Consistent with our commitment to provide updated information on current tax issues, we set down below a brief overview of the main revisions introduced by the new Greek Code of Tax Procedures.
In this edition (Download PDF)
- Digital notification of administrative acts and documents (Article 5)
- Cases of suspension of the Tax Identification Number (TIN) (Article 10)
- Provision of information by the taxpayer (Article 14)
- Submission of late/amended tax returns (Articles 22 – 23)
- Transfer pricing documentation file (Article 25)
- Duration of tax audits (Article 28)
- Interim tax assessment (Article 36 par. 5)
- Automatic tax assessment (Article 36 par. 4)
- Statute of limitation (Article 37)
- Acceptance of tax audit acts (Article 75)
- Other tax provisions
- Termination of special settlement arrangements for unsettled tax liabilities
(Articles 88 – 91) - Abolition of transaction tax for OTC stock lending (Article 92)
- Exemption from income tax of interest arising from listed stock lending products
(Article 93)
- Termination of special settlement arrangements for unsettled tax liabilities
- Entry into force
- The relation of the new Code of Tax Procedures with previous Laws 4174/2013 and 4987/2022
