The present, 6th edition, has been updated and revised to reflect the new fiscal regulations which, in recent years, particularly due to the economic crisis, were deemed necessary to be incorporated into the fiscal law of our country.

The main reason for the new edition is due to the fact that as of January 1, 2015, the new Public Accounting Law (4270/2014) "Principles of fiscal management and supervision" has been implemented, replacing the previous Public Accounting Code (Law 2362/1995) after twenty years of validity.

Specifically, the provisions of the new Public Accounting Law brought into the Greek legal order the provisions of Directive 2011/85/EU "requirements for the fiscal frameworks of Member States," which reinforced the preventive aspect of the Stability and Growth Pact through the significant involvement of European institutions in the drafting of the annual state budget as well as the Medium-Term Fiscal Strategy Framework of EU member states.

To this end, the new institution of the Greek Fiscal Council was introduced into Greek fiscal law under the provisions of said directive, which is responsible for evaluating the fiscal forecasts conducted by the Ministry of Finance and takes into account the General Accounting Office of the State during the preparation of the annual state budget and the Medium-Term Fiscal Strategy.

Moreover, under the provisions of derived EU law (a set of measures known as the "Six-Pack"), the new institution of the "European Semester" was established, which enhances the role of EU bodies, now including the European Parliament, in the final formulation of the macroeconomic figures of the annual state budgets of member states.

Finally, the new edition of the book includes the new provisions of the Public Accounting Law related to the control of public expenditures as well as the latest decisions of the Supreme Court regarding the interpretation of previous provisions, thus evolving the jurisprudence of the Supreme Fiscal Court of the country.