Client Acquitted of Charges for Alleged Failure to Pay Employer and Employee Contributions
Papatriantafyllou & Thanasenari successfully secured the acquittal of its client before the Court of Appeals in a case concerning alleged non-payment of employer and employee social security contributions, totaling hundreds of thousands of euros. Although the First Instance Court had found our client guilty, the appellate court overturned the decision. The case originated from a criminal complaint filed by EFKA (the Greek social security authority) following the final closure of our client’s business—a well-known fitness chain in the Attica region—which had suffered irreparable financial damage due to the COVID-19 pandemic.
Conviction in Absentia Due to Improper Service of the Summons
Our client was convicted in absentia at first instance and received a substantial monetary penalty. The summons had been served at the address of a closed business location, which was no longer in operation. She was wrongly classified as “of unknown residence” without any proper investigation into her actual, known address. The same invalid service applied to the delivery of the first-instance conviction.
However, our client had been residing at a registered and publicly known address since 2020, as recorded with the competent tax authorities.
Our Defense Strategy – Acquittal for Non-Payment of Contributions
Upon learning of the conviction, we immediately filed an ex parte appeal, citing as a specific ground the nullity of the summons service.
During the hearing, we raised strong arguments regarding the invalid service and the extinction of criminal liability, requesting:
- A declaration of invalidity of the summons service.
- Dismissal of the criminal prosecution due to statute of limitations, as more than five years had passed since the alleged offense, and the limitation period had not been suspended due to the invalid service.
- Acquittal for any remaining amounts, as they fell below the prosecutable threshold.
The Court’s Decision
The appellate court accepted all our arguments. It ruled the summons service invalid, upheld the appeal, and ordered the case file returned to the Prosecutor for archiving due to prescription. At that point, more than five years had elapsed since the alleged offense, and no valid criminal proceedings had been initiated.
Significance of the Case
This case underscores the importance of procedural accuracy in financial-criminal cases and the need for high-quality defense representation where fundamental rights are at stake.