The retroactive implementation of the articles of 15 para 3 of Law 3888/2010 and 48 para 3 of Law 2238/94 in case of an audit over the asset increase by Theodoros P. Fortsakis, Professor of Law School of National Kapodistrian University of Athens, former Dean of National Kapodistrian University of Athens and Petros G. Pantazopoulos, …
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 …
Tax Conference, Geneva Switzerland Petros Pantazopoulos was one of the speakers at the Tax Conference held by the Academy and Finance, which took place in Geneva, Switzerland, on the 13th of May 2015. Petros’ speech was about the anti-tax evasion policy of the Greek Government and the measures and sanctions against tax evasion provided by …
6th annual Conference of the Legal Association ethemis Petros Pantazopoulos was one of the speakers at the 6th annual Conference of the Legal Association ethemis (www.ethemis.gr), which took place in Pilos, Messinia on the 1st and the 2nd of May 2015. Petros (together with colleague S. Bakalis) delivered a speech on the recent and past …
A brief guide to “administrative objection” against tax charges By Dr. Petros Pantazopoulos, Attorney at Law A practical and concise briefing on what you should pay attention to when filing an “administrative objection”. For more information, please e-mail : ppantazopoulos@fdmalaw.com
Administrative penalties for tax law violations under the Tax Procedure Code By Dr. Petros Pantazopoulos, Attorney at Law This input presents the penalty framework as regards the infringement of the tax legislation provisions of the Code of Tax Procedure. A general comparison between Law 2523/1997 and Law 4174/2013 is preceded and the presentation of the …
Compatibility of the restrictions of legal professional privilege imposed by money laundering legislation with ECHR By Petros Pantazopoulos, Attorney at Law, PHD. The association between ECtHR and CJEU as regards the protection of fundamental rights – EctHR’s decision in Michaud v France. In the aforementioned case (Michaud v France), the ECtHR, a few years after …
Punishing smuggling by the administrative courts By Dr. Petros Pantazopoulos, Attorney at Law In view of the recent decision of the Council of State No. 2067/2011, this study is, firstly, investigating the nature and dogmatic classification of tax and customs sanctions under the Greek Legislation, in the light of the relevant case law of the …
