Greece: Summaries of recent Supreme Administrative Court decisions

Taxpayer funded by EU subsidies entitled to input VAT deductions; property tax exemption unavailable because indirect ownership could not be verified

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March 3, 2025

The Supreme Administrative Court on November 27, 2024, held that a wine promotion company primarily funded by EU subsidies was entitled to input value added tax (VAT) deductions. The court emphasized that VAT applies to services supplied for consideration, regardless of whether such consideration comes from a third party like the EU.

The Supreme Administrative Court on September 2, 2024, held that a Dutch company with Lebanese shareholders that owned immovable property in Greece did not qualify for a property tax exemption because although the company disclosed its Lebanese shareholders, their ownership could not be verified.
 

For more information, contact a KPMG tax professional in Greece:

Ariel Manika | amankia@kpmg.gr

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