With over 15 years of experience in the Greek tax administration, having served as the director of legal services, and as a legal counsel for the former Alternate Minister of Finance, Lydia advises domestic and multinational corporations on direct and indirect tax matters, with an emphasis on domestic and cross-border business restructurings, EU and international corporate taxation, real estate taxation and dispute resolution.

She has a high degree of expertise in corporate taxation and tax procedures, having been actively involved in the design and drafting of the Greek income tax code and the Greek tax procedures code. Lydia publishes regularly in Greek and international tax law reviews. She is also actively advising a number of jurisdictions on international tax law design and tax law reforms, as a senior tax law expert for the International Monetary Fund.

Academic Background

  • Harvard Kennedy School, Post Graduate Diploma in Comparative Tax Policy and Administration
  • Panteion University of Athens (Jean Monnet Chair) (LL.M. in International Business Law)
  • University of Athens Faculty of Laws (LL.B.)

Languages

  • Greek
  • English
  • Italian
  • French

Professional Memberships

  • Member of the Athens Bar Association

Publications

  • Implementation of the EU Tax Dispute Resolution Directive (2017/1852) in Greece: Issues Faced and Choices Made Published in European Taxation (IBFD), issue 12/2020
  • Taxation of corporate restructurings – analysis in the light of the new corporate framework (L. 4601/2019) Published in Business and Company Law Review (DEE, Greece), May 2019.
  • The Greek Tax Procedures Code, ed. Sakkoulas, Athens-Thessaloniki, 2018
  • The Tax Treatment of Foreign Trusts and Foundations in Greece: Administrative Guidance Clarifies an “Opaque” Situation Published in Bulletin for International Taxation (IBFD), issue 8/2018
  • Admissibility of the request for annulment against acts or omissions of the Greek tax authority in relation to the Mutual Agreement Procedure under the European Arbitration Convention - Comment on Council of State decision 3413/2017. Published in Business and Company Law Review (DEE, Greece), February 2018.
  • The MAP in Greece: New Domestic Procedural Framework Enhances Effectiveness of Cross-border Dispute Resolution in Greece Published in European Taxation (IBFD), issue 12/2017
  • Legal issues in the application of the Mutual Agreement Procedure for the resolution of multi-jurisdictional tax disputes in Greece Published in Business and Company Law Review (DEE, Greece), May 2017.
  • The imposition of Real Estate Duty (ETAK) in cases where the property cannot be used or exploited: Comments on Council of State decisions 519 and 520/2014. Published in Business and Company Law Review (DEE, Greece), April 2014.
  • The application of the provisions of law 1249/1982 for the determination of real estate "objective values": Comments on Council of State decision 535/2013. Published in Business and Company Law Review (DEE, Greece), November 2013.
  • The application of "first residence" exemption from real estate transfer tax on property located partially inside the town borders: Comments on Legal Council of State opinion 293/2011. Published in Business and Company Law Review (DEE, Greece), October 2012.
  • Cooperation in "Tax Law Legislation", by Th. Fortsakis - I. Photopoulos (editors), 6th edition, 2012.
  • The application of real estate transfer tax provisions on real estate auctions. Published in Business and Company Law Review (DEE, Greece), February 2011.
  • The annulment of the Ministerial Decisions about real estate "objective values": Comments on Council of State decision 3626/2010. Published in Business and Company Law Review (DEE, Greece), February 2011.
  • The application of the provision of art. 16 par. 7 of law 1521/1950 (real estate transfer tax) on real estate auctions: Comments on Council of State decisions 825/2009 and 3274/2010. Published in Business and Company Law Review (DEE, Greece), December 2010.
  • The use of real estate under the provisions of law 1297/1972 (tax incentives for M&A), as a condition for granting an exemption from real estate transfer tax: Comments on Council of State decision 1531/2009. Published in Business and Company Law Review (DEE, Greece), February 2010.
  • The criterion of "building expenses" for the taxation of the distribution of jointly owned property: Comments on Council of State decision 1899/2009. Published in Business and Company Law Review (DEE, Greece), January 2010.
  • Cooperation in "Tax Law Legislation", by Th. Fortsakis - I. Photopoulos (editors), 5th edition, 2010.
  • Court decisions on application for correction of mistakes during the cadastre procedure and the tax treatment of their inscription on public records. Published in Business and Company Law Review (DEE, Greece), October 2009.
  • The conditions for granting a "first residence" exemption from real estate transfer tax for a second time: Comments on Council of State decision 3003/2008. Published in Business and Company Law Review (DEE, Greece), April 2009.
  • Tax treatment of leasing and sale-and-lease back contracts. Published in Business and Company Law Review (DEE, Greece), June 2008.
  • The exemption from real estate transfer tax under the provisions of law decree 1297/1972. Published in Tax Law Review (DFN, Greece), May 2005.