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July 21, 2026
The article was drafted by Alexandra Karadima, Senior Associate & Christos Theodorou, Partner on 20 July Introduction Greece has taken a significant step towards modernizing its tax administration with the introduction of a formal Advance Tax Ruling (“ATR”) framework. Enacted through Article 9A of the Code of Tax Procedure by Law 5301/2026, the new regime—effective from 1 October...
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