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CODE FOR TAX PROCEDURES
Interpretation & Accounting issues
Edited by:
Gregory Mentis,
Attorney at Law
Vaggelis Mihelinakis,
Tax Accountant
Abstract: This book is the first collective, systematic and organized attempt
at interpreting the provisions of Law No 4174/2013. In particular, legal
experts, accountants and members of the public administration analyze
comprehensively and to the point every article of the Code, indicating
where necessary relevant case law and examples, and highlighting all
important issues arising from it. Indicatively, the following issues are
interpreted in full range: the scope of the Code, rights and obligations
of taxpayers, submission of tax returns, intercompany transactions, tax
control, the provision on tax avoidance, the method of tax collection
and payment, the imposed fines and interests, fake and fictitious tax
information, tax crimes, the administrative appeal and the specific
administrative procedures.
ISBN 978-960-562-545-0
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not be treated as legal advice. The publication is necessarily of a general nature;
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