The Greek Income Tax Code (law No. 2238/1994) did not contain a definition of tax residence, until a recent amendment to Article 2 of the Income Tax Code by law No. 3943/2011 (published in the Official Journal of the Hellenic Government 66 A'/31-3-2011).

The European Commission has formally requested Greece to change its tax legislation which discriminates against funds held abroad by Greek residents (European Commission, 16 February 2011, no. IP/11/161).

This month in H&I - latest EU Tax news; you can see the e-zine here