The VAT is a general indirect consumption tax imposed within the country and borne by consumers. It is a tax imposed on businesses and paid in installments at each stage of the production process (industry, crafts, etc.) and the trade of goods (wholesale and retail) and is calculated only on the value added by each business, that is, on the difference between the delivery value of the goods and their acquisition value.

With Law 1642/1986, which incorporated the "6th Directive 77/388/EEC of the Council, of May 17, 1977, on the harmonization of the legislation of Member States regarding turnover taxes - common system of value-added tax: uniform tax base," a new indirect tax system, the VAT system, was established in our country. With this new tax system, a significant number of indirect taxes were replaced by a single tax.

The new codification of the VAT Code was deemed necessary in order to update and improve the quality of the regulatory framework and to ensure the application of the relevant provisions in a legislative environment that is as safe as possible, to facilitate the Administration but also to inform and protect taxpayers.

The book by the Scientific Team of Astbooks titled "VAT Code Law 5144/2024" offers an in-depth analysis of the law concerning indirect taxation and is aimed at specialized readers, taxpayers - subjects to VAT, implementers and interpreters of the tax (Administration and courts), as well as professionals in the field, such as lawyers and accountants.

The edition includes over 300 examples and a correspondence of the provisions of the previous VAT Code (Law 2859/2000) with the new one (Law 5144/2024). Regarding the structure of the book, it follows the structure of the law, which is divided into three parts, each of which is subdivided into standalone chapters.

In SECTION I (Articles 1-60), the substantive provisions of the law are included, including special regimes. In SECTION II (Articles 61-68), special procedural provisions regarding real estate and other procedural provisions are included. In SECTION III (Articles 69-71), other regulations as well as transitional and final provisions of the law are included.

The law is accompanied by 7 Appendices, marked with the Latin numbers I to VII, which constitute integral parts of it.