Greek Council of State Seminal Decision Regarding the Limitation Period for Tax Matters (Case 1738/2017)

Abstract

The authors, in this note, discuss a decision of the Greek Council of State regarding the limitation period for tax matters. In particular, the case examined the practice of the Greek Parliament to extend, through statutory amendments, the duration of the limitation period for tax matters, enabling the Greek tax authorities to impose taxes in respect of fiscal years with limitation periods that would otherwise have lapsed.