Project Team

Chairholder: Katerina Savvaidou, Assistant Professor AUTh, ADIT

Scientific Associate - Researcher: Vasiliki Athanasaki, Dr. of Tax & Public Law, University of Athens, ADIT

Professor Aikaterini Savvaidou - Chair holder

Summary of relevant skills and experience

Mrs. Savvaidou has studied in Greece, France (University of Paris I, Sorbonne, University of Paris II, Assas) and the USA (Harvard University, John F. Kennedy, School of Government). She wrote her PhD in the field of comparative tax law at University of Paris II, Assas ("The compulsory collection of taxes in French and Greek law") and she conducted her postdoctoral research in the field of corporate taxation at Kapodistrian University of Athens - School of Legal Sciences.

She has been a scholar of Academy of Paris (Rectorat de Paris), University of Paris II, Assas, Harvard University, the European Community, and Kapodistrian University of Athens (project "Pythagoras: Reinforcement of research teams in universities", which is co-funded by the Operational Program for Education and Initial Vocational Training and the European Social Fund) and Michael Stasinopoulos Foundation.

Apart from the A.U.Th, where she is Assistant Professor and has been teaching since 2010, she has also been a member of the teaching staff of the National School of Public Administration and National School of Local Administration (2010-2014), a Lecturer of National School of Justice (2013-2014) and a Scientific Associate of article 5 of p.d.407/1980 at the Law School of the Kapodistrian University of Athens, Greece, Tax Law (2007-2010). Moreover, she is an external associate at the Faculty of Economic Sciences of the University of Macedonia (Interinstitutional Postgraduate Program "Law and Finance - Government Policy") and at the Department of Economic Studies of AUTh. She is also giving lectures to other universities, such as the Economic University of Economics and Business, the Technological Educational Institute of Epirus etc.

She has been the Secretaire General of Public Revenue, Ministry of Finance, Greece (2014-2015), i.e. the Head of the Greek tax administration, as well as a Member of the Supervisory Body of the Secretariat General of Public Revenue, Ministry of Finance (2013-2014). She has also been a Special Legal Advisor at the Ministry of Finance (2007-2009) and a Special Associate at the Inspectors - Controllers Body for Public Administration (2005-2006), where she dealt with issues of tax crime, tax transparency and inspection of tax officials, among others. Furthermore, she has extensive experience in the private sector, given that she has worked as Senior Manager at PwC Greece, where she was also the Knowledge Manager of the company and at Arthur Andersen Greece.

Moreover, Mrs. Savvaidou has been certified and accredited with the Tax Administration Diagnostic Assessment Tool - Training for Assessors (SPOC) as well as the Advanced Diploma in International Taxation (ADIT) of the UK's Charted Institute of Taxation, while also being a basic member of the negotiating team with the EU Institutions, in the context of the memoranda signed by Greece. She is also a Member of the catalogue of independent personalities participating in the Consulting Committee of articles 7 and 8 of L.2216/1994 with regard to the application of the Agreement 90/436/EC for the abolition of double taxation in case of reconsideration of profits between connected enterprises of contracting member states.

She has published extensively on European tax law and recently (2017) a monograph on fiscal and tax transparency. She has also published various articles on the Greek GAAR against tax abuse and circumvention of tax provisions in light of the recent EU and international developments in fighting tax avoidance as well as on the issue of statute of limitation in case of tax avoidance in the field of VAT in view of the recent CJEU case law as well as the requirement of effective protection of financial interests within the EU (ECJ C-105/14 Taricco and others)» and the issue of tackling tax evasion and avoidance, referring to the new strategy focusing on tackling VAT losses (Business Partners, March - April 2015) among others. Further to the above, she has extensive publications on the issue of interrelation between taxation and economic growth and, more specifically the role of taxation in economic growth of countries, the composition of fiscal adjustment measures as a key factor in long-term fiscal sustainability as well as challenges of the contemporary tax administrations.

Last but not least, she has participated as a core speaker in lots of seminars, international conferences, roundtable debates and workshops in Greece and abroad.

EDUCATIONAL BACKGROUND

008-2009: Executive Education with the object of «Comparative Tax Policy and Administration», Harvard University, John F. Kennedy, School of Government.

2004-2006: Post doctorate research in the field of tax law and specifically "Corporate taxation", Kapodistrian University of Athens - School of Legal Sciences.

1997-2003: PhD with topic "The compulsory collection of taxes in French and Greek law" - University of Paris II, Assas.

1996-1997: Masters Degree in Public Finance and Tax Law with emphasis on Public Finance Law (D.E.A. de Finances Publiques et Fiscalité) - University of Paris II, Assas.

1995-1996: Masters Degree in Public Law (D.E.A. de Droit Public Interne) - University of Paris I, Sorbonne.

1994-1995: Diploma of French Studies (D.E.U.F.) - University of Jean - Moulin, Lyon III.

1990-1995: Diploma - National and Kapodistrian University of Athens, School of Legal, Political and Economic Sciences, Department of Law.

1989-1990: High School Certificate

WORK EXPERIENCE:

Α. PROFESSIONAL ACTIVITIES

1. Supreme Court lawyer

2. 2014 (26 June) - 2015 (22 October) Secretaire General of Public Revenue, Ministry of Finance, Greece

3. 2013 (19 July) - 2014 (25 June) Member of Supervisory Body of Secretariat General of Public Revenue, Ministry of Finance, Greece

4. 2010 (18 January) - 2014 (25 June): Senior Manager at the company "PwC"

5. 2007 (December) - 2009 (September): Special Legal Advisor at the Ministry of Finance

6. 2006 (September) - 2007 (August): Special Advisor at the General Secretariat of Youth

7. 2005 (May) - 2006 (July): Special Associate at the Inspectors - Controllers Body for Public Administration

8. 2002 (August) - 2004 (April): Scientific Associate at the Hellenic Parliament

9. 2001 (October) - 2002 (March): Tax and Legal Advisor to the auditing company "ARTHUR ANDERSEN Tax and Business Consultants SA"

10. 1997 (February): Registration at the Athens Bar Association

11. 1993-1994: Post Bank (Department of Loans)

Β. ACADEMIC ACTIVITIES

2018-2021: Chair Holder of the Jean Monnet Chair on EU Tax Policy and Administration, Law School of the Aristotle University of Thessaloniki, Greece (Faculty of Public Law and Political Science
2017-2018: Ass. Professor at the Law School of the Aristotle University of Thessaloniki, Greece (Faculty of Public Law and Political Science), Tax Law and Public Finance
2017-2018: Guest Tutor, Advanced Diploma of International Taxation, Chartered Institute of Taxation, Altium Training.
2010-2015: Lecturer at the Law School of the Aristotle University of Thessaloniki, Greece, Tax Law and Public Finance [Teaching EU Tax Law (post-graduate level), Tax and Fiscal Law, Administrative and Tax law, Composition of Public Law, Tax Accounting (at the Department of Economic Policies and Journalism and Fiscal Law (post-graduate level)].
2016-2018: External associate at the Faculty of Economic Sciences of the University of Macedonia (Interinstitutional Postgraduate Program "Law and Finance - Government Policy").
2010-2014: Member of the teaching staff of the National School of Public Administration and National School of Local Administration
2013-2014: Lecturer of National School of Justice
2007-2010: Scientific Associate of article 5 of p.d.407/1980 at the Law School of the Kapodistrian University of Athens, Greece, Tax Law

PUBLICATIONS:

Α. PhD

The obligatory collection of taxes in French and Greek law, University of Paris II, Assas, 2003, p. xxvii+1105.

Β. Books

Financial administration of Local Government Organizations. Financial Independence, Tax Decentralizations, Revenue, Expenses and Public Finance Audit of Local Government Organizations, Legal Library, 2009, p. xxxviii+562.

C. Books in cooperation

1. Tax Law, with Th. Fortsakis, Nomiki Bibliothiki, Athens, 2013, p. XL+814.

2. The penal dimension of the collection of public revenue, cooperation with A. Tsigkri, Ant. N. Sakkoulas, Athens - Komotini, 2000, p. xiv+276.

