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Greek Parliament Approves Law for DAC6 Reporting, ATAD Exit Tax and Hybrid Mismatch Rules, and Other EU Directives and Measures

04 August 2020

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Approved Changes

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Greece

On 29 July 2020, the Greek parliament approved the law to transpose measures of several EU directives, as well as certain other measures. This includes: Requirements for the reporting of cross-border arrangements as per Council Directive (EU) 2018/822 (DAC6); New provisions on exit tax and hybrid mismatches as per the EU Anti-Tax Avoidance Directive (ATAD1 and 2); Tax dispute resolution mechanisms as per Council Directive (EU) 2017/1852; New provisions allowing for the rollback of APAs, with amended returns for previous years allowed to be filed in line with the terms of a rolled back APA, without penalty; and VAT quick...