ΦΟΡΟΔΙΑΦΥΓΗ ΣΤΟΝ ΦΠΑ

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. VAT fraud Dimitra A. Kouni Postdoctoral Candidate AUTH, Dr of Tax Law (National & Kapodistrian University Of Athens), Attorney-at-Law ISBN 978-960-654-047-9 Abstract: Τhe objective of this book is to describe the tax evasion phenomenon, es- pecially in the area of VAT from a Greek standpoint and the measures have already adopted in EU and in Greece for the tackling of this phenomenon as well as the pro- posedmeasures as they arise from the European and Greek legislation and case law. Moreover, the book also aims at outlining and discussing in further detail the issues related to the taxpayers’ rights and their defensive arguments against tax evasion challenges by the tax authorities in the course of tax audits according to the juris- prudence of the ECJ. COPYRIGHT All rights reserved. No part of this publication may be reproduced, stored in a re- trievalsystem,ortransmitted, inany formorbyanymeans,withoutthepriorpermis- sion of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under 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 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, 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- fore 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, or the author, or the rest of contributors.