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The procedural aspects (step-by-step) of the filling of the tax return related to the gain from the transfer of shares

Tax residents in Greece should submit electronically, via their personal account on the official website of the Ministry of Finance (hereinafter “taxisnet”), a tax return in which they should declare their worldwide income, as well as the tax deducted abroad. ...

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Regulation (EU) 1215/2012

The Regulation (EU) 1215/2012 of the European Parliament and of the Council of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters entered into force on 10 January 2015. Scope The Regulation (EU) 1215/2012 applies to international disputes, i.e. disputes in the field of private law, which, because of the fact that they are connected with several jurisdictions present -when brought before the courts of a state- an international element in this regard. The regulation does not extend, in particular, to revenue, customs or administrative matters or the liability of the State for acts...

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The distinction between tax on rental income and tax on capital profits from selling assets acquired by Greek S.A. Companies. The deductible expenses (Is ENFIA a deductible expense?)

Income Tax Code, all revenues acquired by legal entities of Article 45 of the Income Tax Code, including income from lease of property and goodwill deriving from the transfer of property for value, are considered as income from business activity and taxed...

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The differences to the tax treatment of the rental between tourism and residential property in the case of a local branch of a foreign company and the accounting treatment of the branch.

Τhe accounting treatment of the branch, the accrual accounting principle applies i.e. the transactions made during the tax year in the relevant accounts between the head office and the branch are only monitored while the incorporation of the financial data of the branch into its accounts taking place at the end of the tax year....

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European Account Preservation Order (EAPO) – Regulation (EU) 655/2014

Regulation (EU) 655/2014 establishes a European account preservation order (EAPO) procedure, providing creditors with the opportunity to secure (“freeze”) bank accounts throughout the European Union on the basis of a single application. The Regulation also provides for the possibility to obtain information regarding a debtor’s bank account....

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The tax treatment of fixed assets and equipment depreciation costs related to Research & Development (R&D expenses)

What is the tax treatment of fixed asset and equipment depreciation for the 2018 tax year? Examination of the possibility of expenditure in past years on building improvements and equipment purchases being depreciated during the 2018 tax year given the change in the tax regime (at what rate should this be done and for how many past years?) For the R&D applications submitted for tax years 2016 and 2017, which is the deadline for the General Secretariat for Research & Technology issuing a decision on these applications....

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