Katerina Kalampaliki

Katerina Kalampaliki

Senior Associate

Katerina is a Senior Associate within the firm, which she joined in July 2016

Her practice focuses on public law and more specifically on tax and administrative law. Katerina advises major domestic and multinational private and public entities, institutions, as well as high-net-worth individuals in direct and indirect taxation matters and represents them both in extra judicial and judicial level.

Prior to joining the firm, Katerina worked in the Direct Tax Litigation Unit of the European Commission (DG TAXUD) in Brussels, where she got involved in the treatment of complaints relating to the conformity of national tax rules of many EU Member States with the EU law.

Recent highlights of her work include:

  • Advised a major multinational entity in connection with the imposition of stamp duties on cash pooling transactions.
  • Represented a major Company, established in Malta, providing betting and gambling services, inter alia to Greek Internet account holders, in respect of the imposition of corporate income tax in the part of the turnover generated by the Greek internet accounts.
  • Advised a major multinational entity in connection with the imposition of municipal fees relating to the construction of its network.
  • Represented the CEO of a Greek football team, who has been considered as jointly liable for the Company’s debts.
  • Represented the office of a foreign enterprise established in Greece by virtue of L. 27/1975 and engaged in the management, chartering and brokerage of vessels during its tax audit by the Greek tax authorities.
  • Represented a domestic telecommunications company in connection with the imposition of corporate income tax as a State aid recovery.
  • Represented a major pharmaceutical company in connection with the rebate and claw back fees imposed on it by the Greek Government and EOPYY.
  • Advised Hellenic Republic Asset Development Fund (HRADF) on the privatization procedure of the area of the former international airport.

Languages

Besides her native Greek, Katerina speaks English, French and German fluently.

Education

  • Athens University of Economics and Business – Postgraduate Diploma in Tax Law, 2017.
  • Panthéon -Assas Paris II University – Post Graduate Degree in Public Law (Master2 Droit public approfondi), 2014.
  • Ruprecht Karls University of Heidelberg, Germany (Erasmus Scholarship), 2010-2011.
  • National & Kapodistrian University of Athens School of Law – Law Degree (Ptychion), 2012.

Indicative Publications

  • Recent Amendments to the Greek Shipping Tax Regime in Compliance with EU State Aid Rules, (64) 1 European Taxation, IBFD, 2024, p. 3.
  • (With Prof. T. Fortsakis) Fiscal incentives and state aid compatibility in respect of harmful tax competition, CIEEL, International Edition, 2022, p. 105.
  • (With P. Pantazopoulos) A Critical Approach on the Greek Implementation of the DAC6 (50) 6/7 Intertax, 2022, p. 543.
  • (With P. Pantazopoulos) The Impact of the Transposition of the ATAD on the Greek Tax System, (48) 2 Intertax, 2020, p. 233.
  • Comment on the Decision No. 498.2020 of the Council of State – 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 of the Company, 5 Business and Company Law, 2020 p. 618.
  • The obligation to appoint a tax representative under the EU regulatory framework, 1619 Tax Legislation Bulletin (Deltio Forologikis Nomothesias), 2018, p. 70.
  • A new Anti-Tax Avoidance Directive- The EU takes a step closer to tackling BEPS, 2 Theory and Praxis of Administrative Law (Greek Law Bulletin), 2017, p. 195.

Conferences and Seminars

  • Presentation of the 5-hour Seminar organized by Themistocles and Dimitris Tsatsos Foundation – Centre for European Constitutional Law on the subject “Practical Approach to Critical Provisions of the Code of Tax Procedure, (2023).
  • Speaker at the two-day conference organized by e-themis on the subject “The new tax measures for short-term leases in the domestic legal order“, (2024).
  • Speaker at the 9th Annual Conference organized by the Hellenic Association of Public Law on the subject “The culpability as a prerequisite for the personal and joint liability of legal entities’ managers for tax infringements”(2022).
  • Speaker at the 7th Annual Conference organized by the Hellenic Association of Public Law on the subject “Critical issues with regard to the determination of the tax residence of physical and legal persons”(2020).

Bar Admissions

Member of the Athens Bar Association since 2014. Qualified to practice before the Supreme Court.

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