Published in the Government Gazette A 80 / 7.06.2017, is the new Law 4474/2017 indicates that the Greek legislation has been adapted to the provisions of the Directive 2015/2376 for compulsory automatic exchange of information in the field of taxation and other provisions. The Law concerns the provisions regarding:

• Compulsory automatic exchange of information in matters of taxation between EU Member States. (Articles 1-6)
• Amendment of National Customs Code (Articles 8, 9)
• exemption of first residence in the taxation of inheritances, donations and parental benefits (Article 14)
• Amendment of the VAT Code (Article 7)
• Extension of the deadline of voluntary disclosure of undeclared income (Article 30)

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