Judgement 1513/2022 Minor Panel of the Plenum

Article 144 par. 4 of Law 4820/2021. Persons who have taken an unlawful decision of legal obligation, which has been executed, are liable for causing a deficit only if they acted with intent or gross negligence. Establishment of limited liability of these persons, in contrast to that of other persons responsible for making up the deficit under Articles 142 and 143. Application of the provision also to appeals against tax assessments issued before the publication of this law. Non-application of the 10-year limitation period of article 39 of law 4509/2017, because the tax assessment was issued before 22.12.2017, the date of entry into force of the above regulation. Discontinuation of trial. Imputation against a non-existent person. Judgment on the non-substitution of the disputed expenses in the legalization provisions of article 34 of law 3801/2009.

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