Tax law in Cyprus

Ihre Anfrage war teilweise erfolgreich.

Dear European Ombudsman,

Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting documents which contain the following information:

I am a Greek Cypriot and recently come across the following diversity when it comes to tax.

"Holiday Fund" (managed by the Ministry of Labour)
The so called "Holiday Fund" (managed by the Ministry of Labour), is basically collecting from Employers the equivalent amount corresponding to the employee's holidays. This amount is meant to be reimbursed to the employee, provided the latter (employee) claims the amount within two (2) years of it being deposited by the employer. It is otherwise withheld by the Ministry on behalf of the Government (after the two years have lapsed) and the employee may never retrieve the due amount.

"Tax Dept" (managed by the Ministry of Finances)
On the other hand, the "Tax Dept" (managed by the Ministry of Finances), considers this amount taxable; it levies the equivalent tax to the employee irrespectively whether the amount was indeed given to the employee or not.

Furthermore, the two departments work in different paces which leads to complications and tax payers being Taxed for Money they never received!

The Tax dept takes about 4-6 years to process tax declarations; It can claim tax up to 7 years back and charge interest on amounts overdue. The tax dept will make sure they find and notify tax payers of their claims.
On the other hand the Holiday dept allows only 2 years for claimants to come forward and only then money may be reimbursed; they do not make any effort to notify beneficiaries and end up withholding money if the claim is not received in time.

QUESTION
1- The different approaches of the two Depts of the same Administration when it comes to TAKING and GIVING money effectively disadvantage citizens. Is this harmonised with EU Law?
2- Is it lawful to levy tax on money not earned?
3- How can I help to bring uniformity in my Country's legislation?
4- Is it lawful (under any premise) that due money is withheld?

Thank you in advance for your kind assistance,

Yours faithfully,

Pepy Orphanidou

Dear European Ombudsman,

Good day

I am a Greek Cypriot and recently come across the following diversity when it comes to tax.

"Holiday Fund" (managed by the Ministry of Labour)
The so called "Holiday Fund" (managed by the Ministry of Labour), is basically collecting from Employers the equivalent amount corresponding to the employee's holidays. This amount is meant to be reimbursed to the employee, provided the latter (employee) claims the amount within two (2) years of it being deposited by the employer. It is otherwise withheld by the Ministry on behalf of the Government (after the two years have lapsed) and the employee may never retrieve the due amount.

"Tax Dept" (managed by the Ministry of Finances)
On the other hand, the "Tax Dept" (managed by the Ministry of Finances), considers this amount taxable; it levies the equivalent tax to the employee irrespectively whether the amount was indeed given to the employee or not.

Furthermore, the two departments work in different paces which leads to complications and tax payers being Taxed for Money they never received!

The Tax dept takes about 4-6 years to process tax declarations; It can claim tax up to 7 years back and charge interest on amounts overdue. The tax dept will make sure they find and notify tax payers of their claims.
On the other hand the Holiday dept allows only 2 years for claimants to come forward and only then money may be reimbursed; they do not make any effort to notify beneficiaries and end up withholding money if the claim is not received in time.

QUESTION
1- The different approaches of the two Depts of the same Administration when it comes to TAKING and GIVING money effectively disadvantage citizens. Is this harmonised with EU Law?
2- Is it lawful to levy tax on money not earned?
3- How can I help to bring uniformity in my Country's legislation?
4- Is it lawful (under any premise) that due money is withheld?

Thank you in advance for your kind assistance,

Yours faithfully,

Pepy Orphanidou

BONNOR Peter, Europäische Bürgerbeauftragte

1 Attachment

 

Dear Mr Orphanidou,

 

Let me first apologise for this late response to your request for
information.

 

Your request has been registered as a request for information only. We do
not hold documents with information corresponding to the content of your
request. The European Ombudsman's field of work is the investigation of
possible maladministration by EU institutions, such as the European
Commission, EU agencies and so forth.

