Judgement 4/2020 of the Supreme Court of Greece (Plenary Session): Τhe effect of an irrevocable dismissal of a criminal charge or acquittal in the context of a civil trial, where the claims of the claimant relate to the same incident which has been irrevocably determined by a criminal court.
Το Ανώτατο Δικαστήριο έκρινε επί αναιρέσεως, με την οποία προβαλλόταν ως λόγος για την εξαφάνιση της απόφασης του δευτεροβαθμίου δικαστηρίου, σύμφωνα με την διάταξη του άρθρου 559 αρ. 1 του Κ.Πολ.Δ, η παραβίαση του κατά το άρθρο 6 παρ. 2 της Ε.Σ.Δ.Α. τεκμηρίου της...
read moreNew urban planning reform law introduces severe penalties with a view to enforce timely registration with national cadaster
NEW STRUCTURE OF STRICT FINES OF DELAYED REGISTRATION IN THE REGISTER With article 133 of the recent law 4759 / 9-12-2020 "Modernization of the Spatial and Urban Planning Legislation .. .
read moreThe newly introduced Tax Disputes Resolution Committee in a nutshell.
Επιτροπή Εξώδικης Επίλυσης Φορολογικών Διαφορών Με θετικές προοπτικές ξεκίνησε τη λειτουργία της η νεοσυσταθείσα Επιτροπή Εξώδικης Επίλυσης Φορολογικών Διαφορών. Η ταχεία και ευέλικτη διαδικασία της, σε συνδυασμό με τα εχέγγυα αξιοπιστίας της κρίσης της εγγυώνται την...
read moreLegal aspects of the assignment by a common trading company to a third party of its claims in arrears at a value below the nominal.
PROSPECT OF EXEMPTION OF A COMMERCIAL COMPANY FROM INSURANCE CLAIMS WITH THE TRANSFER OF THESE TO A THIRD COMPANY The examined case is not occupied by the special regulation of law 4354/2015 on
read moreDoes the failure of the recipient of goods or services to fulfill its payment obligations entitle the supplier to VAT refund?
ΠΡΟΫΠΟΘΕΣΕΙΣ ΕΠΙΣΤΡΟΦΗΣ ΣΕ ΠΡΟΜΗΘΕΥΤΗ ΤΟΥ ΚΑΤΑΒΛΗΘΕΝΤΟΣ Φ.Π.Α. ΣΕ ΠΕΡΙΠΤΩΣΗ ΜΗ ΕΙΣΠΡΑΞΗΣ ΤΟΥ ΤΙΜΗΜΑΤΟΣ ΑΠΟ ΤΟΝ ΠΕΛΑΤΗ Ένα κρίσιμο ζήτημα που ενδιαφέρει κάθε προμηθευτή προϊόντων ή υπηρεσιών, σε περίπτωση ολικής ή μερικής μη είσπραξης του τιμήματος από τον πελάτη,...
read moreChange of tax regime in favour of cash parental donations applied for the acquisition of first residence property
ΥΠΑΓΩΓΗ ΤΩΝ ΧΡΗΜΑΤΙΚΩΝ ΔΩΡΕΩΝ ΚΑΙ ΓΟΝΙΚΩΝ ΠΑΡΟΧΩΝ ΓΟΝΕΩΝ ΠΡΟΣ ΤΕΚΝΑ ΓΙΑ ΤΗΝ ΑΓΟΡΑ ΠΡΩΤΗΣ ΚΑΤΟΙΚΙΑΣ ΣΤΟ ΕΥΝΟΪΚΟ ΛΟΓΩ ΑΦΟΡΟΛΟΓΗΤΟΥ ΟΡΙΟΥ ΚΑΘΕΣΤΩΣ ΦΟΡΟΛΟΓΗΣΗΣ ΒΑΣΕΙ ΚΛΙΜΑΚΟΣ. Νέα ευνοϊκή ρύθμιση που ενισχύει το πλαίσιο απόκτησης πρώτης κατοικίας εισήγαγε ο πρόσφατος...
read moreProtect your Brand with a European Union Trademark
European trademark registration Building your own successful business relies, strategically, in the creation of a successful brand, a major element of which, especially in modern virtual world, is your visual identity expressed through your company’s and products’...
read moreLaw 4734/2020 amends existing national AML framework introducing enhanced prevention and protection measures in compliance with the 5th EU Directive
Law 4734/2020: ADAPTATION OF COUNTRY LEGISLATION TO UNION LAW (5th DIRECTIVE) Legislation on the prevention and suppression of money laundering and criminal financing
read moreNew EU dictated framework in telecommunications, consumer contract duration and termination, provider switching and number portability
NEW FRAMEWORK FOR THE DURATION AND TERMINATION OF THE CONSUMER TELECOMMUNICATION CONTRACT, CHANGE OF PROVISION AND THE PORTABILITY OF NUMBERS With the law 4727/2020
read moreSupreme Court considers that the violation of the duty of truth imposed by article 116 of the Greek Code of Civil Procedure creates an obligation of compensation in tort.
