According to the article 1485 of the Civil Code, parents and children have mutual obligation of alimony. The same applies to spouses and relatives of different degree.
These obligations that arise not only from the Law but also from ethical rules and they aim to the support of the institution of the family, in some cases, continue to bear effects after the dissolution of marriage. Specifically, the legislation provides that there is a special alimony obligation between former spouses only in certain cases that are listed in law and a general alimony obligation from parents to children, since the dissolution of marriage does not affect anything from a legal perspective in relation to the children.
The above obligations are mentioned below:
According to Greek law, each spouse is obliged after the divorce to ensure that their capable of meeting their own needs, based on their own merits and revenues. However, there are certain exceptions to this principle, as they are exhaustively mentioned in the art. 1442 of the Civil Code. If one of these exceptions are applicable, the wealthiest spouse is obliged to pay alimony to the other. The aim of this provision is clearly to serve ethical and social reasons and is irrespective of which spouse is responsible for the ending of their marital life.
Thus, in order for the less wealthy spouse to be entitled to receive alimony from the other spouse, one of the exceptions referred to the art. 1442 of the Civil Code should be met. Specifically, the alimony could be owed in case that one of the spouses is in such age or health condition, at the time the divorce is issued, that does not allow them to work in order to make their own living or the custody of the children prevent them from exercising an appropriate profession, or they are unable of finding a steady work, as well as due to reasons of indulgence.
Several criteria are taken into consideration by the courts so as to determine the amount of the alimony owed by the wealthiest spouse to the other. The living conditions of the beneficiary spouse during their marital life, as well as after their divorce is of great importance. Furthermore, basic criterion is the financial situation of both the beneficiary and the debtor spouse, as well as their property and its ability to exploit it.
According to no. 12781/2015 decision of the Court of First Instance of Thessaloniki, the wealthier spouse in this case, whose income amounted to approximately € 1.370 per month, should pay the amount of 100€ per month to his former spouse, since she encountered health issues and was unable to find a job, despite the efforts she had undertaken. In another case, the Court of Appeal of Athens judged, with its no. 2226/2010 decision, that the wealthier spouse, whose income amounted to approximately € 12,000 per month, should pay the amount of € 2,500 per month to his former spouse, as she was facing psychological problems, was of advanced age and due to her long absence from the professional field, would find it extremely difficult to find a suitable job.

After the divorce is issued the children- even if they are adults- are entitled to alimony, since they cannot support themselves by finding a suitable job for their age or by exploiting their property or due to their health situation, educational needs etc.. As far as the minor children are concerned they should receive alimony in case their income from their property or job is not sufficient to cover their needs.
The determination of the amount of the alimony depends on the needs of the beneficiary, according to their living standards, namely their special living conditions. Specifically, the main factors that are taken into account from the courts are the age and the health condition of the beneficiary, their place of residence, their educational needs, as well as the financial situation of the person liable to provide alimony.
At this point it should be pointed out that the parents have joint obligation to provide for the children, each according to their financial capacity. However, the parent assigned with the custody of a minor child may include in their alimony obligation any actual expenses, and/or any personal services arising from their cohabitation with the minor child, such as the time spent to assist the child in the preparation for the school and to escort the minor in school and in their activities, the household etc.
The amount of the alimony should be correspondent to all beneficiary’s needs that are essential, excluding extravagant wishes or irrational demands. Thus, the alimony includes any money required to cover their upbringing and professional or general education.
The Supreme Court with its decision no. 953/2015 upheld the relevant decision of the Court of Appeal, according to which, the necessary alimony amount in order for the beneficiary’s needs to be met was up to 1.200 €. It should be noted that the beneficiary was an adult, however, due to his studies it was not feasible for him to find themselves a suitable job.
According to no. 82/2014 decision of the Court of First Instance of Tripoli, the necessary alimony amount in order for the two minor children’ needs to be met was up to 800 €. The court after taking into consideration the financial situation of the parents, as well as the personal services offered to them by their mother who had custody, judged that the father, whose income was approximately 1510€, should contribute the amount of 330€ and the mother, who gains approximately 2.000€ per month, should pay the rest of the alimony amount.
According to no. 1831/2014 decision of the Court of Appeal of Athens, the necessary alimony amount in order for the two minor children’ needs to be met was up to 2.200 €. The court after taking into account the financial situation of the parents, as well as the personal services offered to them by their mother who had custody and the health issue she encounters, judged that the father, who was a doctor and whose income was approximately 11.600€, should contribute the amount of 1.800€ and the mother, who income was approximately 1.500€ per month, should pay the rest of the alimony amount.
According to no. 7193/2012 decision of the Court of First Instance of Athens, the beneficiary’s right for alimony is considered as abusively exercised, in case the beneficiary does not fulfills their obligations, deriving from the article 1507 of the Civil Code. The article 1507 C.C. provides that both parents and children ought to show mutual assistance, support and respect. In the relevant case, it was proved from specific incidents that the beneficiary was treating his father in a derogatory and contemptuous way and thus, his right for alimony provision was abusively exercised. The court rejected his application for alimony.
According to the art. 1494 of the Civil Code, in case a term of the alimony alters after the relevant decision of the court is issued, the court may amend its decision or even order the discontinuation of the alimony obligation.
Such terms subject to changes are mainly the conditions that the court took into account in order to issue its decision, such as the health condition and the financial situation of both the beneficiary and the debtor, the general financial situation of the country etc.
As per consequence, if any changes regarding the beneficiary’s living conditions or the financial state of the debtor occur after the issuance of a court decision defining the amount of alimony payable, it is possible for the court to adjust the amount of the alimony, upon beneficiary’s or debtor’s request.
Finally, it should be mentioned that the Law provides that an application for interim measures can be submitted and a relevant court decision can be issued, in case there is an emergency and/or imminent risk.
For instance, such emergency occurs when the other parent is unable of even temporarily providing for the child or themselves, and thus, their decent living is endangered.





