Greece has provided penalty relief with the enactment of Laws 4509/2017 and 4512/2018. Law 4509/2017 includes that taxpayers may opt to apply reduced penalties for tax periods up to 31 December 2013 instead of those provided under Law 2523/1997 (generally applies up to 2014) where the assessment is issued on or after 1 January 2018, as well as for cases pending in dispute resolution or the cour…