ΚΩΔΙΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΙΣΟΔΗΜΑΤΟΣ

Income Tax Code - 8th ed. Interpretation & Accounting Treatment N. Sgourinakis, Accountant - Tax consultant D. Garnelis, Accountant - Tax consultant ISBN 978-960-654-176-6 Abstract: This 8th updated edition is an attempt at offering a comprehensive inter- pretationofalltaxprovisionsgoverning incometaxation;theanalysis includesuseful applicationsandexamples. Inparticular,theauthorsanalyseallrelevantgeneralpro- visions and taxation terms, along with specific income categories, such as business income,propertyorequity income,capitalgains,withspecialemphasisonamended provisions requiring special attention.The second part of this book includes the con- solidated text of Greek Law No. 4172/2013, as currently in force (fully updated up to LawNo4738/2020).EacharticleofthisCode isannotatedwithcommentsanduseful applications and examples prepared by the authors, with a view to enabling user to better understand the provisions thereof. COPYRIGHT All rights reserved. No part of this publicationmay be reproduced, stored in a retriev- al system, or transmitted, in any form or by any means, without the prior permis- sion of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under the terms agreed with the appropriate reprographic rights organization. Enquiries concerning reproduction which may not be covered by the above should be addressed to NO- MIKI 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 Also available at: www. qualex .gr

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