Promotion of pharmaceutical products in Greece is highly regulated. The Association of Pharmaceutical Companies in Greece ( SFEE ) is a member of EFPIA and follows its Code of Conduct. In parallel the National Organization of Pharmacies ( EOF ) issues regularly circulars which put rules for the promotion of pharmaceutical products.

The present deals with some usual topics that the pharmaceutical companies face when advertising their products and includes the relevant provisions of the Code of Deontology of SFEE.

  1. To whom is advertising of medicinal products allowed?

The advertising of medicinal products depends on the kind of the medicinal product which is advertised.

For prescription medicines the advertising is allowed only to health care professionals.

For  non-prescription medicines the advertising is allowed also to the public.

  1. Which are the prerequisites of advertising prescription medicines?

For the prescription medicines, the Advertisements may only appear in professional publications, namely publications sent or delivered exclusively to health care professionals.

Generally, Advertisements are not permitted in audiovisual material or on the Internet, including online journals. However, they are allowed when the access is restricted by the use of a password to HCPs.

In every advertisement the prescribing information of the product ( SPC ) must be included. However, abbreviated advertisements are exempted from this obligation.

All information and claims must be correct, accurate, objective and unambiguous and must be based on relevant and comparable aspects of the medicinal products, as well as on an up-to-date evaluation of all the evidence, reflecting that evidence clearly. They must not be directly or indirectly misleading and they must not distort the scientific facts.

Direct or indirect promotion of misleading indications of the medicinal product, reference to outdated scientific data, putting forward inaccurate or unsubstantiated claims, misleading comparison with other medicinal products and generalization of isolated observations are prohibited.

Any information, claims or comparisons must be capable of scientific substantiation .(art. 5,6 of chapter A of Code of SFEE)


  1. Is the comparative advertising of medicinal products allowed?

In general, the comparison is allowed but it must be capable of scientific substantiation.

Comparative claims of superiority or non-inferiority and the like are only permitted if they are risen from the level of statistical significance in Head to Head, specially designed randomised comparative trials, published in peer-reviewed scientific journals, aimed at comparing the safety/efficacy parameters and other properties of the medicinal product (primary or secondary end points of the trial).

Hanging comparisons such as “it is better”, “better safety profile”, etc. without stating what the medicinal product is compared with are not allowed.

Along with comparisons and/or statistical data, the following must always be stated:

  1. the statistical significance level (P/P value or confidence intervals) must be stated for data that are statistically non-significant;
  2. further statistical data analysis, when such data have not been published (i.e. extrapolation of results by the company), is not allowed.

Where the clinical significance is not known, this must be stated on the same page.

