Tax Law: Judicial Protection & Tax Audits

The tax regime in Greece is dynamic and constantly changing, frequently creating confusion for citizens and businesses. The imposition of taxes, duties, and fines by the State must adhere to strict legality requirements, which, unfortunately, are not always observed by the Administration.

At VALAW, we know that short response deadlines are critical. We provide specialized legal services to protect your property against the arbitrariness of the Administration and compulsory enforcement measures.

The Legal Framework & Our Expertise

Our firm has many years of experience and provides legal coverage based on the modern legislative framework governing taxation:

  • Income Tax: Expertise in the New Income Tax Code (Law 4172/2013).
  • Tax Procedure: Support based on the Tax Procedure Code (Law 4174/2013).
  • Greek Accounting Standards: Consulting based on Law 4308/2014 (which replaced the Code of Books and Records and the Tax Recording Code).
  • VAT & Indirect Taxes: Cases concerning the VAT Code (Law 2859/2000).
  • Capital & Property: Handling of Inheritance, Gift, and Parental Grant cases (Law 2961/2011).

Our Services in Tax Law

We undertake your representation at every stage of the procedure, whether it involves the principal tax, additional fees, surcharges, or customs and tax assessments:

  • Quasi-Judicial Recourses (DED): Mandatory procedure within the Administration (Dispute Resolution Directorate) prior to resorting to the Courts.
  • Judicial Recourses: Filing appeals before the Administrative Courts for the annulment or amendment of assessment acts and fines.
  • Application for Suspension of Enforcement: A vital action to "freeze" collection until the hearing of the recourse. The goal is to avoid compulsory enforcement measures, such as:
    • Freezing of bank accounts.
    • Registration of a mortgage or pre-notation of a mortgage on real estate.
    • Auctions of assets.
  • Customs Violations: Legal support in cases of smuggling and customs and tax assessments under the Customs Code (Law 2960/2001).
  • Debt Write-off & Bankruptcy: Legal consulting for debt discharge applications through the bankruptcy process, as a last resort for natural or legal entities.

Why Trust VALAW?

Administrative collection acts frequently suffer from legal defects (e.g., statute of limitations, formal procedural omissions).

  1. Substantive & Formal Review: We identify the legal arguments (both procedural and substantive) that can lead to the annulment of the act.
  2. Speed: We act immediately within the strict deadlines to ensure the right of defense is not lost.
  3. Holistic Approach: We collaborate with experienced tax consultants for the complete documentation of the case.

Important Note: Deadlines in tax law are exclusive and strict (usually 30 or 60 days). Any delay can lead to the loss of the right to appeal.

Frequently Asked Questions (FAQ)

How much does a quasi-judicial recourse cost?

The cost depends on the complexity of the case and the amount of the fine. Contact us for an estimate.

What can I do if my bank accounts have been frozen?

An opposition or an application for suspension can be filed, provided that irreparable harm or legal errors in the act of seizure are proven.

Immediate Legal Support & Appointments

Do not let pending tax issues escalate. Deadlines in tax law are strict and a delay can be costly.

If you have received an audit notice or a tax assessment act, contact our firm immediately to evaluate your case.

👉 Contact us to schedule your appointment

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