THE INFRINGEMENT OF THE DUTY OF TRUTH IN POLITICAL LAW AS A TREATMENT According to established case law of the Supreme Court (AP 991/2010, 1125/2018)
read moreSupreme Court 1474/2019: If the defeated party did not stipulate any reservation, compliance with the content of an enforceable court decision shall be deemed to constitute implicit acceptance.
In a judgment endowed with enforceability - that is, in a final or provisionally enforceable judgment - the implicit position of that implicit acceptance is excluded, according to the established position of case-law and theory, when the defeated or partially defeated party ...
read moreNew Greek 4727/2020 on Digital Governance establishes the necessary legal framework for the electronic communications, interactions and transactions with the Greek State and the exchange of electronic documents bearing digital and certified digital signatures.
The basic changes brought about by Law 4727/2020 for Digital Governance in the Codes of Civil and Administrative Procedure and Administrative Procedure ********* On 9/23/2020 Law 4727/2020 was published in the Government Gazette for Digital Governance that ...
read moreProvisions of Law 4738/2020 on bankruptcy of individuals and the protection of their main residence
LAW 4738/2020: BANKRUPTCIES OF SMALL OBJECT AND PROTECTION OF MAIN RESIDENCE 1. Bankruptcies of small object (total assets / value of assets not exceeding 350,000 Euros or net amount of turnover not exceeding 700.000
read moreSuspension of compulsory execution measures in affected regions due to the course of the Mediterranean cyclone “IANOS“
With Law No. 4728/2020 (Government Gazette AD 186 / 29.9.2020) concerning "urgent arrangements for dealing with the catastrophic consequences of the course of the Mediterranean cyclone" Janos ", further measures to deal with the continuing consequences of the pandemic ...
read moreNew Greek legislation on strategic investments
Στρατηγικές επενδύσεις – Θεσμικό πλαίσιο. ___ Ι. Τα δημόσια οικονομικά βρίσκονται σε ισορροπία και η οικονομία ανακάμπτει με ενισχυμένους ρυθμούς, όταν ανακτά την εμπιστοσύνη των αγορών και των επενδυτών. Στην κατεύθυνση της ανάταξης της οικονομίας κεντρικό ρόλο...
read moreThe central register of beneficial owners - regulatory framework
INTRODUCTORY - DEADLINE The Central Register of Real Beneficiaries (KMPD) was introduced with article 20 par. 1 of law 4557/2018 "Prevention and suppression of money laundering and terrorist financing", in implementation of ...
read moreLaw 4722/20: Measures addressing Rents and Labor issues in response to the COVID-19 induced crisis.
Law 4722 / 15-9-2020, in the context of managing the adverse consequences of dealing with the COVID-19 coronavirus pandemic, contains important regulations, among others, for two key areas of wide interest, in particular Leases and Labor ....
read moreRecent Supreme Court judgment introduces data protection considerations in civil litigation evidentiary process
Ο Άρειος Πάγος με πρόσφατη απόφασή του (186/2020 Α1 Πολιτικό Τμήμα) αποφάνθηκε επί της έννοιας των όρων «αρχείο» και «επεξεργασία» καταφάσκοντας συνδρομή παραβίασης προσωπικών δεδομένων, στο πλαίσιο του ν.2472/1997, αλλά με ευρύτερη πρακτική αξία. Συγκεκριμένα,...
read moreDeduction of bad debt provisions under Greek Tax Law
Bad debts of a small amount With article 15 of Law 4646/2019, the provision of par. 4 of article 26 of the CCA for the tax write-off of doubtful receivables was amended, in order to enable companies to immediately write off receivables ...