All factors under comparison must be stated, accompanied by clarifications where and as necessary.

Data from patient registries must not be used as a basis for comparative claims. When such data are presented, the identity of the registry must be indicated and a clarifying notice to the following effect must be added:

“The results shown here have been derived from a patient registry and not from a randomised trial involving direct comparison of therapeutic factors, therefore they do not suggest such comparison” (art. 6 of chapter A of Code of SFEE)


  1. Is the publishing of press releases for medicinal products allowed?

There is a general prohibition regarding the publishing of any kind of information concerning unauthorized medicines (prior to the grant of marketing authorization by the National Organization of Medicines), however a press release can be published under the strict condition that it is informative and does not include any promotional references to specific unauthorized medicine.

  1. Is the provision of gifts to the health care professionals allowed?

It is permitted to offer item medical/educational devices/applications of insignificant value, up to EUR 15 (per item) VAT included, closely associated with daily HCP practice.

All the above informational and educational material for medical use is considered promotional and must therefore be notified to EOF. Such material must not use the product brand name and/or include a direct or indirect advertising message, but only the company’s logo.

Any other donation, sponsorship or benefit in kind to HCPs is prohibited.

  1. Is the provision of hospitality to health care professionals allowed and if yes under which prerequisites?

Pharmaceutical companies are permitted to cover the participation costs of HCPs, including travel, registration, accommodation and meals, subject to approval from EOF and from their employers.

HCPs are entitled to participate only in conferences related to their specialty or similar specialties and of course the participation of any accompanying persons in any activity organized by a pharmaceutical company is banned.

The choice of venue must be very careful and it is not allowed to use venues that are renowned for their entertainment facilities or are extravagant (e.g. spas, resorts, casinos, etc.).

Scientific events cannot be held in touristic destinations during the respective high seasons, i.e. during the summer season (20/6 to 15/9) and during the winter season (15/12 to 15/1), and under no circumstances in skiing destinations for the period from 15/12 to 15/3.

The venue must be suitable for professional events and a conference hall for these events is complulsory. For conferences held in Greece, the accommodation of HCPs in, 5-star hotels is prohibited. It is permitted to hold a conference:

  1. in all 5-star hotels located in the capitals in the prefectures of Greece, which have a conference hall, provided they meet the cost requirement under the Code as to the daily cost of accommodation (including VAT and breakfast) and subject to the provisions of seasonality;
  2. in all 4-star hotels which fulfil the cost requirement under the Code and have a conference hall, subject to the provisions on seasonality.
  3. in exceptional cases, hotels located outside the capital of a prefecture, if they meet the needs of the conference and following the positive opinion of the Conferences Committee of SFEE.


Entertainment events (excursions etc.) in connection with a scientific event are not allowed.

EOF has put limits to the number of participation that a HCP  can have to conferences per year however these limits do not apply for HCPs with an active role in the conference ( speaker etc. )

For air travel, economy class tickets must be offered, and business class tickets may be offered only if flights exceed 4 hours.

The cost of meals per participant should not exceed EUR 70 (excluding VAT) per day abroad and EUR 70 (including VAT) per day in Greece. The same cost of meal applies also for foreign HCPs who participate in scientific events held in Greece. Accommodation costs must not exceed EUR 250 (excluding VAT) per day in 4-star hotels abroad and EUR 140 (including VAT) in Greece. In this price (EUR 140) breakfast is included. The above mentioned meals’ and accommodation limits apply also for foreign HCPs who participate in scientific events held in Greece. The hospitality cost (meals and accommodation) of scientific events held abroad, should follow the limits of the hosting country of the event, on the condition that the cost of meals does not exceed 70€ (excluding VAT) per day and the cost of accommodation does not exceed 250€ (excluding VAT) per day in 4*star hotels.