 

Please consider contacting the EU's central information service,
EuropeDirect: [1]http://europa.eu/europedirect/index_en.htm

 

Kind regards,

 

Peter Bonnor

 

[2]Logo European Ombudsman
Peter Bonnor
Head of Registry
T. +33 (0)3 88 17 25 41
[3][email address]
1 avenue du Président Robert Schuman
CS 30403
F - 67001 Strasbourg Cedex
T. + 33 (0)3 88 17 23 13
F. + 33 (0)3 88 17 90 62
[4]www.ombudsman.europa.eu
 
 

 

 

 

 

 

 

 

 

 

 

 

 

Dear European Ombudsman,

 

Under the right of access to documents in the EU treaties, as developed in
Regulation 1049/2001, I am requesting documents which contain the
following information:

 

I am a Greek Cypriot and recently come across the following diversity when
it comes to tax.

 

"Holiday Fund" (managed by the Ministry of Labour)

The so called "Holiday Fund" (managed by the Ministry of Labour), is
basically collecting from Employers the equivalent amount corresponding to
the employee's holidays. This amount is meant to be reimbursed to the
employee, provided the latter (employee) claims the amount within two (2)
years of it being deposited by the employer. It is otherwise withheld by
the Ministry on behalf of the Government (after the two years have lapsed)
and the employee may never retrieve the due amount.

 

"Tax Dept" (managed by the Ministry of Finances)

On the other hand, the "Tax Dept" (managed by the Ministry of Finances),
considers this amount taxable; it levies the equivalent tax to the
employee irrespectively whether the amount was indeed given to the
employee or not.

 

Furthermore, the two departments work in different paces which leads to
complications and tax payers being Taxed for Money they never received!

 

The Tax dept takes about 4-6 years to process tax declarations; It can
claim tax up to 7 years back and charge interest on amounts overdue. The
tax dept will make sure they find and notify tax payers of their claims.

On the other hand the Holiday dept allows only 2 years for claimants to
come forward and only then money may be reimbursed; they do not make any
effort to notify beneficiaries and end up withholding money if the claim
is not received in time.

 

QUESTION

1- The different approaches of the two Depts of the same Administration
when it comes to TAKING and GIVING money effectively disadvantage
citizens. Is this harmonised with EU Law?

2- Is it lawful to levy tax on money not earned?

3- How can I help to bring uniformity in my Country's legislation?

4- Is it lawful (under any premise) that due money is withheld?

 

Thank you in advance for your kind assistance,

 

Yours faithfully,

 

Pepy Orphanidou

 

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Euro-Ombudsman, Europäische Bürgerbeauftragte

1 Attachment

Dear Ms Orphanidou,
 
Many thanks for your e-mail. I am replying to you on behalf of the
European Ombudsman.
 
At the outset, I would like to clarify that the Ombudsman investigates
complaints concerning maladministration in the activities of the Union's
institutions, bodies, offices or agencies.
 
The Ombudsman is not entitled to investigate possible infringements of EU
law by authorities of the Member States. Moreover, the Ombudsman's role
does include giving general information to citizens on matters relating to
EU law.
 
That said, whenever possible, we try to give advice to citizens who turn
to us.
 
In this regard, in order to obtain more information about any relevant
applicable EU legislation on the matter of "holiday tax" in Cyprus, you
could consider contacting Europe Direct, a dedicated service of the
European Commission.
 
For more information as well as their contact details in Cyprus, please
visit the following websites:
[1]http://europa.eu/europedirect/index_en.htm,
[2]http://europa.eu/europedirect/meet_us/cy....
 
If on the basis of the available information you consider that the
relevant applicable tax legislation in Cyprus violates EU law, you
consider submitting a complaint to the European Commission. For more
information on infringement complaints, including the relevant complaint
forms, please visit the following website:
[3]http://ec.europa.eu/atwork/applying-eu-l....
 
In case the Commission does not deal with your information request or
infringement complaint in a satisfactory manner, you could consider
lodging a complaint with the European Ombudsman.
 
I hope you will find this information helpful.
 
Best wishes,
 
Antonis Antoniadis
 
 

European Ombudsman
Dr Antonios Antoniadis
Legal Officer
T. +33 (0)3 88 17 37 68
[4][email address]
1 avenue du Président Robert Schuman
CS 30403
F - 67001 Strasbourg Cedex
T. + 33 (0)3 88 17 23 13
F. + 33 (0)3 88 17 90 62
[5]www.ombudsman.europa.eu

 
 
 
 
 
 

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