THE LACK OF POWER TO MEASURE TAX PENALTIES IN GREEKTAX LAW: A CRITICAL VIEW
Abstract
This study examines Greek/Hellenic tax sanctioning law through a systematic analysis of Hellenic administrative case law. Based on research conducted in Hellenic legal databases, it is observed that, where tax penalties are imposed, the consistent position of both the Tax Administration and the administrative courts is that they lack the power to measure or individualize the amount of the sanction.
Fields of Study & Subjects
Taxation and Legal Issues
Administrative Law and Governance
Taxation and Compliance Studies
Publication details
- Journal / source
- Journal of International Scientific Publications : Economy & Business/Economy & Business
- Volume
- 19
- Issue
- 1
- Pages
- 275–285
- Publication date
- 1 January 2026
- Language
- EN