The transposition of the ATAD into the Greek tax law

• Savvaidou, Katerina ^[1] ; Athanasaki, Vasiliki ^[1]
  1. [1] Aristotle University of Thessaloniki

     Aristotle University of Thessaloniki

     Dimos Thessaloniki, Grecia

     
• Localización: Studi Tributari Europei, ISSN-e 2036-3583, Nº. 9, 2019 (Ejemplar dedicado a: ATAD Directive: a comparative perspective)
• Idioma: inglés
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• Resumen

  • The study focuses on the transposition of the “ATAD” into the Greek tax law, following the enactment of L.4607/2019, applicable for income and expenses derived from tax years as starting on 1 January 2019 and onwards. The analysis will indicate how the ATAD anti-abuse provisions were incorporated in the Greek tax legislation and how the new rules are interpreted and applied.