Greece - Greek Council of State Decision on the Relationship between Tax Treaties and Domestic Legislation (Case 1445/2016)
- L. Panetsos
- European Taxation, 2017 (Volume 57), No 6
- 2 May 2017
In this note, the author comments on the decision of the Greek Council of State in Case 1445/2016, wherein the majority determined that the relevant tax treaty was not applicable since no juridical double taxation arose under domestic law.