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Posted in News, News for Greece, TAX SERVICES
Limitation of VAT Credit Balance Claim: The decision of the Supreme Court
As we know, when a business carries out transactions, when, after deducting VAT on inputs (expenses) from VAT on outputs (income), a credit balance remains, it is carried forward for deduction in a subsequent period, in accordance with para. 3 of Article 32 of Law No. 2859/2000.
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Posted in News, News for Greece, TAX SERVICES
Indirect control techniques and capital consumption: The case of an appeal
Greece incorporated the European Union Directive 1164/2016 regarding Controlled Foreign Companies and the conditions for taxation in Greece of their undistributed profits in the name of their shareholders…
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Posted in News, News for Greece, TAX SERVICES
Controlled foreign company – Taxation of undistributed profits: The case of a company in Bulgaria
Greece incorporated the European Union Directive 1164/2016 regarding Controlled Foreign Companies and the conditions for taxation in Greece of their undistributed profits in the name of their shareholders…
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Posted in News, News for Cyprus, News for Greece, TAX SERVICES
Transfer Pricing Documentation Requirements in Europe
In light of the evolving landscape of transfer pricing documentation requirements, the Andersen European Transfer Pricing Team has developed a comprehensive guide. This publication offers valuable insights and guidance to assist companies in navigating the complex sphere of transfer pricing.
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Posted in News, News for Greece, TAX SERVICES
Sale and lease back: Capital gains tax and tax-free reserve
The Supreme Administrative Court issued its decision with reference number 730/2023 (SAC 730/2023), which stipulates that the sale of business property to a financial leasing company is exempt from surplus income tax…
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Posted in News, News for Cyprus, News for Greece, TAX SERVICES
European Guide to Tax Regime for Holding Companies
In this insight, professionals from Andersen’s International Tax Practice in Europe explore the evolving tax landscape for holding companies in several jurisdictions across the Region and highlight recent developments that are shaping their tax regimes.
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Posted in News, News for Greece, TAX SERVICES
e-Apostile: The electronic notarization of The Hague is now available via gov.gr
The Supreme Administrative Court issued its decision with reference number 730/2023 (SAC 730/2023), which stipulates that the sale of business property to a financial leasing company is exempt from surplus income tax…
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Posted in News, News for Greece, TAX SERVICES
Special Real Estate Tax: Documentation and exemptions
The Supreme Administrative Court issued its decision with reference number 730/2023 (SAC 730/2023), which stipulates that the sale of business property to a financial leasing company is exempt from surplus income tax…
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Posted in News, News for Greece, TAX SERVICES
The change of tax residence and the decisions of the Supreme Court
The Supreme Administrative Court issued its decision with reference number 730/2023 (SAC 730/2023), which stipulates that the sale of business property to a financial leasing company is exempt from surplus income tax…
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Posted in News, News for Greece, TAX SERVICES
Alternative taxation of income of natural persons following transfer of tax residence
The Supreme Administrative Court issued its decision with reference number 730/2023 (SAC 730/2023), which stipulates that the sale of business property to a financial leasing company is exempt from surplus income tax…