Executive summary

L. 4714/2020 (the Law) published in the Government Gazette on 31 July 2020 (GG A’148) introduces two new tax dispute resolution mechanisms. First, it establishes an Out-of-Court Tax Dispute Resolution Committee, with limited application and time scope. The Law also transposes European Union (EU) Directive 2017/1852 on tax dispute resolution mechanisms in the EU into…