The new "Code of Collection of Public Revenues" constitutes a unified codification of all those provisions governing the administrative process for the collection of public revenues.

With the first article of Law 4978/2022, the Code of legislation regarding the Collection of Public Revenues was ratified according to paragraphs 6 and 7 of article 76 of the Constitution. As stated in the explanatory report of Law 4978/2022, within the framework of administrative codification, the codified provisions (namely the provisions of Law Decree 356/1974) were rendered in a systematic manner and the structure of articles, paragraphs, and sections was reformed wherever necessary, so that the meaning of the introduced rules is now conveyed in a clear and understandable way.

Inconsistencies or mismatches in the individual regulations were eliminated so that these regulations can function independently (with regulatory and interpretive consistency), without necessarily requiring recourse to other provisions. Additionally, provisions or entire articles of Law Decree 356/1974 were abolished, since either the introductory or some of the conditions for their application are no longer in place or have been abolished.

Moreover, provisions of the applicable legislation were incorporated into the Code in such a way that they acquire regulatory and interpretive autonomy. Finally, with the new Code of Collection of Public Revenues, the names of the administrative bodies involved in the administrative execution process have been updated. This edition, presented in a practical format, contains a user-friendly detailed index and we hope it will serve as a significant aid for the practicing lawyer as well as for any practitioner of the law.