With Law 5104/2024, titled "Code of Tax Procedure and other provisions," a new, modern framework was introduced in the country’s tax administration, replacing Law 4987/2022, which had ratified and codified Law 4174/2013. The current Code of Tax Procedure (CTP) reshaped the relationship between taxpayers and the Tax Administration by clearly defining their rights and obligations at all stages of the tax process.

Law 5104/2024 established the procedures for the determination, certification, and collection of public revenues, simplifying the system of sanctions in cases of non-compliance. One of its most important innovations was the digitization of the tax process through the use of modern technological tools and applications.

At the same time, clear time limits were set for the duration of tax audits, with a primary limit of one year from the notification of the audit order, thereby enhancing legal certainty and transparency.

Finally, Law 5104/2024 also regulated specific issues concerning the guarantees of the Greek State, the responsibilities of the Ministry of National Economy and Finance, as well as digital notification procedures, aiming to save administrative time and resources and to strengthen citizens' trust in the Tax Administration.

Structure and content of Law 5104/2024:

The Code consists of 86 articles, distributed in thirteen parts and an appendix, covering the entire spectrum of the tax process:

• Part A (articles 1-9): General provisions, definitions, scope of application, notification of acts.
• Part B (articles 10-12): Tax Registry, proof of tax compliance.
• Part C (articles 13-21): Maintenance of accounting records, provision of information, tax confidentiality.
• Part D (articles 22-24): Submission and modification of tax returns.
• Part E (articles 25-26): Pre-approvals for invoicing intra-group transactions.
• Part F (articles 27-35): Tax audit, indirect control methods, administrative assistance.
• Part G (articles 36-39): Tax assessment, limitation periods.
• Part H (articles 40-51): Tax collection, public safeguards, enforcement, assistance in collecting claims.
• Part I (articles 52-71): Imposition of interest, fines for tax violations.
• Part J (articles 72-74): Special administrative procedures, administrative appeal.
• Part IA (articles 75-78): Tax certificate.
• Part IB (articles 79-82): Tax evasion crimes and their handling.
• Part IC (articles 83-86): Authorizing, transitional, final, and repealed provisions.

This edition:

The two-volume edition titled "Tax Procedure under Law 5104/2024 – Theory, Jurisprudence, Practice" is the most comprehensive aid for every professional accountant-tax technician, lawyer, or researcher of economic science. The work includes:

• A detailed article-by-article presentation of the current CTP (Law 5104/2024 – codified with Law 5222/2025), fully updated with the recent decision A.1134/2025.
• Updated with E.2059/2025 regarding the imposition of fines for procedural violations of the CTP.
• More than 160 practical examples clarifying the application of the provisions.
• Over 40 useful tables focusing on fines per violation, based both on the new Code and the previous Law 4987/2022.

This edition is a valuable reference tool for daily professional practice and a significant contribution to the understanding and proper application of the tax framework.