Pergamos - Library and Information Center of National and Kapodistrian University of Athens

Unit:

Speciality Public Law
Library of the School of Law

Deposit date:

2023-01-22

Year:

2023

Author:

Stylianoudakis Christos

Supervisors info:

Κονδύλης B., Αναπληρωτής Καθηγητής Νομικής Σχολής Παν/μίου Αθηνών
Γιαννακόπουλος Κ., Καθηγητής Νομικής Σχολής Παν/μίου Αθηνών.
Ηλιάδου Α., Αναπληρώτρια Καθηγήτρια Νομικής Σχολής Παν/μίου Αθηνών

Original Title:

Η εξέλιξη των φορολογικών κυρώσεων και η αναδρομική εφαρμογή της ελαφρύτερης φορολογικής κύρωσης

Languages:

Greek

Translated title:

The evolution of the tax penalties and the retroactive effect of the more advantageous tax penalty

Summary:

The present study analyses the content of the principle as well as its very interesting legal foundation, as formulated by the theory and case law. It also sets out the conditions for its application, the cases in which it may be waived and the conditions for its admissible invocation by the taxpayer before the administrative courts. Finally, the development and the jurisprudential treatment of the tax penalties provided for violations of the legislation on accounting standards and tax returns by Law No. 2523/1997 to Law 4509/2017.

Main subject category:

Law and Legislation

Other subject categories:

Public Law

Keywords:

tax penalties, tax law, advantageous tax penalty, retroactive effect

Index:

Number of index pages:

Contains images:

Number of pages:

File:

https://pergamos.lib.uoa.gr/uoa/dl/object/3257674/file.pdf