17 January 2018

Greece updates guidelines on time limitation for tax audits

Greece's Governor of the Independent Public Revenue Authority (AADE) provided guidelines regarding the implementation of certain Administrative Supreme Court (Symvoulio Epikratias) Decisions, as well as the Legal Opinion no. 268/2017 of the Legal Council of State, regarding guidelines on the time limitation for tax audits. Specifically, the circulars set forth provisions regarding the time limitation period of the State's right to impose taxes and fines.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2018-0112

Document ID: 2018-0112