Greece: Taxpayers must prove expenses in transactions with foreign companies not aimed at tax evasion (Supreme Administrative Court decision)
Court also confirmed taxpayers must provide evidence in Greek language.
The Supreme Administrative Court held (judgment 2003/2025) that expenses incurred in transactions with foreign companies are not deductible unless the taxpayer proves that such transactions are genuine and not aimed at tax evasion.
The court confirmed that evidence submitted in a foreign language without an official Greek translation is inadmissible before administrative courts and cannot support expense deductibility. The court also held that the obligation to provide a certified translation lies with the taxpayer and that the court is not required to order a translation or invite the taxpayer to remedy such procedural defects.
For more information, contact a KPMG tax professional in Greece:
Antonia Ariel Manika | amanika@cpalaw.gr