Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Author:
Galegalidou Mariana
Supervisors info:
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής Νομικής Σχολής Εθνικού Καποδιστριακού Πανεπιστημίου Αθηνών
Original Title:
Η έννοια της προσαύξησης περιουσίας από φορολογικής απόψεως
Translated title:
The notion of property increase pursuant to tax law
Summary:
The national legislator has taken many measures to tackle the problem of tax evasion, the most important of which is the introduction of the notion of property increase in 2010 by Law 3888 and the establishment of the notion by Law 4172 of 2014. This introduction has sparked a controversy, as many constitutional issues arise, given that it affects sensitive aspects of the tax system. This thesis, guided by the Constitution and the jurisprudence of the Greek courts, analyzes the notion of property increase, the constitutional problems of its implementation, the full legislative framework, as well as the tax reality through the administrative practice and real tax incidents.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
File:
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Διπλωματική Γαλεγαλίδου.pdf
699 KB
File access is restricted only to the intranet of UoA.
