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StE 976/2024: VAT Determination Act, Additional Taxes, and Retroactive Application Principle

  • The document is a legal ruling on VAT determination and additional taxes
  • It discusses the principle of retroactive application of the lighter tax penalty
  • Published on January 8, 2025, under the VAT category
  • The content is accessible only to subscribers of the node and is protected under intellectual property laws
  • Reproduction or republication of the content is strictly prohibited
  • The Council of State rejected an appeal by the AADE, confirming the judgment of the Administrative Court of Appeal
  • The court partially accepted the appeal of the audited company and modified the VAT determination act
  • Access to the service or action requested is available only to registered members with a subscription to the Laws and Decisions Archive
  • Non-members can register by selecting the registration option available on the website
  • Logged-in members can access subscription services by following the provided link

Source: taxheaven.gr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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