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2014

• 22/12/2014 - Special report
  - Taxation of non-residents: issues of determination and change of tax residence
  
  The report lists the basic principles governing the taxation of non-residents, particularly on the issue of tax residence, such as those resulting from the relevant legislative framework. Moreover, the specific issues faced by the Ombudsman are presented, from which the consequences of the improper management of these issues by the tax administration are made evident and recommendations are made to address them.
• 03/12/2014 - Special report
  - Matters of Municipal Water Supply and Sewerage Enterprises and Water Supply and Sewerage Services of municipalities
  
  The Ombudsman reflects in this special report the problems arising during the transaction of citizens-consumers with the Municipal Water Supply and Sewerage Enterprises (DEYA) and the Water Supply Services of the municipalities. The report also includes proposals aiming at the improvement of the competent regulatory framework and the standardization and simplification of procedures and practices applied aspiring to achieve further improvement of water supply and sewerage services provided for consumers.
• 10/11/2014 - Special report
  - Municipal taxation and other topics
  
  The Greek Ombudsman depicts in this Special Report a series of problems in the field of municipalities which mainly arise from the exercise of their economic activities but also, to a large extent, from the inadequate supervision by the relevant state agencies. It also makes recommendations destined to simplify and strengthen the regulatory framework, ensure sound and transparent financial management and improve the relations between municipalities and citizens.