D. Cooperation in educational textbooks and legal codes

1. Th. Fortsakis, Tax Law, 3rd edition, Ant. N. Sakkoulas, Athens - Komotini, 2008, p. 906.

2. Th. Fortsakis and I. Fotopoulos, Tax Legislation, 4th edition, Legal Library, 2008, p. 2.523.

E. Monographs

1. Fiscal Transparency. Initiatives, standards and codes, assessment tools for fiscal administration, fiscal rules and institutions, Greek fiscal reform, Nomiki BIbliothiki 2017, p. 836.

2. Financial administration and administration of local authorities (municipalities), economic autonomy, tax decentralisation, Revenues, Expenses and Fiscal audit of the local authorities (municipalities), Nomiki Bibliothiki 2009, pg. xxxviii+562.

F. Articles and comments on judicial decisions

"Introduction of the GAAR into the Greek tax law against tax abuse and circumvention of the tax provisions aiming at tackling tax avoidance in light of the EU and international developments, Bulletin of Tax Legislation (Δ.Φ.Ν.), 2017, part. a, pg. 259-296 and part b, p. 323-354. (in Greek language),
"The statute of limitation in case of tax evasion in the field of VAT in light of the recent CJEU case law and the requirement for efficient protection of EU financial interests (ECJ C-105/14 Taricco and others)», Enterprises and Companies Law, DEE 2/2017, pg. 177-182 (in Greek language).
The composition of fiscal adjustment measures as a key factor in long-term fiscal sustainability, Theory and Practice of Administrative Law 3/2017, pgs. 1-18.
Fiscal rules and activation of the correction mechanism and the automatic fiscal adjustment mechanism (also known as the "cutter") in the context of budget adjustment programs, Administrative Trial Journal (Διοικητική Δίκη) 2/2017 (29), pgs. 1-13
Local taxation and regional development, Business Journal, 3/2017, pgs. 240-246.
Challenges of the contemporary tax administrations in the 2nd Conference of the Scientific Association of Jurists e-themis, under the general title "Current Issues of Tax Law", Sakkoulas, pgs. 3-18
Over-taxation will bring new taxes and activation of the "cutter", liberal.gr, 13 December 2016, https://www.liberal.gr/arthro/100265/apopsi/arthra/katerina-sabbaidou-i-uperforologisi-tha-ferei-neous-forous-kai-energopoiisi-tou-isonkoftisin.html.
The role of taxation in economic growth of countries, Business Journal, 2016, 10, pgs. 855-862
The evaluation of tax administration, through international modern instruments of efficiency assessment, Tax Legislation Bulletin, 2016, pgs. 355-362
The assessment of tax administration, Kathimerini Newspaper, Economy, Views, 3 April 2016, pg. 6
The challenges for the Greek consolidation, Naftemporiki, 10 March 2016, pg. 25
Katerina Savvaidou's Speech in Delphi Economic Forum, Economia Blog, 2-3-2016
"Developments in the relations between taxpayers and tax administration (rights and obligations): the European Taxpayers' Code", ΕφημΔΔ - 6/2016, pg. 698-713. (in Greek language).
"Tackling tax evasion and avoidance. A new strategy focusing on tackling VAT losses", (in English language), Business Partners, March - April 2015, p.34-35.
"The concept of taxable income in the Greek tax legislation. Observation in 29/2014 decision of Administrative Supreme Court" (in Greek language), Theory and Praxis of Administrative Law, 1/2014, p.52-58.
"Tax consequences of transfer of domicile to non-cooperative states or states with preferential tax regimes: one more ambiguous effort of the Greek tax legislation to tackle tax avoidance" (in Greek language), tome in the Honor of professor Nikolaos Barbas, Public Finance and Law, Sakkoulas, Athens-Thessaloniki, 2013, p.369-445 and Bulletin of Tax Legislation (Δ.Φ.Ν.), 2013, p.979-1017 and p.1139-1163.
"The application of the Greek courts of the provisions of articles 53 to 58 of Law 4055/2012 for the fair satisfaction due to non-reasonable length of court proceedings: the 4467/2012 decision of the Administrative Supreme Court " (in Greek language), Administrative Justice (ΔιΔικ), p.216-224.
"Two recently introduced tools to tackle tax evasion: indirect audit methods and obligation of third parties to provide to the Ministry of Justice information of tax and financial interest" (in Greek language), Accountancy Greece (Ag), t.9, p.32-39.
"The auditors responsibility during issuance of the annual tax certificate", (in Greek language), http//www.eede.gr/pdf/eiod_150212_pr.pdf.
"The effort to confront international tax avoidance by the provisions of tax bills 3842/2010 and 3943/2011: the enactment of limitations to payments towards non - cooperative states or states with privileged taxation regime, in triangular transactions and indirect allocation of profits to foreign countries" (in Greek language), Bulletin of Tax Legislation (Δ.Φ.Ν.), 2011, p.1107-1137 and p.1187-1228.
"The financing of local administration following the recent amendment of local taxation regime in the context of implementation of the "Kallikratis" Project on administrative restructuring of local government" (in Greek language), Applications of Public Law (Εφαρμογές Δημοσίου Δικαίου), 2010, t.1, p.21-111.
"The new provisions regarding the tax dispute resolution" (in Greek language), Accountancy Greece (Ag), t.3, p.56-59.
"The effort to confront international tax avoidance by the provisions of tax bill 3842/2010" (in Greek language), Accountancy Greece (Ag), t.2, p.52-58.
"The public consultation of tax bills as factor for the improvement of tax legislation quality" (in Greek language), Accountancy Greece (Ag), Crisis and Development, t.1, p.67-69.
"The government propositions regarding the reform of tax dispute resolution" (in Greek language), Bulletin of Tax Legislation (Δ.Φ.Ν.), 2010, p.1544-1552.
"Proposals for the collection of tax revenue" (in Greek language), Proposals on the tax reform, plenary session of Presidents of the Bar Associations of Greece, 2010, p.128-147 and Bulletin of Tax Legislation (Δ.Φ.Ν.), 2010, p.286-295.
"The treatment of the financial crisis through tax reform" (in Greek language), newspaper Naftemporiki, Thursday 15 April 2010, p.46.
"The aggravation of voluntary compliance of taxpayers in a period of financial crisis" (in Greek language), newspaper Naytemporiki, Thursday 18 March 2010, p.46.
"The constitutional tax principles applicable in case of municipal taxation" (in Greek language), Bulletin of Tax Legislation (Δ.Φ.Ν.), 2010, p.177-187.
"Public consultation as a factor of ameliorating the legislation" (in Greek language), Parliament and European Parliament, December 2009.
"Information of citizens and public consultation of tax bills as factors of ameliorating the quality of tax legislation" (in Greek language), Bulletin of Tax Legislation (Δ.Φ.Ν.), 2009, p.1397-1417.
"Transfer pricing rules" (in Greek language), Bulletin of Tax Legislation (Δ.Φ.Ν.), 2009, p.922-950.
"The tax liability of persons managing Legal Entities in French law" (in Greek language), Bulletin of Tax Legislation (Δ.Φ.Ν.), 2008, p.565-587.
"The transfer and set off of damages in the frame of connected companies of the European Union" (in Greek language), article in cooperation with K. Perrou, Bulletin of Tax Legislation (Δ.Φ.Ν.), 2008, p.87-110 and 170-197.
"The practice of determining transfer pricing as a method of restricting tax avoidance and/or evasion, with regard to intangible assets in Greek tax law", article in cooperation with A. Malliou, Bulletin of Tax Legislation (Δ.Φ.Ν.), 2007, p.1221-1243.
"Transfer pricing and intangibles" (in English language), International Fiscal Association, vol. 92a, 2007, Kyoto Congress, Sdu Fiscale and Financiele Uitgevers, The Netherlands, p. 295-317.
"Quality of tax legislation" (in Greek language), article in cooperation with Th. Fortsakis, https://www.eatlp.com, 2007.
"The implementation of the Interest Savings Directive in Greece" (in Greek language), article in cooperation with Th. Fortsakis and A. Tsouroufli, https://www.eatlp.com, 2006.
"The comparative review of the Greek-French procedural tax law" (in Greek language), Bulletin of Tax Legislation (Δ.Φ.Ν.), 2006, p.726-734.
"The exercise of the right to previous hearing. Comment on the number 8285/2004 decision of the Administrative Court of First Instance of Athens" (in Greek language), Enterprise, 7/2005, p.1063-1066.
"The responsibility of the State for acts or omissions of tax bodies in Greek and French law" (in Greek language), Bulletin of Tax Legislation (Δ.Φ.Ν.), 2005, p.1245-1261.
"The unconstitutionality of article 14 of L.2198/1994 on the tax amnesty of pending tax cases. Comment on the number1262/2005 decision of the Plenary Session of the Council of State" (in Greek language), Enterprise, 3/2005, p.492-496.
"The transfer and set off of damages of enterprises" (in Greek language), Enterprise, 3/2005, p.412-433, and 4/2005, p.578-584.
"The service of action of the tax administration to legal representatives of legal entities. Comment on the number 786/2004 decision of the Administrative Court of First Instance of Athens" (in Greek language), Enterprise, 1/2005, p.143-146.
"The principle of financial honesty" (in Greek language), Bulletin of Tax Legislation (Δ.Φ.Ν.), 2005, p.343-352 and 431-439.
"The principle of financial honesty" (in Greek language), Parliament and European Parliament, January 2005, p.28-29.
"The unconstitutionality of the mandatory measure of detention of debtors of the State. Observations in view of the number 2611/2004 decision of the Council of State" (in Greek language), Law of Legal Entities and Companies (ΔΕΕ), 12/2004, p.1312-1315.
"The protection of tax administration by actions of its debtors" (in Greek language), ΧρΙΔ, Δ/2004, p.944-955.
"The exposure of taxpayers, the name of which is included in the: lists of tax evasion" (in Greek language), http :// greeklaws.com/pubs, 2004.
"How can the taxpayers react to the arbitrariness of the Administration" (in Greek language), newspaper Ependytis 2-3 March 2002, Inlay: The smart tax advisor, p.41-47.
"The financial and tax policy of the Greek government" (in French language), Revue fiscalité européenne et droit international des affaires, 1998/1, p.45-53.
"The Greek tax reform" (in French language), Revue fiscalité européenne et droit international des affaires, 1997/3, p.25-29.

