The European Commission closed infringement proceedings with Greece on 26 January 2023 in case INFR(2022)0058 regarding the implementation of the reverse hybrid mismatch rules of the Anti-Tax Avoidance Directive (ATAD). A reasoned opinion was sent to Greece in July 2022 due to Greece's failure to communicate the required national measures implementing Article 9a of Council Directive (EU) 2017/952 (ATAD2) on amending Directive (EU) 2016/1164 (ATAD1), as regards reverse hybrid mismatches. Gree…