Income tax is one of the most fundamental yet complex areas of the Greek tax system. Frequent changes in legislation, interpretations by the relevant authorities, and their application in practice create a constantly changing and demanding framework for taxpayers, accountants, and lawyers.

Specifically, the Income Tax Code (ITC – Law 4172/2013) was enacted during the economic crisis that has shaped the trajectory of the Greek economy over the past decade. The continuously changing economic and social conditions have led to numerous changes in this specific law.

Regarding the current edition titled "ITC Applications 2024," the structure of the book is designed to provide readers with a handy tool for understanding and applying the provisions of the Income Tax Code, as follows:

• Current provision of the article: This section presents the full text of the article, codified with all amendments in effect to date. This presentation allows readers to have immediate and easy access to the applicable legislation, which has been codified with Law 5104/2024.
• Table of all laws that have amended the article: This table provides a summary overview of all legislative changes that have affected the article since its initial enactment to the present. This allows for an understanding of the evolving path of legislation and the detection of the reasons and objectives of the individual changes.
• Table of additions and deletions resulting from each amendment: This table provides a detailed presentation of the additions and deletions that have been made to the article with each amendment. This detailed record helps readers identify exactly the changes that have occurred in the text of the article and understand their impact.
• Analysis in the form of questions and answers: The analysis of the article is presented in the form of more than 70 questions and answers, addressing practical issues that arise during its application. This methodology allows for a better understanding of the provisions, as it offers immediate and clear answers to common and complex questions.

Some of the topics mentioned include: taxation of income from salaried services ("blocks" etc.), foreign pensions, the concept of permanent establishment, taxation of minors, benefits in kind and exemptions, deductible and non-deductible expenses, depreciation and loss transfers, evidence, donations and concessions, inter-company dividends, business loans.