MIL-OSI Europe: Written question – Compatibility of Greece’s presumptive taxation with EU law – E-001783/2024

Question for written answer  E-001783/2024/rev.1
to the Commission
Rule 144
Afroditi Latinopoulou (PfE)

The Greek Government has a presumptive taxable income system for the self-employed whereby, if a self-employed person has an income below a certain threshold (between EUR 10 920 and EUR 15 000, depending on criteria), that individual is automatically taxed as though he or she earned that amount, irrespective of his or her actual income.

In light of the above:

• 1.Has the Commission assessed whether this approach is compatible with EU tax law and principles, particularly as regards the taxation of actual as opposed to notional income?
• 2.Does the Commission not believe that this system infringes the freedom of establishment or the freedom to provide services in the EU, raising potential issues of equal treatment, particularly when it comes to self-employed professionals operating across borders?
• 3.Is it involved in dialogue with the Greek authorities about this taxation system and its possible impact on the EU single market?

Submitted: 23.9.2024