The transposition of the ATAD into the Greek tax law


  • Katerina Savvaidou Aristotle University of Thessaloniki
  • Vasiliki Athanasaki Aristotle University of Thessaloniki



ATAD, GAAR, tax avoidance, CFC, interest limitation


The study focuses on the transposition of the “ATAD” into the Greek tax law, following the enactment of L.4607/2019, applicable for income and expenses derived from tax years as starting on 1 January 2019 and onwards. The analysis will indicate how the ATAD anti-abuse provisions were incorporated in the Greek tax legislation and how the new rules are interpreted and applied.


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How to Cite

Savvaidou, K., & Athanasaki, V. (2020). The transposition of the ATAD into the Greek tax law. Studi Tributari Europei, 9(1), I -.



Comparative studies