The offence of default on tax dues to the State under the enactment of the new Greek Criminal Code


Article 469 of the new Greek Criminal Code (recently enacted Law 4619/2019) re-defines the criminal offence of default on taxes (Article 25 of Law 1882/1990) to abolish the risk of dual criminal punishment.

Criminal offences provided under Article 66 of Law 4174/2013 cease to be taken into consideration for the substantiation of the criminal liability under Article 25 of Law 1882/1990.

The full article authored by our member Georgia Patsoudi is published here (in Greek).