read moreJoint liability of administrators of limited liability companies for fiscal obligations
Τα ζητήματα της αλληλέγγυας ευθύνης των διοικούντων νομικά πρόσωπα, για φορολογικές υποχρεώσεις νομικών προσώπων, ρυθμίζονται πλέον, με τις διατάξεις του άρθρου 50 παρ. 1 και 2 του Κώδικα Φορολογικής Διαδικασίας (ΚΦΔ). ΠΡΟΣΩΠΑ ΠΟΥ ΕΧΟΥΝ ΠΡΟΣΩΠΙΚΗ ΚΑΙ ΑΛΛΗΛΕΓΓΥΑ ΕΥΘΥΝΗ...
read moreThe new law on corporate governance
The new law 4706/2020 incorporating European legislation [1] establishes with articles 1-24 new regulations for the restructuring and modernization of the institution of corporate governance ("ED") and applies to all listed in a regulated market in Greece anonymous .. .
read moreDecision 3/2020 of Supreme Court of Greece
The Personal Data Protection Authority (APDP), on the occasion of a number of complaints submitted to it by debtors, has decided, in its decision No. 98/2017, that, before the data of the debtors of Credit Institutions in ...
read moreModernizing interventions of law 4712/2020, regarding the distribution and purchase of products and the provision of services, the consolidation of trade, the licensing and establishment of companies, the law of public limited companies
Το κύριο αντικείμενο του εν θέματι νόμου είναι η θέσπιση ενός ενοποιημένου και ισχυρού ελεγκτικού μηχανισμού, δια της συστάσεως Διυπηρεσιακής Μονάδας Ελέγχου Αγοράς για την αντιμετώπιση του παράνομου εμπορίου προϊόντων και υπηρεσιών. Παραλλήλως, ο νόμος αυτός...
read moreState subsidy to borrowers affected by the coronavirus pandemic ("BRIDGE" Program)
Regarding the issuance of Law 4714/2020 (Government Gazette AD 148 / 31.7.2020) "Tax interventions to strengthen the development process of the Greek economy, incorporation into Greek legislation of Directives (EU) 2017/1852, (EU) 2018 / 822, (EU) 2020/876, (EU) 2016/1164, ...
read moreExtraordinary litigation by a foreign court and international public order
The Supreme Court (A2 political department) with its recent decision 579/2019 had the opportunity to implement and interpret the Union legislation [1] for the free movement within the EU of court decisions in civil and commercial cases, stating ...
read moreIncentives for the application of electronic invoicing in accordance with the provisions of Law 4701/2020
With article 48 of Law 4701/2020 (Government Gazette A '128 / 30.06.2020), a new article 71F was added to the Income Tax Code (Law 4172/2013), which established tax incentives for companies that choose to use the Provider Services ...
read moreReduction of the first offer price after fruitless auctions
Το πρόβλημα των άκαρπων πλειστηριασμών, εξαιτίας της απουσίας πλειοδοτικού ενδιαφέροντος, παραμένει επίκαιρο, ιδίως μετά την έναρξη της οικονομικής κρίσεως. Στο πλαίσιο αυτό, ιδιαίτερο ενδιαφέρον παρουσιάζει η υπ’ αριθμ. 28/2020 απόφαση του Μονομελούς Πρωτοδικείου...
read moreTermination of a box office lease
Την υπ’ αριθμ. 3443/2019 απόφαση του Μονομελούς Πρωτοδικείου Αθηνών (διαδικασία ασφαλιστικών μέτρων) απασχόλησε το ζήτημα της μη εμφανίσεως του μισθωτή τραπεζικής θυρίδας μετά την λήξη της σχετικής μισθώσεως. Ειδικότερα, όπως προβλέπει η διάταξη του άρθρου 93 § 3 του...
read morePublic liability of the State for the conduct of judicial bodies
The civil liability of the State ("AED") for illegal damaging behavior of its organs is traditionally considered by the doctrine and jurisprudence as a feature of a favored state, characterized by the dichotomy of the major protection of the rights of the citizen and ...
read moreIssuance of real estate certificates (transfer, ownership, encumbrances and claims) by lawyers
Με τον Νόμο 4700/2020 (ΦΕΚ 127/Α/29-06-2020) θεσμοθετήθηκε η δυνατότητα των δικηγόρων να προβαίνουν στην έκδοση βεβαιώσεων μεταγραφής, ιδιοκτησίας, βαρών και διεκδικήσεων ακινήτων που υπάγονται στην τοπική αρμοδιότητα έμμισθων υποθηκοφυλακείων. Οι ως άνω βεβαιώσεις...
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