ΙNCOME TAX CODE

This 7th updated edition is an attempt at offering a comprehensive interpretation of all tax provisions governing income taxation from 2017 onwards; the analysis includes useful applications and examples. In particular, the authors analyse all relevant general provisions and taxation terms, along with specific income categories, such as business income, property or equity income, capital gains, with special emphasis on amended provisions requiring special attention. The second part of this book includes the consolidated text of Greek Law No. 4172/2014, as currently in force. Each article of this Code is annotated with comments and useful applications and examples prepared by the authors, with a view to enabling user to better understand the provisions thereof; this book also includes circulars issued by the tax authorities to resolve challenging issues or offer guidance and clarifications with regard to the implementation of the relevant law.