Φορολογικός Σύμβουλος

Φορολογικός Σύμβουλος

General Information

Συγκεκριμένη αδειοδότηση για το επάγγελμα του ‘Φορολογικού Συμβούλου’ δεν υφίσταται για το λόγο ότι στην Κυπριακή Δημοκρατία δεν ρυθμίζεται νομοθετικά. Για το λόγο αυτό δεν παρέχεται πληροφόρηση επί του θέματος μέσω του ΕΚΕ Κύπρου, ούτε για σκοπούς ‘Εγκατάστασης Επιχείρησης’ ούτε για την ‘Περιστασιακή και Προσωρινή Διασυνοριακή Παροχή Υπηρεσιών’.

Administrative Action Against a Competent Authority’s Decision

Any person may file an Administrative Action at the Administrative court against a decision, act or omission of any competent authority or body.
Pursuant to Article 146 of the Constitution, an Administrative Action may be lodged within 75 days from the date of the decision or act or omission or from the day when such decision or act or omission was notified to the applicant.
The Administrative Court acts as a cassation Court and not as a substantive Court. In other words, the Administrative Court may:
I. Dismiss the Administrative Action
II. Annul wholly or partially the contested decision or act
III. Compel the relevant authority or body to take a certain action
After a decision is annulled, the authority and/or public body must reverse things back to the state prior to when the concerned decision and/or act was executed and reexamine.

Appeal Information

An Appeal may be filed against the Administrative Court’s first-instance decision within a period of 42 days from the date such decision was given.
At the Supreme Court (Court of Appeal Section) hearing, the contested issue of the appeal remains the legality of the decision or act already adjudicated for. However, such revision of the legality of the decision or act is solely examined on the matters and the extent that the two parties have limited the reasons in the relevant notice of appeal.
The decision adopted by the Supreme Court is considered final in relation to the matter that has been judged.