Resumen de Greece/European Union. Greek capital gains tax on the transfer of shares and EC law
The author first considers the history of the privileged regimes in Greece relating to the taxation of capital gains on the transfer of shares. He then outlines the current regime regarding the taxation of shares. Next, he examines the EC law aspects that may be relevant to this regime, with especial emphasis on the state aid rules. The author finally notes that the government is planning to amend the current regime regarding listed shares.
