An amending Law on the Procedure for Settlement of Overdue Taxes (Amending) (No. 2) Law of 2017 has been passed from House of Representatives recently. According to the amendment:
- If the total tax liability of a taxpayer does not exceed the amount of €500, then an amount of €100 will be written off.
- Also, if the total tax liability of the taxpayer does not exceed the amount of €100 then the whole amount owed will be written off, without the requirement for the applicant to make an application.