Έλεγχος για την παραχώρηση κυπριακής υπηκοότητας στο πλαίσιο του Κυπριακού Επενδυτικού Προγράμματος (Audit of the granting of Cypriot citizenship under the Cyprus Investment Programme), Special Report dated 24 Sept 2020

Audit Office Special Report ΥΠΕΣ/01/2020 (24 Sep 2020, 46 pp., Greek): history and timeline of Council of Ministers decisions 2007-2020 with thresholds (p. 13 chart); obstruction of the audit (5 of 20 sampled files received); statistics on the 1,597 applications filed after 21 May 2018 (917 approved incl. 169 without date, 635 pending of which 91 with risk notes, 35 rejected, 10 withdrawn; 748 dated approvals, 23 with ministerial speed-up instructions, processing times 169/101/283 vs 327/215/716 days for the other 725); 141 naturalisations 2008-2012; findings on the 5 files (5 adult family members + 8 minor children naturalised, family criteria, criminal record, residence, origin of funds, high-risk applicants, payments before delivery, investment and tax findings, EUR 14m transactions, EUR 10m foregone investment); VAT 5% dispute with the Tax Commissioner; fees EUR 2,000/5,000 (already terms); conclusions. Not recorded as rows: the four high-risk cases of section 4.8 (described case by case, no count printed); the sample size of 5 files (in notes); single-case transaction details (prices, remittances, valuations such as EUR 877,800 vs 2,070,000), single-case tax findings, and the 57.4%/39.8% shares (no matching indicator). Events (2015 EU Pilot reply, Oct-Nov 2019 review decisions, 7 Sep 2020 inquiry) already recorded from other sources.