Government Clarifies Applications Of Stamp Duty On Interest Bearing Loans
Published date | 20 October 2022 |
Subject Matter | Finance and Banking, Tax, Financial Services, Sales Taxes: VAT, GST |
Law Firm | Eurofast |
Author | Ms Maria Sarantopoulou and Alexandra Theologou |
Following up to our previous article , a new law has been issued regarding the stamp duty obligations on loans, also covering those between enterprises.
Article 172 of this Law 4972/2022 adds a new clause to the VAT Code and clarifies that interest-bearing loans are still subject to stamp duty. This way, the national legislature refutes the Decisions no. 2163/2020 and 2323/2020 of the Hellenic Council of State (Greece's Supreme Administrative Court) that ruled in favor of the abolishment of stamp duty for intra-enterprises loans.
Additionally, this new provision will have a retroactive effect dating back to 01.01.2021, meaning that every loan agreement concluded after this date is subject to stamp duty. The stamp duty due will have to be paid until...
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