Collection of the basic laws that make up the system of internal taxation of our country, as it has been harmonized with community law. The amendments included were largely dictated by the position taken by the Court of Justice of the European Communities on provisions of national law that were found to be contrary to the increased formal force of community law.
Included are:
- Amendments to the provisions of the Constitution concerning the process of drafting and voting on the State Budget (Article 79) and the judicial control of public expenditure by the Court of Audit (Article 97).
- Changes that have occurred in the legal regime of tax procedural law, with the incorporation of the provisions of the Tax Procedure Code (Law 4125/1960) into the unified Administrative Procedure Code established by Law 2717/1999, which now constitutes the common procedural law applied by the regular Administrative Courts in the adjudication of substantive administrative disputes.
- Changes that have occurred in the provisions of the Income Tax Code (Law 2238/1994).
- In capital taxation, the provisions on taxation of inheritances, gifts, parental benefits, and dowries, as well as the amendments to the provisions of the legislation on the transfer tax of real estate and large real estate, which were incorporated into a new unified Code by Law 2961/2001.
- Provisions relating to consumption tax.
- Law 2859/2000 Value Added Tax Code, as in force on 1/1/2002.
- Provisions of national law by which the regulations of the Community Directives on the harmonization of special consumption taxes on petroleum products, alcohol, and alcoholic beverages, as well as processed tobacco products, were transposed into Greek law.
- The harmonization of our tax legislation in view of the circulation of the Euro as the common currency in the transactions of the Member States of the Eurozone from 1-1-2002, by Law 2948/2001.