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Title_of_text

Law N° 4172/2013 adjusts the income taxation and introduces emergency measures for the purposes of implementing Laws N° 4046/2012, 4093/2012 and 4127/2013.

Main Region

First Region

Greece
Economic and social policy
2013-07-23
National
Law, Act

Second Region

The present Law provides for a comprehensive adjustment of the taxation on incomes. In Part II on income tax of natural persons, Chapter B (articles 12-20) regulates the stipendiary employment and pensions for the purposes of taxation and Chapter C (articles 21-29) adjusts the profits from entrepreneurial activities.

Entry dates region

    Date of entry into force
    2013-07-23
    --

Partial entry dates region

    Date of partial entry into force
    2014-01-01
    The provisions of articles 1-71 are operative for incomes acquired or expenses made in the taxation years starting from 2014.

Electronic region

Serial region

    Serial title
    Efimeris tis Kivernisseos
    Date
    2013-07-23
    Volume
    Part A'
    Number
    N° 167
    Page range
    pp. 2457-2516