Administrative penalties for tax law violations under the Tax Procedure Code
By Dr. Petros Pantazopoulos, Attorney at Law
This input presents the penalty framework as regards the infringement of the tax legislation provisions of the Code of Tax Procedure. A general comparison between Law 2523/1997 and Law 4174/2013 is preceded and the presentation of the specific penalties of the Code of Tax Procedure follows. This contribution is supplemented by the certain conclusions on the introduction of a single Code for the enforcement of administrative tax penalties, inter alia.
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