Law 4375 (Country: Greece)
On the organization and operation of the Asylum Service, the Appeals Authority, the Reception and Identification Service, the establishment of the General Secretariat for Reception, the transposition into Greek legislation of the provisions of Directive 2013/32/EC “on common procedures for granting and withdrawing the status of international protection (recast(” (L 180/29.6.2013), provisions on the employment of beneficiaries of international protection and other provisions
Other provisions concerning the management needs due to refugee and migration flows
1. The following subparagraph shall be added at the end of paragraph 3 of article 39 of law 4369/2016:
” Personnel who were appointed in the Ministry of Interior and Administrative Reconstruction and in services under the competence of the Alternate Ministerfor Interior and Administrative Reconstruction competent for the immigration policy, shall be excluded.”
2. Notwithstanding the provision of article 4 of the Chapter A, sub-paragraph D, “Expenditure for staff travellingwithinGreece or abroad” of law 4336/2015, decisions allowing the travel of personnel in services under the competence of the Alternate Ministerfor Interior and Administrative Reconstruction competent for the immigration policy which shall take place between March 1, 2016 and December 31, 2016, may be issued, requiring only the attestation, by the Director of the Asylum Service or the Director of Reception and Identification Service, that there exists a relevant appropriation in the budget of theservice concernedand in order to cater for exceptional and urgent service needs; these needs shall be fully and adequately motivated in the relevant decisions. The commitment of the relevant appropriation, in conformity with the provisions for Public Accounting, shall be certified by the competent Audit Office within fifteen (15) days from the date the travel decision was issued.
3. In order to cover for emergency and urgent needs arising due to the increased refugee and migration flows, the services of the Asylum Service, the Reception and Identification Service and the General Secretariat for Reception, shall be allowed to receive seconded staff from the State and the wider public sector for up to two (2) years, or to recruit staff with fixed-term private law contracts of up to eight (8) months, notwithstanding any other general or special provision of the legislation. These fixed-term contracts of the previous paragraph may be renewed, if there is still an urgent need, as referred to in the preceding indent; in any case, the totalduration of such employment may not exceed sixteen (16) months. In any case, it shall be prohibited to convertthese contracts to indefinite-time ones.
4. The relevant Department of the Services mentioned in the previous paragraph shall issue a noticeto be published on the website of the Ministry of Interior and Administrative Reconstruction on the said recruitment; the notice shall state, obligatorily the number of posts to be filled, their location, category, education level and specialization, the required qualifications and documentation, as well as the Service to which the candidates must submittheir applications. Candidates shall submit their applicationsand the required documentation within five (5) working days from the day the notice was posted on the website; they shall be hired upon the recommendation of the relevant Directorate of the Ministry of Interior and Administrative Reconstruction.
5. In order to cover for emergency and urgent needs,as set in paragraph 3 of this article, it shall be allowed to receive or to recruit, with fixed-term private law contracts, notwithstanding any other general or special provision of the legislation, persons who are citizens of European Union Member-States, as well as citizens working in international or European organizations. The tasks to be entrusted to staff of the previous indent, shall not include the exercise of public authority, such as issuing administrative acts. In any case, the staff of this paragraph shall be obliged to execute the instructions of the competent service.
6. The Minister of Interior and of Administrative Reconstruction and, where appropriate, other competent ministers, may by a decision, where necessary, regulate specific matters of implementation of the provisions of paragraphs 3-5 of this article.
7. The above provisions of paragraphs 3-6 shall apply until 31.12.2016.
1. The following indentshall be added at the end of case (b) of paragraph 2 of article 7 of the VAT Code (law 2859/2000, O.G. A’ 248):
“As gifts to be exemptshall also be considered the goods delivered to the State Services, the Local Government, public legal entities (as defined in Article 14 of law 4270/2014), the church legal entities and to private law legal entities or entities supervised of the above, to be allocated to cover the needs of refugees, irrespective of their value and fabrication standards”.
2. Par. 4 of article 7 of the VAT Code (law 2859/2000, O.G. A’ 248) shall be replaced as follows:
“4. Decisions of the Finance Minister shall regulate,as appropriate,the procedure and any necessary detail for the implementation of the provisions of this article”.
3. Article 9 of the VAT Code (law 2859/2000, O.G. A’ 248) shall be replaced as follows:
Actions considered as a provision of service
1. The following shall be considered as a provision of service within the meaning of Article 2, and shall be subject to tax:
a) The use of assets of one’sbusiness, to meet his/her own needs, the needs of staff or the business or for purposes other than thebusiness, provided that at the moment of the acquisition of these assets, a right to deduct was established,
b) The provision ofown services to coverthe needs of the subject who may deduct the tax or to cover the needs of his/her staff or for purposes other than those of his business,
c) The use ofown services for an activity of the subject who may deduct the tax, as well as use ofown services to cover the needs of his/her business, in the case of services provided by the provisions of paragraph 4 of Article 30, for which there is no right to deduct the tax in the event of receiving similar services from another subject to tax.
2. The provision of services by a taxable person for humanitarian reasonsshall not be treated as supply of services for payment.Decisions of the Finance Minister shall specify,as appropriate,the conditions and necessary details for the implementation of this provision”.
4. The following cases(l) and (m) shall be added at the end of article 27 of the VAT Code (law 2859/2000, O.G. A’ 248):
“l) the supply of goods and services to a taxable person, who intends to further allocate them free of charge to the entities described in the last indent of case (b) of paragraph 2 of article 7 of the said law, to cover refugee needs.
m) The supply of goods to vessels and other sea-faring vehicles of the Greek State and warships of member-states of the European Union and NATO, to meet the needs of refugees theysave”.
5. The provisions of this article shall apply as of 12/01/2015.
Transportation of refugees and migrants
1. Expenditure undertaken in order to transfer refugees and migrants, carried out within the Greek territory from 1 December 2015 and up to the publication of this by the Suburban Buses (KTEL) and the Suburban Buses Ltd (KTEL AE)in the various regions of the country or by travel agencies, for reasons of emergencynature, shall be considered to be lawful and shall be settled notwithstanding any contrary general or special provision of the law:
a. For the Ministry of Infrastructures, Transports and Networks for the period between December 1, 2015 and until March 9, 2016,
b. For the Ministry of Defense for the period between March 10, 2016 and up to the publication of this, in excess of the appropriations recorded in the budget; they shall be covered by funds from the State Budget.
2. For a six-month period from the entry into force of the present law, and notwithstanding any other general or special provision and regulatory instrument governing, on the one hand, the transport providers as per law 2963/2001 (O.G. A’ 268), and on the otherthe special tourist buses providers as per law 711/1977 (O.G. A’ 284), as in force, it shall be allowed to transport refugees and migrants by publicusebuses of the Suburban Buses (KTEL) and the Suburban Buses Ltd (KTEL AE)orby special tourist tics public use buses between ports, border posts, open temporary accommodation and reception structures for refugees and other points they are amassed within the Greek territory. Moreover, all provisions prescribed by the law governing the safe transport of passengers by bus shall apply.
The duration of this provision may be prolonged by a decision of the Minister for Infrastructures, Transports and Networks.