• The tax-free threshold for the essential cost of living foe the individual and the members of his/her family which is directly connected with the requirement of the protection of human dignity under Article 2 § 1 of the Constitution.
• The ability to pay under Article 4 § 5 of the Constitution.
• The free development of personality under Article 5 § 1 of the Constitution.
• The protection of the marriage and the family under Article 21 § 1 of the Constitution.

Without the application of these principles there cannot be a rudimentary tax and social justice.

For taxing legal entities the following principles are applied:

• The principle of the total taxation applies to the total annual net revenue.
• The principle of the annual taxation.
• The principle of the accrual.

There are some exceptions on the application of taxation system, depending on the characteristics of the tax payers (self employment companies or cooperation).

The taxation of the individuals and legal entities/bodies must always be within the terms and conditions of the Constitution, in conjunction with the principles of equal application of the tax order, the equal treatment of taxpayers, the proportion of legality and the optimal administration.

The taxation is imposed by individual administrative acts, tax burdens or tax penalties or similar tax obligations, associated with tax issues individually defined.

In case of breach of any of the above principles governing the whole system of taxation, the tax payer has the right to appeal against individual administrative acts that create against him, tax burdens or tax penalties with all the remedies provided by the Code of Tax Procedure, eg. a tax appeal, the invalidation of the income tax check sheet, the cancellation of the determination of fiscal results, with the cancellation of a fine for the accounting records and book keeping principal, an appeal against a control sheet for taxing profit-shares between the partners of a cooperation, the cancellation of a court decision, refusing the cancellation of prohibitive measures following tax offenses including the misappropriation of the due amount of VAT and finally, with litigation in the case of false or fake invoices.The longtime experience of our attorneys based on their excellent undergraduate and graduate studies, inside Greece and abroad as well, enables us to offer specialized, efficient and high quality law services in the taxation of individuals and legal entities.