New edition of Astbooks: "Practical Guide to Tax Penalties and Fines 2025". The concept of penalty is a fundamental expression of the legal order, closely connected with the principles of legality, proportionality, and legal certainty. In the context of tax law, a penalty functions not only as a sanction for the violation of taxpayer obligations but also as a mechanism to ensure compliance, protect public interests, and enhance tax awareness. The imposition of fines and administrative sanctions is not merely a punitive process but is part of a broader framework of prevention, justice, and the rational operation of the tax system. The concept of the penalty catalog, as a systematic recording and interpretation of prescribed sanctions, is a key pillar of the legal system and runs throughout the Tax Procedure Code (TPC). Correct knowledge and application of provisions related to fines and sanctions require a combined study of individual articles and interpretative circulars, which often make the work of businesses and tax professionals particularly complex. To address this need, the "Practical Guide to Tax Penalties and Fines 2025" is published, a comprehensive and reliable manual that clearly and practically presents all the tax penalties and sanctions within the current legal framework. The book thoroughly analyzes Part Θ of the TPC (Law 5104/2024, codified by Law 5222/2025), which regulates issues of interest, fines, and joint liability (Article 49 of the TPC). The presentation includes summary tables that allow for quick access to relevant information. The edition also features analysis of Circular E.2059/2025, which provided critical clarifications regarding procedural violations of paragraphs 1, 2, 3, 7, and 8 of Article 53 of the TPC. Special emphasis is also given to Part ΙΒ of the TPC, which covers tax evasion crimes and corresponding criminal sanctions, contributing to a clear distinction between administrative and criminal consequences and properly establishing the liability of natural and legal persons. At the end of the book, comparative tables include fines under the previous Tax Procedure Code (Law 4987/2022), offering a retrospective and comparative view of changes in tax legislation. The "Practical Guide to Tax Penalties and Fines 2025" is an invaluable reference tool for legal professionals, tax consultants, accountants, and practitioners involved in tax compliance. With systematic analysis, practical focus, and emphasis on clarity, this work bridges theory and practice, enhancing transparency and legal certainty in tax administration. Scientific team of ASTbooks ISBN: 978-618-209-125-8 Pages: 338