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Real Estate Law - e-Themis conference

Fri, 15 Apr 2022 21:00:00 GMT

This two-day conference that was organised by e-Themis discussed a large variety of topics around real estate taxation. The conference included a session on tax issues.
The session was moderated by Prof. Yiannis Drosos.
The first presentation was delivered by Mrs. Maria Menounou, Head of the Real Estate Taxation Directorate of the Independent Authority for Public Revenue, who presented the tax treatment of real property under inheritance and gift tax legislation.
The second presentation was delivered by Mrs Evgenia Pristouri, Head of Unit at the Dispute Resolution Directive of the Independent Authority for Public Revenue who examined the issue of challenges to the administrative value of real property.
Mrs Kontogeorgou, Notary Public, presented the topic of taxation of the transfer of real property.
My presentation focused on the issues that arise from the application of the Special Tax on Real property that applies to legal entities that own real property in Greece. this tax, which amount annually to 15% of the value of the property, applies to legal entities that do not disclose their ultimate beneficial owners to the Greek tax authorities. Although the tax serves a legitimate purpose, i.e. combating tax evasion and tax abuse, still care must be taken that proportionality is respected and that it does not go beyond what is necessary to achieve its purpose.
The last presentation by Mr. Christos Krigas, accountant, raised the issues of taxation of income from real property.
You can see the full program of the conference here.

New Book! Tax Law handbook (in Greek)

Wed, 13 Apr 2022 21:00:00 GMT

This new 7th edition of the established handbook on Tax Law has recently been published.
The work, of which I am a proud part, covers both a theoretical analysis on the nature and functions of taxes but also a detailed analysis of all major taxes in Greece, as well as EU and international tax law, all supported by extensive references to case law.

The 2019 IBFD Yearbook on Taxpayers’ Rights Now Released

Wed, 10 Jun 2020 09:15:13 GMT

Due to the ongoing situation regarding COVID-19, IBFD released online the 2019 edition of the Observatory on the Protection of Taxpayers’ Rights (OPTR) Yearbook on Taxpayers’ Rights. Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker (OPTR Directors) and Prof. Dr Carlos E. Weffe (OPTR Managing Editor) present the Yearbook through videos below, explaining some of the main events and the trends arising in the protection of taxpayers' rights last year.

The 2019 Yearbook contains information on developments concerning the effective protection of taxpayers’ fundamental rights around the world, as a step towards establishing a block of technically reliable data that can be used to support a constructive dialogue between taxpayers and tax authorities. This publication, the third of its kind released by the OPTR, compiles up-to-date information on the effective protection of taxpayers’ rights in 44 countries worldwide up to 31 December 2019.
Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker (OPTR Directors) and Prof. Dr Carlos E. Weffe (OPTR Managing Editor) present the Yearbook through videos, explaining some of the main events and the trends arising in the protection of taxpayers' rights last year.
You can watch the videos by visiting www.ibfd.org/IBFD-Tax-Portal/News/2019-IBFD-Yearbook-Taxpayers-Rights-Now-Released?utm_source=facebook&utm_medium=social-media&utm_campaign=facebook-week-24&utm_content=News/2019-IBFD-Yearbook-Taxpayers-Rights-Now-Released&fbclid=IwAR2bTfxvHGX3twILHGAb3Z7ifLbWxVuN2IXHSBX6pjZfQUG_EKhiyos9Ikk

New Article! Greece - Tax Loss Utilization through Company Reorganizations

Wed, 22 Jan 2020 22:00:00 GMT

In this article, published in IBFD's EUROPEAN TAXATION journal, I briefly outline the rules of the Greek Income Tax Code on company restructurings and transfers of losses, including the impact of the applicable anti-abuse rules, in light of recent guidance issued by the Greek tax authorities.
For more information you can visit www.ibfd.org/IBFD-Products/Journal-Articles/European-Taxation/collections/et/html/et_2020_02_gr_1.html

New Book! Research Handbook on European Union Taxation Law - Edited by Ch. HJI Panayi, W. Haslehner and E. Traversa

Mon, 20 Jan 2020 08:00:00 GMT

I am extremely honoured to participate in this book and to have worked together with the team of excellent editors: Christiana, Werner and Edoardo!
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
My contributions deal with
Chapter 24: Fundamental rights in EU tax law (at pp. 511 et seq) and
Chapter 25: Dispute resolution and taxpayer participation (at pp. 541 et seq.)

