The Directorate for the Settlement of Complaints (Independent Authority of Public Revenue) of Thessaloniki, through its no. 790/2020 and no.791/2020 decisions, annulled income tax corrective actions and a fine as provided for in article 7 of law no. 4337/2005, of a total amount of 150.000€, because documents that were known to the tax authority within the initial limitation period can’t be considered as complementary elements.