The limitation period of the State’s right to impose taxes, fees, levies
by Prof. Theodoros P. Fortsakis, Professor of Law School of National Kapodistrian University of Athens, former Dean of National Kapodistrian University of Athens
It was published in the “Bulletin of Tax Legislation” issue 1559
“The matter of the limitation of the State’s right to impose taxes has become complicated because of the plethora of relevant laws that often overlap each other, are unclear in terms of wording and are not systematically integrated in the existing legislation.
