The responsibility of legal entities' directors for tax violations and debts to the State is a complex issue. Therefore, it requires an approach from the perspective of different branches of law. Over time and with the continuous evolution of the legislative framework, it has started to acquire regulatory and doctrinal coherence, resulting in the formation of an independent legal field, which is the subject of study at a unified interbranch level.

Since the first edition of this work (2004) significant developments have taken place regarding the responsibility of legal entities' directors, such as the replacement of the entire legislative framework with the establishment of the new Tax Procedure Code and the emergence of the issue of interpretation of the concept of tax evasion. In the specific procedural modifications that have occurred, both the possibility of directly challenging tax determination acts against the legal entity by the joint and several debtors and the subordination of disputes arising from security measures to the jurisdiction of the President of the Administrative Court are noted.

In light of these substantial changes, as well as relevant case law developments, the need to update the first edition of this work has become necessary. The second edition, following the structure of the first, is divided into three parts that analyze the following topics:

(a) the criminal liability of members of a company's management, or of a legal entity in general, as provided for in Articles 66 et seq. of the Tax Procedure Code for tax evasion offenses and Article 25 of Law 1882/1990 for the offense of non-payment of debts to the State

(b) the joint and several liability of persons managing the company due to non-fulfillment of corporate tax obligations (Article 50 of the Tax Procedure Code) and

(c) the adoption of safeguard measures against appointed persons performing management duties in the company, in view of specific corporate tax violations (Article 46, paragraphs 5 and 6 of the Tax Procedure Code).

Reference is also made to the provisions that establish the liability of management members for non-payment of insurance contributions, where relevant liability exists.

The work is accompanied by two appendices, which include, on the one hand, all the relevant legislation and, on the other hand, a brief reference to criminal tax offenses and their perpetrators in seven European countries and the United States.