INFORMATION TECHNOLOGY
Internal Revenue Service: agreement for judicial officers' access to information for telematic search of property to be attached pursuant to Article 492-bis of the Code of Civil Procedure has been operational since August 22.
Last June 24, the Convention was signed by the Minister of Justice and the Director of the Internal Revenue Agency, which allows Bailiffs to access the databases of the Financial Administration and make it easier to search electronically for assets to be attached pursuant to Article 492-bis of the Code of Civil Procedure following a creditor's request or to be subjected to bankruptcy proceedings at the request of the receiver. Last May 17, 2023, the Data Protection Authority had rendered a favorable opinion on the outline of the Agreement, verifying the Privacy Guarantor that it regulates access to the information contained in the databases of the Internal Revenue Service in accordance with the principles established by the General Data Protection Regulation and the Personal Data Protection Code.
The agreement is valid for 5 years and as of August 22, 2023, and is "operational with legal force," finally making the telematic search for assets to be attached referred to in Article 492-bis of the Code of Civil Procedure a reality after nearly a decade.
Specifically, judicial officers (UNEPs) can now use the service, as part of their office duties, to acquire all the information needed to locate assets to be enforced, including in bankruptcy proceedings.
What information can opra UNEPs access? The information covers, for example, income tax returns (income from land, buildings, leases as well as from employment, pension, business or self-employment); information on the tax withholding agent for which the person is a percipient with the relevant single certification income in the last year; current account information; on securities and bond deposits on savings deposit; fiduciary relationships referred to in Law 1966/39; information on collective asset management; asset management; certificates of deposit and interest-bearing bonds; safe deposit boxes; closed deposits; derivative contracts; registry deeds on real estate and deeds to which the taxpayer is a party in the last ten years: Purchases and sales, leases (financial and non-financial), establishment of guarantees, contributions and assignments to partners; however, preliminaries, declarations of inheritance and court documents are excluded.
There is still, until Sept. 15, 2023, a transitional regime for which bailiffs not yet registered with the Data Interchange System (SDI) will be able to access information indirectly, through the Internal Revenue Service under Art. 155 disp. Att. C.p.c. For registered UNEPs, on the other hand, access is immediate and direct (response after a few hours or at most in five days to requests made in the various databases).
New data requests from creditors or their advocates will no longer be accepted as of August 21, 2023 by the Internal Revenue Service if garnishments fall under the jurisdiction of UNEPs already registered with the SID, with the exception of cases in which direct UNEP access does not work due to technical problems that cannot be resolved quickly.
The agreement is valid for 5 years and as of August 22, 2023, and is "operational with legal force," finally making the telematic search for assets to be attached referred to in Article 492-bis of the Code of Civil Procedure a reality after nearly a decade.
Specifically, judicial officers (UNEPs) can now use the service, as part of their office duties, to acquire all the information needed to locate assets to be enforced, including in bankruptcy proceedings.
What information can opra UNEPs access? The information covers, for example, income tax returns (income from land, buildings, leases as well as from employment, pension, business or self-employment); information on the tax withholding agent for which the person is a percipient with the relevant single certification income in the last year; current account information; on securities and bond deposits on savings deposit; fiduciary relationships referred to in Law 1966/39; information on collective asset management; asset management; certificates of deposit and interest-bearing bonds; safe deposit boxes; closed deposits; derivative contracts; registry deeds on real estate and deeds to which the taxpayer is a party in the last ten years: Purchases and sales, leases (financial and non-financial), establishment of guarantees, contributions and assignments to partners; however, preliminaries, declarations of inheritance and court documents are excluded.
There is still, until Sept. 15, 2023, a transitional regime for which bailiffs not yet registered with the Data Interchange System (SDI) will be able to access information indirectly, through the Internal Revenue Service under Art. 155 disp. Att. C.p.c. For registered UNEPs, on the other hand, access is immediate and direct (response after a few hours or at most in five days to requests made in the various databases).
New data requests from creditors or their advocates will no longer be accepted as of August 21, 2023 by the Internal Revenue Service if garnishments fall under the jurisdiction of UNEPs already registered with the SID, with the exception of cases in which direct UNEP access does not work due to technical problems that cannot be resolved quickly.
