VALUE ADDED TAX

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-mentioned Law. In the first part, an interpretation aided by the systematic review of the provisions as they are currently in force is attempted, supported with examples and applications. Following that the coding of the provisions of Law No 2859/2000 is cited, and finally, at the end of each chapter relevant commentary, applications and further examples are presented for the further clarification of the Law’s main provisions.