European Central Bank 15 March 2017, Opinion of the European Central Bank of 15 March 2017 on certain amendments to the deferred tax assets legal framework in Greece (CON/2017/7)

EN ECB-PUBLIC OPINION OF THE EUROPEAN CENTRAL BANK of 15 March 2017 on certain amendments to the deferred tax assets legal framework in Greece (CON/2017/7) Introduction and legal basis On 8 March 2017, the European Central Bank (ECB) received a request from the Greek Ministry of Finance for an opinion on certain draft amendments to Articles 27 and 27A of Law No 4172/20131 on deferred tax assets