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Greek Public Revenue Authority Establishes New Procedure for Binding Tax Rulings

|Approved Changes|Greece
Greece

The Greek Public Revenue Authority (AADE) has issued a release announcing a new procedure for binding tax rulings (private letter rulings). Effective 1 October 2026, the procedure allows businesses and individuals to obtain binding, pre-transaction legal interpretations from the tax authority regarding specific, prospective transactions or operations. A prerequisite for a ruling is the existence of a specific interpretive issue regarding the application of tax or customs legislation. This ma…