THE PROCEDURE FOR LOOKING FOR OVERPAID AMOUNTS OF THE LANDLORD’S COMPENSATION!

THE MINISTER, THE DEPUTY MINISTER AND THE DEPUTY MINISTER OF FINANCE

Considering:

1. The provisions of para. 2 of article 13 of Law 4690/2020(A’ 104), as they apply after their amendment with the provisions of article 54 of Law 4758/2020 (A’ 242) and with the provisions of Article 27 of Law 4772/2021 (A’ 17).
2. The provisions of articles 39, 43A, 67, 68 and 72 of n. 4172/2013(A’ 167).
3. The provisions of n. 4270/2014(A’ 143).
4. The provisions of par. 8a, 8b and 10 of the second article of the Legislative Content Act from 20.3.2020 (P.N.P. ) (A’ 68), which was sanctioned with article 1 of Law 4683/2020(A’ 83).
5. The n.d. 356/1974(A’ 90), as valid after its amendment by n . 4738/2020 (A’ 207)”.
6. The p.d. 62/2020 “Appointment of Deputy Ministers and Deputy Ministers” (A’ 155).
7. The p.d. 83/2019 “Appointment of the Deputy Prime Minister, Ministers, Deputy Ministers and Deputy Ministers” (A’ 121).
8. The p.d. 81/2019“Establishment, merger, renaming and abolition of Ministries and determination of their responsibilities – Transfer of services and responsibilities between Ministries” (A’ 119).
9. The p.d. 54/2018“Definition of the content and start time of the implementation of the Accounting Framework of the General Government” (A’ 103).
10. The p.d. 142/2017“Organization of the Ministry of Finance” (A’ 181).
11. The p.d. 80/2016 “Assuming of obligations by the authorizing officers” (A’ 145).
12. Article 90 of the Code of Legislation for the Government and governmental bodies, (p.d. 63/2005, A’ 98) , which was kept in force with par. 22 of article 119 of Law 4622/2019 (A’ 133). ).
13. The decision under reference Y70/30.10.2020 of the Prime Minister and the Minister of Finance “Assignment of powers to the Deputy Minister of Finance, Theodoros Skylakakis” (B’ 4805).
14. The no. 339/18-7-2019 decision of the Prime Minister and the Minister of Finance “Assignment of powers to the Deputy Minister of Finance Apostolos Vesyropoulos” (B’ 3051).
15. No. 1/20.01.2016 act of the Council of Ministers “Selection and appointment of the Secretary General of the General Secretariat of Public Revenue of the Ministry of Finance” (Y.O.D.D. 18), in conjunction with the provisions of para. 10 of article 41 of Law 4389/2016, under no. 39/3/30.11.2017 decision of the Management Board of A.A.D.E. “Renewal of the term of office of the Governor of A.A.D.E. (Y.O.D.D. 689), and the decision under data 5294 EX 2020/17.1.2020 of the Minister of Finance “Renewal of the term of office of the Governor of the Independent Public Revenue Authority” (Y.O.D.D. 27) .
16. The provisions of Chapter A’ of n. 4389/2016(A’ 94) and in particular par. 1 of article 7, article 14 and article 41 thereof.
17. The following elements D.ORG. A 1125859 EX2020decision of the Governor of the Independent Public Revenue Authority “Organization of the Independent Public Revenue Authority” (B’ 4738).
18. The following data POL 1162/2018 decision of the Governor of A.A.D.E. “Submission of a Real Estate Lease Information Statement using an electronic method of communication via the Internet” (B’ 3579), as amended with the following information A.1139/2020 (B’ 2269),  A.1243/2020 (B’ 4914), A.1253/2020 (B’ 5180), A.1050/2021 (B’ 956) , A.1158 (B’ 2974) and A.1170/2021 (B’ 3548) decisions of the Governor of A.A.D.E. “>A.1003/2021joint decision of the Minister, the Deputy Minister and the Deputy Minister of Finance “Procedure and conditions for payment of an amount equal to half of the rent reduction received by landlords for rents in the month of November and thereafter, by check of the law in the context of dealing with the effects of the COVID-19 coronavirus.” (B’ 37). /a>joint decision of the Minister, the Deputy Minister and the Deputy Minister of Finance “Procedure and conditions for payment of the amount of the compensation of the landlords for the January – February 2021 rents, as required by law in the context of dealing with the effects of the COVID-19 coronavirus” (B’ 702). /a>joint decision of the Minister, the Deputy Minister and the Deputy Minister of Finance “Procedure and conditions for payment of the amount of the compensation of the beneficiaries of businesses operating discount stores (outlets), shopping centers or discount villages, which do not collect a basic consideration for the months of January and February 2021, as required by law in response to the effects of the COVID-19 coronavirus.” (B’ 1069). /a>joint decision of the Minister, the Deputy Minister and the Deputy Minister of Finance “Procedure and conditions for payment of an amount equal to half of the reduction of the consideration received by the beneficiaries for the lease/concession of the use of the right to operate a kiosk or canteen for the month of November and thereafter , as required by law in the context of dealing with the effects of the COVID-19 coronavirus.” (B’ 1072) rents for the month of March 2021, as required by law in the context of dealing with the effects of the COVID-19 coronavirus.” (B’ 1613) rents for the month of April 2021, as required by law in the context of dealing with the effects of the COVID-19 coronavirus.” (B’ 2225).
19. The joint decision of the Minister, the Deputy Minister and the Deputy Minister of Finance under GDOU 615/2021 “Special procedure and definition of the conditions for the advance payment of the amounts of the lessors’ compensation for the rents for the month of May 2021, as required by law in the context of dealing with the effects of the COVID-19 coronavirus.” (B’ 2830) rents for the month of June 2021, as required by law in the context of dealing with the effects of the COVID-19 coronavirus.” (B’ 3274).
20. The joint decision of the Minister, the Deputy Minister and the Deputy Minister of Finance under GDOU 872/2021 “Special procedure and definition of the conditions for the advance payment of the amounts of the lessors’ compensation for the rents for the month of July 2021, as required by law in the context of dealing with the effects of the COVID-19 coronavirus.” (B’ 3921) of the effects of the COVID-19 coronavirus, in accordance with paragraph 2 of article 3 of the GDOU items 400/2021, 500/2021, 615/2021, 809/2021 and 872/2021 of the decisions.
21. The data A.1209/2.9.2021 decision of the Governor of the Independent Public Revenue Authority “Procedure certification of revenue in favor of the State and third parties and procedure for reducing revenue by electronic means, through the services of interoperability, in accordance with para. 5 of article 2 of n.d. 356/1974 “Collection Code” (A’ 90)” (B’ 4053).
22. The provisions of p.d. 16/1989(A’ 6), especially articles 55 et seq. 144355 EX 2021/16.11.2021 recommendation of the General Directorate of Economic Services of the Ministry of Finance, according to which the provisions herein do not cause a burden on the state budget, we decide:

