Judicial Review over the Extension
of the Limitation Period in Tax Cases:
Hellenic Council of State (Simvoulio tis Epikratias)
Judgment no. 1738/2017, in Plenum
Assistant Judge, Greek Council of State
Provisions enacting the extension of the limitation period in tax cases are contrary to the paragraphs 1 and 2 of Article 78 of the Greek Constitution and to the principle of legal certainty, to the extent that their scope includes tax claims incurred in years prior to the year before the publication of the relevant laws.