September 2021 Monthly Tax Briefing

September's Monthly Tax Briefing covers recent developments in tax legislation, including:

• Circular 795/Γ/01-9-2021 Provides Clarification on the Procedure and Conditions for the Resolution of Disputes Related to the Obligation of Specific Categories of Individuals to File Source of Funds Declarations 
• Decision A.1212/2021 Provides Guidelines on the Competent Authority and Registration Process for the Implementation of EU Directives 2017/2455, 2019/1995 and 2018/1910 on VAT Distance Sales and Provision of Services as Transposed into Greek Legislation by Way of Law 4818/2021 
• Circular E.2171/2021 Provides Guidelines on the Time of Taxation of Capital Gains from the Transfer of Securities in Cases Where the Agreed Consideration Depends on a Condition Precedent.

Click here to read the Briefing.