OBS_VALUE: The law states that appeal procedures are open to the 'affected party'. Article 3 refers to the identity of the interested party, referring to Greek citizens, aliens or legal entities. For unofficial versions see: https://www.taxheaven.gr/law/3959/2011 AND http://www.taxheaven.gr/laws/law/index/law/346  AND https://www.taxheaven.gr/law/2717/1999