ΟΙ ΦΟΡΟΛΟΓΙΚΑ ΕΚΠΙΠΤΟΜΕΝΕΣ ΔΑΠΑΝΕΣ

Tax deductible expenses Aspasia Archontaki Ph.D., Postdoctoral researcher in Τax Law, University of Athens ISBN ISBN 978-960-654-123-0 Abstract: The main aim of this book is to outline the general rules of the dedu­ ction of tax expenses and to make an exhaustive list of all the tax (non) dedu ­ ctible expenses. It also presents in detail the procedure before the administration and the administrative courts, when a tax non- deductible expense is questioned by the taxpayer. The (non) deduction of every expense is documented by the decisions of the Directorate of Dispute Resolution and the Greek administrative courts . 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 organisation. Enquiries concerning reproductionwhichmaynotbecoveredbytheaboveshouldbeaddressedtoNOMI- KI 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. 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