By article 18 of law 3758/2009 an "extraordinary financial contribution" was imposed on individuals with income over 60.000,00 euros. This contribution was challenged by taxpayers who complained that it was essentially a special tax imposed contrary to the constitutional principles of legality and equality. The case was discussed before the Council of State (the Supreme Administrative Court of Greece) that decided to refer the case to its plenary session, raising questions of compatibility of the provisions of article 18 of law 3758/2009 with the Greek Constitution.
Decision of the Greek Council of State No. 693/2011 (in greek).  

Conference: "TAX TREATY CASE LAW AROUND THE GLOBE", Vienna, 19-21 May 2011. 
My presentation concerns a 2010 decision of the Greek Supreme Administrative Court dealing with the interpretation of the Business Profits article of the Greece-Germany DTC.
Invitation and programme of the Conference

Latest EU tax news - This month in H&I; you can see the May 2011 e-zine by clicking here. 

In the May 2011 issue you can also see my comment on the Judgment of the Court of Justice of 20 January 2011 on the case C-155/09 regarding the exemption from transfer tax on first purchase of immovable property in Greece.

Latest EU tax news - This month in H&I; you can see the April 2011 e-zine by clicking here. 

An amendment to the Greek Income Tax Code abolishes the application to non-residents of assumptions on the acquisition of income in Greece; the new regime applies as from 1-1-2011.