Law 5104/2024 aims to modernize tax processes, introducing digital communication between taxpayers and authorities, and automating annual returns for individuals. It updates deadlines for submissions and revises audit initiation criteria. It also adds a new basis for extending the 5-year statute of limitations. These and other changes are explored in this article written by Eleonora Ligoutsikou, Senior Associate and member of our tax team, and published in the digital issue 217/2024 of Epixeirisi by Nomiki Bibliothiki.

Read the full article here: https://knowledgeportal.karatza-partners.gr/the-new-tax-procedure-code-a-comparative-study-of-the-significant-changes-enacted-by-law-5104-2024-in-greek/

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