A characteristic of the period that followed the previous edition of the Income Tax Code (2020-2022) is the dynamic evolution of the income tax legislation included in this Code. Specifically, during this period, a significant number of new rules were established that will henceforth govern the substantial part of income taxation, aiming to adapt it to modern European and international standards.

One of the main objectives of this interpretative tool is to clarify and analyze the concepts of certain provisions of the Income Tax Code, which are of a technical and accounting nature, something that mainly concerns those who are professionally engaged in their application. Consequently, it was deemed necessary for this edition to include the administrative interpretation of those mainly included in the explanatory circulars of the Independent Authority for Public Revenue (IAPR), as well as in other implementing legislative acts issued pursuant to authorization.

Continuing the practice of previous editions, for the new provisions of the Code, along with their interpretation, the interpretation of those that were replaced or abolished is also presented, so that the reader can gain a clear picture of the changes that occurred between the corresponding periods. It is worth noting that the new regulations of this Code were either integrated into existing articles through the addition or replacement of certain provisions, or constituted entirely new articles, resulting in a significant increase in their number.

It is sufficient to note that while the Income Tax Code (Law 4172/2013) originally had only 72 articles, it today comprises 97 articles, 24 of which were established during the period referred to in this edition. From the above, it follows that there are particular theoretical and practical reasons that support this edition as being a valuable aid, not only for those professionally engaged in the interpretation and application of the relevant provisions (lawyers, judges, tax accountants etc.), but also for students of universities and technological educational institutes conducting research and preparing master's theses or even doctoral dissertations, with a subject matter related to income tax legislation.