A decision to set up a partial debt settlement as a reason for non -submission by the competent departments of the tax administration of the Criminal Prosecution was signed for the first time by the AADE Governor G. Pitsilis, the tax administration of the tax administration of the tax administration.

Specifically, by the decision (circular No.2055/04.08.2025), instructions are also provided for information on the application of para

In particular:

The new provision expands the scope, makes processes clearer and reinforces the incentives to regulate and repay the debts.

Basic innovations introduced by the new provisions, in accordance with the circular:

(a) The reasons for suspension of criminal prosecution as well as postponement of the execution/interruption of the sentenced, are expanded, as, in accordance with the new provisions, these legal consequences now have not only the submission of debts but also the suspension of their collection and their collection and their proceedings.

(b) For the first time, subjecting to the settlement of partial debt payment as a reason for non -submission by the competent services of the tax administration of the Criminal Prosecution to the competent Public Prosecutor, without changing the nature of the tax authorities provided for in Article 25 of Law 1882/1990. There is also an obligation to submit an application for a criminal prosecution in the event of the incorporation of all debts in suspension of collection.

It should be noted that the new provisions apply, in accordance with article 245 of Law 5193/2025, from 11/4/2025. However, due to the retroactive validity of the more lenient provision of criminal law under Article 2 of the new Criminal Code (Law 4619/2019, A’95), the new provisions also occupy the pending cases under Article 25 of Law 1882/1990.