EOF categorizes the scientific events in four categories and imposes limits to the amounts that a pharmaceutical company may give for the sponshorship of the event according to its category. (art. 19 of Chapter A of Code of SFEE)

  1. It is allowed to have a business meal with an HCP ?

It is permitted to organise business meals outside the scope of scientific events in places appropriate for the purpose of the meeting. In any case, the daily cost per meal and per person cannot exceed EUR 70, including VAT. (art. 19 of Chapter A of Code of SFEE)


  1. Are there in Greece disclosure obligations for the payments to HCPs?

According  to the Code of SFEE each Member company shall document and disclose on their website and on the EOF website platform, within six months’ by the end of each calendar year at the latest, individually by name all Transfers of Value it makes, directly or indirectly, to or for the benefit of a Recipient.  Except as expressly provided, transfers of value shall be disclosed on an individual basis. Each Member Company shall disclose, on an individual basis for each clearly identifiable recipient (name, surname, Tax Registration No) the amounts of transfers of value  to such recipient in each Reporting Period which may be reasonably allocated to one  of the following categories: 1/. Transfers of value to HCOs related to:  Donations and grants, Sponsorship of events, Fees for service and consultancy, 2/ Transfers of value to HCPs related to: Events such as registration fee, travel and accommodation expenses (to the extent permitted by Article 19, Chapter A of Code of SFEE),  Fees for Service and Consultancy.

Disclosures shall be made on an annual basis and each reporting period shall cover a full calendar year. Disclosures shall be made by each Member Company within 6 months after the end of the relevant Reporting Period and the information disclosed shall remain available in the public domain for a minimum of 3 years, unless the Law or the Hellenic Data Protection Authority defines a shorter or longer period after the time such information is first disclosed.  Disclosures shall mandatorily be made in the Greek language.

Non-compliance with such provisions shall entail the imposition of sanctions. (Chapter B of Code of SFEE)



LAW DIGEST Article on divorce 


Greek Law recognizes various type of marriages (civil or religious ) as well as various ways for the dissolution of a marriage.

The present deals with the types of divorce and their conditions as well as with the relations between the spouses and the children after a divorce.

A/What types of marriage are there in Greece?

Marriage is conducted by means of a statement given by both persons simultaneously before the Mayor that they consent to the marriage (civil marriage) or by means of a religious ceremony (religious marriage). Both types of marriage generate the same legal effects.

Β/How can a marriage be dissolved in Greece?


Regardless of the type of marriage, a divorce can be issued by means of an irrevocable court decision which cannot be contested by any legal means.  (Section 1438 CC)

B2/Types of divorce:

Β2.1/Mutual consent divorce:

Mutual consent divorce relies on a common agreement of the spouses that they consent to the dissolution of their marriage (Section 1441 CC). The spouses may dissolve their marriage by means of a written agreement, provided that the marriage had a minimum duration of six months before the execution of such agreement. Such agreement is signed by the contracting parties and their authorised attorneys or only by the latter, if duly authorised by special power of attorney executed during the month precedent to the date the agreement is executed.

If there are minor children, the marriage is validly dissolved if the agreement is accompanied by a written arrangement of the spouses regulating the children’s custody and parent-child communication details.

Mutual consent divorce is a much less costly and time consuming process than the contested divorce, and it is generally recommended.

B2.2/ Contested divorce:

A contested divorce procedure is initiated where the spouses failed to reach a common agreement on the dissolution of their marriage and one of them sues the other demanding the dissolution of the marriage.

Whether a divorce suit will be eventually accepted by the court depends on whether any of the following statutory grounds for divorce – restrictively set out in the law – is duly met:

  1. A) According to Section 1439 CC, either spouse may file a petition for divorce if there has been an irretrievable breakdown of the marriage, for reasons attributable to the Respondent or both spouses, so that the continuation of the marriage has become intolerable for the Petitioner.  It is therefore evident that such breakdown of the marriage may not be attributable exclusively to the Petitioner. If so, the petition is dismissed as inadmissible.  By way of indication, the Greek case law mentions the following events as solid causes of such irretrievable breakdown of a marriage: abandonment of the spousal residence, disregard of either spouse towards the other, emotional detachment of the spouses, insult to the personality of either spouse by the other, immorality or dishonesty of either spouse,
  2. B) Unless refuted by the Respondent, such irretrievable breakdown of the marriage is presumed in case of bigamy or adultery, abandonment of the Petitioner or attack against his/her life by the Respondent, as well as in case of domestic violence.
  3. C) If the spouses have been living separately for a period of two consecutive years, then the irretrievable breakdown of the marriage is presumed and a petition for divorce may be filed even if the causes of such breakdown are attributable exclusively to the Petitioner. The two-year separation period is not suspended by any minor cessations that took place in an effort of the spouses to restore their relations. “Separation” means both the physical and emotional detachment of the spouses along with a wish to no longer live together. Separation also exists where the spousal relationship has been so severely undermined that it is no longer tolerable to the spouses. In case of physical separation of the spouses for a term of two years, the irretrievable breakdown of the marriage, as a solid ground for a divorce, is irrefutably presumed. This practically means that the spouses may be separated even while they are still living together.


