Council of State decision 2765/2019

Council of State decision 2765/2019 accepted the appeal against decision 923/2017 of the Thessaloniki Adiministrative Court of Appeals and ruled that the obligation of the tax authority to summon the interested party to express views before the imposition of a tax fine cannot be substituted by the judgement of a civil court on the views of the affected individual in a different case, even if it is related with the tax dispute.