ΦΟΡΟΛΟΓΙΚΗ ΝΟΜΟΘΕΣΙΑ

Tax legislation - 14th edition Prof. Dr. Theodore Fortsakis, University of Athens ISBN 978-960-654-017-2 Abstract: This book is a collection of the most significant greek tax codes and laws. It belongs to Nomiki Bibliothiki’s pocket sized series of codes under the name ‘Lex Colorata’ and includes the Income Tax Code (Law No 4172/2013), the VAT Code (Law No 2859/2000), theTax Procedures Code (Law No 4174/2013), the law forTax Penalties (Law No 2523/1997), the law for Unified Property OwnershipTax (Law No 4223/2013) and the Greek Accounting Standards (Law No 4308/2014). The legisla- tionhasbeencodifieduntilLawNo4652/2020. 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 organization. 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, the author and the contributors make no claim as to the comprehen- siveness or accuracy of the information provided; Information is not offered for the purpose of providing individualized legal advice. Professional advice should there- forebesoughtbeforeanyaction isundertakenbasedon thispublication.Useof this work does not create an attorney-client or any other relationship between the user andNOMIKIBIBLIOTHIKI,or theauthor,or the restofcontributors. 23 Mavromichali str. | 106 80 | Athens | Greece T +30 210 3678 800 | F +30 210 3678 819 www.nb.org | info@nb.org © 2020, NOMIKI BIBLIOTHIKI S.A. LawPublishers inEurope