ADDITIONAL INFORMATION:

A. SCIENTIFIC EXPERIENCE

1. Member of the Advisory Body of the General Secretariat of Public Revenue.

2. Member of the College of Experts of the Institute of Economic Policy and Public Governance of the American - Hellenic Chamber of Commerce.

3. Member of the Taxation Committee of the American - Hellenic Chamber of Commerce.

4. President of the Scientific Committee of the Union of Greek CFOs.

5. 2004 (May) - 2006 (August): Researcher and Post doctorate Candidate at the National and Kapodistrian University of Athens in the frame of the program "PYTHAGORAS" - School of Legal Science- Department of Public Law.

6. Member of the catalogue of independent personalities participating in the Consulting Committee of articles 7 and 8 of L.2216/1994 with regard to the application of the Agreement 90/436/EC for the abolition of double taxation in case of revisal of profits between connected enterprises of contracting member states.

7. Member of the Team of National Lecturers at the research program conducted jointly by the OECD and the I.F.A. with regard to the "Practical Application of Tax Treaties".

8. Member of the Company of Tax Law and of Public Finance Studies, as well as member of the BoD.

9. Member of the Greek office of the International Fiscal Association (IFA).

10. Scientific associate at the journal "Bulletin of Tax Legislation".

11. Scientific associate at the journal "Administrative Justice".

12. Scientific associate at the journal "Enterprise", issued by the Nomiki Bibliothiki.

13. Member of the research team at the National and Kapodistrian University of Athens for the completion of a post doctorate research in the frame of the project "Pythagoras: Reinforcement of research teams in universities".

14. Member of the committee that has been established by the Ministry of Finance for the planning and the realization of the Petrol Distribution Monitoring System "HYFAISTOS".

15. Member of the Legislative Committee of the Ministry of Finance for the amendment of the Code of Collection of Public Revenue.

16. Member of the project management team of the Ministry of Finance for the research, compilation and realization of application of Ε.Τ.Α.Κ.

17. Member of the Legislative Committee of the Ministry of Finance for transfer pricing.

18. Member of the working team of the Ministry of Finance for the submission of proposals for the improvement of the procedures of collection of public revenue.

19. Member of the working team of the Ministry of Finance for the research for the realization of the provisions of articles 2 and 3 of L.3775/2009 on transfer pricing and thin capitalization.

20. Member of the working team for the Collection of tax revenue in the frame of Public Consultation of the Tax Reform as representative of the Bar Association.

21. Member of the Tax Committee of the American-Greek Chamber of Commerce.

B. EDUCATIVE EXPERIENCE

2017-2018: Ass. Professor at the Law School of the Aristotle University of Thessaloniki, Greece (Faculty of Public Law and Political Science), Tax Law and Public Finance
2017-2018: Guest Tutor, Advanced Diploma of International Taxation, Chartered Institute of Taxation, Altium Training.
2009-2014: Lecturer at the School of Law of the Aristotle University of Thessaloniki, for the course Financial and Tax Law
2010-2012: Scientific Associate of article 5 of p.d.407/1980 at the School of Legal, Economic and Political Sciences of the Aristotle University of Thessaloniki, for teaching the course of public finance law and tax law for students of the Department of Law.
2007-2010: Scientific Associate of article 5 of p.d.407/1980 at the Legal School of Athens of the Kapodistrian University of Athens for teaching the course of tax law.
Member of the teaching staff of the National School of Public Administration, courses "Audit of Administrative Action" Case Study", "Principles of Public Finance and Tax Law", "Public Finance and Development Politics".
Member of the teaching staff of the National Center of Public Administration and Local Government in the courses "Financial Administration of Local Governments: Earnings, Expenses, Financial Audit", "Financial Administration and Accounting".
Lecturer at the Institute of Education- Public Scholl of Public Administration, for the course of "Public Finance Strategy".
Lecturer at the PwC Academy, seminar of professional education with the topic "Transfer pricing and thin capitalization rules" organized by the.
2005-2009: Professor at the Institute of French Studies (Institution d'Etudes Francophones), for the courses "Introduction to tax law", "Theory and technique of taxation", "Corporate Taxation", "Criminal tax law", "Specialized administrative Law", "Administrative procedure".
2005-2006: Lecturer at the Program of Education of Employees of the Inspectors - Controllers Body for Public Administration with the topic "The control of legality-revocation of administrative actions".
2005-2006: Visiting professor at the Panteion University of Social and Political Sciences in the course of community tax law following a respective invitation of the professor responsible for the course.
2003-2005: Participation in the course of tax law of the Master's Degree of Public Law of the School of Law of the National and Kapodistrian University of Athens after an invitation of the professor.

C. SCHOLARSHIPS

2007-2008: Harvard University for the participation in the Executive Education with the object of «Comparative Tax Policy and Administration», Harvard University, John F. Kennedy, School of Government.
2004-2006: National and Kapodistrian University of Athens for the preparation of the post doctorate research in the frame of the project "Pythagoras: Reinforcement of research teams in universities", which is co-funded by the Operational Program for Education and Initial Vocational Training and the European Social Fund.
1999-2000: Foundation Michael Stasinopoulos for the completion of the PhD at the University of Paris II, Assas.
1997-1999: Academy of Paris (Rectorat de Paris) for the preparation of the PhD at the University of Paris II, Assas.
1996-1997: University of Paris II, Assas for the participation in the Masters Degree of public finance and tax law at the same University (DEA de Finances Publiques et Fiscalité).
1994-1995: European Community for the participation in the ERASMUS program at the University of Lyon (University of Jean - Moulin, Lyon III) for the award of the Diploma of French Studies (DEUF).

