The details of Law 3943/2011 "Combating tax evasion and organization of the tax audit authorities", enacted on 29 March 2011 and published in the Government Gazette on 31 March 2011, are summarized below.
Unless otherwise stated, the changes reported below are effective from the publication of the Law in the Government Gazette (i.e. 31 March 2011).
Direct taxation
(a) Participation exemption. The following changes were also enacted::…