Unit:
Department of LawLibrary of the School of Law
Dissertation committee:
Ιωάννης Δρόσος, Καθηγητής Νομικής ΕΚΠΑ
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής Νομικής ΕΚΠΑ
Αικατερίνη Ηλιάδου, Επίκουρη Καθηγήτρια Νομικής ΕΚΠΑ
Ελένη Θεοχαροπούλου, Αναπλ. Καθηγήτρια Νομικής ΔΠΘ
Βασίλης Κονδύλης, Αναπλ. Καθηγητής Νομικής ΕΚΠΑ
Αικατερίνη Σαββαΐδου, Επίκουρη Καθηγήτρια Νομικής ΑΠΘ
Νίκος Παπασπύρου, Επίκουρος Καθηγητής Νομικής ΕΚΠΑ
Original Title:
Η ΦΟΡΟΔΙΑΦΥΓΗ ΣΤΟ ΦΠΑ, ΤΑ ΜΕΤΡΑ ΓΙΑ ΤΗΝ ΚΑΤΑΠΟΛΕΜΗΣΗ ΤΗΣ ΚΑΙ Η ΑΜΥΝΑ ΤΟΥ ΦΟΡΟΛΟΓΟΥΜΕΝΟΥ
Translated title:
VAT FRAUD, MEASURES FIGHTING VAT FRAUD AND TAXPAYER'S DEFENSE
Summary:
Τhe objective of this dissertation is to describe the tax evasion phenomenon, especially in the area of VAT from a Greek standpoint and the measures have already adopted in EU and in Greece for the tackling of this phenomenon as well as the proposed measures as they arise from the European and Greek legislation and case law. Moreover, the dissertation also aims at outlining and discussing in further detail the issues related to the taxpayers’ rights and their defensive arguments against tax evasion challenges by the tax authorities in the course of tax audits.
Main subject category:
Law and Legislation
Keywords:
VAT, FRAUD, TAX EVASION, TAX AVOIDANCE, DEFENSE, TAXPAYER
