ΒΕΒΑΙΩΣΗ ΚΑΙ ΕΙΣΠΡΑΞΗ ΤΩΝ ΦΟΡΟΛΟΓΙΚΩΝ ΕΣΟΔΩΝ

Assessment and recovery of tax revenue Theodora Lazaretou, Permanent Trainer of the Independent Authority for Public Revenue, Tax Agent, PhD, DEA Nikolaos Antonaropoulos, Permanent Trainer of the Independent Au- thority for Public Revenue, Tax Agent, LLM in Commercial Law Abstract: This book discusses in a concise and comprehensive manner a part of the State’s budgetary management that is significant tomany actors (lawyers, public administration officials), i.e. the assessment and recovery of tax revenue. The authors deal with all relevant issues, including: legal title, service of tax assessment, overdue debts, set-offs - write-offs - refunds, li- ability arising from succession law, matters of State liability, responsibility of shareholders or members of companies, enforcement issues, criminal and administrative sanctions, pre-bankruptcy procedure, bodies and authorities involved in resolving a tax dispute, administrative judicial appeal, adminis- trative appeal and other legal remedies, and interim judicial protection. ISBN 978-960-622-598-7 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. The views and opinions expressed in this book are those of the author and do not necessarily reflect the official position of the Greek Ministry of Finance and the national Independent Authority for Public Revenue. 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.