Tax legislation - 13th edition Prof. Dr. Theodore Fortsakis, University of Athens ISBN 978-960-622-738-7 Abstract: Thisbook isacollectionofthemostsignificantgreektaxcodesand laws. It belongs toNomikiBibliothiki’spocketsizedseriesofcodesand includes the Income TaxCode (LawNo4172/2013),theVATCode (LawNo2859/2000),theTaxProcedures Code (Law No 4174/2013), the law for Tax Penalties (Law No 2523/1997), the law for Unified Property Ownership Tax (Law No 4223/2013) and the Greek Account- ing Standards (Law No 4308/2014). The legislation has been codified until Law No 4596/2019. COPYRIGHT All rights reserved. No part of this publication may be reproduced, stored in a re- trievalsystem,ortransmitted, inany formorbyanymeans,withoutthepriorpermis- sionofNOMIKIBIBLIOTHIKIS.A.,orasexpresslypermittedby laworunder the terms agreed with the appropriate reprographic rights organisation. Enquiries concern- ing reproduction which may not be covered by the above should be addressed to NOMIKIBIBLIOTHIKIS.A.at theaddressbelow. 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 comprehensiveness or accuracy of the information provided; Information is not offered for the purpose of providing indi- vidualized 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 legalprofessionalscontributing to thispublication. 23 Mavromichali str. | 106 80 | Athens | Greece T +30 210 3678 800 | F +30 210 3678 819 www.nb.org | info@nb.org © 2019, NOMIKI BIBLIOTHIKI S.A. LawPublishers inEurope