The permanent establishment Dr Petros Pantazopoulos, Head of our Tax Practice in his latest contribution in the Law Journal “Enterprise”, Issue 4 April/2020 analyzes the concept of the permanent establishment along with the differences arising in its definition in direct and indirect taxation. See the article here: Enterprise_4.2020
Amendments enacted in Greek Interest Deduction Limitation Rules, CFC rules, and the GAAR following the transposition of the ATAD in Greece Head of our Tax Practice, Petros Pantazopoulos and associate, Katerina Kalampaliki, analyze the amendments enacted in the Greek Interest Deduction limitation Rules, Controlled Foreign Company (CFC) Rules, and the General Anti – Avoidance Rules (GAAR) following …
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 …
The Decision No. 498.2020 of the CoS clarified the issue of the locus standi of the Director of a Company being considered as jointly liable for the Company’s debts to personally file a judicial appeal against the rejection of his extra judicial appeal that he filled against the final corrective assessments issued in the name …