D. ACCREDITATION

Tax Administration Diagnostic Assessment Tool - Training for Assessors (SPOC).
Advance Diploma in International Taxation (ADIT) - UK's Charted Institute of Taxation.
Accredited Mediator (Centre of Accreditation of Pireaus).
Trainer of Mediators

E. SCIENTIFIC CONFERENCES AND SEMINARS

May 2018, 'Taxation, State aid and distortions of competition", XXVIII Fide Congress, Estoril
February 2018, Recent EU actions regarding combatting tax avoidance and tax evasion: the EU catalogue of non-cooperative tax jurisdictions, Conference of the Union of Greek Jurists e-themis, Athens, under the general title "Current issues of Tax and Social Security Law".
November 2017, "Tax uncertainty and its negative impact in tax compliance and investments: sources and tools for its elimination", 9th Annual Thessaloniki Tax Forum of the Hellenic-American Chamber of Commerce, Thessaloniki regarding the «Impact of the tax framework in the business uncertainty and the investment absence".
November 2017, «Current trends in out-of-court and judicial resolution of tax disputes», in the scientific conference of the Kavala Bar Association in cooperation with the Administrative Court of First Instance of Kavala and the public company «ΔΗΜΟΦΕΛΕΙΑ» regarding «The defense of the taxpayer during the Administrative Trial"
October 2017, «Tax uncertainty: reasons and suggestions for its elimination", Conference of New Lawyers, co-organised by ELSA Thessaloniki and Ε.Α.Ν.Δι.Θ for the support of the Transparency, Corruption and Economic Crime study workshop of the Law School of University of Thessaloniki, regarding «Challenges of the Legal Science and Current Legal Trends".
June 2017, «Out-of-court tax dispute resolution - Greek reality - Current trends», conference organised by the Hellenic-French Chamber of Commerce and Industry and its Tax Committee, under the general title "Fair corporate taxation. Rationalization of the tax system».
February 2017, «Tax audit of high net worth individuals and indirect audit techniques", seminar of the Transparency, Corruption and Economic Crime study workshop of the Law School of University of Thessaloniki, under the general title «Current issues of financial transactions».
February 2017, «Tax heavens: developments following the Panama Papers case", seminar of the Transparency, Corruption and Economic Crime study workshop of the Law School of University of Thessaloniki, under the general title «Current issues of financial transactions».
December 2016, «Recent developments in the relations between taxpayers and tax administration (rights and obligations)" the European Taxpayers' Code", 2nd Conference of the Scientific Society of Jurists e-Themis and the Athens Bar Association, Athens, under the general title «Current Issues of Tax Law"
November 2016, «Fiscal rules and activation of the correction mechanism (also known as the "cutter") in the context of budget and fiscal adjustment programs", Scientific Conference of the Union of Greek Publicists (EED) in collaboration with the Thessaloniki Bar Associations in Thessaloniki, under the general title "Public Law and Economy: Current Issues".
November 2016, "Legal framework of sanctions for VAT frauds: a European perspective. Overlaps between administrative and criminal proceedings", Conference in Bologna (Italy) under the General Title "Investigations and sanctions for VAT frauds: fundamental principles and comparison across EU Member States", co-organised by the Law School of University of Bologna, the European School of Advanced Fiscal Studies (Scuola Europea di Alti Studi Tributari) and the European Anti-Fraud Office (OLAF).
November 2016, "I profilli soggettivi dell'iva nell'esperienza grece" ("VAT Reform Package in Greece - VAT Policy and Administration)", in a lecture in the School of Law in University of Bologna and the European School of Advanced Fiscal Studies (Scuola Europea di Alti Studi Tributari).
November 2016, "The composition of fiscal adjustment measures is a leading factor in long-term fiscal sustainability", 8th Annual Conference of the Hellenic-American Chamber of Commerce and Industry in Thessaloniki (Thessaloniki Tax Forum), under the general title "Long-lasting over-taxation and disproportionate allocation of tax burden as serious barriers in the dynamics of restarting of the economy".
October 2016, «The statute of limitation of the right of State to impose VAT in light of the recent CJEU case law and the requirement for effective protection of EU financial rights (ECJ C-105/14 Taricco and others)», The ADIT seminar (Advanced Diploma in International Taxation - ADIT), British Chartered Institute of Taxation (CIOT), under the general title «Current issues of International and EU Tax Law », The 2016 ADIT Seminar.
September 2016, "Legal framework of sanctions for VAT frauds: a European perspective. Overlaps between administrative and criminal proceedings", Workshop Hercule III Legal Training and Studies Programme, Bologna (Italy) under the general title "Investigations and sanctions for VAT frauds: fundamental principles and comparison across EU Member States", co-organised by the School of Law (University of Bologna), the European School of Advanced Fiscal Studies (Scuola Europea di Alti Studi Tributari -) and the European Anti-Fraud Office (OLAF).
June 2016, «Tax infringements, tax fraud at a national and EU level", 5th thematic unit entitled "Tax law issues", 3rd Seminar of the Transparency, Corruption and Economic Crime study workshop of the Law School of University of Thessaloniki, under the general title «Key issues in the field of law and accounting».
June 2016, «The role of taxation in the economic development of countries", Conference of the Association of Economists and Accountants of Thessaloniki and "Business" Journal of Nomiki Bibliothiki, Thessaloniki, under the general title "The position of Greece in the EU tax reality".
March 2016, «Tax infringements, tax fraud at a national and EU level", 1st Seminar of the Transparency, Corruption and Economic Crime study workshop of the Law School of University of Thessaloniki, under the general title «Key issues in the field of law and accounting».
February 2016, "The challenges of fiscal stabilization of Greece at a glance", Conference of the Economic Forum of Delfoi, sponsored by the President of the Republic of Greece and the support of the Region of Central Greece and the Municipality of Delphi, in Delphi, with the general theme "The Perspective of Greece and the Local Vision 2020-2030".
February 2016, "Local taxation and regional development", Conference of Business Restart of the Chamber of Commerce and Industry of Kozani, the Partnership for the Promotion of Entrepreneurship of Kozani and the Region of Western Macedonia, in Kozani, with the general theme "Strategies of the Future for Today's Entrepreneurs, Local Government and Public Administration: Seasons changed, we? The new model of regional policy making and implementation, The role and challenges of the Public Administration in assisting the business ".
January 2016, Speech at the award ceremony of students who participated in an exhibition competition on "Savings and Tax Consciousness" of the 12th Regional District of the Dodecanese of the Economic Chamber of Greece, in Rhodes.
December 2015, "Challenges of modern tax administrations", Key note speaker in at 2nd two-day Conference of Scientific Society of Jurists (e-Themis), under the auspices of the Athens Bar Association, Athens, under the main subject "Topical Questions of Tax Law".
November 2015, key note speaker "Link between Greek tax administration and Greek University: Memorandum between Secretariat General of Public Revenue and University of Piraeus", -Department of Business Organization and Management, School of Business and International Studies of University of Piraeus. Official announcement held at Master's Program "Accounting and Auditing of Public Organizations and Businesses" presentation.
October 2015, Key note speaker «Strengths, weaknesses and opportunities of General Secretariat of Public Revenues». Conference held at Piraeus by the Directorate of Strategic Planning for identifying strengths, weaknesses, opportunities and threats (SWOT) of SGPR by Secretariat employees.
September 2015, Key note speaker "Use of electronic payments: profits for the Greek economy and the actions of the Secretariat General of Public Revenue in this direction", 1st Athens Digital Payments Summit, organized by the International Telecommunication Union, the Technical Chamber of Greece and the Union of Computer and Telecommunications Engineers of Greece under the auspices of the Vice Presidency of Greece, the Ministry of Economy, infrastructure, Tourism and Shipping as well as the support of the European Commission.
September 2015, Key note speaker «Actions of General Secretariat of Public Revenues for Trade Facilitation and the development of the Port of Piraeus», presented at the annual assembly of the Board of Directors of Piraeus Chamber of Industry and Commerce.
