6 / 24
Tax Systems
Code of Accounting Books and Records - Transaction Tax Reporting Code -
Greek Accounting Standards
Gregory Mentis
Attorney at Law
Abstract:
This volume on Tax Systems is an attempt at a comprehensive compar-
ative analysis of the provisions requiring sole traders to keep tax records (books)
and to issue or receive the relevant supporting documents (invoices). The analysis
is based on the Code of Accounting Books and Records (Presidential Decree No.
186/1992), the provisions of which are discussed in comparison with the cor-
responding provisions of the subsequent Transaction Tax Reporting Code (Law
No. 4093/2012) and the Greek Accounting Standards currently in force (Law
No. 4308/2014). Each chapter includes the legislative text discussed, followed
by the analysis of its provisions and relevant case law.
ISBN 978-960-622-324-2
COPYRIGHT
All rights reserved. No part of this publication may be reproduced, stored in a
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
http://www.nb.org• e-mail:
info@nb.org© 2017, NOMIKI BIBLIOTHIKI S.A.