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Posted in News, News for Cyprus
Back-to-Back financing arrangements retroactively terminated
The Commissioner of Taxation issued Circular 1/2023, which states that the provisions relating to “back-to-back” financing arrangements are retroactively terminated as of 31 December 2021. Based on the above, the application of the simplification measures on the intra-group “back-to-back”…
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Posted in News for Cyprus, News for Greece, TAX LAW PRACTICE
R&D Incentives Reference Guide
Activities related to research, development, and innovation (R&D&I) are crucial for enterprises. A large proportion of corporations is engaged in research, development, and innovation (R&D&I) activities since an innovative approach is inevitable for long-term success. However, most of them are unfamiliar with the concept of R&D…
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Posted in Associates, Team
Thanasis Charamis
Phone: (+30) 210 3626971 Thanasis Charamis Associate Athanasios has graduated from the Law School of the National and Kapodistrian University of Athens. He is an Attorney at Law, and a member of the Athens Bar Association since 2012. He has worked in Law offices in Athens and also as a legal counsel in company’s legal [...]
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Posted in News, News for Greece, TAX LAW PRACTICE
Central Register of Beneficial Owners: Not in line with the EU Charter of Fundamental Rights
With Law 4557/2018 “Prevention and Suppression of Money Laundering from Criminal Activities and the Financing of Terrorism” (the “Law”) which entered into force on 30.07.2018 as is known, the European Directive 2015/849 was incorporated into the Greek legal order, which provided for the introduction…
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Posted in News, News for Greece, Whistleblowing Shield
Protection of Persons who Report Violations of EU Law
On December 16th, 2019, EU Directive 2019/1937 on the protection of whistleblowers (“persons who report breaches of Union Law”) entered into force. Two years later, the deadline for member states, including Greece, to incorporate the European Directive on the protection of whistleblowers expired.
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The M&A market in Europe: 2022 and expectations
In 2021, the mergers and acquisitions (M&A) market in Europe exceeded all expectations, setting a record that will be hard to beat.The circumstances were indeed favorable: after a pandemic in which the economy suffered an unexpected halt, factors such as economic growth due
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Posted in News, News for Greece, TAX LAW PRACTICE
DAC 7: New reporting/information obligations for digital platform operators
The Supreme Administrative Court issued its decision with reference number 730/2023 (SAC 730/2023), which stipulates that the sale of business property to a financial leasing company is exempt from surplus income tax…
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The new energy law for the national internal electricity market
The new Law 4986/2022 of the Ministry of Environment and Energy aims to modernize the national legislation on the electricity market and harmonize it with the corresponding legislation of the European Union.
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Irish Data Protection Commissioner fines Instagram €405m for violating children’s privacy
The Irish Data Protection Commissioner has announced a conclusion to an inquiry into Meta Platforms Ireland Limited (Instagram) imposing a fine of €405 million and a range of corrective measures.
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Posted in LITIGATION & DISPUTE RESOLUTION, News, News for Greece
New Law 4967/2022 on contracts for the provision of digital content or digital services
Law 4967/2022 has recently transposed into Greek law EU Directive 2019/770 on the supply of digital content and digital services and EU Directive 2019/771 on certain aspects concerning contracts for the sale of goods. With a clear focus …
