ΦΟΡΟΛΟΓΙΚΗ ΝΟΜΟΘΕΣΙΑ ΤΣΕΠΗΣ

Tax legislation - 15th ed. Prof. Dr. Theodore Fortsakis University of Athens ISBN 978-960-654-217-6 Abstract: Thisbook isacollectionofthemostsignificantgreektaxcodesand laws. It belongs toNomikiBibliothiki’spocketsizedseriesofcodesunder thename‘LexCol- orata’and includes the IncomeTaxCode (LawNo4172/2013), theVATCode (LawNo 2859/2000), theTax Procedures Code (Law No 4174/2013), the law forTax Penalties (LawNo2523/1997),the lawforUnifiedPropertyOwnershipTax (LawNo4223/2013) and the Greek Accounting Standards (Law No 4308/2014).The legislation has been codifieduntilLawNo4728/2020. 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