Indirect Audit Techniques of the Tax Administration
How the Greek tax authorities can determine income through indirect methods — and why proper preparation matters for taxpayers under audit.
Tax Law
Determining the Taxable Value of Real Estate Under the Objective Value System
For purposes of determining taxable value, properties are classified into categories. Classification is proved by (a) the building permit, (b) the deed establishing horizontal ownership, and (c) the title of acquisition. If none of the above is available...