The Greek Public Revenue Authority has published Circular E. 2173 of 30 October 2020 concerning the liability of administrators for company tax debts under Article 50 of the Tax Procedure Code (Law 4174/2013), including executive presidents, directors, managing directors, general managers, etc. The circular confirms that administrators of a company may be held jointly and severally liable for the payment of company tax debts when certain conditions are met, including that the person was in an administrator position during the period concerned and the tax debts have not been paid due to the fault of the person. The circular provides...