Single Member Felony Court of Appeals of Piraeus – Case Number 121/2015

Tax evasion. Non VAT return. Criminal Procedure. Res judicata infringement. Conditions of res judicata. Identity act. Conviction for failure to pay debts to the State, which debts relating to non-VAT return. Pending trial for non-performance of own VAT payments to the State. Identity Act. Indifferent the classification you give on those acts, since the facts are identical. Inadmissible prosecution because of res judicata.