This work is one of the few writings in contemporary Greek literature that significantly contributes to the consolidation and application of modern concepts of fiscal law at both educational and judicial levels.

It is a comprehensive, clear, and understandable systematic work of fiscal law that aims to analyze the most critical issues and to systematically present the most important provisions.

The main reason that necessitated this publication was the recent foundational change in Greek legislation concerning the Court of Audit, which was carried out through laws 4820/2021 and 4700/2020, marking a pivotal point in the evolution and operation of the Supreme Fiscal Court of our country.

For the easier familiarization of the researcher and practitioner with the new legal framework, as well as for the evaluation of the new in relation to the previous one, there are comparative approaches and commentary as deemed necessary.

Following a methodological arrangement aimed at substantive understanding, the content of this edition spans three main pillars: the State Budget, the Court of Audit, and the Public Finances of the European Union.

This work is the modernized, enriched, and updated version of the well-known handbook titled "Elements of Fiscal Law".