One Volume: 1,208 Pages

Contains:

• Introduction to Tax Legislation. Basic Concepts, Principles, and Objectives
• Interpretation of Income Tax for Natural and Legal Persons structured into 20 thematic sections
• Practical application examples
• Complete codification of the Income Tax Code (Law 4172/2013) up to Law 5193/2025.
• Detailed alphabetical index

The sections included in the book:

1. Introduction to tax legislation
2. Introduction to the Income Tax Code
3. Income Taxation of Natural Persons. General provisions
4. Income categories
5. Imputed taxation of sole proprietorships
6. Imputations. Alternative method - minimum taxation
7. Rates - reductions of personal income tax
8. Declaration and advance payment of personal income tax
9. Incentives for attracting foreign tax residents
10. Income taxation of legal entities. General provisions
11. Profits and losses from business activities of legal entities
12. Intra-group transactions
13. Business expenses
14. Tax rates for legal persons and legal entities
15. Income declaration of legal persons and advance tax payment
16. Income tax withholding
17. Combating tax avoidance and tax evasion
18. Tax incentives
19. Indirect methods of revenue determination. Statute of limitations
20. Income Tax Code (Law 4172/2013). Complete codification and historical development.