Greece: Tax penalty overturned after fish condition used as evidence

A Greek company based in Athens with a branch in Ermoupoli, Syros, had a 500 euro tax penalty overturned after inspectors attempted to use the physical condition of fish to justify a violation.

During an inspection on July 22, 2024, tax authorities found 3.5 kilograms of barracuda valued at 98 euros. While the company provided invoices for a larger purchase of 8.3 kilograms made on July 15, inspectors argued that the fish's physical state—specifically its eye condition and rigor mortis—indicated a much more recent purchase. Based on this assessment, authorities claimed the company failed to issue proper tax documentation for a new transaction.

The company contested the fine, arguing the fish were part of the original July 15 stock. The Directorate for Dispute Resolution ultimately canceled the 500 euro penalty due to insufficient documentation to support the inspectors' biological assessments.