C/ What are the spousal relations after the divorce?

C1/ Alimony

The legal term “alimony” refers to the amount of money required by a person to meet their basic needs, e.g. food, accommodation, lighting, heating, clothing, entertainment and medical care as well as their upbringing and education. C1a) Who is entitled to receive alimony? Entitled to receive alimony is any person who is unable to live on his/her own resources or from an employment appropriate to his/her age, medical condition or other living standards also in view of also to any educational needs.


According to Section 1486 CC, a minor child is entitled to a alimony allowance from his/her parents, even if he/she owns assets, provided that the income generated from his/her assets or employment is insufficient to cover his/her living expenses. It has also been upheld by the courts that a minor child is under no obligation to make use of its own assets before claiming alimony from his/her parents, yet he/she must have used up any such resources before claiming alimony from his/her ascendants.


A person who is unable to provide alimony without jeopardising his/her ability to meet his own living expenses, taking into account any other obligations he/she may have, is under no obligation to provide it.

The parents are liable to provide for their children in proportion to their financial capacity.

C1b)How is alimony awarded by the Greek courts?

The amount of alimony is determined based on the needs of the beneficiary, as same arise from his/her living standards. “Living standards” are the specific living conditions, which vary based on the age, place of residence, need for supervision or education and medical condition of the beneficiary, in conjunction with the financial situation of the person liable to provide alimony. Any extravagant wishes or irrational demands of the beneficiary (e.g. extravagant hobbies) are not considered as eligible needs.


The obligation to provide alimony includes anything which is essentially required for the beneficiary’s alimony, including any money required to cover his/her upbringing and professional or general education.

The amount of alimony required is determined based primarily on the income of the parents deriving from any sources. Then, the needs of the minor child are determined, based on his/her living standards, namely on his/her living conditions, without regard to any irrational demands. The parent assigned with the custody of a minor child may include in his/her alimony claim any actual expenditures incurred to meet the child’s needs, including any personal care and support services offered, which can be valued in pecuniary terms, and any other contributions in kind arising from his/her cohabitation with the child, which can be valued and included in the obligor’s child support obligation.

From the provisions of Sections 1389, 1390, 1391 and 1493 CC it emerges that spouses have a mutual obligation to maintain each other, each based on his/her financial capacity, there being no requirement for one spouse to be wealthy and the other poor. The amount of alimony is determined based on the beneficiary’s needs, which are in turn determined based on his/her family and living conditions.


It is important to note that if any changes in alimony terms occur after the issue of a court order defining the amount of alimony payable, the court may adjust its alimony order or order the obligor to cease alimony payments.


D/ What are the parent-child relations after a separation or divorce?

D1/Parental responsibility:

Parental responsibility over a minor child is a duty and a right of both parents and exercised by them jointly.

Parental responsibility includes the personal care of the minor, the management of his/her assets and his/her representation in any affairs, transactions or proceedings concerning the minor or his/her assets.

In assigning parental responsibility to either parent the Greek courts take primarily into account the appropriateness of each parent to carry out the upbringing and care of the minor child as well as the child’s relationship with each of his/her parents and siblings. In doing so, the Court evaluates each parent’s personality and ability to raise a child, as well as their living conditions and financial standing.

In case spousal cohabitation has been discontinued, i.e. the regular living conditions of the family have changed radically as there is no longer a spousal residence and each spouse lives separately from the other, then a matter arises as to whether the minor children of the family should be living with their father or mother, in which case parental responsibility is determined by the courts.


As guidance for the granting of parental responsibility, in case of disagreement between the parents and the children and referral of the case to the courts, and also as a core criterion for such assignment, the Court assesses the real interest of the child, namely seeks to ensure his/her development as an independent, responsible person.

In case of disagreement between the parents, if it is to the interest of the child for a decision to be adopted, the matter is referred to court.

