The Council of State, with its decision no. 1246/2026, ruled unconstitutional the provision of the 20-year statute of limitations of the State's right to impose tax charges due to tax evasion, just as unconstitutional was also deemed the 10-year statute of limitations of the State's right to impose tax charges due to tax evasion. In both of these cases, consequently, the 5-year statute of limitations applies.
Specifically, the seven-member panel of the Second Section of the Council of State, chaired by Vice President Konstantinos Kousoulis and with rapporteur Councilor of State Maria Stamatopoulou, held that: a) the provision of a 20-year statute of limitations for the State's right to impose tax charges due to tax evasion (article 36 para. 3 of law 4174/2013) is contrary to the constitutional principle of proportionality, and b) the transitional provision of article 66 para. 27a sentence b of law 4646/2019 concerning a 10-year statute of limitations for the State's right to impose tax charges due to tax evasion is contrary to article 78 para. 1 and 2 of the Constitution, because it covers in this case a year (2013) earlier than the previous year of the publication of the law.
SOURCE: ANA-MPA