New decision for bank deposits and remittances abroad

Read the New decision page for bank deposits and remittances abroad

With the decision No. 2128/2016 of the Administrative Court of Appeal of Athens regarding the bank deposits and the sending of remittances abroad, which during the tax audit are income of unknown origin, the Court ruled that the critical time of the property increase is not the time of dispatch remittance, on the occasion of which the property was audited and the increase in value was ascertained, but either the time of deposit of the amount in question (or, in case of partial deposit, the time of deposit of each of its parts) in the beneficiary’s bank account, of which the remittance took place, or the earlier year in which it appears that the corresponding increase in the assets of the