GREEK ACCOUNTING STANDARDS Series: GREEK LEGISLATION Author: N. Sgourinakis Category: Publications, Accounting , Taxation / Accounting, Economic Publications In the present second edition an attempt has been made towards a more workable explanatory and informative approach of the Law 4308/2014. More specifically, the edition will introduce the principles of the accounting records, the electronic invoice, the simplified invoice, the rules and processes ...

Read More

ASSESSMENT AND RECOVERY OF TAX REVENUE The procedure according to the Code of Public Revenue Collection, the Tax Procedure Code, the Civil Code and the Code of Civil Procedure Author: Th. Lazaretou, N. Antonaropoulos Category: Publications, Taxation Law, Public Law, Administrative Law, Law Publications, Taxation / Accounting, Taxation Law, Economic Publications This book discusses in a concise and comprehensive manner a part of the State’s budgetary management that is significant to many actors (lawyers, public administration officials), i.e. the assessment and recovery of tax revenue. The authors deal with all relevant issues, including: legal title, ser...

Read More

GREEK ACCOUNTING STANDARDS Article-by-Article Interpretation of Greek Law No 4308/2014 Author: N. Sgourinakis, V. Michelinakis, Or. Vlismas, V.-Chr. Naoum Category: Publications, Accounting , Taxation / Accounting, Economic Publications This book aims at offering a handy, comprehensive and up-to date guide for professional accountants who are expected to draw up financial statements, under the Greek Accounting Standards, but also with the assistance of tools they have been using for years, such as the Greek General Chart of Account...

Read More

ΥEAR-END ACCOUNTING PROCEDURES 100 applications of Greek Accounting Standards and in-use determination of Income Statements Author: P. Giotis Category: Publications, Accounting , Taxation / Accounting, Economic Publications This book aims at offering a handy, comprehensive and up-to date guide for professional accountants who are expected to draw up financial statements, under the Greek Accounting Standards, but also with the assistance of tools they have been using for years, such as the Greek General Chart of Account...

Read More

TAX PROCEDURE Author: P. Pantazopoulos, Ey. Mpakalis Category: Publications, Taxation / Accounting, Taxation Law, Economic Publications The book contains diagrams presenting the Code for Tax Procedures (L. 4174/2013), the provisions of the Code of Administrative Procedure (L. 2717/1999) which relate specifically to tax disputes, as well as the provisions for the enforcement of payment of tax debts (L. 4174/2013, LD 356/1974). The bo...

Read More

PRESUMPTIONS IN TAX LAW Necessity and Contradictions Foreword: N. Barbas Author: Ε. Chourdaki Category: Publications, Taxation Law, Law Publications, Taxation / Accounting, Taxation Law, Economic Publications This work aims at recording the numerous applications of the presumption method, with a view to giving credit to the various views expressed over the years with regard to its usefulness; it also aims at pointing out the inherent weaknesses of the Greek taxation system, precisely on the basis of this...

Read More

TAXATION OF LAWYERS Interpretation of provisions - Examples - Filled in forms Author: N. Sgourinakis, Μ. Sezenias Category: Publications, Accounting , Taxation / Accounting, Economic Publications The authors, both experienced accountants - tax consultants, discuss in simple words all accounting, tax, labour and social security obligations of lawyers – be it trainee lawyers, self-employed lawyers or members of a law firm – as regards income taxation, VAT and the Greek Accounting Standards und...

Read More

VALUE ADDED TAX Practical Application Author: Κ. Kounadis, N. Sgourinakis Category: Publications, Accounting , Taxation / Accounting, Taxation Law, Economic Publications This 3rd, updated edition is a continuation of the attempt on providing a thorough presentation and interpretation of all tax provisions of Greek Law No 2859/2000. The layout of this volume is designed to facilitate a presentation of the integration of all revisions in the main text of the above-men...

Read More

ACCOUNTING ΟF TANGIBLE ΑND INTANGIBLE ASSETS Author: Georgios Tzifas Category: Publications, Accounting , Taxation / Accounting, Economic Publications Τhis book aims to present all aspects of the accounting events taking place in the tangible and intangible assets according to Greek Accounting Standards (ELP) and International Financial Reporting Standards. Each section includes the legal framework of the Greek Accounting Standards, the IFRS and t...

Read More

ΙNCOME TAX CODE Interpretation & Accounting Author: N. Sgourinakis, V. Michelinakis Contribution: A. Karantana Category: Publications, Accounting , Taxation / Accounting, Taxation Law, Economic Publications 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 wi...

Read More