The preparation of this Third Edition of the article interpretation of the Income Tax Code (Law 4172/2013) coincides chronologically with the last five months (until 20/8/2018) of the implementation of the Financial Assistance Agreement that Greece had concluded based on the permanent European Stability Mechanism (ESM) and since then, (from 21/8/2018), the terms of Enhanced Surveillance apply to Greece's public finances. As expected, following the statements of the institutions regarding Greece's successful exit from the program of the implementation of the third Memorandum as well as the positive evaluations published by international rating agencies for Greece's public finances, there has been an improvement in the country's fiscal profile not only at the national level but also at a wider European and international level. 

These developments, combined with the feasibility of implementing the announced program by the newly elected government, have contributed decisively to the need for restructuring the country's tax system, with income taxation being the main area.
The two main laws that, among other things, brought changes to the Income Tax Code (Law 4172/2013) during this period are Law 4549/2018 and Law 4646/2019.

From the above, it can be inferred that this Third Edition of the article interpretation of the Income Tax Code, which contains significant new regulations as well as their interpretation based on the case law of the Supreme Administrative Court and the theory, will be a valuable aid not only to those professionally involved in legislation on income taxation, such as lawyers, judges, accountants, but also to students of universities and technical colleges who conduct research and prepare papers within the framework of their undergraduate and postgraduate studies on the same subject matter.