The Commission considers that these rules dissuade Greek taxpayers from maintaining their disclosed funds in other Member States or EEA countries. Therefore, the rules in question constitute a restriction on the free movement of capital of Article 63 of the TFEU and the freedom to provide services of Article 56 of the TFEU, and the corresponding Articles of the EEA Agreement.
By Article 21 para. 19 of Law 3943/2011 (published in the Official Journal of the Hellenic Government on 31 March 2011) the amnesty provisions were amended and as from the 31st of March 2011 taxpayers who voluntarily declare their funds are subject to the 8% tax, irrespective of whether they choose to transfer the funds in bank accounts in Greece or to maintain the funds in bank accounts abroad.
By that amendment it appears that the discriminatory taxation is eliminated.