Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Author:
Kolovetsiou-Baliafa Emmanouela
Supervisors info:
Ανδρέας Τσουρουφλής Επίκουρος Καθηγητής Τομέα Δημοσίου Δικαίου Νομική Σχολή Αθηνών (ΕΚΠΑ)
Original Title:
Το Φορολογικό Πλαίσιο των Εταιρικών Μετασχηματισμών: Οι Αναπτυξιακοί Νόμοι 1297/1972 και 2166/1993
Translated title:
The Tax Framework of Corporate Restructurings: The Development Laws 1297/1972 and 2166/1993
Summary:
The present dissertation analyses the tax treatment of the corporate restructurings under the Greek development Laws 1297/1972 and 2166/1993. In particular, the first chapter analyzes the economic, business and tax reasons that lead to the corporate restructurings and presents the Greek tax legal framework that governs the corporate restructurings, with a basic reference to the Greek development Laws 1297/1972 and 2166/1993. The second chapter, refers to the concept of the corporate restructurings (i.e. definition and types). The third and fourth chapter, which are essentially the backbone of the dissertation, analyse the tax framework of Laws 1297/1972 and 2166/1993 with reference to their scope, the conditions that should be met for their application and the tax incentives granted to the corporate restructurings conducted under their provisions. The fifth chapter includes a comparative analysis of the above mentioned Laws. Under the sixth chapter, the Greek General Anti-Abuse Rule (GAAR) is analyzed, which governs the corporate restructurings conducted under the provisions of Laws 1297/1972 and 2166/1993. Finally, the seventh chapter examines the intervention of the tax legislation to the corporate restructurings, pursuant to the Article 4 of the corporate Law 4601/2019. Conclusively, the eighth chapter demonstrates the need for reformation of the tax legal framework and its harmonisation with the corporate Law 4601/2019.
Main subject category:
Law and Legislation
Other subject categories:
Public Law
Tax Law
Keywords:
corporate restructurings, taxation, Law 2166/1993, Law1297/1972, Law 4601/2019, tax framework, tax incentives
Number of references:
110
