ΔΙΚΑΙΟ ΦΟΡΟΛΟΓΙΑΣ ΕΙΣΟΔΗΜΑΤΟΣ

Income Tax Law Gr. Mentis, Attorney at Law Abstract: This book is the second volume of a series of treatises covering the whole spectrumof tax law, with an emphasis on its intertemporal, com- parative and systemic aspects. It offers a detailed analysis of the“new”Greek IncomeTax Code (ITC) (LawNo 4172/2013), as well as an extensive compari- son with the relevant provisions of the previous one (Law No 2238/1994). The latter, subject to long-standing interpretation and application, has been the legal grounds for a great amount of relevant case law. Its provisions still apply to tax obligations incurred until 31.12.2013; several of these provi- sions replicate those of Legislative Decrees No 3323/1955 and 3843/1958. This book is addressed to any legal professional dealing with issues of Tax Law, offering a detailed approach to relevant case law as well as a valuable interpretation of both current and pre-existing provisions of the ITC. ISBN 978-960-622-533-8 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.