Greece bars further notices under expired tax-fraud limitation rule

The instruction follows Supreme Administrative Court decision 1246/2026

The Independent Authority for Public Revenue (AADE) says the court held the second sentence of Article 66(27a) of Law 4646/2019 contrary to Article 78(1) and (2) of the Constitution. Circular E.2072 is marked “prepublication — no ADA” on the official landing page and document, so this brief does not describe it as a legislative amendment or as a final ADA-numbered publication.^[1]

The transitional ten-year rule cannot support new notices

The transitional provision had allowed tax determinations for tax-evasion cases concerning fiscal years 2012 and 2013 and tax years 2014–2017 within ten years after the year in which the return deadline expired. AADE says the right to notify specified audit-based corrective assessments and penalties for 2012–2014 has already expired. For tax-evasion audits covering 2015–2017, it directs that no corrective assessment or penalty may be issued or notified under that transitional rule.^[1]

Existing assessed or paid amounts are not automatically reversed

Amounts already assessed or paid are not deleted or refunded unless the relevant acts are annulled or amended by the Dispute Resolution Directorate or the administrative courts. The circular also preserves the effects of a qualifying settlement under Article 75 of Law 5104/2024 where its payment conditions are met. It separately instructs audit services how to close files and notify taxpayers where acts cannot be served.^[1]

Groups should isolate audits relying on the named provision

The instruction applies to audit services and taxpayers examined under this specific transitional provision; it is not a general statement that every historical Greek tax-fraud assessment has expired. Multinational groups with Greek entities should identify open or recently concluded audits for the listed years, confirm whether an assessment relies on Article 66(27a), and review appeal, settlement and payment positions with local advisers. No return amendment follows from the circular alone.^[1]