ΦΟΡΟΛΟΓΙΚΗ ΔΙΑΔΙΚΑΣΙΑ

Tax Procedure - 2nd edition Efstathios Bakalis, Attorney at Law, D.E.A. de Droit Fiscal, LLM in Civil Law, LLM in Tax Law Petros Pantazopoulos, Attorney at Law, PhD Abstract: The book contains diagrams presenting the Code for Tax Proce- dures (L. 4174/2013), the provisions of the Code of Administrative Proce- dure (L. 2717/1999) which relate specifically to tax disputes, as well as the provisions for the enforcement of payment of tax debts (L. 4174/2013, LD 356/1974). The book contains also interpretative comments, arranged by the articles of the Code for Tax Procedures and by the topics of the admin- istrative procedure and the procedure of compulsory enforcement for the payment of taxes. All sections of the book include relevant case law and key terms. The book includes also samples of the most common extra judicial and judicial remedies submitted within the tax procedure. ISBN 978-960-622-502-4 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 organi- sation. 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 nature; NOMIKI BIBLIOTHIKI S.A. makes no claim as to the compre- hensiveness or accuracy of the information provided; Information is not offered for the purpose of providing individualized legal advice. Profes- sional 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 T +30 210 3678 800 | F +30 210 3678 819 www.nb.org | info@nb.org © 2018, NOMIKI BIBLIOTHIKI S.A.