News
IORP II: The new European pension fund directive | Print |
Thursday, 09 March 2017 15:20

With regard to the forthcoming adoption of IORP II Directive (occupational pensions schemes), KREMALIS Law Firm, has made a highlighting of the most important challenges, obligations but also  capabilities offered by this new Directive,  in relation to the future of the pension system in Greece.

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Η παραγραφή της αξίωσης του Δημοσίου προς βεβαίωση και επιβολή φόρου κατά το Ν. 4174/2013 | Print |
Wednesday, 08 March 2017 07:26

Ο ισχύων Κώδικας Φορολογικής Διαδικασίας (Ν. 4174/2013) εφαρμόζεται για τα φορολογικά έτη από το 2014 και εντεύθεν. Σύμφωνα με το άρθρο 36 παράγραφος 1 του Κώδικα, ο χρόνος που η Φορολογική Διοίκηση δύναται να εκδόσει πράξη διοικητικού, εκτιμώμενου ή διορθωτικού προσδιορισμού είναι 5 έτη από τη λήξη του έτους εντός του οποίου λήγει η προθεσμία υποβολής δήλωσης. Παράλληλα, προβλέπεται ότι σε περίπτωση που για κάποια φορολογία απαιτείται η υποβολή περισσότερων δηλώσεων ο ως άνω χρόνος παραγραφής διαμορφώνεται στα 5 έτη από τη λήξη του έτους εντός του οποίου λήγει η προθεσμία υποβολής της τελευταίας δήλωσης.

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The apprenticeship contract and its special characteristics | Print |
Tuesday, 21 February 2017 09:01

The term apprenticeship contract means the contract, according to which the one of the contracting parties undertakes the responsibility to transfer to the other party the empirical knowledge necessary, for the practice by the latter party of a certain profession or a certain vocation.

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Employees and invoices | Print |
Wednesday, 25 January 2017 10:28

According to the content of the circular issued by the Ministry of Labor (F.80000 / oik.2460 /106) and the relevant circular of EFKA (DIEISFMM / 26/87160), when the income derives from a systematic -and not opportunistic – exercise of an occupational activity and only when the provision of services refers to one or two persons (natural or legal), only then exclusivity to the person/s who accept these services can be proved. As a consequence, the insured employees, related to one or two employers, are now required to declare each month to their invoices this working relationship, which indicates dependent employment.

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“KREMALIS – Law Firm”, as National Expert Consultant for FreSsCo project | Print |
Tuesday, 20 December 2016 14:45

FreSsco (Free movement of workers and Social security coordination) is a network of independent experts in the fields of free movement of workers and the coordination of social security systems of the member-states of the EU.

The network is funded by the European Commission and is coordinated by Ghent University.

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