For the first time, Greece introduces a formal binding tax ruling mechanism, aligning its framework with the preventive compliance practices applied by other countries. Under the new Article 9A of the Tax Procedure Code, individuals and legal entities are now entitled to request, in advance—namely, before specific factual circumstances take place— a binding interpretative position from the Tax Administration on tax and customs matters that arise (Binding Tax Ruling “BTR”).The new provision enters into force on 1 October 2026. Further procedural details are expected to be specified by decision of the Governor of the Independent Authority for Public Revenue (IAPR). The framework for BTRs is summarised in the following points:Read the Greek version hereScope and exclusionsThe interpretation o...

At yesterday’s Tax Controversy Breakfast, held at our offices, Alex Karopoulos, head of Tax Controversy & Litigation, Diana Tsourapa, partner, and Eva Sakellaridou, associate, discussed the latest developments in tax audits and case law, as well as their practical implications for businesses.The discussion focused on current areas of focus in tax audits, recent decisions from the Dispute Resolution Committee and administrative courts, and practical considerations for businesses in managing tax risks....

The EU Pay Transparency Directive (2023/970) introduces a new regulatory framework aimed at strengthening pay equity, transparency and accountability in the workplace. With its transposition into Greek law required by 7 June 2026, employers will need to prepare for a range of obligations impacting the entire employee lifecycle. Legislative developments are already underway, as a draft implementing bill is currently being prepared and consultations with social partners are in progress, indicating that compliance requirements will soon take concrete form.Against this backdrop, the Directive significantly enhances transparency in recruitment, while reinforcing the principle of equal pay for work of equal value. At the same time, it introduces new compliance, reporting and governance requireme...

Violeta Panagiotopoulou, partner, and Maria Lampadaki, senior associate, of our Antitrust & Competition practice, participated as speakers in the educational seminar “EU Competition Law: Policy, Theory and Practice”, organised over the course of two weeks by the Jean Monnet European Centre of Excellence of the National and Kapodistrian University of Athens.Violeta Panagiotopoulou presented on “Restrictive Vertical Agreements in Practice”, while Maria Lampadaki delivered a presentation on “Abuse of Dominant Position under Article 102 TFEU”, contributing practical insights on two core areas of EU competition law.The seminar brought together academics and practitioners to discuss key developments and emerging challenges in competition law.Read more here. ...