June 2024

Presentation of the legislative framework on tax evasion at the Integra EMEIA Conference Athens 2024

On 21/6/2024 our partner George Psarakis presented the legislative framework of tax evasion in Greece at a conference of Integra International, an international association of accountants and business consultants, which took place at the Wyndham Grand Athens Hotel. The framework of the new Code of Tax Procedure, the law on non-payment of debts to the State, issues of liability of company representatives and debt settlement with the aim of exemption from criminal liability (through OCW mechanism etc.) were examined. The outline of the presentation was as follows: 01 Introduction / 02 Overview - Criminal Liability under Law 1882/1990 and Tax Procedure Code (TPC - Law 5104/2024) / 03 Non-Payment of Debts to the State (Law 1882/1990) - Exploring the legal implications and consequences under Law 1882/1990 related to non-payment of debts to the State / 04 Tax Evasion - Understanding tax evasion criminal provisions / 05 Liability of Representatives - Analyzing the responsibilities and potential liabilities of representatives of legal entities / 06 Settlement Mechanisms - OCW Mechanism, Debt Settlement and Deferral of Criminal Prosecution.

Full text of the presentation can be found in our Linkedin post.