Configuration of a case law regarding the statute of limitations for tax evasion crimes

A significant number of court decisions has been issued, which, with regard to the period of statute limitation concerning tax evasion crimes allegedly committed before 6.11.2020, apply the provisions under which the beginning of the period of limitation coincides with the alleged time of commitment of the act, regardless of the time of finalization of the relevant tax debt. This constitutes a serious development, as this interpretation may lead to various pending criminal cases being considered time-barred by the competent court.   

Apostolos Moudoulias, Co-founder & Managing Partner