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GRC-2013-L-100462
Breadcrumb
Title_of_text
Law N° 4172/2013 adjusts the income taxation and introduces emergency measures for the purposes of implementing Laws N° 4046/2012, 4093/2012 and 4127/2013.
Main Region
First Region
Country(ies)
Greece
Subjects (Classification)
Economic and social policy
Adopted on (Date of text)
2013-07-23
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Abstract/Citation
The present Law provides for a comprehensive adjustment of the taxation on incomes. In Part II on income tax of natural persons, Chapter B (articles 12-20) regulates the stipendiary employment and pensions for the purposes of taxation and Chapter C (articles 21-29) adjusts the profits from entrepreneurial activities.
Entry dates region
Date of entry into force
2013-07-23
--
Partial entry dates region
Date of partial entry into force
2014-01-01
The provisions of articles 1-71 are operative for incomes acquired or expenses made in the taxation years starting from 2014.
Basic Text region
Basic text(s)
2012-11-12 (GRC-2012-L-99876)
Law N°4093/2012 approving the medium-term fiscal strategy 2013-2016 and introducing emergency measures implementing Law N° 4046/2012 and the medium-term fiscal strategy 2013-2016.
Basic text(s)
2013-02-28 (GRC-2013-L-100414)
Law N° 4127/2013 approving the updating of the Medium-term Fiscal Strategy 2013-2016.
Amending Text region
Amending text(s)
2013-11-21 (GRC-2013-L-100526)
Law N° 4210/2013 introducing adjustments falling under the jurisdiction of the Ministry of E-Governance, amending Law N° 3528/2007 ratifying the Code of Conduct for Public Administrative Employees and other provisions.
Amending text(s)
2014-04-07 (GRC-2014-L-100568)
Law N° 4254/2014 on measures for the support and development of the Greek Economy and other provisions.
Amending text(s)
2014-10-31 (GRC-2014-L-100585)
Law N° 4305/2014 on, amongst other, the creation or abolishment of positions, on placement, rotation and transfer of employees and on financing-related and financial issues falling upon the jurisdiction of the Ministry of Labour, Social Security and Welfare.
Amending text(s)
2015-05-14 (GRC-2015-L-102259)
Law N° 4327 of 2015 enacting emergency measures for the Primary, Secondary and Tertiary Education and other provisions.
Amending text(s)
2015-07-02 (GRC-2015-L-102280)
Law N° 4331 of 2015 enacting measures concerning the alleviation of the disabled persons (AMEA), the simplification of the function of the Disability Certification Centres (KEPA), the combating of contribution-evasion, other social security-related issues and other provisions.
Related Text region
Related text(s)
2014-01-07 (GRC-2014-L-100563)
Law N° 4225/2014 on the upgrading and improvement of collection mechanisms of the Insurance Agencies, on fines for non-insured and non-declared employment and other provisions falling upon the jurisdiction of the Ministry of Labour, Social Security and Welfare.
Related text(s)
2014-02-17 (GRC-2014-L-100566)
Law N° 4238/2014 on the National Primary Health Care Network (PEDY), on the change of scope of the Greek National Health Service (EOPYY) and other provisions.
Related text(s)
2015-05-14 (GRC-2015-L-102259)
Law N° 4327 of 2015 enacting emergency measures for the Primary, Secondary and Tertiary Education and other provisions.
Related text(s)
2015-05-11 (GRC-2015-L-102264)
Law N° 4325 of 2015 on the democratisation of Administration, on combating bureaucracy, the E-Governance, the reparation of injustice and other provisions.
Related text(s)
2016-12-02 (GRC-2016-L-104617)
Law N° 4440 of 2016 on the Unified Mobility System in Public Administration and Local Authorities, on the obligations of persons appointed in the positions set out in articles 6 and 8 of the Law N° 4369 of 2016, on professional incompatibility and on prevention of cases of conflict of interest and other provisions.
Electronic region
Electronic source title
Text in Greek
Publisher
Ethniko Tipografio
Place of publication
Athens
Country
Greece
URL
http://www.et.gr
Page range
pp. 2457-2516
File
GRC100462 Grk.pdf (PDF of Official Gazette in Greek)
Serial region
Serial title
Efimeris tis Kivernisseos
Date
2013-07-23
Volume
Part A'
Number
N° 167
Page range
pp. 2457-2516