Tax Law
Tax law consists of all the legal rules that govern the content, the bodies and the conditions for exercising the tax authority of the state, always guided by the principle of legality
In other words, it determines the tax legal relationship as it arises from the imposition of tax, duty, fee or fine as it becomes the primary way in which the State draws money to serve its purposes.
It is a branch of Fiscal Law because it includes the rules that refer to the public finances of the state and in a broad sense is part of the Administrative Law. It is noted that as an industry it has many peculiarities that make it ultimately independent and autonomous. This is because tax law includes many concepts of both public and private law, such as disposal, lease, transfer, donation, inheritance. It is generally a "compulsory law" in the nature of its rules aimed at imposing and collecting taxes.
The tax regime of our country is characterized by complexity, variability, capacity and rigor with the natural consequence of creating daily problems for the citizens regarding the way they act against the arbitrariness of the Administration during their enforcement. The problem is exacerbated taking into account the large bureaucracy of our country, the insufficient reasoning of the tax transactions but also the rudimentary or complete lack of hearing when imposing fines in particular.
The basic legislation governing the current tax regime is the following:
- a) Income Tax Code (Law 4172/2013),
- b) Single Real Estate Tax (Law 4223/2013), Real Estate Tax (Law 2130/1993),
- c) Code of Tax Procedure (Law 4174/2013),
- d) Code of Tax Provisions for Inheritance, Donations, Parental Benefits and Gambling Profits (Law 2961/2011)
- e) Law on VAT (Law 2859/2000 with the amendments as in force today)
- f) Customs Code (Law 2960/2001).