September 2015, Key note speaker «The contribution of General Secretariat of Public Revenues in Greek island economic policy» in the context of the conference «Tax administration - challenges of tax reforms», organized in Kalymnos by the Institute of Economic and Tax Studies, the Union of Accountants of Kalimnos and the 12th Dodecanese Regional Department of Economic Chamber of Greece.
September 2015, key note speaker «GSPR actions for strengthening entrepreneurship» in the context of the conference «Tax administration and entrepreneurship in the new tax environment», organized in Kos by the Institute of Economic and Tax Studies, the Union of Accountants of Kalimnos and the 12th Dodecanese Regional Department of Economic Chamber of Greece.
July 2015, Key note speaker «General Secretariat of Public Revenues» in the context of the conference «Tax administration and the challenge of tax reforms», organized in Kos by the Institute of Economic and Tax Studies, the Rhodes Union of Hotels and the 12th Dodecanese Regional Department of Economic Chamber of Greece.
June 2015, Key note speaker at the conference «Recent tax law for companies and natural entities. Important changes, intragroup relations, accounting standards», organized by the Greek Institute of Financial Management and the Hellenic Management Association.
June 2015, Key note speaker in conference «Presenting the main changes and peculiarities in tax declarations of fiscal year 2014» organized by the Union of Accountants of Xanthi.
April 2015, Key note speaker 11th annual Tax Forum, "The Challenges of tax administration: National Strategy for the Recovery of taxes", Hellenic-American Chamber of Commerce and Industry, Athens, under the main subject, «Taxation towards modern demands of political, economical and social environment».
April 2015, key note speaker «General Secretariat of Public Revenues actions for tackling tax evasion and smuggling», at seminar organized by Athens Economics and Business University (ASOEE).
February 2015, key note speaker «Actions for tackling tax evasion», Seminar seminar organized in Athens by Nicosia University (2nd Seminar Cycle) with the subject «Law and economic crisis».
January 2015, Key note speaker «Greece - Recent Tax Policy Developments», Presentation at 88th Session of OECD Committee of Fiscal Affairs in Paris.
January 2015, key note speaker «The application of new Greek accounting standards by the Secretariat of Public Revenues", presentation at Conference of Institute of Economic and Tax Studies with the participation of Masters Program «Tax and auditing», Department of Public Management of the Panteion University, the Greek International University and the 12th Dodecanese Regional Department of Economic Chamber of Greece. The conference was held in Thessaloniki with the main subject «Greek Accounting Standards-consolidation and modernization of accounting rules».
December 2014, key note speaker at the presentation of «Memorandum between General Secretariat of Public Revenues and Hellenic-Canadian Chamber» for promotion campaign of tax obligation information for Greeks living abroad as well as the expatriats, during conference "Money Show 2014".
December 2014, Key note speak «Tax audits by the General Secretariat of Public Revenues», conference organized in Athens by Grant Thornton Co with the subject "Unlocking your potential for growth".
December 2014, Presentation at Economic Policy Committee in Brussels with the subject «"Tax Dialogue, Greece".
December 2014, key note speaker «Advantages of the Authorized Economic Operators (AEO) and simplified procedures - initiating electronic payments for customs- », conference organized by the General Directorate of Customs and Excise Duties.
November 2014, Speaker at High Level Coordination Meeting with the Technical Assistance Providers, organized in Brussels with the subject « Viewing Tangible Progress».
November 2014, key note speaker «Greek Accounting Standards and their application by the General Secretariat of Public Revenues», seminar organized in Athens by The Union of Accountants of Attica with the subject «Special issues of Greek Accounting Standards and the KFAS, issues of TAXIS applications-practical issues of taxation
November 2014, key note speaker «Imperative need for tax rationalization for promoting economic development, employment and trust between tax payers and the State», 6th Thessaloniki Tax Forum, organized by the Hellenic-American Chamber of Commerce and Industry in Thessaloniki.
November 2014, key note speaker «Transfer pricing audits by General Secretariat of Public Revenues», Symposium organized by Ernst & Young with the main subject «Transfer pricing at the forefront of international tax developments and its application in Greece».
November 2014, key note speaker «The new law for arranging tax debts» at the conference held by the Central Union of Chambers of Greece, The Hellenic Confederation of Professionals, Craftsmen & Merchants and the Hellenic Confederation of Commerce and Entrepreneurship.
November 2014, key note speaker «Issues of implementing ENFIA property tax» at the conference held by the Panhellenic Federation of Accountants and Attica Union of Accountants.
November 2014, key note speaker at «Women Entrepreneurship Day" conference organized in Athens by Miltos s.a. Harris Tsitouras Co.
November 2014, key note speaker «Operational targets of Secretariat of Public Revenues for 2015, in relation with tax audits», at ATHENS LAW FORUM ON TAXATION organized by the Commercial and Industrial Chamber of Athens and Economical Chamber of Greece.
June 2014, "The administrative recourse", PwC Training Center, Athens.
May 2014, «CFC rules and tax avoidance» Conference of the Franco-Hellenic Chamber of Commerce and Industry in cooperation with the Tax Committee of the Chamber, under the main subject "Key issues in business taxation", Athens.
March 2014, "The administrative recourse: efficient or unnecessary step prior to the judicial recourse", Hellenic-American Chamber of Commerce and Industry (Athens Tax Forum), under the main subject "Taxation in crisis: Reboot of the Greek Economy within the framework of European and international developments".
March 2014, "The out-of-court and judicial protection in the context of tax disputes", Training Seminar of Nomiki Bibliothiki, Athens.
February 2014, "Taxation of Law Firms following the enactment of Law 4172/2013", Conference of the Association of Greek Law Firms and Tax Committee of the Association, under the main subject "Tax Issues relating to Law Firms".
February 2014, "The special administrative procedure of article 63 of the new Code of Tax Procedures", Conference of International Fiscal Association (IFA) Greece and the Thessaloniki Bar Association under the main subject "Current issues of tax procedure".
January 2014, "The filing of administrative recourse before the Internal Review Department", Conference of the Association of Greek Lawyers (Themis), under the main subject "Current Issues of tax law".
November 2013, "Tax litigation: the filing of administrative recourse", 5th annual conference of the Hellenic-American Chamber of Commerce and Industry (Thessaloniki Tax Forum), under the main subject "Taxation as a factor of harmonization of business opportunities and social responsibility in the course of the restart of the economy".
December 2012, "The new provisions of Law 4055/2012 for the fair satisfaction due to non-reasonable length of court proceedings", Conference of the Scientific Association of Administrative Justice and the Chania Bar Association, under the main subject "Crisis and changes in the Administrative Procedure".
November 2012, "Indirect audit methods: a modern tool for tackling of tax avoidance", 4th annual conference of the Hellenic-American Chamber of Commerce and Industry (Thessaloniki Tax Forum) under the main subject "Roadmap towards a modernized, fair tax system, but also tolerant towards the tax evasion and the agressive tax planning".
July 2012, "The tackling of tax avoidance through the limitations of payments to non-cooperative states and states with preferential tax regimes", 8th annual conference of the Hellenic-American Chamber of Commerce and Industry (Athens Tax Forum) under the main subject « Overtaxation and tax evasion: additional obstacles in the way to growth».
July 2012, "Privatizzazion e Financa Locale in Grecia", IFEL Conference, Rome, under the main subject "Privatizzazion e Financa Locale - Esperienze internationali a confronto".
May 2012, "Capital taxation", Conference of International Fiscal Association (IFA) Greece and of the Athens Bar Association, under the main subject "Seminars of Tax Law".
May 2012, «The tax treatment of non-profit legal entities in Greece»,(written in English in cooperation with K. Finokaliotis), International Conference of the European Association of Tax Law Professors (EATLP) Rotterdam, The Netherlands, under the main subject "Taxation of charities" .
February 2012, "Responsibility of Auditors on the issuance of Tax Certificate", Institute of Financial Management, of the Greek Society of Business Administration, Athens, under the main subject "Tax Certificate & all the tax developments relating to businesses and individuals: Opportunities, obligations, responsibilities and reporting on the experiences from taxation".
