Our tax team, led by Aspasia Malliou with the support of Senior associate Maria Kilatou, has succeeded in issuing twenty-one positive decisions before the Dispute Resolution Directorate Court, which mandated multi-million VAT refund related to rebates. In particular, our tax team successfully represented one of the top 10 leading pharmaceutical companies in the global pharma industry, handling a complex tax case related to VAT on rebates. The decisions of the Dispute Resolution Directorate are of great importance, since the VAT legislative treatment on rebates had created ambiguity among the pharmaceutical companies while the handling of the case required a sophisticated argumentation grounded on ECJ jurisprudence and landmark decisions, issued by Greek Courts, which our tax team was also the pioneer to achieve. Along with the legal argumentation, the cases were grounded on a strong accounting approach. The Dispute Resolution Directorate accepted the twenty-one administrative appeals and sent back the cases to the tax office to proceed with the VAT refunds. The above outcome has a significant impact, as it creates a precedent for VAT refunds in the whole pharma industry, as regards rebates, at the level of Greek tax administration, without proceeding to judicial recourses before the Greek Courts.

Aspasia Malliou, supported by associates Dimitra Katsipi and Charis Stampoulis, has succeeded in issuing nine decisions before the Council of State, which will lead to €2,77 million refund on real estate transfer tax for a leading credit institution of Cyprus. With its decisions, the Council of State upheld the judgment of all the Administrative Courts of First Instance of the country, which mandated the relevant tax refund.

Aspasia Malliou and team successfully represented an insurance company before the Greek Supreme Administrative Court in overturning a judgement by the Athens Administrative Court of Appeal for €5m.

Aspasia Malliou and team successfully represented two individuals before the Greek Tax Authorities achieving the reduction of the primary assessment act of a tax audit to be reduced  from €30m to €1.3m in the first case and from €5.6m to €0.5m in the second case.

Aspasia Malliou and team successfully represented three individuals before the Greek Tax Authorities achieving the reduction of the primary assessment act of the tax audit from €2.8m to €0.6m in the first case, from €0.5m to €0.1m in the second case and €0.1m to €0.06m in the third case.