Amendments to Law 4472/2017 and Law 4474/2017 | KPMG | GR

Amendments to Law 4472/2017 and Law 4474/2017

Amendments to Law 4472/2017 and Law 4474/2017

Consistent with our commitment to provide current information on tax issues, we summarize below the most important amendments introduced by Law 4472/2017 (Government Gazette Ά 74/19.05.2017) on “Implementation Measures for fiscal goals and reforms, medium-term Financial Strategy Framework 2018-2021 and other provisions” and Law 4474/2017 (Government Gazette Ά 80/07.06.2017) on the “adoption of EU Directive 2015/2376 to the Greek legislation and other provisions”.

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Law 4472/2017

  • Income Tax Code (ITC)
  • Penalties
  • Tax Audits
  • Residence Tax
  • Real estate leasing through the sharing economy
  • Electronic Transactions
  • Countermeasures
  • Income Tax Code (ITC)
  • UREOT (Unified Real Estate Ownership Tax) / ENFIA

Law 4474/2017

  • Exchange of Information
  • Tax Procedure Code (TPC)
  • UREOT (Unified Real Estate Ownership Tax) / ENFIA
  • Income Tax Code (ITC)
  • VAT
  • Inheritance Tax Code

 

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