The 3rd edition of the Income Tax Code is the new edition of Law 2238/1994, codified up to and including Tax Law 3943/2011 (Government Gazette A' 66/31.3.2011) which brought about crucial changes to the tax codes, particularly to the Income Tax Code and the Tax Penal Code.

The first part of the Income Tax Code includes the presentation of the codified Law 2238/1994 with all the changes introduced by Law 3943/2011 in the provisions of tax control, taxation of natural persons' income, engineers, lawyers, businesses, gains from the sale of listed shares, the Special Solidarity Levy, etc.

The second part of the Income Tax Code presents Law 2523/1997 (Tax Penal Code) which contains the new administrative and criminal sanctions of tax legislation, as codified after Law 3943/2011.

The third part includes Law 3296/2004 with the provisions of Articles 13-17 on self-assessment, as codified by Law 3842/2010, and Presidential Decree 1008/19.1.2011 on the obligation of signing income tax declarations by an accountant - tax consultant.

Following the main content, for a more comprehensive view of the tax changes, a table of the most important explanatory circulars is provided, as well as income tax applications. The applications include integrated and understandable examples of taxation for natural persons, personal, irregular and anonymous companies, calculation of expenses with receipts and creation of the tax-free amount, as well as a self-assessment example.

At the end of the book, a detailed alphabetical index is provided. To facilitate the reader, the interventions of Law 3943/2011 in the body of Laws 2238/1994 and 2523/1997, which are codified in this edition, are marked with a gray background. Additionally, the effective provisions of the last five years are included in the explanatory article footnotes.

The new edition of the Income Tax Code is a user-friendly and understandable handbook designed to meet the needs of practitioners of tax law, for the interpretation and application of the complex and intricate income tax system, as applicable in our country.