Article 1

Purpose

With this decision, the procedure for seeking unduly paid amounts of compensation of the landlords for the rents of March, April, May, June and July 2021, as required by law in framework for dealing with the effects of the COVID-19 coronavirus, in accordance with paragraph 2 of article 3 of the following documents GDOU 400/20.04.2021 (B’ 1613), GDOU 500/26-5-2021 (B’ 2225), GDOU 615 /30-6-2021 (B’ 2830), GDOU 809/23-7-2021 (B’ 3274) and GDOU 872/25-8-2021 (B’ 3921) decisions of the Minister, Deputy Minister and Deputy Minister of Finance. The search process for the specific amounts is carried out by the General Directorate of Financial Services (GDOU) of the Ministry of Finance, based on the data sent by the Independent Public Revenue Authority (A.A.D.E.).

Article 2

Procedure for searching for amounts unduly paid

1. After the expiry of the deadline set by par. 1 of article 3 of the GDOU items 400/2021, 500/2021, 615/2021, 809/2021 and 872/2021 of Decisions, the A.A.D.E. creates and sends to the GDOU of the Ministry of Finance: (a) detailed statement, by A.F.M., of the beneficiary lessors/sublessees who received the compensation, separately for each of the months of March, April, May, June and July and did not submit a “Covid Declaration”within the respective deadline and become liable to refund the amount paidor submitted a “Covid Declaration” from the liquidation of which the compensation amount is less than the advance payment paid and they become liable to refund the excess amount paid, as well as (b) summary statement, by A.F.M., of the above-mentioned persons liable to refund, with the total for the above period of time unduly paid amount that should be refunded.