Chris_Robb
Well-known member
The latest intelligence on this from the CA is here:
Below is a Google Translation of the amended DRAFT Law which modifies the tax downwards. Its a bit difficult to follow but the gist is clear.
This is just the Law. The real detail will be in the implementation of the law which hopefully we will get some input to. I will follow this post with some worked examples of the law and high light areas we are not sure about. I have also included a word version attached.
The fines are also spelt out! - Happy reading
Article 66 - End Ferry Recreation and Imeroploion
The thirteenth article of Law 4211/2013 "Ratification Act of Legislative Content" settings to address extremely urgent and unforeseen needs "Greek Defence Systems SA." (Official Gazette A 256) is replaced as follows:
1. A specific charge was called "Finally Ships Recreation and Imeroploion" (TE.P.A.I.), which is borne by: a) pleasure craft and private business and b) professional tourist imeroploia.
The TE.P.A.I. charged for all within Greek territorial waters above pleasure craft and professional tourist imeroploia, regardless of their flag.
From TE.P.A.I. excluding decommissioned or seized vessels.
2. a. TE.P.A.I. calculated per year, the current month from the date of payment and shall be as follows
aa. For the total length of seven (7) to (8) meters to sixteen (€16) per month.
BB. For the total length of more than eight (8) measures for up to ten (10) meters in twenty-five (25 euros) per month.
c. For the total length of more than ten (10) meters and up to twelve (12) meters in thirty three (€33) per month.
d. For the total length of more than (12) meters per month eight (8) per meter, calculated from the first measure. The charge is reduced by twenty percent (20%) for recreational vessels and professional tourist imeroploia provided the exclusive business use.
b. A joint decision of Marine Ministers and Island Policy and Finance, it is possible to provide further reduction to 20% for the vessels of the case d of this paragraph if they enter and remain in the ports of countries - the European Union during the current calendar year. By the same CMD defines the special criteria, the method of receipt, for providing the discount and any other necessary details for the implementation of this paragraph.
c. In case of single prepayment TE.P.A.I. for a period of 12 months (one year) a discount of ten per cent (10%) in the amount due. Prepay place in December last year to the next or in January. The percentage of the discount provided can be adjusted by the Common Ministerial Decision of paragraph 6 of this.
d. For the calculation of TE.P.A.I. take account of the overall length of the vessel, which is listed on the nationality document or certificate of airworthiness or measurement certificate or the Permit to Operate.
3. a. The payment of TE.P.A.I. carried out with payment code issued electronically per month for each current month vessels intend to stay in the Greek Territory or off for the current year and up to twelve (12) months. Alternatively, if the patch Payment online is not possible, payment of TE.P.A.I. may be effected in any DOY or Port Authority or the Customs Authority in the case of recreational vessels flying the flag of non-EU country, in which case the customs authority issues and traffic bulletin (transitlog).
b. The payment receipt TE.P.A.I. kept with the shipping documents of the vessel and presented to the Port, Customs, Tax Authorities, when requested.
c. If port, Tax or Customs Authority found that has not been paid TE.P.A.I., detained the vessel is prohibited until the payment.
d. For the non-payment of TE.P.A.I. in addition to the payment of the fee prescribed by the Authority that the notes and fine as follows:
aa. For the total length of more than seven (7) meters up to eight (8) meters, one hundred and ninety (190) euro.
BB. For the total length of more than eight (8) meters and up to ten (10) meters, three hundred (300) euro.
c. For the total length of more than ten (10) meters and up to twelve (12) meters, four hundred (400) euro.
d. For the total length of more than twelve (12) meters, one thousand one hundred (1100) Euros.
e. For the charge notices and the fine is not paid that do not apply the provisions of article 63 of l. 4174/2013.
4. a. Any departure of the vessel from the Greek Territory for any reason, at any time before the expiry of TE.P.A.I. does not create an obligation to return any amount from the State.
b. In case of re-board the Greek Territory, while the TE.P.A.I. force, there is no requirement to pay again for the period until the expiry of its validity.
5.Ypochreos in payment of TE.P.A.I. are: a) the owner or operator of the recreational vessel or professional tourist imeroploiou or his legal representative, b) the owner or the owner or user of private recreational vessel. These are jointly and severally liable for each payment of TE.P.A.I.
6. By decision of the Ministers of Finance and Mercantile Marine and Island Policy sets out how the process and the performance time of TE.P.A.I., the procedure and the payment control authorities, the type and content of the certificate Acts of debt by not paying TE.P.A.I. and the fine of paragraph 3, the institutions that issue them, the institutions and the detention procedure and this waiver and any relevant detail to the provisions of this Article
7. For the purposes of this Article, the terms used have the following meaning:
a. Pleasure Boat: every vessels with a length of more than seven (7) meters sailboat or motor which can from general construction to be used for performing leisure travel.
b. Professional recreational vessel means the capacity pleasure boat up to forty-nine (49) passengers, whose holding is concluded total charter contract.
c. Private pleasure boat: the recreational vessel that is not professional in accordance with the provisions of the present case b paragraph.
d. Professional Tour Imeroploio: the small boat or recreational vessel or passenger tour boat, which falls under the provisions of Article 12 of l. 4256/2014 (A 92) as in force and that, regardless of their flag, conducts travelogue trip duration within the Greek territory, up to twenty four hours for the sole purpose of marine leisure and tour passengers via predetermined program by receiving passengers from abroad independently whether to disembark finally or not in Greece or picking up passengers from Greece provided that will finally disembark either in Greece or abroad or performing daily water travelogue trip to Greece having received their passengers from abroad and in order to complete their journey (final disembarkation of passengers) abroad.
