Tax newsflash - Law 4403/2016 - Corporate Law issues | KPMG | GR

Tax newsflash - Law 4403/2016 - Corporate Law issues

Tax newsflash - Law 4403/2016 - Corporate Law issues

We are pleased to provide current information on corporate law issues introduced by Law 4403/2016 (Official Government Gazette A’125/07.07.2016), which harmonizes Greek legislation with a) Directive 2013/34/EU on the “annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and the Council and repealing Council Directives 78/660/EEC and 83/349/EEC” and b) Directive 2014/95/EU of the European Parliament and Council “amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups”.

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In this issue

Law 4403/2016

  • Obligation to prepare and the Content of the Administration Report and of the Non Financial Statement 
  • Obligation to prepare and the content of the Corporate Governance Declaration
  • Obligation to prepare and the content of the Administration Report and of the Non Financial Statement on consolidated financial statements
  • Publication of corporate documents
  • Convocation of Annual General Meetings of Shareholders and Partners' Annual Meetings
  • Auditors’ obligations – Audit Report
  • Reports on Payments to Governments
  • Special regulations for the accounting year ended on 31 December 2015

 

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