Under the new provisions of Law No. 4346/2015 and article 4, the arrangement is lost > when the taxpayer does not pay off his new debts within the legal deadline for payment. This measure will operate as it stands from 01/01/2018, as the legislator provides the following exceptions for the years 2016 and 2017: • The arrangement is lost > when the taxpayer does not pay off his new debts within 30 days from the expiry of the legal payment deadline until 30.06.2016 • The arrangement is lost > when the taxpayer does not pay off his new debts within 15 days from the expiry of the legal payment deadline until 31.12.2017 In addition, always pursuant to article 4 of Law No. 4346/2015, the arrangement is lost in the event of late repayment of new debts if six months have not elapsed since the previous late repayment. The above enter into force for new debts incurred after the date of inclusion in the arrangement under this law, the legal deadline for payment of which expires after 15.12.2015.