Business

Tax settings for the dividends of shareholders of foreign ship-owning, ship management and freight companies

Following an issued opinion, (287/2016) of the Legal Council of State which was approved by the Governor of the Independent Public Revenue Authority: Dividends received by shareholders of foreign ship-owning company who are Greek residents when a foreign ship is operated by a foreign company through an office established in Greece under the provisions of …

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Short-term rental of properties is an income

Income derived by individuals from short-term lease of property in the context of the sharing economy (an economic model in which individuals are able to lease short-term properties through digital platforms for a specific period of time less than a year) provided that the property is leased furnished, without the provision of any other services, …

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The continuously prolonged period for the limitation of the tax cases is unconstitutional

With the plenary decision No. 1738/2017 the Council of the State, considers unconstitutional the laws’ provisions for time extension of the limitation of tax claims against taxpayers. According to the decision, the limitation must have a reasonable duration that is in line with the principle of proportionality in order to be able to exercise effective …

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