The legal issues related to the taxation of income in our country are of great daily interest not only to theoretical researchers (educators, students) and practical implementers (tax consultants, accountants, lawyers, judges) of tax law, but also to every natural or legal person engaged in economic activity and earning income in Greece.
Moreover, the frequent amendment of the relevant provisions of Greek tax legislation (Income Tax Code) and the constantly evolving case law of the courts on matters concerning the interpretation of these provisions make it necessary to record and analyze these developments in new studies that become practically useful to the researcher and practitioner of tax law.
Specifically, in the preparation of this study - entitled "Taxation of Income of Natural and Legal Persons" - provision was made to record and analyze all the changes brought about in the Income Tax Code by the recent Law 3091/2002, following the proposals of Georgakopoulos Commission, as well as the latest case law of both the Greek regular administrative courts and the Council of State, as well as the Court of Justice of the European Communities, which imposed these amendments on the Greek tax legislator.
Finally, it should be noted that in the preparation of this study, an effort was made to combine the easy understanding of the relevant issues by students of higher education institutions who study the subject of tax law at undergraduate and postgraduate level with the effective practical handling of these issues by practitioners in this legal field.