Tax Compliance Report with Unqualified Opinion - Closure of Tax Cases Council of State : Decision No. 320/2020
The Decision No. 320.2020 of the CoS clarified the issue of the closure of tax cases in case of legal entities that had received a tax compliance report with unqualified opinion by certified tax auditors after an 18 – month period, following its issuance.
Comment by the Head of our tax Practice, Dr Petros Pantazopoulos, published in Law Journal “THEORY & PRACTICE OF ADMINISTRATIVE LAW”, Issue 3-4/ March – April 2020.
The decision is available in the following link: Decision No. 320.2020