Royalties | Zepos & Yannopoulos achieves significant win before the Supreme Court

Our team successfully represented a computer technology company in a multimillion case before the Supreme Administrative Court.

In particular, the Supreme Court held all along 39 decisions concerning separate tax assessments, based on Treaty and Organization for Economic Co-operation and Development (OECD) commentary, the term “royalties” does not include maintenance, customization and professional services and thus fees paid for the above services should not be tax treated as royalties, but rather as business profits.

The team was led by Maria Zoupa, head of Corporate Tax Advisory & Compliance, and Dimitrios Gialouris, partner of Tax Controversy & Litigation.