Expertise

The Council of State has delivered two important rulings on the clawback mechanism applicable to medical devices, medical consumables and special nutritional supplements. While the Court found the 2017 clawback unlawful and annulled the relevant assessment acts, it upheld the mechanism's constitutionality for 2018. The key points of the decisions are outlined below.At a glanceOn 29 May 2026, summaries of Decisions No. 662/2026 and 663/2026 of the seven-member chamber of the Sixth Section of the Council of State were published on the Court's website. These decisions address the application of clawback mechanism to medical devices, medical consumables, and special nutritional supplements, pursuant to Article 100 of Law 4172/2013, as amended by Article 34 of Law 4447/2016 and as in force duri...

Asc. Professor Dimitris Babiniotis, head of Litigation & Arbitration, and Dr. Emmanouil Mavrantonakis, senior associate, contributed the Greece chapter to the Lexology In-Depth International Arbitration Guide 2026, addressing key legislative, judicial, and practical developments relevant to international arbitration in Greece.The guide offers an analytical overview of significant issues across major arbitration jurisdictions, examining recent trends and decisions within the context of each jurisdiction's legal and arbitration framework.Read the full guide here. ...

Our Head of Energy, Anastasia Makri, participated in the forum “Greece in the New Era of Nuclear Energy” at the Eugenides Foundation last week, where she analysed the current legal framework for nuclear energy in Greece. The forum was organised with the support of ICC Hellas, Consolidated Contractors Company, SMR Consulting and Athlos Energy.Drawing on national and EU legislation, as well as international conventions, Anastasia highlighted the institutional and regulatory framework that would need to be developed should Greece decide to pursue a nuclear programme. She emphasised that any such decision would extend well beyond technical considerations, requiring a comprehensive framework covering licensing, safety, liability, environmental assessment and international obligations.The discus...

Greece is taking an important step towards preventive tax certainty with the introduction of Tax Binding Rulings, effective from 1 October 2026 onwards.In their article published in Kathimerini, Maria Zoupa, head of Corporate Tax, and Diana Tsourapa, partner, discuss the new procedure, which allows taxpayers to obtain a binding interpretation from the Tax Administration on future facts, aligning Greece with established European practices.The article highlights both the opportunities and the challenges of the new procedure, noting that while Tax Binding Rulings can offer meaningful legal certainty and protection from subsequent tax assessments, concerns remain regarding the high cost of access and the need for adequate reasoning in case of rejection.As they note, with clear procedures, appr...