As previously reported, the Greek parliament approved on 29 July 2020 the law to transpose measures of several EU directives, as well as certain other measures. This includes new provisions allowing for the rollback of advance pricing agreements (APAs), which is in line with the BEPS Action 14 minimum standards on tax dispute resolution.
The provisions allow taxpayers making an APA request to also request a roll-back of the APA in cases where the relevant facts and circumstances in earlier f…