# Greek Council of State tax rulings

> Live situation record from CLSTR: https://clstr.news/situations/greek-council-of-state-tax-rulings
> Updated: 2026-09-17T03:56:00.000Z. Sources: 8. Developments: 2.

The Greek Council of State has issued rulings clarifying various aspects of tax administration and property acquisition.

Regarding real estate, the court determined that when a property is purchased for less than its official objective value, buyers must justify the actual amount paid to tax authorities to satisfy acquisition criteria, provided the transaction is provable. However, the transfer tax is still calculated based on the higher of the two values.

In a separate matter concerning audit timelines, the Council of State ruled that the statute of limitations for tax audits may be extended from five to ten years if new, supplementary evidence is discovered. This extension applies if the evidence could not have been objectively identified by authorities during the initial five-year period, such as the discovery of fictitious invoices through subsequent audit reports.

## Timeline

### 2026-09-17: Council of State clarifies ten-year tax audit limits

The Greek Council of State ruled that tax audits can extend to ten years if new evidence of violations, such as fictitious invoices, is discovered after the standard five-year statute of limitations.

6 sources. https://clstr.news/cluster/greece-council-of-state-clarifies-ten-year-tax-audit-limits

### 2026-09-15: Greece Council of State clarifies property tax acquisition rules

The Greek Council of State ruled that for tax purposes, buyers can justify property acquisitions using the actual proven purchase price rather than the higher official objective value.

2 sources. https://clstr.news/cluster/greece-council-of-state-clarifies-property-tax-acquisition-rules

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Cite as: Greek Council of State tax rulings. CLSTR, https://clstr.news/situations/greek-council-of-state-tax-rulings