The frequent changes in tax legislation have necessitated the systematic recording and documentation of the applicable tax provisions into a new revised collection, the Tax Polycode.

The second edition of the Tax Polycode systematically captures, in a single work, all the changes that have occurred in the tax provisions from Fall 2014, when the first edition was published, up to today.

Specifically, this edition is updated with laws 4283/2014, 4302/2014, 4303/2014, 4305/2014, 4307/2014, 4308/2014, 4312/2014, 4316/2014, 4321/2015, 4326/2015, 4328/2015, 4330/2015, 4331/2015, 4334/2015, 4336/2015, 4337/2015, 4338/2015, 4339/2015, 4340/2015, 4342/2015, 4346/2015, 4350/2015, 4351/2015, as well as the Presidential Decrees of December 24th and 30th, 2015.

The second edition of the Tax Polycode, following the diagram of the economic classification of taxes into income, capital, and consumption taxes, presents the main legislation of the entire tax system as these have been amended or initially enacted and are in force in Greece, as well as the directives of the EU regarding cross-border cooperation between the capital companies of member states and the taxation of interest from deposits of private individuals in credit institutions of another member state.

In this edition, additional provisions of Law 4308/2014 have been included, which introduced from January 1, 2015, the advanced form of the Greek Accounting Standards (ELP) into the accounting system of businesses operating in Greece.

Finally, this edition also includes Law 27 of April 19/22, 1975, concerning ship taxation, the imposition of contributions to develop commercial shipping, the establishment of foreign shipping companies, and related matters (Government Gazette A` 77), as applicable.

Based on the above presentation of the tax laws, as supplemented by the corresponding keyword index, this Code serves as a useful practical tool for practitioners and interpreters of the relevant tax regulations.