Pursuant to No. 8181/2020 judgement of the Court of First Instance of Thessaloniki, a statement of opposition that has been applied by our principal against a deemed implied rejection by the Head of the Directorate for the Settlement of Complaints (Independent Authority of Public Revenue), an administrative appeal lodged by the latter, against a final act of corrective determination of income tax

Pursuant to No. 8181/2020 judgement of the Court of First Instance of Thessaloniki, a statement of opposition that has been applied by our principal against a deemed implied rejection by the Head of the Directorate for the Settlement of Complaints (Independent Authority of Public Revenue), an administrative appeal lodged by the latter, against a final act of corrective determination of income tax, was accepted and, as a result, the aforementioned execution order was canceled since the following have been accepted: a) the amount paid for the demurrage, ie the waiting time, is an additional fare – an additional consideration, which can be determined by contract and not by a fine or penalty, b) in any case the provision of Article no. 23 case V of Law 4172/2013 refers to financial penalties and surcharges, which are imposed by the State or legal persons under public law and concern violations of the legislation (tax or insurance) and do not refer to compensations arising from contractual obligations between individuals, therefore an expense related to additional consideration due to demurrage (overdue) is rightly deducted from the gross income.