Landmark Tax Case in Greece: Supreme Administrative Court to Rule on Indirect Audit Methods

Dryllerakis Law Firm has succeeded in bringing a case to the Supreme Administrative Court of Greece (Council of State) as a pilot trial that will affect a wide range of taxpayers.

The Court will assess whether indirect audit methods (such as the principle of proportionality) that apply, inter alia, when declared annual income is insufficient to cover personal living expenses, align with constitutional principles of equality, good governance, and fair taxation.

The outcome is expected to have a significant impact on Greek tax law interpretation and the protection of taxpayer rights.