“Brake” was put on the plenary of Council of State By its decision, in the provisions of Law 4174/2013 which provide for the possibility of suspending the use or disable of VAT ID in the event of tax evasion.
The Council of State (CoE) considered that this legislative provision is contrary to the Constitution, due to “deep intervention in the financial life of the taxpayer” which is equivalent to a ban on the exercise of economic activity.
In the announcement of the Supreme Court of Appeal, it states:
“By 869/2025 decision of the Polomelia of the Council of State (President M. Pikranos, rapporteur E. Skouras) it was judged that the provisions of Law 4174/2013 providing for the possibility of suspending the use or disabled the VAT ID in the event of tax evasion and providing the lawyer to The consequences of suspension and disabling are contrary to the Constitution, because the suspension of use or the disabled VAT due to tax evasion is a profound intervention in the financial life of the taxpayer, natural or legal person, which essentially equates to a ban on financial activity.
The regulation of the law does not contain the necessary, due to the importance of the regulated issue, a substantial regulation, which must include the basic framework, in accordance with the requirements of the rule of law, by predicting the necessary guarantees and compliance with the principle of proportionality, but constitutes essentially alert to the authority. There are no limits on his jurisdiction. “