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 …