Publication Date: 2020 ISBN: 978 1 78811 083 9 Extent: 672 pp.
For more information you can visit:
www.e-elgar.com/shop/gbp/research-handbook-on-european-union-taxation-law-9781788110839.html

Tax Certainty and Tax Justice

Tue, 24 Sep 2019 21:00:00 GMT

On 25 September 2019 this very interesting workshop took place. Organised by the Jean Monnet Chair in EU Tax Policy and Administration of the Aristotle University of Thessaloniki and hosted by NOMIKI VIVLIOTHIKI, the event put an emphasis on the topics of legal certainty and in particular tax certainty and tax justice.
Prof. Katerina Savvaidou, holder of the Jean Monnet Chair made a short introduction.
Mr. George Pitsilis, Governor of the Greek Independent Authority for Public Revenue gave an introductory speech.
Prof. Andreas Tsourouflis, University of Athens, presented the topic of the changes in the case law and changes in the position of the tax authorities and the protection of taxpayers.
My presentation focused on the application of anti-tax abuse rules and tax certainty.
Prof. Katerina Savvaidou presented the topic on the adoption of a European Taxpayers Code.
The last part of the event included a round table discussion between Mrs Nina Olson, Executive Director, Center for Taxpayer Rights, former United States Taxpayer Advocate, former head of the Office of the Taxpayer Advocate, and Mr. Timos Papadopoulos, Head of the Dispute Resolution Directive of the Independent Authority for Public Revenue of Greece.
A very lively discussion followed between the participants.

Tax Certainty and tax Justice Workshop
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New Article! The Ombudsman and the Process of Resolution of International Tax Disputes – Protecting the “Invisible Party” to the MAP

Tue, 14 Nov 2017 22:00:00 GMT

This peer-reviewed article, published in IBFD's WORLD TAX JOURNAL, explores the possible involvement of tax specialist ombudsmen in the mutual agreement procedure (MAP). With the current level of development of the MAP still facing criticism for a lack of efficiency and transparency, and the arbitration only being adopted by a handful of states, alternative solutions should be considered in order to enhance the MAP, while adequately protecting taxpayer rights.
For more information you can visit: www.ibfd.org/IBFD-Products/Journal-Articles/World-Tax-Journal/collections/wtj/html/wtj_2018_01_int_1.html

New Article! Greece - Foreign Corporate Income Tax Credit – A Case of Treaty Override Caused by Domestic Case Law

Wed, 11 Jan 2017 22:00:00 GMT

Published in IBFD's EUROPEAN TAXATION, this note discusses the implications of Circular 1060/19-3-2015, which is based on case law on the order that certain tax credits should be deducted. The effect of the Circular is that foreign tax credits are not always fully taken into consideration.
For more information you can visit: www.ibfd.org/IBFD-Products/Journal-Articles/European-Taxation/collections/et/html/et_2017_02_gr_1.html

My Book: Taxpayer participation in tax treaty dispute resolution

Thu, 24 Apr 2014 07:00:00 GMT

The book discusses an enhanced MAP and arbitration procedure proposing direct taxpayer participation in multiparty proceedings as the way forward in international tax dispute resolution.
The book is based on the thesis which was submitted to the Institute of Advanced Legal Studies (IALS) of the University of London, UK, for the completion of the award of the title of Doctor of Philosophy.
It is published as Volume 28 in the IBFD Doctoral Series.
For more information you can visit www.ibfd.org/IBFD-Products/Taxpayer-Participation-Tax-Treaty-Dispute-Resolution

New publication: Greek TP rules and new APA regime

Thu, 15 Aug 2013 14:12:13 GMT

My article on the Greek transfer pricing rules and the newly introduced APA regime is published in the July/August 2013 issue of the International Transfer Pricing Journal

http://www.ibfd.org/IBFD-Products/Journal-Articles/International-Transfer-Pricing-Journal/collections/itpj/html/itpj_2013_04_gr_1.html