Regulatory Authority for Energy issues guarantees manual for Electricity TSO Code (Article by Mira Todorovic Symeonides – Partner and Sofia Getimi – Associate, published in the Energy & Natural Resources Newsletter of the ILO on March 29, 2021) On 15 October 2020 the Regulatory Authority for Energy issued Decision 1426/2020 – the guarantees manual for...Read More

Greece: Mergers & Acquisitions – 4th edition Article/Chapter for Greece written by Rokas’ Associates, published in The Legal 500 Comparative Legal Guide: Mergers & Acquisitions, 2020 What are the key rules/laws relevant to M&A and who are the key regulatory1. authorities? Law 4601/2019 “On Corporate Transformations” (Government Gazette A’ 44/09.03.2019, hereinafter the “Law”) came into...Read More

ΑΚΤΙΝΑ Ι και ΑΚΤΙΝΑ ΙΙ – Ααδφαλιστικά Σεμινάρια Διαμεσολάβησης (Φεβρουάριος 2021) Η Ρόκας Δικηγορική Εταιρία προσφέρει δύο καινοτόμα Σεμινάρια Επανεκπαίδευσης για τη δραστηριότητα διανομής (αντ)ασφαλιστικών προϊόντων με τη μορφή e-learning, σε συνεργασία με την εταιρία Compact A.E. η οποία εξειδικεύεται στην ηλεκτρονική εκπαίδευση και ανέλαβε την ηλεκτρονική και τεχνολογική διαμόρφωση των σεμιναρίων. Τα σεμινάρια είναι...Read More

Granting of permanent connection offers to RES stations (Article by Mira Todorovic Symeonides – Partner, Andriani Kantilieraki and Pavlos-Ioannis Kasselakis – Associates, published in the Energy & Natural Resources Newsletter of the ILO on March 22, 2021) On 23 December 2020 Ministerial Decision 5693/2020 was published in the Official Journal (B’ 5693/2020). Among other things,...Read More

Taxation News – 12th Issue (June 2017)-Guidelines for the application of corporate restructurings under the Greek Income Tax Code Greece Shipping companies of Art. 25, L.27/1975, are exempted from both the insurance premium tax and business tax The No 1028/2017 interpretative Circular issued by the Department of Indirect Taxation (Faculty A’ VAT) states, inter alia,...Read More

Taxation News – 11th Issue (January 2017)-Amendments of tax Greece Amendments/introduction of new tax provisions The recently published (on 21.12.2016) law 4446/2016 includes amendments to current tax provisions and also includes new ones. The most significant of these provisions are the following: Voluntary Disclosure of Income of previous years A new Voluntary Disclosure Program is...Read More

Taxation News – 10th Issue (September 2016)-foreign tax residents Greece Withholding tax on the interest obtained from natural and legal persons that do not have their tax residence in the Greece and do not maintain a permanent establishment in Greece The Council of State changes the taxation for foreign tax residents, Separate tax declarations for...Read More

Taxation News – 9th Issue (May 2016)-Certificate of incomes by dividends, interests and royalties Greece Changes to Tax Provisions Alterations to Income Tax Code New online services by the General Secretary of Public Revenues Incorporation of Directive 2014/107/EU regarding the mandatory exchange of information in the field of taxation Incorporation of Directive 2014/86/EU and 2015/121/EU...Read More

Taxation News – 8th Issue (December 2015)-Tax Procedure Code Greece Amendments to the Tax Procedure Code (C.T.P.) regarding:A. Transfer Pricing penaltiesB. Penalties for the inaccurate filing / non-filing of a tax returnC. Penalties on V.A.T. infringementsD. Penalties on infringements regarding withholding taxes On 17 October 2015, Law 4337/2015 introduced amendments which seek the decrease of the...Read More

Taxation News – 7th Issue (September 2015)-Tax Legislation Amendments to the Tax Legislation, Significant Amendment to Goods and Services Tax Bill,  a New Fiscal Procedure Code in Romania Greece Amendments to the Tax Legislation regarding: On July 15th 2015, the Law 4334/2015 introduced significant amendments to tax provisions, the most important of which are described...Read More