Consistent with our commitment to provide updated information on current tax issues, we set out below some interesting tax provisions introduced by virtue of the recently published Law 4972/2022.
In this edition (Download PDF , 0.23 MB)
- Correction of profits of affiliated enterprises for domestic intra-group transactions following a tax audit
- Clarification of the scope of stamp duty on interest-bearing loans
- Penalties for non-transmission of retail receipts issued by Electronic Tax Mechanisms (FHM)
- Clarification of the methods for cash gifts and parental donations of cash through financial institutions for the application of the tax-free amount of
EUR 800 000 - Abolition of the Special Solidarity Contribution
- Exemption from entrepreneurial duty
- Amendment of provisions for the issuance of electronic invoices
