A 5-year prison sentence for tax offence converted to a financial one

April 4, 2018

The high court of Greece ‘Arios Pagos’ with the decision of the number 130/2017 decided according within the meaning of the ordinance of the article 82 paragraph 1 and 3 PC, the limitation of freedom as penalty, which is higher than two years and lower than five years and can be transformed into a financial one unless the court with a special justified decision decides that it requires the transformation of the penalty in order other punishable actions to be avoided by the actor, means both the imprisonment and penalty and the imprisonment penalty.

The interpretive version is in line with the letter of the law which qualifies the wording “restriction of liberty penalty” and not the term “imprisonment” but the purpose of the law

which is to decongest the prisons with the spirit of the modern correctional perception

Similar was the purpose of the laws 3727/2008 at the article 16, 3772/2009 at the article the paragraph 3 and the 3811/2009 at the article 26, that they provide the possibility to convert the imprisonment penalty up to 5 years for a limited time including the phrase “restriction of liberty penalty” and mentioning explicitly the term “5 years imprisonment”.