December 2011, "The financials of the local administration in Greece », (written in English in cooperation with Th. Fortsakis), conference in Italy, under the main subject "The financials of the local administration ».
October 2011, "Imposition of extraordinary taxes on the basis of public interest for the implementation of the Mid-term Fiscal Strategy Plan", Conference of the Hellenic-American Chamber of Commerce and Industry (Thessaloniki Tax Forum) under the main subject « The new national tax system as a main pillar for the administration of economy and development".
June 2011, "The tax politics of the government for the confrontation of the financial crisis", Conference of the Association of Greek Chief Financial Officers, Athens, under the main subject « The Greek business in view of the consequences of the crisis: where do the recent developments lead?".
March 2011, "The new regulations of judicial resolution of tax disputes", Conference of the Institute of Financial Management, of the Greek Society of Business Administration, Athens - Department of Macedonia and of the Greek-British Chamber of Commerce, under the main subject "The tax reform in the context of the implementation of the objectives of the Program of Financial Politics".
March 2011, "The adoption from the tax legislator of irreputable presumptions: means for the tackling of tax evasion and tax avoidance or limitation of the judicial protection of taxpayers?", 7th annual Forum of the Hellenic-American Chamber of Commerce and Industry, under the main subject "Towards an efficient and fair tax system, a significant factor for the growth and development", in the more specific session with the subject of "Inefficient and unfair tax system in the context of severe financial crisis".
February 2011, "Contract of Loan Facility and Financing Settlement of Immediate Readiness from the International Monetary Fund: Concession of sovereign rights or Self-preservation of the Greek State due to fiscal inability ? » Conference of the του Institute of Financial Management, of the Greek Society of Business Administration, Athens.
December 2011, "Contract of Loan Facility and Financing Settlement of Immediate Readiness from the International Monetary Fund: Concession of sovereign rights or Self-preservation of the Greek State due to fiscal inability ? », Conference of the European Law Students' Association (ELSA), Thessaloniki, under the main subject « The legal, financial and fiscal aspects of the Memorandum».
November 2010, "Taxation of capital with emphasis on the Real Estate Tax and Special Tax on Real Estate", Seminar of the Athens Bar Association and the International Fiscal Association (IFA) - Greece, Athens.
September 2010, Lecture with topic "The proposals under consultation of the government on the reform of hearing tax disputes", at the conference of the Athens Bar Association and the Greek Company of Tax Law and Financial Studies, in Athens, under the main subject "The bill for the acceleration of the administrative trial and tax bill: limitation of judicial protection?".
June 2010, "The provisions of the recent tax law 3842/2010 on the treatment of international tax evasion and judicial protection of the taxpayer », at the conference organized by the European rganization of Public Law, the Union of Administrative Judges and the Journal of Administrative Law at Legraina, Sounio, under the main subject "The European Judge and institutional reforms", at the specific presentation "The administrative judge and the tax reform".
June 2010, "Changes in the control of legality of action of Local Government Organizations and their financial audit", at the conference of the company S. Karagilanis EPE, in Athens, under the main subject "The changes in local government with Program Kallikratis".
February 2010, "Dilemmas at the planning of tax measures, voluntary compliance and financial crisis", at the 6th annual tax conference of the Greek-American Chamber, in Athens, under the main subject "The targeted amelioration of the tax environment, mandatory measure for the exit of the financial crisis. Last chance for a radical tax reform".
February 2010, "Collection of tax revenue", at the conference of the Athens Bar Association and the Greek Company of Tax Law and Financial Studies, in Athens, under the main subject "The tax reform".
September 2009, "The effect of the legislative exclusion of the suspending effect of the petition at temporary judicial protection of taxpayers", at the conference of the Greek Company of Tax Law and Financial Studies, the Scientific Company of Administrative Justice and the Chania Bar Association, in Chania, under the main subject "Matters of Administrative and Tax Procedure".
September 2009, "The public informatics of citizens and the discussion of the tax draft laws as a means of improving tax legislation and facilitating the difficult work of Government to impose taxes", at the 9th Greek-European conference of the Financial University (Department of IT) in Athens under the main subject "Computer Mathematics and its application", in the unit with topic "Economic Informatics as a source of great success".
June 2009, "Transfer pricing rules" at the conference of the company K.P.M.G., in Athens, under the main subject "The problem of the Financial Director on transfer pricing: The tax legislation in combination with the provisions established by the Ministry of Development (L.3728/2008)".
January 2008, "Clarifications with regard to the uniform duty on real estate (ETAK)", conference of the Hellenic Federation of Real Estate Owners in Athens, under the main subject "The new regulations with regards to the uniform duty on real estate (ΕΤΑΚ)".
December 2007, Lecture with topic "Corporate taxation and Tax Responsibility", conference of the University of Athens, in Athens under the main subject "Announcement of results of the Program PYTHAGORAS: Reinforcement of Research groups at universities".
December 2007, "The tax responsibility of those governing Legal Entities in French law", at the conference of the Greek Company of Tax Law and Financial Studies and the University of Athens, in Athens, at which the results of the Program "PYTHAGORAS: Reinforcement of research teams at Universities" were announced, under the main subject "Corporate taxation and tax responsibility".
December 2007, "Advance Pricing Arrangements, the procedure of mutual settlement and arbitration as methods for solving disputes arising in cases of transfer pricing", at the conference of the Greek Office of the International Fiscal Association under the main subject "Issues with regard to transfer pricing".
September 2007, "Transfer pricing and intangibles in Greece" (in cooperation with A. Malliou), conference of the International Fiscal Association (I.F.A.) in Kyoto, Japan, under the main subject "Transfer pricing and intangibles".
June 2007, "Quality of tax legislation in Greece" (in cooperation with Th. Fortsakis) at the International Conference of the European Association of Tax Law Professors (EATLP) in Helsinki, Finland, under the main subject "Quality of tax legislation".
December, 2006, "The financial audit of Local Government Organizations", under the main subject "Issues of financial administration of Local Government Organizations", Greek Company of Tax Law and Financial Studies and Chamber of Corinth, Corinth.
June 2006, "The implementation of the Interest Savings Directive in Greece" (in cooperation with Th. Fortsakis and A. Tsouroufli) at the International Conference of the European Association of Tax Law Professors (EATLP) in cooperation with the University "Corvinus", in Budapest, under the main subject "The implementation of the Interest Savings Directive in the EU".
December 2005, "The comparative review of the Greek-French procedural tax law", at the conference of the Greek Company of Tax Law and Financial Studies and the Legal School of the Dimokrition University of Thrace, in Komotini, under the main subject "Issues of administrative and procedural tax procedure".
November 2004, "The principle of financial honesty", at the B' Scientific Symposium of the University of Piraeus (Department of Legal Sciences O.D.E.) in cooperation with the Court of Audit and the Bar Association of Chalkida, in Chalkida, under the main subject "Justice and Financial Policy: Allies or enemies".
April 1998, "God and tax", conference of the European Tax University (Universités Européennes Fiscales de Printemps), in Nice, France, under the main subject "God and tax".
April 1997, "The Greek tax reform", conference of the European Tax University (Universités Européennes Fiscales de Printemps), in Nice, France, under the main subject "The meaning of reform in tax law".
2003-2004: Seminar on Administrative Law, Foundation of Administrative Law M. Stasinopoulou.
2002-2003: Seminar on Administrative Law, Foundation of Administrative Law M. Stasinopoulou.
1998-1999: International Commercial Transactions and Electronic commerce, Temple University, Law School.

