The Greek Public Revenue Authority (AADE) has published Circular E. 2110 of 21 May 2021 concerning the treatment of depreciation and expenses for canceled events of companies affected by the COVID-19 pandemic. Regarding depreciation, the Circular notes that the depreciation of fixed assets begins from the following month after the assets are put into use and where the assets are not used for the business activity of a company or are taken out of operation, they may no longer be depreciated until they are put back into use. This applies, for example, where a production process using the assets operates...