Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Greek Tax Law
Kristoffersson, Lang, Pistone, Schuch, Staringer, Storck,eds., Tax Secrecy and Tax Transparency: The relevance of confidentiality in tax law (Peter Lang 2013).
31 Pages Posted: 3 Nov 2014
Date Written: July 20, 2012
The paper examines the Greek law's approach to tax secrecy and tax transparency. It sets out by providing a historical account of tax secrecy laws in Greece and their evolution. It, further, discusses the legal framework underpinning tax secrecy in Greece (both with regard to the Greek Constitution and specific tax laws) and its effectiveness. It, finally, provides an overview of the legal contours as to the access to the taxpayers' data both by the public and by individuals, while it also considers more specific provisions relating to secrecy, such as bank secrecy and lawyer's confidentiality.
Keywords: Tax Law, Tax Secrecy, Tax Transparency, Confidentiality
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