ΕΤΑΙΡΙΕΣ

Business Assosiation - An introduction to Corporate Law

John K. Rokas,

Professor EM at Athens University of Economics and Business

Abstract:

The changes in commercial law that occurred as of the 4th edition

of this book are radical, which makes it necessary to update “an introduction

to corporate law”, such is this in hand. Law 4072/2012 introduced successful

provisions on personal companies, composing for the first time a complete legal

framework. Until its issuance, the inadequate framework of the 1835 Commer-

cial Law used to apply. In addition, law 4072/2012 introduced a new company

form, the “private capital company” (IKE), which was positively accepted by the

market. Eventually, a number of laws were issued, renewing the basic legisla-

tion. These include legislation affecting companies limited by shares and some

special kinds thereof, such as law 3873/2010 on the annual accounts and con-

solidated accounts of certain types of companies, law 4308/2014 on Greek ac-

counting standards, law 4403/2016 on annual and consolidated financial state-

ments, and law 4449/2017 concerning the obligatory control on the annual

and consolidated financial statements. The introduction of this variety of laws

rendered the 4th edition outdated.

ISBN 978-960-622-148-4

COPYRIGHT

retrieval system, or transmitted, in any form or by any means, without the prior

permission of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law

or under the terms agreed with the appropriate reprographic rights organisa-

tion. Enquiries concerning reproduction which may not be covered by the above

should be addressed to NOMIKI BIBLIOTHIKI S.A. at the address below.

DISCLAIMER

The content of this work is intended for information purposes only and should

not be treated as legal advice. The publication is necessarily of a general na-

ture; NOMIKI BIBLIOTHIKI S.A. makes no claim as to the comprehensiveness

or accuracy of the information provided; Information is not offered for the

purpose of providing individualized legal advice. Professional advice should

therefore be sought before any action is undertaken based on this publication.

Use of this work does not create an attorney-client or any other relationship

between the user and NOMIKI BIBLIOTHIKI S.A. or the legal professionals

contributing to this publication.

23, Mavromichali Str., 106 80 Athens Greece

Tel.:

+30 210 3678 800

• Fax:

+30 210 3678 819

• e-mail: