The Greek Public Revenue Authority (AADE) has published Decision A. 1160 of 4 November 2022 on the procedure for the refund of income tax of legal persons and legal entities. The decision provides that where the online submission of the income tax return results in a credit balance to be refunded because the amount of tax paid in advance or withheld is greater than the tax due, then the excess difference is to be refunded without the need for the taxpayer to submit a refund application. This is subject to the condition that the taxpayer does not have any other...