Vasiliki Athanasaki, Doctor of Tax and Public Law (Law School of the National and Kapodistrian University of Athens), ADIT, Scientific Associate/Researcher

Summary of relevant skills and experience

Mrs. Vasiliki Athanasaki has studied in Greece and she has also acquired International Taxation Certification and Transfer Pricing Certification of the Advanced Diploma of International Taxation (ADIT) of the British Chartered Institute of Taxation (London). She wrote her PhD in the field of International and EU Tax Law on issues of tax avoidance and tax abuse ("the General Anti-Avoidance Rules within the frame of International and EU tax law"). She is currently on the process of conducting her post-doctoral research on the specific issue of the Greek GAAR and its interrelation with the respective EU and international legal framework, while also being a facilitator in Deloitte Academy, teaching Tax Law, where she has recently undertaken the role of Scientific Associate and Manager Responsible for the Deloitte Academy in Greece.

Mrs. Athanasaki is a lawyer, member of the Athens Bar Association since 2008. She is a tax and transfer pricing expert as well as a tax litigation expert, specialized in EU and international tax law. She has a total of over 6-years-experience in Big4 companies (PwC and Deloitte), while for almost 3 years she was an associate in law firms, specializing in tax law. She has extensive experience in litigation, dispute resolution and audit support projects, EU and international tax advice, TP planning and TP documentation. She has advised numerous Greek and foreign multinationals across all industries and business sectors. She also represents clients before the tax authority's commission and the administrative courts in relation to disputed cases.

Vasiliki has extensive publications in tax/financial and legal journals and has attended various tax, transfer pricing and legal seminars (both in Greece and abroad), being also a Country Correspondent for TP Week (ITR) and International Tax Review. She has published on EU tax and international tax law and recently (2017) an article in European Public Law (Kluwer Law International) concerning state aid rules in the financial services sector during the economic crisis, with a special emphasis on the case of Greece and an article (2018) in EC Tax Journal (Key Haven Publications) concerning fiscal state aid in infrastructure projects, especially focused on the case of Piraeus Port of Greece.

Α. PROFESSIONAL ACTIVITIES

June 2017-present: Tax Lawyer / Tax Advisor at Katerina Savvaidou Law Office.
November 2016 - May 2018: Lawyer/Asst. Tax Manager at Deloitte Business Solutions Athens (Tax and Legal Services).
September 2015 - October 2016: Lawyer/Tax Supervisor at Deloitte Business Solutions Athens (Tax and Legal Services).
November 2014 - August 2015: Lawyer/Senior Tax Consultant at Deloitte Business Solutions Athens (Tax and Legal Services).
November 2014: Promotion - Lawyer in the Courts of Appeals, Athens Bar Association.
October 2013 - November 2014: Senior Tax Consultant at PwC Business Solutions (Tax and Legal Advice Team of the Tax Business Unit).
November 2011-September 2013: Lawyer - Tax Consultant at PwC Business Solutions (Tax and Legal Advice Team of Tax Business Unit).
October 2010-November 2011: Lawyer -Associate of the law firm «Kelemenis & Co», Tax, Corporate and Employment Group, Public Law & Procurement.
September 2010: Lawyer at the Court of First Instance, Athens Bar Association.
2008-2010: Trainee Lawyer-Junior Associate at "KDK Law Firm"

Β. ACADEMIC ACTIVITIES

2018-2021: Researcher/Scientific Associate at the Jean Monnet Chair on EU Tax Policy and Administration (Aristotle University of Thessaloniki, Law School of Thessaloniki)
2018: PhD in Tax Law
January 2018-May 2018: Scientific associate - Manager Responsible for Deloitte Academy
2016- May 2018: Facilitator of Tax Law & Tax Procedures at Deloitte Academy.
2010-2012: Assistant at the Law School of the Athens National University, Public Law Department.

C. STUDIES

2011 - 2018: PhD, Department of Public Law, Tax Law, Law School of Athens, summa cum laude

2013 - 2018: Advanced Diploma of International Taxation (ADIT), British Chartered Institute of Taxation (CIOT), London.

2012-2013: PwC Academy, PG Certificate in Taxation / PG Certificate in Accounting

2009-2011: L.L.M. in Public Law, Law School of Athens, Grade "Excellent" (9,53/10) - Merit/Distinction (1st of all graduates).

2003-2008: Law School of Athens National University of Athens - Grade "Very Good" (Grade 7,15/10) - June 2008.

PUBLICATIONS:

PhD
"The General Anti-Avoidance Rules within the framework of International and EU tax law", Nomiki Bibliothiki, 2018 (in Greek language - under publication).

Β. Monographs

"Tax Law Synopsis", Nomiki Bibliothiki, 2018 (in Greek language)

Β. Books in cooperation

2017: Co-author in the "Tax Law Templates", 2nd Edition, coordinated by Mr. Theodore Fortsakis (Co-authors: I. Gotsis, D. Karavas, A. Karagouni, K. Lambadarios, G. Mylonogiannis, P. Pantazopoulos, I. Papadakis, Th. Paramythas, E. Rantos, Th. Skafida, Ch. Timagenis, G. Foufopoulos), Nomiki Bibliothiki.
2016: Co-author in the "Tax Law Templates", coordinated by Mr. Theodore Fortsakis (Co-authors: I. Gotsis, D. Karavas, A. Karagouni, K. Lambadarios, P. Pantazopoulos, I. Papadakis, Th. Paramythas, G. Pitsilis, E. Rantos, Th. Skafida, Ch. Timagenis, G. Foufopoulos), Nomiki Bibliothiki.
April 2015: "Income Tax Code L. 4172/2013 (Analysis, Interpretation, Diagrams, Case Law, Templates for Litigation), Nomiki Bibliothiki (Book), Co-author (with Mr. Koukoutsis).

