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The GAAR in Greek Law
Scope and limits of application
Vassilis Vizas
Attorney at Law, LL.M.
Abstract:
The issue of tax avoidance constitutes one of topics that dominate
international political and economic agenda. Although it is not a new issue,
and relevant legislative measures and case law date several decades ago, recent
developments are far reaching: OECD pursues its BEPS initiative and trans-
forms international scene concerning Double Tax Treaties, the EU enacts its
Anti Avoidance Directive and pursues high profile tax cases worth several bil-
lion euros, whilst Greece has already enacted its own General Anti Avoidance
Rule (GAAR). The Greek Constitution, European law and the case law of the
European Court of Justice, international jurisprudence, together with the sys-
tematic interpretation of the intent and spirit of relevant tax provisions, frame
the limits of application of the Greek GAAR, and are described in the present
book, mainly within the context of practical examples.
ISBN 978-960-562-668-6
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