According to section 1513 CC, in case of a divorce or dissolution of the marriage, then, provided that both parents are alive, parental responsibility is regulated by the court. It may be assigned to either parent or, if the parents agree and they have jointly determined the child’s residence, to both parents jointly.

In making its decision the court takes into consideration the child’s relations with his/her parents and siblings up to that point as well as any arrangements made by the parents in respect of the child’s custody and the management of his/her assets.

The parent deprived of parental responsibility has the right to request the other to provide information about the child’s personality and assets.


Child custody consists primarily in the child’s maintenance, supervision and education as well as the decision as to his/her place of residence.

The court awards custody taking into account primarily the child’s best interest. In determining the child’s best interest,

the court takes into account and evaluates all terms and conditions that are beneficial to the child. The child’s opinion is not decisive or substantially important, as in several cases the child’s views are influenced or merely temporary and inconsistent with his/her best interest. The responsibility of a parent in the divorce or discontinuance of the spousal cohabitation is of no importance, save where the parent’s behaviour has an impact on the exercise of parental responsibility and the severity or the extent of such behaviour is harmful to the interests of the child and at the same time indicative of the parent’s character and personality in general, so that the parent is expected to demonstrate equivalent behaviour also towards the child.


The parent who is not sharing premises with the child has the right to have personal contact with him/her.

The parents have no right to deprive the child of any communication with his/her grandparents, save for a serious reason. The terms of parent-child communication are determined by the court with due regard to the child’s age, obligations (educational / extra-curricular activities) and the obligations of the parents. Normally, such terms include a weekly communication for a few hours and some weekends during the month. They also include certain days during the summer and during the Christmas and Easter vacations.

E/ What are the financial effects of the dissolution of marriage?

In case a marriage is dissolved or annulled, then, if either spouse’s fortune has increased after the marriage took place and the other spouse has contributed to such increase in any manner, the latter may claim to receive a value equivalent to his/her contribution to the increase. Such contribution presumably equals one third of the increase, unless proven to be smaller, greater or zero, as per Section 1400 CC.


The spousal contribution of the claimant may consist not only in the supply of funds in any form, but also in the provision of services which can be evaluated in pecuniary terms, including services provided in the spousal residence for the care and upbringing of the children, where and insofar such services do not fall within each spouse’s obligation to contribute to family expenses.


Such services may be valued based on the pecuniary value of the income which the beneficiary could have drawn from a certain professional activity, had he/she not engaged in the supply of such services, provided that the spouse could have engaged in such activity but opted to provide his/her services to the family instead.


In particular, such increase in the spouse’s fortune is determined based on the entirety of his/her assets, namely, his/her financial situation as at the time the marriage took place (original fortune) is compared against his/her financial situation as at the time the relevant claim arises (eventual fortune).



In Greece criminal proceedings are extremely slow.

Under the Greek criminal law, the legal entities bear no criminal liability, which is entirely borne by their legal representatives.

Therefore, companies / enterprises must be extremely careful in defining the liability of each of their executives.



Our firm has considerable experience in handling the criminal liability of entrepreneurs or private individuals.

We characteristically mention the following cases:

  • Criminal liability of the Directors for the company’s operations and actions;
  • Criminal liability resulting from actions with negative environmental impact;
  • Criminal liability resulting from violations of the construction laws;
  • Financial crimes (frauds involving credit institutions



Any type of electronic communications activities relating to the provision of networks and/or electronic  communications are subject to the General Permit requirements of L. 3431/2006 titled “Electronic Communications and other provisions” (Government Gazette13/Α/3-2-2006) and to the “General Permits Regulation” (Government Gazette 748/Β/21-6-2006), as amended by Decisions No.442/68/28-6-2007 and 513/014/3-3-2009 of the Hellenic Telecommunications and Post Commission (Integrated text of the General Permits Regulation (Government Gazette 748/Β/2006, Government Gazette 1279/Β/2007, 492/Β/2009).

The provision of electronic communications services by third parties who lack privately-owned infrastructures and provide services under a different trade mark or under different corporate organization, by using infrastructures of other electronic communications network or service providers, under special agreements, is subject to the General Permits regime and to an Application for Registration.

