ΚΟΜΙΣΙΟΝ Αυτή ήταν η τελική πρόταση των δανειστών για την Ελλάδα

Τις τελευταίες προτάσεις για την Ελλάδα, όπως συμφωνήθηκαν από τους Θεσμούς (την Κομισιόν, την Ευρωπαϊκή Κεντρική Τράπεζα και το Διεθνές Νομισματικό Ταμείο), έδωσε στη δημοσιότητα η Κομισιόν.



Σύμφωνα με ανακοίνωση της Κομισιόν, οι προτάσεις δίδονται «για την ενημέρωση του ελληνικού λαού και σε πνεύμα διαφάνειας» και λαμβάνουν υπόψη τις προτάσεις των ελληνικών αρχών της 8ης, 14ης, 22ας και 25ης Ιουνίου 2015, αλλά και τις συνομιλίες σε πολιτικό και τεχνικό επίπεδο καθ' όλη τη διάρκεια της εβδομάδας.

Οπως σημειώνεται, οι διαβουλεύσεις σχετικά με το συγκεκριμένο κείμενο συνεχίζονταν το βράδυ της Παρασκευής ενόψει του Eurogroup της 27ης Ιουνίου 2015. Αυτό που είχαν καταλάβει όλα τα εμπλεκόμενα μέρη, υπογραμμίζεται, ήταν ότι η εν λόγω συνεδρίαση του Eurogroup θα κατέληγε λογικά σε μια ολοκληρωμένη συμφωνία για την Ελλάδα, η οποία δεν θα συμπεριλάμβανε μόνο το μέτρα που θα συμφωνούνταν από κοινού, αλλά θα αντιμετώπιζε επίσης τις μελλοντικές χρηματοδοτικές ανάγκες και το θέμα της βιωσιμότητας του ελληνικού χρέους...

Ωστόσο, όπως αναφέρεται, λόγω της μονομερούς απόφασης των ελληνικών Αρχών να εγκαταλείψουν τη διαδικασία το απόγευμα της 26ης Ιουνίου, τελικώς δεν μπόρεσε να οριστικοποιηθεί και να υποβληθεί στο Eurogroup ούτε αυτή η τελευταία εκδοχή του εγγράφου ούτε ένα προσχέδιο μιας ολοκληρωμένης συμφωνίας.

Αξίζει να σημειωθεί ότι σε ό,τι αφορά τη μεταρρύθμιση του ΦΠΑ, η τελική πρόταση των Θεσμών προέβλεπε στάνταρ ΦΠΑ στο 23%, ο οποίος θα αφορούσε μεταξύ άλλων εστιατόρια και catering, μειωμένο ΦΠΑ στο 13% για βασικά τρόφιμα, ενέργεια, ξενοδοχεία και ύδρευση (εξαιρουμένης της αποχέτευσης) και χαμηλό ΦΠΑ 6% για φάρμακα, βιβλία και θέατρα, αλλά και κατάργηση του μειωμένου ΦΠΑ στην περίπτωση των νησιών.



(26 June 20h00) List which
takes account of the
proposals of the Greek auth
orities received on 8, 14, 22 and 25 June
Table 1. Greece: Prior Actions
Policy
Actions to be taken in consultation with EC/ECB/IMF staff:
2.
VAT reform
Adopt legislation to reform the VAT system t
hat
will be effective as of July 1, 2015. The reform will target a net
revenue gain of 1
percent of GDP on an annual basis from parametric changes. The new VAT system will: (i) unify the
rates at a standard
23
percent rate
, which will include
restaurants and c
atering,
and a reduced
13
percent rate for
basic
food,
energy
, hotels
,
and
water
(excluding sewage)
,
and a super
-
reduced rate of 6 percent for
pharmaceutical
s
,
books, and theater
; (ii) streamline exemptions to broaden the base
and raise the tax on insuranc
e
; and (iii) eliminate
discounts, including on islands
.
The increase of the VAT rate
described above
may
be rev
iewed
at the end of 2016, provided that equivalent
additional revenues are collected through measures taken against tax evasion and to improve collectability of VAT.
Any
decision to rev
iew
and revise
shall take place in consultation with the institutions.
3.
Fiscal structural measures
Adopt legislation to:

