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Council of State ruling limits Greek tax audit periods
A landmark decision (1246/2026) by the Greek Council of State has overturned long-standing tax audit frameworks, specifically striking down the 20-year statute of limitations for tax evasion cases as unconstitutional due to a violation of the principle of proportionality. The court also rejected the 10-year transitional statute of limitations for the 2013 tax year.
As a result, the standard five-year period is reinstated as the primary timeframe for the state to issue tax assessments or fines, unless specific legal circumstances exist to suspend or interrupt the period. This ruling significantly impacts pending and closed tax cases from the 2012–2017 period, potentially providing legal grounds for taxpayers to challenge assessments that were maintained solely based on the extended evasion-related timelines.
The Independent Authority for Public Revenue (AADE) is now required to re-examine files where the 10 or 20-year periods were applied to distinguish between cases that have expired and those with valid, independent legal reasons for extensions. While this does not constitute a blanket cancellation of all debts, it creates a pathway for the annulment of assessments issued after the legal five-year window had closed.
Entities
Council of State · Greece · Independent Authority for Public Revenue
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 3 SOURCES] The court rejected the 10-year transitional statute of limitations for the 2013 tax year. dete.gr · e-thessalia.gr · www.paraskhnio.gr
- [● 2 SOURCES] AADE is required to re-examine tax files where the 10 or 20-year periods were applied. dete.gr · e-thessalia.gr
- [● 2 SOURCES] The standard five-year period is reinstated as the rule for assigning tax obligations. dete.gr · e-thessalia.gr
- [● 3 SOURCES] The ruling affects tax cases from the period 2012 to 2017. www.businessdaily.gr · e-thessalia.gr · www.paraskhnio.gr
- [● 2 SOURCES] The ruling does not automatically result in a general cancellation of all debts. e-thessalia.gr · www.paraskhnio.gr
- [○ 1 SOURCE] The underlying case involved a fine for using a fictitious tax document in 2013. www.paraskhnio.gr
- [● 4 SOURCES] The Council of State decision 1246/2026 ruled the 20-year statute of limitations for tax evasion unconstitutional. dete.gr · www.businessdaily.gr · e-thessalia.gr · www.paraskhnio.gr
- [● 2 SOURCES] The 20-year statute of limitations was found to violate the principle of proportionality. dete.gr · e-thessalia.gr