On the contrary, a General Permit is not required:

  • For the simple resale of electronic communications services to end users;
  • For the private use of terminal radio equipment based on non-exclusive use of specific radio frequencies by the users for purposes not relating to any form of financial operations, such as use of the citizen zone by radio amateurs, which does not constitute provision of Network or electronic communications services and is governed by the applicable laws regulating the terminal equipment and radio equipment.
  • For the state electronic communications networks, the radio communications networks and individual stations of the Radio Amateurs Service, of the Radio Amateurs Service through satellite and any networks used exclusively for experimental or research purposes and demonstration.

HTPC (Hellenic Telecommunications and Post Commission) is an independent Authority and the National Operator who monitors, regulates and controls:

  • The electronic communications market, which mainly comprises the fixed and mobile telephony enterprises and wireless communications and internet providers and
  • the posts market, which mainly comprises post and courier service providers. HTPC further exercises the powers of the Competition Commission in the relevant markets.

Within the scope of its duties, the Commission mainly engages in the following:

  • Regulates any matters relating to
  1. the determination of the relevant electronic communications markets, products or services in the Greek Territory and
  1. the determination and the duties of any Providers with Significant Power over the relevant markets according to the national and Community laws;
  • Supervises and monitors the electronic communications network and/or service providers; imposes sanctions and keeps and manages the Register of Electronic Communications Network and Service Providers;
  • Issues Codes of Ethics as to the provision of electronic communications networks and services;
  • Procures for due implementation of the laws governing electronic communications and of the provisions of L. 703/1977, as in force, and imposes the relevant sanctions;
  • Cooperates with the Regulatory Authorities of other member-states of the European Union or third countries, as well as with Community or international organizations, in any matters falling within its powers and duties;
  • Regulates any matters relating to the General Permits;
  • Manages the National Numbering Plan (NNP);
  • Regulates any matters relating to number portability, the selection and/or pre-selection of providers and monitors the implementation of the applicable provisions;
  • Grants the rights of use of radio frequencies and/or numbers;
  • Regulates any matters relating to Internet domain names ending in “.gr” and is competent to regulate any matters relating to domain names ending in “.eu”;
  • Regulates any matters relating to electronic signatures;
  • Regulates any access and interconnection matters;
  • Exercises powers relating to the Universal Service;
  • Regulates any matters pertaining to the protection of consumers in the field of electronic communications and post services;
  • Regulates and monitors the post services market;
  • Manages the commercial radio frequency spectrum, excluding radio and television frequencies. Within this context, HTPC:
  • Defines in which cases the use of radio frequencies is subject to permit;
  • Grants such permits where necessary;
  • Defines the royalties payable for such use;
  • Monitors and supervises the use of the radio frequency spectrum and imposes the applicable sanctions;
  • Keeps the national register of radio frequencies;
  • Grants permits for the construction of land antennas;
  • Handles any matters relating to the distribution and use of terminal telecommunications equipment and radio equipment.


Our firm holds a leading position in cases involving telecommunications enterprises.

Our legal services in this field include the following:

  • Legal support in the issue of operation permits by the Hellenic Telecommunications and Post Commission;
  • Legal support in all regulatory matters a telecommunications enterprise may be concerned with;
  • Client representation before the Hellenic Telecommunications and Post Commission;
  • Compliance with the regulations governing the telecommunications market;
  • Court representation in disputes with the subscribers or users of telecommunication services;
  • Court representation in disputes with citizens who sue companies claiming health damage caused by the installation of telecommunications networks;
  • Court representation in disputes with citizens and environmental organizations claiming environmental damages caused by the operation of telecommunications enterprises;
  • Legal support in the field of compliance with the applicable codes of ethics.


At the beginning of 2010, the implementation of tax measures is the main subject of political discussion and strict measures are clearly about to be implemented. New ideas and measures are suggested on a daily basis and the government has opened a public dialogue on a series of measures.

In general, the situation is currently as follows:


Income taxation of natural persons generally escalates based on income level, with a maximum limit of 40%, whereas corporate entities are subject to fixed taxation rates, depending on their legal form, which may not exceed 25%.

In many cases specific income categories are subject to favorable taxation, with no reasonable excuse (e.g. members of the Parliament, jurists, football players etc.)!!!


Law 3758/2009 imposed an “extraordinary supplementary contribution” on natural persons for year 2007. Such contribution was levied on any tax payers who declared an income of over €60,000 in year 2008.

