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Heavier fines for farmers who were not included in the income-expenditure books, how subsidies count

According to article 41 of law 2859/2000: «1. Farmers who during the previous tax year made deliveries of agricultural products and agricultural services to any person worth less than fifteen thousand (15,000) euros and received subsidies of less than five thousand (5,000) euros, are subject to special status of this article, without prejudice to paragraph 5. Such farmers shall not be subject to value added tax on the supply of their goods and services and shall be entitled to a refund of the tax of this law which was levied on the purchases of goods or services received for the exercise of their agricultural holdings. See paragraphs 2 and 3.