- The article discusses the tax treatment of income and VAT on the purchase and sale of pollution emission rights.
- It was republished from the October-November 2023 Newsletter of SOL S.A.
- An industrial company participating in the emission monitoring system bought and sold pollution rights within the EU.
- The tax committee’s opinion is based on Directive 2003/87/EC, defining emissions trading rights.
- The tax treatment of income from rights is discussed in relation to the provisions of Law 4172/2013.
Source: taxheaven.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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