The deadline is **15 September 2026**.

1. The decision was served on **16 July 2026**, so the appeal period runs from service. Because the company is in Greece, the period is **30 days** under Article 518(1) ΚΠολΔ. The fact that service was at the other party’s initiative does not change the calculation: a service-based deadline also runs against the party who requested service under Article 144(2). ([Article 518](https://www.nomoskopio.gr/kpold_518.php); [Article 144](https://www.nomoskopio.gr/kpold_144.php))

2. The day of service is excluded; counting begins the following day, **17 July**, under Article 144(1). ([Article 144](https://www.nomoskopio.gr/kpold_144.php))

3. **17–31 July** count as 15 days. The period **1–31 August** is excluded for appeal deadlines under Article 147(2), so counting pauses during August. ([Article 147(2), as amended by Article 50 of Law 4963/2022](https://www.taxheaven.gr/law/4963/2022/arthro/50))

4. The remaining 15 days run from **1–15 September**. The 30th day is **Tuesday, 15 September 2026**. It is not a Saturday or other excluded day, so the deadline expires at **7 p.m.** under Article 144(1), which also provides that an excluded final day shifts the deadline to the next non-excluded day. ([Article 144](https://www.nomoskopio.gr/kpold_144.php))

RESULT: deadline = 2026-09-15; rule = Article 518(1) and Articles 147(2), 144(1)–(2) ΚΠολΔ