Greece - The Greek Council of State Rules on the Nature of Mutual Agreement Procedures and Their Relationship with the Judicial Proceedings before Domestic Courts
- N. Kakali; L. Panetsos; E. Vitsa
- International Transfer Pricing Journal, 2018 (Volume 25), No 5
- 29 August 2018
This article discusses the decision 3413/2017 of the Greek Council of State regarding the relationship between mutual agreement procedures and the judicial proceedings before domestic courts, which affects the right of the taxpayer to be involved in state-to-state tax dispute resolution procedures.