European Commission Closes Infringement Proceedings with Greece Regarding ATAD Reverse Hybrid Mismatch Rules

The European Commission closed infringement proceedings with Greece on 26 January 2023 in case INFR(2022)0058 regarding the implementation of the reverse hybrid mismatch rules of the Anti-Tax Avoidance Directive (ATAD). A reasoned opinion was sent to Greece in July 2022 due to Greece's failure to communicate the required national measures implementing Article 9a of Council Directive (EU) 2017/952 (ATAD2) on amending Directive (EU) 2016/1164 (ATAD1), as regards reverse hybrid mismatches. Gree…