148 results found

In this article, we examine the offence of breach of trust under Article 390 of the Greek Criminal Code, which may be committed by managing directors, members of the Board of Directors...

Our Corporate Briefing provides an overview of recent developments in corporate law, regarding the sanctions for failure to comply with the provisions of the Law on the operation of GEMI...

One of the most critical consequences of a company being declared bankrupt or being registered in the Electronic Insolvency Registry (EIR)...

Partnerships, such as general partnerships, are legal entities through which small and medium-sized businesses operate.

The Omnibus proposal, apart from reducing the scope of mandatory reporting by 80% –i.e. CSRD remaining mandatory only for companies with more than 1.000 employees or revenue...

As of 1st March 2025, the Digital Work Card system in Greece becomes mandatory for the tourism and catering sectors, aiming to accurately track employees'...

The personal relationship of trust between partners forms the foundation of partnerships, but what happens when that trust breaks down? This article explores the legal framework governing a partner's voluntary withdrawal from general and limited partnerships in Greece, examining the critical distinction between status-related and financial consequences of departure.

On June 2nd, Law 5203/2025 was adopted, restructuring and amending the existing Development Law 4887/2022.

As Europe simplifies its ESG framework through the recent reforms of the "Omnibus Package" and "Competitiveness Compass", reassessing the relationship...

This article examines the tax treatment of common monetary flows in practice—between companies and their shareholders/partners, or among related businesses...

The recent enactment of Law 5164/2024 (Government Gazette A' 202/12-12-2024), incorporating the "Corporate Sustainability Reporting Directive" (CSRD) into domestic law...

The claim of a departing partner in a Greek general partnership (G.P.) for the return of their corporate share constitutes an inalienable right and cannot be excluded through the partnership agreement.

Company directors increasingly have ever-growing tasks on their agendas, with responsibility for upholding the success of their companies and making critical strategic decisions.

When a partnership suffers loss due to a partner's breach of duty, does the claim belong to the partnership or to the individual partners? This article explores the critical distinction between collective and personal loss in Greek partnership law, examining when wronged partners may pursue direct claims for damages. It analyzes the intersection of contractual obligations, tortious conduct, and the separate legal personality of partnerships under the Greek Civil Code.

October's Monthly Tax Briefing covers recent developments in tax legislation.

The GBCI 2024 report ranks jurisdictions according to the complexity of their business environment, with the top 10 being the most complex and the bottom 10 being the least complex.

By virtue of Decision A. 1160/2026, the Independent Authority of Public Revenues issued the list of preferential tax regime jurisdictions for 2024 within the meaning of par. 6 & 7 of Article 65 of Law 4172/2013.

Η ευθυγράμμιση των ελληνικών επιχειρήσεων με τις αρχές της βιώσιμης ανάπτυξης αποτελεί πλέον β&