New edition by Astbooks: «Income Tax Code (Law 4172/2013) – Theory, Case Law, Practice» Fully updated, in two volumes, with all amendments up to Law 5264/2025. Income taxation is a fundamental pillar of fiscal policy and one of the most important mechanisms of economic operation. It reflects the real economic activity of individuals and legal entities, depicts the distribution of tax burdens, and continuously evolves, adapting to market needs, social conditions, and international tax trends. The Income Tax Code (Law 4172/2013) constitutes the central legislative tool for taxation in Greece. Since its enactment, it has undergone continuous modifications and clarifications, especially regarding tax residence, income from business activities, the deemed method of taxation, and specific objective expenses. With Law 5246/2025, a new, significant set of changes was introduced—primarily concerning personal income tax rates and the calculation of objective expenses and presumptions. This edition, «Income Tax Code (Law 4172/2013) – Theory, Case Law, Practice», in two volumes, is a modern, updated, and user-friendly tool for accountants, tax professionals, legal experts, economists, and researchers, as it includes:

• Complete integration of all interpretative circulars and administrative documents.
• A detailed and comprehensive history of all amendments up to Law 5264/2025.
• More than 150 practical examples to facilitate understanding and application of the provisions.
• Systematic organization of content based on the structure of the law, including:
• Current text of each article.
• Tables of amendments (additions, deletions, replacements).
• Detailed thematic explanations.
• Practical applications.

Celebrating ten years since the first presentation of the Income Tax Code, the new edition results from systematic interpretative analysis, continuous monitoring of legislation, and evaluation of hundreds of real-world applications. The experience of this decade allowed for further refinement of the analysis, enrichment of examples, and strengthening of case law documentation, making this work a reference point for professionals and researchers. The goal of this new edition is to provide a complete, reliable, and practical tool that guides, facilitates, and supports all those involved in income tax activities. ASTbooks Scientific Team ISBN Volume A: 978-618-209-131-9
ISBN Volume B: 978-618-209-132-6
ISBN Set: 978-618-209-133-3
Pages: 2026