On 1 January 1981 Greece became the 10th member of the European Communities. The Accession Treaty and the Act of Accession were signed in Athens on 28 May 1979 and ratified by L.945/1979 (GG170/27.7.79).

On 10 April 1985 the Ministry of Finance adopted a new procedure (the so-called “Tax Refund System”) for the application of bilateral inter-governmental treaties (hereafter Treaties) for the avoidance of double income taxation and the prevention of fiscal evasion. To date, Greece has concluded 14 such Treaties.