Skip to main content
Reform Support
© EU

Supporting reforms to reinforce efficient and high quality public administrations.

Funding Programme
Structural Reform Support Programme (SRSP)

Setting up a Dispute Resolution Unit in Greece

for the national Revenue Authority

The Commission supported national authorities in their efforts to establish a Dispute Resolution Unit, responsible for reviewing tax acts before any recourse to judicial appeals. The support also helped the national authorities reduce the number of judicial appeals and brought about greater transparency, uniformity and legal certainty.


The Greek authorities decided to establish a Dispute Resolution Unit within their tax administration to address corruption and dysfunctionalities in the existing systems.

Support delivered

The support from the Commission and experts from several other EU Member States has been ongoing for 4.5 years in the form of short-term expert missions.

The support consists of:

  • organising seminars to showcase Dispute Resolution Unit systems in other EU Member States;
  • providing support in the drafting phase of the legislation establishing a Dispute Resolution Unit;
  • supporting the establishment, staffing, management and roll-out of the new service; and
  • providing guidance to ensure an impartial review of tax cases and to improve the quality of decisions and the coordination with tax audit centres.

Results achieved

So far, the support from the Commission delivered the following results:

  • establishment of a Dispute Resolution Unit.

And had the following impact:

  • increased number of disputes resolved by the new Dispute Resolution Unit;
  • more rulings in taxpayers’ favour;
  • increased quality of the decision-making process;
  • a gradual reduction in the number of judicial appeals; and
  • greater transparency, uniformity and legal certainty.