The concept of a penal code is a fundamental pillar of the legal system and runs through the entirety of the Tax Procedure Code. Knowledge of the fines and penalties imposed for tax violations requires a combined study of the provisions of the TPC, often exposing businesses to the risk of paying exorbitant sums for mistakes and omissions.

This book, titled "Tax Penal Code," aims to serve as a useful and reliable guide for understanding and applying the most important tax penalties and sanctions provided by the current legal framework. Specifically, the book's topics cover in detail Part H of the Tax Procedure Code (law 5104/2024 – Codification with law 5135/2024), which pertains to interest and fines, as well as joint liability in the payment of taxes and interest (article 49 TPC).

This detailed presentation, accompanied by concise tables, offers the reader immediate and effective access to the relevant information. It also examines Part IB of the TPC, which includes tax evasion crimes and the criminal penalties associated with them. This analysis is essential for a comprehensive understanding of the consequences that can arise from violations of tax legislation and the risks faced by those involved.

Understanding the criminal penalties becomes critical for ensuring legality and avoiding serious consequences. At the end of the book, there is an appendix with comparative tables for the fines, as they were under the previous Tax Procedure Code (law 4987/2022), providing a significant retrospective analysis of changes in tax legislation.

Overall, the "Tax Penal Code" is a compact and practical guide, suitable for lawyers, tax professionals, accountants, anyone involved in tax compliance, and for those seeking a comprehensive yet focused understanding of tax penalties and sanctions, offering the necessary tools for the proper management of tax obligations.