που τα πρόστιμα της παρ. 56 του Ν. 4174/2013 είναι ευνοϊκότερα από εκείνα των διατάξεων των παρ. 5 &6 του άρθρου 4 του Ν.2523/1997 , εφαρμόζονται οι ευνοϊκότερες διατάξεις ανεξάρτητα από το χρόνο πραγματοποίησης των ενοομιλικών συναλλαγών.

Υπενθυμίζεται ότι οι υποχρεώσεις των νομικών προσώπων ή νομικών οντοτήτων κατά τη περίπτωση που πραγματοποιούν ενδοομιλικές συναλλαγές κατά την έννοια του άρθρου 50 του ΚΦΕ αλλά και για τη μεταφορά λειτουργιών του άρθρου 51 του ΚΦΕ καθορίζονται σύμφωνα με το άρθρο 21 του Ν.4174/2013. Σύμφωνα με αυτό το άρθρο τα συνδεδεμένα πρόσωπα υποχρεούνται να τηρούν Φάκελο τεκμηρίωσης με την επιφύλαξη των διατάξεων της παραγράφου 2 του ίδιου άρθρου το οποίο καθορίζει τις εξαιρέσεις από την ως άνω υποχρέωση.

Οι εξειδικευμένοι σύμβουλοι της Eurofast μπορούν να σας βοηθήσουν  στην κατάρτιση του Φακέλου Τεκμηρίωσης, στη διαδικασία διαπραγματεύσεων  με τις Φορολογικές Αρχές καθώς και στη χάραξη της στρατηγικής των ενδοομιλικών συναλλαγών της επιχείρησής σας.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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Anastasia Sagianni
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