Katerina Perrou On Tax        Greece | Europe | World
  • Home - News and Comments
  • K. & K. Perrou Law Firm
    • Members >
      • Katerina Perrou
      • Kyriaki Perrou
    • Practice >
      • Tax Law / Public law
      • Business Law / Civil Law
    • Contact us
  • International Tax Law Library
    • Legislation >
      • Domestic Rules on Int'l Taxation
      • DTCs - On Income & Capital
      • DTCs - On Inheritance
    • Circulars
    • Case Law
  • Issues of European Tax Law
    • EU Tax
    • ECHR and Tax
  • Greek Tax law: Specific Topics
    • Constitutional Provisions
    • Case law
  • Publications
  • Conferences - Presentations
  • IFA Greece
    • Activities
  • Links

Greek Conseil d' Etat refers to its plenary session question on constitutional compatibility of the "extraordinary tax" imposed on individuals by law 3758/2009

28/5/2011

0 Comments

 
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).  
0 Comments



Leave a Reply.

    Author

    Dr. Katerina Perrou

    View my profile on LinkedIn

    Categories

    All
    Administrative Assistance
    Arbitration
    Ccctb
    Charity
    Dividends
    DTCs
    EETHDE (Extraordinary Special Fee On Built Surfaces With Electricity Connection)
    Exchange Of Information
    Gift Tax
    Inheritance Tax
    Interest
    Non-residents
    Notional Income (TEKMERIA)
    Parent Subsidiary Directive
    Real Property
    Royalties
    State Aid
    Tax Amnesty
    Tax Residence
    Third Countries
    Transfer Pricing
    VAT

    Archives

    April 2022
    June 2020
    January 2020
    September 2019
    November 2017
    January 2017
    April 2014
    August 2013
    October 2012
    September 2012
    August 2012
    July 2012
    June 2012
    May 2012
    March 2012
    February 2012
    January 2012
    December 2011
    November 2011
    October 2011
    September 2011
    August 2011
    July 2011
    June 2011
    May 2011
    April 2011

    RSS Feed

Powered by Create your own unique website with customizable templates.