This measure caused serious reaction and many tax payers addressed the administrative courts claiming anti-constitutionality, as retroactive taxation (e.g. taxation of income of previous years) is prohibited under the Greek Constitution.

In the last days the first ruling was issued by a First Instance Court whereby the supplementary contribution was declared illegal and therefore cancelled. The case is now referred to the Supreme Court. If the Supreme Court upholds the decision of the first instance court, then the State will be liable to refund the tax payers with any amounts collected, which will seriously burden the state economics, which are already seriously problematic.


In 2008 (law 3634/2008) the government adopted a serious of measures to limit inheritance taxation. In particular, the following measures were adopted:

Α.2.1. Full exemption from the inheritance tax with regard to the acquisition of a residence up to 200 sq.m. or the acquisition of land by the deceased’s spouse or children, provided that they do not own a residence that meets their housing needs.

Α.2.2. Reduction of the taxation rates applicable to the deceased’s next of kin.

More specifically, first-degree relatives (as defined in the law) were exempted from taxation for any assets not exceeding in value €95,000 whereas second-degree relatives were exempted up to €20,000. Any assets exceeding in value the above limits were subject to taxation of 1% over the excessive value.


Parental grant is any transfer of property from parents to children, in the form of a donation.

Α.3.1. Law 3634/2008 introduced a restructuring of the taxation of parental grants. The tax exemption limit was again set at €95,000. Any transfer of property from parents to children exceeding that limit in value was subject to taxation of 1%.

Α.3.2. The same law provides for full tax exemption of any parental grants consisting exclusively in the transfer of the beneficiary’s primary residence. Such exemption applies to any estates not exceeding 200 sq.m.

Α.3.3. Parental grants of movable property are subject to 10% taxation. Parental grants of holdings, shares or other movable securities are subject to independent taxation, ranging from 0.6% to 1.2%.

It should be noted that the applicable tax rates and tax exemption limits are particularly favorable compared to previous tax regulations.

As analyzed below, the government has already begun to replace the applicable tax rates with significantly higher ones.


Α.4.1. Standard real estate tax.

Law 3634/2008 introduced standard real estate taxation, based on the value of the real estates and any real rights over them as at January 1st of the taxation year. The total value of the real estate property owned by natural persons in Greece, less the value of primary residence, is subject to a standard tax rate, subject to 0.1% graduated tax rate. The value of the real estate property owned by legal entities is subject to taxation of 0.6%.  (In most cases, such value is calculated  based on the values defined per district by special law).

Natural persons are exempted from tax with regard to their primary residence provided that it does not exceed two hundred (200) square meters and three hundred thousand euros (€300,000) in value.

The following entities are exempted from real estate tax with regard to any real estates used privately: (a) The Greek State, the municipal authorities and state enterprises; (b) The foreign countries for any real estates they own; (c) Any real estates not included in the city plan; (d) The social security organizations and funds; (e) All established religions and communions.

It should be noted that the Real Estate Tax has replaced the Large Property tax previously applied, which was much stricter on the large property owners; therefore, it is seen as great relief for the large property owners, however, at the same time it was also imposed on small property owners, who used to be fully exempted.


Among others, in 2009 the Greek Government adopted the following tax / collective measures:

Α.5.1. A raise in the Excise Tax levied on unleaded regular gasoline and super unleaded gasoline.
Α.5.2. A raise in mobile telephony charges, i.e. a raise in the charges imposed with regard to the use of mobile phones, which are collected through the telephone bills, and 12% taxation on card connections.
Α.5.3. An extraordinary contribution was imposed on the owners of leisure yachts exceeding 10 m. in length and sailing vessels exceeding 15 m.


  • Consulting on the structuring of business operations, to achieve better taxation by legitimate means;
  • Consulting on the settlement of tax disputes with the competent tax authorities;
  • Company representation before the tax authorities and the competent administrative courts.



The Greek authority competent to regulate medicine-related matters is the National Organization for Medicines (“EOF”), which is a Legal Entity of Public Law of the Ministry of Health and Social Solidarity.

EOF is assigned with the task of protecting Public Health against the circulation in Greece of:

  • Pharmaceutical products for use in human or veterinary medicine;
  • Medicated animal food and animal food additives;
  • Foods for particular nutritional use and food supplements;
  • Biocides;
  • Medical devices;
  • Cosmetics.