The Commission referred Greece to the Court of Justice of the European Union (CJEU) in relation to how Greece taxes bequests to non-profit organisations in other EU Member States or EEA States, as well as tax exemptions for primary residences.

According to the Commission, Greece treats bequests to non-profit organisations in Greece more favourably than bequests to similar organisations located in other EU/EEA States. A 0.5% tax rate is automatically applied to certain Greek non-profits while similar entities in other EU/EEA States can only benefit from this 0.5% preferential rate if bequests to Greek non-profits can avail of preferential tax treatment in other EU/EEA States. If no such reciprocity is available the tax rate can be anywhere from 20–40%. Such tax treatment is regarded by the Commission as restricting the free movement of capital.

Greece was referred to the CJEU on a second tax matter regarding discriminatory tax exemption for primary residences and the free movement of capital. The Commission are of the view that current Greek inheritance tax penalises beneficiaries who inherit property in Greece but do not live in Greece or those who are non-Greek nationals. Beneficiaries who are Greek nationals but work, study or live outside of Greece are also penalised when compared with those who live in Greece and are Greek nationals, who avail of favourable tax treatment.