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Indirect methods for the determination of the tax base

Postgraduate Thesis uoadl:3390889 53 Read counter

Unit:
Κατεύθυνση Φορολογικό Δίκαιο
Library of the School of Law
Deposit date:
2024-02-28
Year:
2024
Author:
Kousteni Evgenia
Supervisors info:
α) Ανδρέας Τσουρουφλής, Αναπληρωτής Καθηγητής
β) Αικατερίνη Ηλιάδου, Αναπληρώτρια Καθηγήτρια
γ) Σοφία Βρόντου, Μεταδιδάκτορας Τομέα Δημοσίου Δικαίου
Original Title:
Μέθοδοι έμμεσου προσδιορισμού της φορολογητέας ύλης
Languages:
Greek
Translated title:
Indirect methods for the determination of the tax base
Summary:
The scope of this thesis is the study of the legal framework of the indirect methods for the determination of the tax base in the Greek legal order, the presentation of the interpretation of the relevant legal provisions by the tax administration, the Dispute Resolution Directorate of the Independent Authority for Public Revenues and the Greek jurisprudence and the highlighting of the legal issues that arise upon the implementation of such methods regarding their compatibility (or not) with the Greek Constitution and EU law.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Keywords:
indirect methods for the determination of the tax base
Index:
No
Number of index pages:
0
Contains images:
No
Number of references:
25
Number of pages:
51
File:
File access is restricted until 2024-08-28.
Persistent URL:
https://pergamos.lib.uoa.gr/uoa/dl/object/3390889

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ΔΙΠΛΩΜΑΤΙΚΗ ΕΡΓΑΣΙΑ Ε.ΚΟΥΣΤΕΝΗ.pdf
1 MB
File access is restricted until 2024-08-28.

 

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