The New Greek Voluntary Compliance Regime

In this note, the author introduces the new Greek voluntary compliance regime included in the new Tax Procedure Code (Law 5104/2024) and discusses whether it can be used as an effective tax dispute prevention mechanism.

Authors

Publication Details

Journal
European Taxation
Published
2024-12-13
DOI
https://doi.org/10.59403/2t6p9nf
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.00
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article

The New Greek Voluntary Compliance Regime

M. Kalitsi
European Taxation
Taxation and Legal Issues
article

The New Greek Voluntary Compliance Regime

M. Kalitsi
article en

Abstract

In this note, the author introduces the new Greek voluntary compliance regime included in the new Tax Procedure Code (Law 5104/2024) and discusses whether it can be used as an effective tax dispute prevention mechanism.

European TaxationVol. 65(1)
Peace, Justice and strong institutions
Openalex Percentile: Top 62%
Taxation and Legal Issues
DOISourceOpenAlex
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The New Greek Voluntary Compliance Regime — M. Kalitsi · European Taxation (2024) | TGRS Research Map | TGRS