Tax Compliance Report with Unqualified Opinion – Closure of Tax Cases Council of State : Decision No. 320/2020

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