Greece's Council of State declares 20-year and 10-year tax-evasion limitation periods unconstitutional

The Council of State, Greece's highest administrative court, issued decision 1246/2026 declaring the 20-year limitation period for the state's authority to impose tax burdens due to tax evasion unconstitutional, citing a violation of the constitutional proportionality principle. The court also invalidated the 10-year limitation, finding it inconsistent with articles 78(1) and (2) of the Constitution because it retroactively affects the year 2013, preceding the law's publication.

Both provisions are therefore replaced by a uniform five-year limitation. The judgment was delivered by the seven-member composition of the Council's second department, led by Vice-President Konstantinos Kousoulis and authored by Councilor Maria Stamatopoulou. This decision aligns tax-collection powers with constitutional standards and sets a clear five-year deadline for tax-evasion cases.