Στις
18 Δεκεμβρίου του περασμένου έτους
κατέθεσα στην ΔΟΥ Πύργου αίτηση μέσω
της οποίας ζητούσα πληροφορηθώ τους
λόγους για τους οποίους δεν μπορώ να
πληρώσω ανά μήνα ή εξάμηνο, δλδη με
δόσεις, τα τέλη κυκλοφορίας.
Η
απάντηση της ΔΟΥ ( την έλαβα με μεγάλη
καθυστέρηση χθες 17/1) αναφέρει ότι
σύμφωνα με τις διατάξεις του ισχύοντα
για το ζήτημα νόμου[Ν. 2367/1953] το αίτημα
μου δεν μπορεί να ικανοποιηθεί.
Στην
περίπτωση, το απαντητικό έγγραφο της
Δ.Ο.Υ. Πύργου δεν έχει
την αναγκαία
νομική βάση για
έκδοση
απορριπτικής απάντησης επειδή
οι
διατάξεις του N. 2367/1953 αναφέρουν ότι τα
τέλη κυκλοφορίας οχημάτων καταβάλλονται
ανά εξάμηνο. Σε περίπτωση προκαταβολής
των τελών κυκλοφορίας ο υπόχρεος
δικαιούται έκπτωση 10%. Επίσης, ο νόμος
ορίζει ότι ο υπουργός οικονομικών
δύναται να ορίζει την καταβολή των
εξαμηνιαίων τελών με δόσεις (Ν. 2367/1953,
Άρθρο, 21 παρ. 1,2 και 3.)
Οι
παραπάνω διατάξεις, όπως ισχύουν από
το 1953! έως σήμερα, δεν έχουν αναθεωρηθεί
με τους νεότερους, σε σχέση με τα τέλη
κυκλοφορίας νόμους(2873/2000
(ΦΕΚ 285 Α'), 2948/2001 (ΦΕΚ 242 Α'), 3697/2008 (ΦΕΚ 194
Α')
συνεπώς ισχύει όπως ορίζουν οι διατάξεις
του νόμου 2367/1953, όπως άλλωστε επιβεβαιώνει
και η ΔΟΥ πύργου στην απάντησή της με
αριθμό πρωτ. 26069.
Όπως
αποδεικνύεται
εκ των πραγμάτων,
το υπουργείο οικονομικών παρανομεί
όταν ζητά από τους πολίτες να πληρώνουν
τα τέλη κυκλοφορίας ετήσια και αδιαίρετα
χωρίς μάλιστα την έκπτωση του 10%.
Αξίζει
ακόμη να αναφερθεί ότι ο νόμος
2367/1953 άρθρο 22 περί ακινησίας ενισχύει
το επιχείρημα της μη ανταποδοτικότητας
των τελών κυκλοφορίας καθώς φαίνεται
ξεκάθαρα ότι σε περίπτωση ακινησίας
ο ιδιοκτήτης δεν χάνει την κυριότητα
του οχήματός του και δεν πληρώνει τέλη
για τον χρόνο ακινησίας. Αν τα τέλη
κυκλοφορίας ήταν φόρος, όπως υποστηρίζει
το υπουργείο οικονομικών, θα πληρώνονταν
και ο χρόνος ακινησίας. Με άλλα λόγια
και βάση το σκεπτικό του νόμου το τέλος
κυκλοφορίας πληρώνεται από τον ιδιόκτητη
επειδή κινεί το όχημα του σε δημόσιους
χώρους ( δρόμους, γέφυρες. κ.α.)
Διαβάστε
παρακάτω την απάντηση της ΔΟΥ πύργου
και την σχετική νομοθεσία.
31 σχόλια:
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