A modern and essential professional guidance tool that connects the legislative framework with everyday auditing practice, through real cases, practical examples, and applied approaches.Tax audits constitute one of the most demanding and critical fields of the modern tax reality. In this area, theory, interpretation of provisions, auditing practice, and daily professional experience meet, with direct consequences for businesses and individuals.

The first edition of the work, released in September 2020, received great response and established itself as a key reference tool for accountants, tax consultants, lawyers, and professionals in the field, while it was also substantially utilized by auditors of the Independent Authority for Public Revenue (AADE).

This new edition is fully updated up to April 2026 and enriched with new material, taking into account the feedback from readers of the first edition. Special emphasis is given to indirect audit techniques, which have now become one of the most important tools of the auditing authorities.

The book analyzes both the classic audit techniques and the indirect methods of determining taxable income, continuously linking the legislative framework with practice. It includes more than 100 practical examples, real audit cases, interpretative remarks, and references to decisions of the Administrative Court of Appeals and administrative case law.

It also includes a special section on the due diligence measures of obligated persons, with emphasis on the accounting sector, according to Law 4557/2018, as a useful guide for understanding and applying the relevant framework.

This work aspires once again to be a substantial tool of knowledge and practical guidance for all those who want to deeply understand the functioning of tax audits in the present era.