8. TE.P.A.I. must stay in the Greek territory after the adoption of the Common Ministerial Decision referred to in para. 6 of this. "
Below is a Google Translation of the amended DRAFT Law which modifies the tax downwards. Its a bit difficult to follow but the gist is clear.
This is just the Law. The real detail will be in the implementation of the law which hopefully we will get some input to. I will follow this post with some worked examples of the law and high light areas we are not sure about. I have also included a word version attached.
The fines are also spelt out! - Happy reading
Article 66 - End Ferry Recreation and Imeroploion
The thirteenth article of Law 4211/2013 "Ratification Act of Legislative Content" settings to address extremely urgent and unforeseen needs "Greek Defence Systems SA." (Official Gazette A 256) is replaced as follows:
1. A specific charge was called "Finally Ships Recreation and Imeroploion" (TE.P.A.I.), which is borne by: a) pleasure craft and private business and b) professional tourist imeroploia.
The TE.P.A.I. charged for all within Greek territorial waters above pleasure craft and professional tourist imeroploia, regardless of their flag.
From TE.P.A.I. excluding decommissioned or seized vessels.
2. a. TE.P.A.I. calculated per year, the current month from the date of payment and shall be as follows
aa. For the total length of seven (7) to (8) meters to sixteen (€16) per month.
BB. For the total length of more than eight (8) measures for up to ten (10) meters in twenty-five (25 euros) per month.
c. For the total length of more than ten (10) meters and up to twelve (12) meters in thirty three (€33) per month.
d. For the total length of more than (12) meters per month eight (8) per meter, calculated from the first measure. The charge is reduced by twenty percent (20%) for recreational vessels and professional tourist imeroploia provided the exclusive business use.
b. A joint decision of Marine Ministers and Island Policy and Finance, it is possible to provide further reduction to 20% for the vessels of the case d of this paragraph if they enter and remain in the ports of countries - the European Union during the current calendar year. By the same CMD defines the special criteria, the method of receipt, for providing the discount and any other necessary details for the implementation of this paragraph.
c. In case of single prepayment TE.P.A.I. for a period of 12 months (one year) a discount of ten per cent (10%) in the amount due. Prepay place in December last year to the next or in January. The percentage of the discount provided can be adjusted by the Common Ministerial Decision of paragraph 6 of this.
d. For the calculation of TE.P.A.I. take account of the overall length of the vessel, which is listed on the nationality document or certificate of airworthiness or measurement certificate or the Permit to Operate.
3. a. The payment of TE.P.A.I. carried out with payment code issued electronically per month for each current month vessels intend to stay in the Greek Territory or off for the current year and up to twelve (12) months. Alternatively, if the patch Payment online is not possible, payment of TE.P.A.I. may be effected in any DOY or Port Authority or the Customs Authority in the case of recreational vessels flying the flag of non-EU country, in which case the customs authority issues and traffic bulletin (transitlog).
b. The payment receipt TE.P.A.I. kept with the shipping documents of the vessel and presented to the Port, Customs, Tax Authorities, when requested.
c. If port, Tax or Customs Authority found that has not been paid TE.P.A.I., detained the vessel is prohibited until the payment.
d. For the non-payment of TE.P.A.I. in addition to the payment of the fee prescribed by the Authority that the notes and fine as follows:
aa. For the total length of more than seven (7) meters up to eight (8) meters, one hundred and ninety (190) euro.
BB. For the total length of more than eight (8) meters and up to ten (10) meters, three hundred (300) euro.
c. For the total length of more than ten (10) meters and up to twelve (12) meters, four hundred (400) euro.
d. For the total length of more than twelve (12) meters, one thousand one hundred (1100) Euros.
e. For the charge notices and the fine is not paid that do not apply the provisions of article 63 of l. 4174/2013.
4. a. Any departure of the vessel from the Greek Territory for any reason, at any time before the expiry of TE.P.A.I. does not create an obligation to return any amount from the State.
b. In case of re-board the Greek Territory, while the TE.P.A.I. force, there is no requirement to pay again for the period until the expiry of its validity.
5.Ypochreos in payment of TE.P.A.I. are: a) the owner or operator of the recreational vessel or professional tourist imeroploiou or his legal representative, b) the owner or the owner or user of private recreational vessel. These are jointly and severally liable for each payment of TE.P.A.I.
6. By decision of the Ministers of Finance and Mercantile Marine and Island Policy sets out how the process and the performance time of TE.P.A.I., the procedure and the payment control authorities, the type and content of the certificate Acts of debt by not paying TE.P.A.I. and the fine of paragraph 3, the institutions that issue them, the institutions and the detention procedure and this waiver and any relevant detail to the provisions of this Article
7. For the purposes of this Article, the terms used have the following meaning:
a. Pleasure Boat: every vessels with a length of more than seven (7) meters sailboat or motor which can from general construction to be used for performing leisure travel.
b. Professional recreational vessel means the capacity pleasure boat up to forty-nine (49) passengers, whose holding is concluded total charter contract.
c. Private pleasure boat: the recreational vessel that is not professional in accordance with the provisions of the present case b paragraph.
d. Professional Tour Imeroploio: the small boat or recreational vessel or passenger tour boat, which falls under the provisions of Article 12 of l. 4256/2014 (A 92) as in force and that, regardless of their flag, conducts travelogue trip duration within the Greek territory, up to twenty four hours for the sole purpose of marine leisure and tour passengers via predetermined program by receiving passengers from abroad independently whether to disembark finally or not in Greece or picking up passengers from Greece provided that will finally disembark either in Greece or abroad or performing daily water travelogue trip to Greece having received their passengers from abroad and in order to complete their journey (final disembarkation of passengers) abroad.
8. TE.P.A.I. must stay in the Greek territory after the adoption of the Common Ministerial Decision referred to in para. 6 of this. "
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