Department of Law
Κατεύθυνση Φορολογικό Δίκαιο
Library of the School of Law

2021-11-01

2021

Kousteni Stavroula

Ανδρέας Τσουρουφλής, Επίκουρος καθηγητής, Τμήμα Νομικής, ΕΚΠΑ
Θεόδωρος Φορτσάκης, Καθηγητής, Τμήμα Νομικής, ΕΚΠΑ
Χρήστος Γκόρτσος, Καθηγητής, Τμήμα Νομικής, ΕΚΠΑ

Κριτική επισκόπηση του κώδικα φορολογίας εισοδήματος (ν. 4172/2013) υπό το φως των δικαιϊκών εξελίξεων σε διεθνές και ευρωπαϊκο επίπεδο

Greek

Critical review of the Income Tax Code (Law 4172/2013) in the light of the developments in the law at international and European level

The new Income Tax Code, effective as of the 1st of January 2014, is included as a single text in Law 4172/2013. The new Income Tax Code regulates in particular, income tax matters for individuals and legal entities in Greece. At the same time, the European Union takes initiatives in order to harmonise direct taxation between member-states, especially income tax for legal entities. Likewise, in the framework of the Organisation for Economic Co-operation and Development (OECD), the states take joint initiatives in order to prevent international double taxation, as well as international tax evasion and tax avoidance. The present study examines the level at which the above developments in the law at the international and European level have had an impact on the formation of the current tax system for individuals and legal entities in Greece. The study is structured into two parts. The first part examines the influence of international law and the law of the European Union on income taxation for individuals. The second part, examines the influence of the developments in the law, on international and European level, as to the income taxation of legal entities. In particular, the present thesis addresses the issue of tax residency for individuals and legal entities, the calculation of the taxed income, the foreign tax credit, the taxation of corporate transformations and finally, the methods for combating tax avoidance, pursuant to the current Income Tax Code. Finally, the study concludes that the new code is a modern, extrovert legislative instrument aiming at development, which could become even better, especially if, in the event of a future reform thereof, we take into consideration the dynamics of a digital economy.

Law and Legislation

Public Law
Tax Law

taxation of individuals, legal entities, legal entity, tax residency, taxed income, expenses to the interests of the businesses, equal treatment, foreign tax credit, corporate transformations, clauses against tax avoidance.

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https://pergamos.lib.uoa.gr/uoa/dl/object/2973517