KLADIS & KLADIS Law Office — Tax Law
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Taxation 01 · Practice Areas

Income Taxation

Income Tax Code (L. 4172/2013) — individuals & companies

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Advisory and litigation support in every income tax dispute — from the return and deemed-income rules to the audit and the court challenge.

Typical cases

  • Individuals: deemed living expenses, retroactive payments, foreign income
  • Businesses: accounting differences, non-deductible expenses
  • Unexplained wealth increase — bank deposit analysis
  • Dividends, capital gains, directors' fees, intra-group transactions

The process, step by step

  1. Analysis of the dispute
    Which provision was applied, what was declared, what is assessed — and where the defence lies.
  2. Administrative stage
    Audit objections and administrative appeal — all grounds raised from the start.
  3. Court challenge
    Recourse, appeal, cassation — grounded in Council of State income tax case law.
  4. Forward planning
    Correcting practices so the same dispute does not arise again.

Frequently asked questions

I am taxed on deemed income higher than my real income — what can I do?

Deemed expenses can be rebutted through capital consumption of prior years and proof of actual circumstances. (Mockup placeholder text.)

Deposits were found 'unjustified' — are they all taxable?

Not automatically — transfers between accounts, loans and family support are not income; the case law requires substantive documentation. (Mockup placeholder text.)

When does the right to audit income lapse?

As a rule at five years; the exceptions are interpreted narrowly. (Mockup placeholder text.)