close possibilities for income tax avoidance (e.g., tighten the definition of farmers), take measures to increase the
corporate income tax in 2015 and require 100 percent advance payments for corporate income as well as
individual business income tax by en
d
-
2016; eliminate the preferential tax treatment of farmers in the income tax
code; raise the solidarity surcharge;

abolish subsidies for excise on diesel oil for farmers
and
better
target eligibility to
halve
heating oil subsidies
expenditure
in the budget 2016
;
1.
2015 supplementary
budget and 2016
-
19 MTFS
Adopt effective as of July 1, 2015 a supplementary
2015 budget
and a
2016
–
19 medium
-
term fiscal strategy,
supported by a sizable and credible package of measures.
The new fiscal path is premised on a primary surplus target
of 1, 2, 3, and 3.5 percent of GD
P in 2015, 2016, 2017 and 2018
. The package includes VAT reforms (¶2), other tax
policy measures (¶3), pension reforms (¶4),
public administration reforms (¶5), reforms
addressing shortfalls in tax
collection enforcement (¶6), and other parametric measures
as specified below.
(26 June 20h00) L
ist which
takes account of
proposals of the Greek auth
orities received on 8, 14, 22 and 25 June

i
n view of any revision of the zonal property values, adjust the property tax rates if necessary to safeguard the
2015 and 2016 property tax revenues at €2.65 billion and adjust the alternative minimum personal income
taxation.

elimina
te the cross
-
border withholding tax introduced by the installments act (law XXXX/2015) and reverse the
recent amendments to the ITC in the public administration act (law XXXX/2015), including the special treatment of
agricultural income.

adopt outstanding
reforms on the codes on income tax, and tax procedures: introduce a new Criminal Law on Tax
Evasion and Fraud to amend the Special Penal Law 2523/1997 and any other relevant legislation, and replace
Article 55, ¶s 1 and 2, of the TPC, with a view, inter al
ia, to modernize and broaden the definition of tax fraud and
evasion to all taxes;
abolish all Code of Book and Records fines, including those levied under law 2523/1997
develop the tax framework for collective investment vehicles and their participants co
nsistently with the ITC and in
line with best practices in the EU
.

adopt legislation to upgrade the organic budget law to: (i) introduce a framework for independent agencies; (ii)
phase out ex
-
ante audits of the Hellenic Court of Auditors and account offic
ers (ypologos); (iii) give GDFSs
exclusive financial service capacity and GAO powers to oversee public sector finances; and (iv)
phase out fiscal
audit offices by January 2017.

increase the rate
of
the
tonnage tax and phase out special tax treatments of the shipping industry.
By September 2015, (i) simplify the personal income tax credit schedule; (ii) re
-
design and integrate into the ITC the
solidarity surcharge for income of 2016 to more effectively
achieve progressivity in the income tax system; (iii)
issue a
circular on fines to ensure the comprehensive and consistent application of the TPC;
(iv) and other remaining reforms
as specified in ¶9 of the IMF Country Report No. 14/151.
On health care, eff
ective as of July 1, 2015,
(i)
re
-
establish full INN prescription, without exceptions, (ii) reduce as a first
step the price of all off
-
patent drugs to 50 percent and all generics to 32.5 percent of the patent price, by repealing
the grandfathering clause
for medicines already in the market in 2012, and (iii)) review and limit the prices of
diagnostic tests to bring structural spending in line with claw back targets; and (iv) collect in the full the 2014 clawback
for private clinics, diagnostics and pharma
ceuticals, and extend their 2015 clawback ceilings to 2016.
Launch
the Social Welfare Review under the agreed terms of reference with the technical assistance of the World Bank
to target savings of ½ percent of GDP which can help finance a fiscally neutra
l gradual roll
-
out of the GMI in January
2016
.
Adopt legislation to
: