19 Dec 2017

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2017 Common Ministerial Decision for the determination of the criteria for the characterization of the expenses of scientific and technological research of enterprises under article 22A of the Income Taxation Code

The recent No. 109343/12/2017 Common Ministerial Decision of the Ministers of Education, Research and Religious Affairs and of Finance, for the determination of the criteria for the characterization of the expenses of scientific and technological research of enterprises under article 22A of the Income Taxation Code (L.4172 / 2013)....

07 Dec 2017

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Tax benefits for R&D expenses

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Tax Law, Special topics

Greek law offers robust tax incentives to businesses involved in scientific and technological research....

01 Dec 2017

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Issues that emerge from the judicial assistance of a person incapable of legal acts

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Civil Law, Special topics

The legal provisions in the Civil Code-hereinafter called for brevity 'AK' – regarding the judicial guardianship (Articles 1666 up to 1688 AK) do not make a specific reference to the actions that the judicial assistant may attempt, either alone, without the involvement of any other or with the consent of the supervisory council, or upon Court authorization ...

20 Oct 2017

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Opening a bank account in Greece by foreigners intending to acquire real estate property

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Real Estate, Special topics

Foreigners who wish to buy real estate property in Greece are not expressly required by the law to open a bank account with a bank in Greece; in practice, however, they need to open an account in order to be able to pay the real estate transfer tax. to open a bank account in Greece, where the account holder is a foreign citizen, it is the same as that required by Bank of Greece from Greek citizens ...

28 Mar 2017

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Issuance of residence permit to members of the Board of Directors of a Greek SA company, subsidiary to a foreign company

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Immigration Law, Special topics

Under Article 17 par 1Α of Law 4251/2014 and by decision of the General Secretary of the Region, a two-year residence permit is granted to a member of the Board of Directors of a Greek SA company subsidiary to a foreign company, provided that the third-country national has obtained the relevant D type visa and satisfies the requirements set below (see phase two-specific supporting documents)....

26 Oct 2016

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The impact of handicap and deformity of the victim of a road traffic accident on the height of the compensation

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Traffic accidents - Road Traffic Code, Special topics

Article 931 Civil Code stipulates that “any handicap or deformity caused to the victim is taken into consideration for the award of compensation, if it affects his future”....

26 Oct 2016

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Personal Companies Initiation

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Company Law, Special topics

Those who wish to engage in commercial practice for the first time or alongside with their main activity, pursuing a common objective with at least one partner, have the option of establishing some form of company. The advantages of establishing a company are the following: a) a new legal entity is formed, with its own property and b) a contractual relationship is created between the partners....

19 Jul 2016

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Cross border merger – implementation of Directive 2005/56/EC under Greek law

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Company Law, Special topics

Law 3777/2009 was passed in compliance with Directive 2005/56/EC issued by the European Parliament and the Council of the European Union with regards to cross-border mergers of capital companies (i.e. SA companies, limited liability companies, etc) between different member-states....

29 Jun 2016

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Acquisition & Occupation of Real Estate Costs, Evaluation & Taxation

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Real Estate, Special topics

The costs of the notarial act’s signature includes the notary's fee - which is usually paid by the purchaser, as well as the lawyer's and the estate agent’s (if any) fee for each party.The cost of the contract’s recordation, paid by the purchaser, includes the recordation fee of the Land Registry Office and/or the Cadastre Office....

26 May 2016

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Silent partnership

Posted by ΧΡΙΣΤΙΝΑ ΣΑΚΕΛΛΙΑ

in Company Law, Special topics

With articles 285-292 of Law 4072/2012, the State has for the first time attempted to regulate -even though in a loose manner- issues concerning the silent partnership, a corporate form that always used to appear very frequently in practice, but was barely regulated by Law. Due to this lack of non-exhaustive legislative regulation, the silent partnership constitutes the corporate type where the principle of contractual freedom has known its greatest implementation, with partners having the power to regulate their (internal) partnership relations totally freely....

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