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Greece introduces new tax dispute resolution mechanisms

07 August 2020

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Tax Alerts, Legislation & Policy, Na...

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Greece, European Union

Executive summaryL. 4714/2020 (the Law) published in the Government Gazette on 31 July 2020 (GG A’148) introduces two new tax dispute resolution mechanisms. First, it establishes an Out-of-Court Tax Dispute Resolution Committee, with limited application and time scope. The Law also transposes European Union (EU) Directive 2017/1852 on tax dispute resolution mechanisms in the EU into Greek legislation.This Alert summarizes these two new tax dispute resolution mechanisms.Detailed discussionEstablishment of the Out-of-Court Tax Dispute Resolution CommitteeThe Law establishes an Out-of-Court Tax Dispute Resolution Committee (the Committee) at the General Secretariat for Tax Policy and Public Property aimed at the promoting quick tax dispute resolution, decongestion...