My Publications

2012
"Tax treatment of acquisition of shares in a capital company established in another MS or in a third state: freedom of establishment or free movement of capital?" (in Greek), Deltion Forologikis Nomothesias (DFN) 2012, pp. 1236-1241.
"Greece - Corporate Loss Utilization through Aggressive Tax Planning", ITPJ, May/June 2012, pp. 205-211.
"The reimbursement of indirect taxes unduly paid" (in Greek), Deltion Forologikis Nomothesias (DFN) 2012, pp.403-406.

2011

"The distortion of competition through discriminatory tax treatment and its consequences. How a cheap entrance ticket to the Casino can be very expensive" (in Greek), Business and Company Law Review 2011, 1129-1136. 
"Greece: The Calculation of the Profits that are Attributable to a PE" in M. Lang et al (eds), Tax Treaty Case Law around the Globe - 2011, Linde Verlag, Vienna 2011, 177-183.
"Wholly artificial arrangements" and presumptions of tax avoidance, EC Tax Journal 2011, 11(2), 57-76.
"Wholly artificial arrangements" and presumpions of tax avoidance, Deltio Forologikis Nomothesias (DFN) 2011, pp. 1030 et seq. (in Greek)  
Court of Justice, C-155/09, Commission v. Greece. Prohibited discrimination. Exemption from transfer tax on first purchase of immovable property (comments by Perrou), H&I 2011/05.3

Comment on C-155/09.H&I 2011/05.3

2010

Greece: Commission v. Hellenic Republic (C-155/09), in: M. Lang et al (eds.), ECJ - Recent developments in Direct Taxation 2009 (Linde Verlag), 2010 (with Prof. Theodore Fortsakis)

2009

Time limits, legal protection and their extension, Chapter 26 in: P. Pistone (ed.), Legal Remedies in European Tax Law (IBFD), 2009
Commission opens new infringement procedure against Greece for failure to comply with Court judgment concerning capital duty. European Commission (comments by Perrou), H&I 2009/03.19
European Commission calls on Greece to apply a Court ruling on depreciation criteria used to determine the taxable value of used cars. European Commission (comments by Perrou), H&I 2009/03.20
Commission v Greece. Breach of free movement of establishment and capital because tax exemption is only provided for dividends distributed by Greek companies. ECJ (comments by Perrou), H&I 2009/06.6
Commission v Spain. Tax exemption restricted to winnings from lotteries and games of chance organised by certain national bodies and entities. ECJ (comments by Perrou), H&I 2009/12.8

2008

Greece: The Commission v. Greece case, in M. Lang et al (eds.), ECJ - recent developments in direct taxation 2008 (Linde Verlag, 2008 (with Prof. Theodore Fortsakis)
Contributor, "Chapter 6on the Procedural aspects of tax law" in the handbook: "Tax Law" by Prof. Theodore Fortsakis, 2nd Edition 2003; 3d Edition 2008, Sakkoulas, Athens-Komotini (in Greek). 
EU - Tax: National Report Greece, in M. Lang et al (eds.), EU Tax (Linde Verlag), 2008 (with Dr.
Georgios Matsos)
Commission requests Greece to amend its discriminatory tax provisions applicable to the acquisition of a first residential real estate in Greece. European Commission (comments by Perrou), H&I 2008/02.16

2007

The EU and third countries: direct taxation: National Report Greece, in: M. Lang & P. Pistone (eds.), The EU and third countries: direct taxation (Linde Verlag), 2007, (with Dr. Georgios Matsos)
Parliament Adopts Individual Income Tax Changes, Tax Notes Int'l, February 26, 2007, p. 739 
The fiscal liability of directors of legal entities for the fiscal debts of the legal entity - especially the case of measures for the protection of the State's interests, Deltio Forologikis Nomothesias (DFN) 2007, pp. 1702 et seq. (in Greek) 

2006

Double taxation conventions and social security conventions: National report Greece, in: M. Lang (ed.), Double taxation conventions and social security conventions (Linde Verlag), 2006
The attribution of profits to Permanent Establishments, Greek National Report, in: IFA, Cahiers de droit Fiscal International, Amsterdam Congress 2006, 2006 
The judicial application of anti-avoidance doctrine in Greece and its impact on international tax law, Intertax, February 2006
Article 39 of the Greek Income Tax Code-Transfer Pricing Rules-The concept of associated enterprises; comment on the decision of the Greek Supreme Administrative Court 1644/2005, published in BUSINESS 2006, pp. 96 et seq. (in Greek)
Double Taxation Conventions and Cost Sharing Agreements; comment on the decision of the Administrative Court of Athens 146/2004, published in BUSINESS 2006, pp. 215 et seq. (in Greek)

2005

Observations on the Opinion No. 326/2004 of the Legal Council of the State (on fiscal secrecy), Private Law Chronicles E/2005, pp. 77 et seq. (in Greek)  
Opinion 326/2004, Legal Council of State (in Greek)
Article 30 of the Greek Code of Fiscal Books and Records – Disregarding the content of the Books; comment on the decision of the Administrative Court of First Instance of Athens 1631/2004, published in BUSINESS 2005, pp. 915 et seq. (in Greek)
Partnerships: representation in case of dissolution; statute of limitation of tax liability; comment on the decision of the Administrative Court of First Instance of Athens 4111/2003, published in BUSINESS 2005, pp. 342 et seq. (in Greek)
The conditions for the temporary VAT tax determination; comment on the decision of the Administrative Court of Appeals of Thessaloniki 2120/2004, published in BUSINESS 2005, pp. 341 et seq. (in Greek)
Sanctions for ensuring the collection of taxes; comment on the decision of the Administrative Court of First Instance of Athens 15536/2004, published in BUSINESS 2005, pp. 141 et seq. (in Greek)    
Sanctions for ensuring the collection of taxes; comment on the decision of the Court of First Instance of Athens 786/2004, published in BUSINESS 2005, pp. 137 et seq. (in Greek)    

2004

Cross border investment in real estate and its financing - Tax Aspects; AΙJA Conference Naples 24-28 August 2004; National Report of Greece (finalized on 10 February 2004) 
Cross border loss relief for associated enterprises - a problem from the future seeks (positive or negative) harmonization, Business and Company Law 11/2004, pp. 1139 et seq. (in Greek)
Tax Legislation, member of the group of editors of the book "Tax Legislation", General Editors Th. Fortsakis - J. Photopoulos, Nomiki Bibliothiki Publications, Athens 2004 (1st Edition); 2006 (2nd Edition) (in Greek)

2003

The special tax on real property, Private Law Chronicles Γ/2003, pp. 844 et seq. (in Greek).

2002

Settlement of Disputes in Greek Tax Treaty Law, in: M. Lang & M. Zueger (eds.), Settlement of disputes in Tax Treaty Law (Kluwer), 2002
Arbitration for international tax disputes, Private Law Chronicles B/2002, pp. 363 et seq. (in Greek)
Tax sanctions in the USA law, in: J. Photopoulos (ed.), Tax sanctions, Sakkoulas Publications, Athens, 2002 (in Greek) 
The Mutual Agreement Procedure in the Double Taxation Conventions, Deltio Forologikis Nomothesias (DFN) 2002, pp. 581 et seq. (in Greek)

2001

Tax Treaty Interpretation in Greece, in: M. Lang (ed.), Tax Treaty Interpretation (Kluwer Law International), 2001
The concept of royalties in the OECD Model Tax Convention on Income and Capital, Private Law Chronicles A/2001, pp. 470 et seq. (in Greek)