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Greek 
There were two amendments to these laws in June 2014.
The first amending law covered the payment of taxes by employees though self - assessment and expanded the penalties for filing false declarations / returns/ information to include the board of directors and executive employees of companies.
The second amending law increased the penalties for delaying intentionally the payment of taxes as well as delaying the payment of withheld taxes and contributions.
Payment of taxes by employees through self– assessment
The laws were amended in order that from the year 2014, the payment of income taxes through self - assessment by all taxpayers (including employees) is made compulsory. Thus the taxpayer is obliged to pay the tax due within two months from the deadline for submission of his tax return.
Thus, the deadline for the payment of tax by employees is the 30th June of the year following the tax year for which the tax return relates to. In cases where payment of the tax owed is not made by the due time, then interest and charges are imposed.
In the event where the taxpayer is entitled to a tax refund, the tax paid in excess is refundable within two months from the end of the month within which the tax return was submitted.
False declarations
The laws were amended so that in the event where a person fraudulently or on purpose submitted false declaration/ accounts / information as well as in the event where a person who collaborated / assisted / advised etc in submitting such information is a legal person, then the executive director, the members of the board of directors and any other officer who has duties relating to the financial control of the legal person or any person who appears to be acting under such capacity, are deemed to have participated in the commission of an offence and are guilty of an offence, provided that it is proved that they fraudulently collaborated in the commission of the offence.
Under the law, a person who commits an offence as described above is liable, upon conviction, to a fine not exceeding €17.860 and/or to a prison sentence for a period not exceeding five years. In case of conviction of a person who intentionally or knowingly submits false declaration / accounts / information, that person is obliged to pay the taxable amount due and a fine not exceeding four times the amount of the additional tax.
This above changes came into force on 20 June 2014.
Fraudulent omission or delay in the payment of taxes
A person, who omits or delays in paying the tax amount due from him, which is withheld pursuant to the Income Tax Laws, the Special Contribution to the Defence Laws and the Special Contribution of Employed, Pensioners and Self-Employed Persons in the Private Sector Law, is guilty of an offence, and, in the event of conviction is liable, in the case of a company, to a fine not exceeding five thousand euros and in the case of an individual to a fine not exceeding five thousand euros or to a prison sentence not exceeding two years or to both of these sentences.
When the offence is committed by a legal person, liable for this offence, in addition to the legal person, are also the members of the board of directors and any other officer having duties relating to the financial control of the legal person or any person who appears to act under any such capacity and in the event of conviction is liable:
(i) For a total amount of tax due of €1.700 and below, to a monetary penalty of up to 20% of the due tax; and
(ii) For due tax over the amount of €1.700, in addition to the sentence provided in subsection (i), to a prison sentence not exceeding two years or to both of these sentences
A person who is proved to have fraudulently delayed payment of the taxes due by him and which do not fall within the taxes mentioned is also liable to the above sentences.
Furthermore, law provides that in the case where an objection has been filed by a taxpayer for the purposes of re-examination of the tax levy and which objection results in an agreement made between the Commissioner and the taxpayer or the Commissioner has determined the tax due, the taxpayer is given a three months extension for payment of these taxes.
In cases where the agreed or assessed taxes are not paid within this time limit, the person is guilty of an offence and in the event of conviction is liable, in the case of a company, to a fine not exceeding five thousand euros and in the case of an individual, to a fine not exceeding five thousand euros or to a prison sentence not exceeding two years or to both of these sentences.
The above changes came into force on 20 September 2014.
