This decision informs regarding the provisions of Article 16 of law 4474/2017, which annuls the provisions of par. 2 of Article 8 of Law 1882/1990. Law 1882/1990, which includes measures to curb tax evasion and arrangements for direct and indirect taxation, annuls Article 8 par. 2., where it states that Greece complies with the EU Directive (2015/2376) concerning the automatic exchange of information in the field of taxation.

The annulled provisions that foresaw the procedure for submission of supporting documents to the competent Tax Authority, in order to digitize property data. The notified provisions also abolish the relevant obligation regarding real estate properties that were issued a construction permit prior to 31/12/1994.

 

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