Adaptation of Greek Legislation to Community Directives

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LAW NO. 4378 (Government Gazette A 55 / 05.04.2016)

Adaptation of the Greek Legislation to the provisions of: a) of Directives 2014/107 / EU and (EU)

2015/2060, b) of Directives 2014/86 / EU and 2015/121 / EU, c) of Directive 2013/61 / EU and others

provisions. In particular, with the above adaptation, among others, the Greek legislation is harmonized with the relevant directives for the amendment of Directive 2011/16 / EU regarding the obligatory automatic exchange of information in the tax field, as previously incorporated in the Greek legislation with its provisions. Law 4170/2013, also incorporates in the national legislation the amendment of the directive 2011/96 / EU of the Council of the European Union regarding the common tax regime that applies to the parent companies and the subsidiaries of different Member States