Κατεύθυνση Φορολογικό Δίκαιο
Library of the School of Law

2025-01-29

2025

Tsiolis Evgenios

α) Ανδρέας Τσουρουφλής, Αναπληρωτής Καθηγητής, Νομική Σχολή, ΕΚΠΑ
β) Αικατερίνη Πέρρου, Επίκουρη Καθηγήτρια, Νομική Σχολή, ΕΚΠΑ
γ) Σοφία Βρόντου, Μεταδιδακτορική Ερευνήτρια

Το παραδεκτό στην αίτηση αναιρέσεως ενώπιον του Συμβουλίου της Επικρατείας στις φορολογικές διαφορές

Greek

The admissibility of the appeal before the Council of State in tax disputes

In the modern tax environment, where rules and procedures are often complex and constantly changing, the proper and timely use of the legal remedy of an appeal for annulment determines whether the taxpayer will be justified or will be required to pay, sometimes exorbitant, financial burdens. However, the admissible exercise of the appeal for annulment often constitutes the 'key' for the successful outcome of the case in question. At the same time, the appeal for annulment has broader implications for the legal system and tax justice. Through its rulings on tax appeals for annulment, the Council of State creates legal precedents, which guide future case law and influence the interpretation of tax laws by the tax authorities and regular administrative courts. In the first part of this paper, the general conditions for the admissibility of the appeal for annulment are analyzed in detail, with an emphasis on issues arising in tax and customs cases. In the second part, we discuss the admissibility conditions of Article 53 of P.D. 18/1989, as these were shaped after the introduction of Law 3900/2010.

Law and Legislation

Public Law
Tax Law

appeal, tax disputes

No

0

No

48

69

File access is restricted until 2025-07-29.

https://pergamos.lib.uoa.gr/uoa/dl/object/3461431