C. Articles and comments on judicial decisions

October 2018: Core aspects of the Uniform Tax on the Ownership of Real Estate Property (ENFIA) and recent developments, Epixeirisi (Business) Journal, Nomiki Bibliothiki
September 2018: Fiscal State Aid in Infrastructure Projects: The Case of Piraeus Port in Greece, EC Tax Journal, Key Haven Publications Ltd
September 2018: The EU Manual in tax avoidance, Imerisia, Ethnos newspaper
July 2018: Digital tax in the EU in view of the need for fair taxation, Naftemboriki.gr
January 2018: Recent developments in jurisprudence on tax procedures, Epixeirisi (Business) journal, Nomiki Bibliothiki
October 2017: Greek laws on automatic exchange of tax information and CbCR (Automatic Exchange of Tax Info, APAs, Country by Country Report Legislation, incorporation of EU Directives, EU Tax Law), TP Week (International Tax Review).
October 2017: Recent tax and transfer pricing developments in Greece (CbC Report, MLI, MAP, M&As, Automatic Exchange of Tax Info and APAs), International Tax Review.
October 2017: The Mutual Agreement Procedure (MAP) within the context of the Double Tax Conventions signed by Greece as well as the Arbitration Convention, Epixeirisi, Nomiki Bibltiothiki (10/2017). (in Greek language)
September 2017: Individual Taxation, Spouses with different tax residence - comments on Decision No. 1215/2017 of the Supreme Administrative Court, Theory and Practice of Administrative Law, (8-9/2017), Nomiki Bibliothiki (in Greek language)
August 2017: "Principle of tax equity - Comments on decision 1087/2017 of the Supreme Administrative Court", Theory and Practice of Administrative Law (5/2017), Nomiki Bibliothiki (in Greek language)
August 2017: "State aid rules in the financial sector during the economic crisis: A disguised but yet necessary retreat or an honest compromise? The Case of Greece", European Public Law - Wolters Kluwer - volume 23 (2017) - Issue 3.
June 2017: "Greek authorities issue guidance on application of MAP", TP Week - International Tax Review (co-author with Eftichia Piligou, Tax Partner, Deloitte Business Solutions).
March 2017: "Adjustment of the objective values of immovable property: Comments on Decision No. 2335/2016 of the Council of State", Theory and Practice of Administrative Law, Nomiki Bibliothiki, (1/2017). (in Greek language)
January 2017: "Greek new MAP meets international standards and new measures on M&As are introduced", TP Week - International Tax Review (co-author with Eftichia Piligou, Tax Partner, Deloitte Business Solutions).
November 2016: "Greece amends TP documentation rules and APAs", TP Week, International Tax Review (co-author with Eftichia Piligou, Tax Partner, Deloitte Business Solutions).
November 2016: "The capital increase and its critical time in tax cases - Comments on Decision No. 2128/2016 of the Athens Administrative Court of Appeals, based upon No. 884/2016 Judgment of the Council of State", Epixeirisi Journal, Nomiki Bibliothiki (11/2016). (in Greek language)
August 2016: "The experience from taxation issues in European countries - The case of Bulgaria, Cyprus, Luxembourg, United Kingdom", Epixeirisi Journal, Nomiki Bibliothiki (8-9/2016). (in Greek language)
July 2016: "Clarification on Greek transfer pricing documentation: Issues with tax adjustments and REICs", TP Week, International Tax Review (co-author with Eftichia Piligou, TP Leader, Deloitte Business Solutions).
June 2016: "The tax related case law of the European Court of Human Rights (ECHR, Strasburg)", Public Law Journal (www.publiclawjournal.com) (in Greek language)
June 2016: "New Guidance on TP Documentation in case of mergers by absorption", TP Week, International Tax Review (co-author with Eftichia Piligou, TP Leader, Deloitte Business Solutions).
April 2016: "Concept of "tax dispute" and relevant jurisdictional issues with regard to investment disputes - Comments on Decision No. 64/2016 of the Council of State", Theory and Practice of Administrative Law Journal (2/2016), Nomiki Bibliothiki. (in Greek language)
2016: "The definition of associated parties according to the provisions of the Greek Income Tax Code and the concepts of "economic dependence" and "decisive influence", Epixeirisi, Nomiki Bibliothiki. (in Greek language)
2016: "New Penalties for Transfer Pricing Failures", TP Week, International Tax Review (co-author with Eftichia Piligou, TP Leader, Deloitte Business Solutions).
2016: "Omission of the Greek State to adjust the objective values of real estate property located in Greece and restriction of the retroactive effect of the court's decision - Comments on Decision 4446/2015 of the Council d'Etat, Synigoros Journal, Nomiki Bibliothiki. (in Greek language)
January 2016: "Municipality Tax imposed on companies owned by the Hellenic Republic Asset Development Fund "HRADF" - the case of the Hellenic Horse Racing Organisation ("ODIE"), Comments on Decision 4431/2015 of the Athens Administrative Court of Appeal", Business Journal ("Epixeirisi"), Nomiki Bibliothiki. (in Greek language)
November 2015: "Extension of the statute of limitation in tax cases - Comments on Decision 624/2014 of the Athens Administrative Court of Appeal", Business Journal ("Epixeirisi"), Nomiki Bibliothiki. (in Greek language)
August-September 2015: "Deemed income taxation in case of foreign tax residents - Comments on No. 1841/2015 Decision of the Conseil D' Etat", Business Journal ("Epixeirisi"), Nomiki Bibliothiki. (in Greek language)
July 2015: "Recent Amendments of the Greek VAT Code according to Law 4316/2014", Business Journal ("Epixeirisi"), Nomiki Bibliothiki, a study concerning Use and Enjoyment Rules as well as the MOSS regime regarding telecommunications, broadcasting and e-services. (in Greek language)
March 2015: "Date of issuance of an administrative act as a prerequisite of its validity - Comments on Decision No. 2282/2014 of the Council of State", Theory and Practice of Administrative Law Journal, Nomiki Bibliothiki. (in Greek language)
March 2015: "Alternatives for Tax Dispute Resolution and the Elimination of Double Taxation", Business Journal, ("Epixeirisi"), Nomiki Bibliothiki. (in Greek language)
February 2015: "The application of the arm's length principle in financial intercompany transactions", Business Journal, ("Epixeirisi"), Nomiki Bibliothiki. (in Greek language)
2014: "Global Automotive Tax Guide 2014 (Greece)", PwC, Car taxation in Greece
May 2014: "The OECD Action Plan on Base Erosion and Profit Shifting", Business Journal, ("Epixeirisi"), Nomiki Bibliothiki. (in Greek language)
March 2014: "Advanced Pricing Agreements within the context of International, European and Greek Legal Framework", Business and Company Law Review, Nomiki Bibliothiki. (in Greek language)
2013: "Liberalization of electrical energy market and utilities - Comments on Decision 469/2012 of the Supreme Administrative Court concerning the supply of electrical energy, Applications of Public Law Journal. (in Greek language)
"The quasi European Constitution following the Lisbon Treaty", Public and Administrative Law Review Journal. (in Greek language)

ADDITIONAL INFORMATION:

SCIENTIFIC EXPERIENCE
Marangopoulos Foundation for Human Rights, 2007 onwards.
Union of Greek Publicists (EED), October 2015 - present.
Scientific associate at the journal "Enterprise", issued by the Nomiki BibliothikI.
Scientific associate - Manager Responsible for Deloitte Academy
Country Correspondent in TP Week (International Tax Review), 2015-2017.
MEMBERSHIPS
Athens Bar Association, (September 2008-present)
Multilaw, (October 2010-October 2011)
First Law International, (October 2010-October 2011)
European Law Students Association (ELSA), March 2009-March 2010
British Chartered Institute of Taxation, London, 2013-present.
International Fiscal Association (IFA Greek Branch), October 2015 - present.
Scientific Society of Jurists E-themis, November 2015-present.
Hellenic Association for European Law (FIDE) October 2018-present.
SCIENTIFIC CONFERENCES AND SEMINARS
"Critical Transfer Pricing Issues in the post-BEPS era", The 2017 ADIT Seminar on Transfer Pricing - Altium Training European Center of Professional Studies - February 2017.
"Transfer Pricing Issues following the OECD BEPS Action Plan", 3rd Symposium of E-themis ("Association of Greek Lawyers") "Current Issues of Tax Law", Divani Caravel Hotel, 16-17/12/2016.
"Corporate taxation in Europe - The tax systems of Bulgaria, Cyprus, Luxembourg, United Kingdom", 2nd Panhellenic Tax Conference of Epixeirisi Journal, "The position of Greece in the European Tax Reality", Nomiki Bibliothiki, Thessaloniki, 28/5/2016.
"Recent Developments in Tax Law following the OECD BEPS Action Plan", 3rd Panhellenic Conference of Public Law, "Public Law in Transition", 22-23 April 2016, Heraklion Crete.
"Final Actions of the OECD BEPS Action Plan, released in 5/10/2015", 17/11/2015, Deloitte Business Solutions.
Tax Dispute Resolution -Tax and transfer pricing disputes - Mutual Agreement Procedure -Arbitration Convention, 9/12/2014, Deloitte Business Solutions.
"Intra-group funding and the Greek debt crisis from a Transfer Pricing Perspective", 21/22-52012, PwC international tax and transfer pricing seminar in Rome.
"Manufacturing and processing functions and relevant risks within the framework of Value Chain Transformations - Income tax issues- VAT and custom duties", 24/25-4-2013, PwC international tax and transfer pricing seminar in Warsaw, Poland.
"Greek transfer pricing legal framework", 24/25-4-2013, PwC international tax and transfer pricing seminar in Warsaw, Poland.
"Recent Developments in Greek tax legislation (CFC Rules - Business Restructurings - APAs - anti-avoidance rules)", 26/28-11-2013, PwC international tax and transfer pricing seminar in Rome.
"PE issues within the context of intragroup transactions and business reorganizations", 26/28-11-2013, PwC international tax and transfer pricing seminar in Rome.
ACCREDITATION
Advance Diploma in International Taxation (ADIT) - UK's Charted Institute of Taxation.

Project Team

Προχωρημένες ρυθμίσεις