Greece amended its Value Added Tax (VAT) Code with respect to: (i) the extension of the application of the reduced VAT rates; (ii) the tax treatment of vouchers; (iii) the application of the effective use and enjoyment rule in the short-(term leasing of professional pleasure vessels; and iv) the determination of the place of taxation when e-services are supplied to individuals, non-taxable persons.
Source: EY Insights
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