Feed taken from http://greeklawdigest.gr/

  • Double Taxation Avoidance
    by info@potamitisvekris.com (PotamitisVekris Law Firm) on January 17, 2019 at 10:10 am

    Which are the taxation objects in Greece? The Constitution (art. 78 par. 1) determines the taxation objects in Greece and provides the imposition of tax on: (a) income, regarding the acquisition of financial means, (b) property, regarding the possession and transfer of financial means and (c) […]

  • Disputing Acts and Omissions of The Tax Authority
    by ppantazopoulos@fdmalaw.com (Dr. Petros Pantazopoulos) on January 16, 2019 at 10:19 am

    Quasi judicial recourse The concept of the quasi judicial recourse was formally adopted as of 1.8.2013, through the entry into force of L. 4152/2013. The system remains the same after the entry into force of the Code of Tax Procedure (L. 4174/2013), regulating, among others, the procedure in […]

  • Indirect Taxes In Greece
    by V.Michalopoulou@stplaw.com (Stavropoulos & Partners Law Office) on January 4, 2019 at 12:00 am

    1. VALUE ADDED TAX (VAT) When was VAT introduced in Greece for the first time? VAT was introduced in the Greek legislation by Law 1642/1986 “On the application of value added tax and other provisions”, which entered into force on 1st January 1987, in replacement of turnover tax and other […]

  • Money Laundering - Tax Evasion
    by dtsotsou@cpalaw.gr (C. Papacostopoulos & Associates Law Firm) on January 4, 2019 at 12:00 am

    What Law is governing money laundering? Law 4557/2018 regarding the prevention and suppression of legalization of proceeds from criminal activities and financing of terrorism incorporates the 4th European Directive on the Prevention of Money Laundering and Terrorist Financing (AMLD4) in the […]

  • Anticorruption Laws
    by contact@iag.gr (Anagnostopoulos Criminal Law & Litigation) on January 4, 2019 at 12:00 am

    What legislation is currently in force in relation to anticorruption? Greek Criminal Code (GCC), articles 159, 234-237, 237A, 237B, 239 Law 2656/1998, which ratified the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions Law […]

  • Taxation of Individuals in Greece
    by eil@saplegal.gr (A.S. Papadimitriou & Partners Law Firm) on December 20, 2018 at 9:41 am

    The criteria based on which individuals may be defined as Greek tax residents According to the Greek Income Tax Code, as in force (Law 4172/2013), an individual is considered Greek tax resident, provided that: the individual maintains a permanent or principal residence or usual place […]

  • Taxation of Trusts, Foundations & Related Parties
    by contact@phi-lambda.com (PHI Lambda Law Firm) on December 18, 2018 at 10:49 am

    A. General Tax Framework on the Taxation of Trusts, Foundations and related parties I. Are foreign trusts, private foundations etc recognised? Foreign trusts and private foundations are recognized in Greece via primary [Laws] as well as secondary [Circulars etc] pieces of legislation. […]

  • Tax Guide For Greece
    by mail@taxlaw.gr (Iason Skouzos + Partners Law Firm) on December 11, 2018 at 12:00 am

    The fundamental rules of taxation in Greek law The fundamental rules of taxation in Greek law are contained (a) in article 4 §§ 1 & 5 of the Greek Constitution which read as follows: 4§1 “Greeks are equal as against the Law”; 4 §5 “Greek citizens contribute without discrimination […]

  • Accounting & Auditing Law in Greece
    by solcrowe@solcrowe.gr (SOL Crowe) on December 10, 2018 at 9:02 am

    The legal and regulatory framework in the fields of accounting and auditing of statutory financial statements in Greece is mainly formed by three key laws, which also constitute the main pillars of the whole system. The first pillar focuses, on the application of principles for the adoption of […]

  • Tax Introduction
    by TheodoreFortsakis@mpla.gr (Theodore Fortsakis) on January 28, 2018 at 2:52 pm

     Tax law is a branch of public law and includes all the legal rules that regulate the content, agencies and terms for the lawful exercise of the State’s taxation powers. In its present form, tax law is a relatively recent branch of law in Greece. Despite efforts to codify it per taxation object, […]