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Name: Law N° 4172/2013 adjusts the income taxation and introduces emergency measures for the purposes of implementing Laws N° 4046/2012, 4093/2012 and 4127/2013.
Country: Greece
Subject(s): Economic and social policy
Type of legislation: Law, Act
Adopted on: 2013-07-23
Entry into force:
Published on: Efimeris tis Kivernisseos, 2013-07-23, Part A', N° 167, pp. 2457-2516
ISN: GRC-2013-L-100462
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=100462&p_lang=en
Bibliography: Efimeris tis Kivernisseos, 2013-07-23, Part A', N° 167, pp. 2457-2516
Text in Greek Text in Greek Ethniko Tipografio, Athens, Greece, pp. 2457-2516 PDF of Official Gazette in Greek PDF of Official Gazette in Greek (consulted on 2015-11-26)
Abstract/Citation: The present Law provides for a comprehensive adjustment of the taxation on incomes. In Part II on income tax of natural persons, Chapter B (articles 12-20) regulates the stipendiary employment and pensions for the purposes of taxation and Chapter C (articles 21-29) adjusts the profits from entrepreneurial activities.
Basic text(s):
  • 2013-02-28 (GRC-2013-L-100414)Law N° 4127/2013 approving the updating of the Medium-term Fiscal Strategy 2013-2016.
  • 2012-11-12 (GRC-2012-L-99876)Law N°4093/2012 approving the medium-term fiscal strategy 2013-2016 and introducing emergency measures implementing Law N° 4046/2012 and the medium-term fiscal strategy 2013-2016.
Amending text(s):
  • 2015-07-02 (GRC-2015-L-102280)Law N° 4331 of 2015 enacting measures concerning the alleviation of the disabled persons (AMEA), the simplification of the function of the Disability Certification Centres (KEPA), the combating of contribution-evasion, other social security-related issues and other provisions.
  • 2015-05-14 (GRC-2015-L-102259)Law N° 4327 of 2015 enacting emergency measures for the Primary, Secondary and Tertiary Education and other provisions.
  • 2014-10-31 (GRC-2014-L-100585)Law N° 4305/2014 on, amongst other, the creation or abolishment of positions, on placement, rotation and transfer of employees and on financing-related and financial issues falling upon the jurisdiction of the Ministry of Labour, Social Security and Welfare.
  • 2014-04-07 (GRC-2014-L-100568)Law N° 4254/2014 on measures for the support and development of the Greek Economy and other provisions.
  • 2013-11-21 (GRC-2013-L-100526)Law N° 4210/2013 introducing adjustments falling under the jurisdiction of the Ministry of E-Governance, amending Law N° 3528/2007 ratifying the Code of Conduct for Public Administrative Employees and other provisions.
Related text(s):
  • 2016-12-02 (GRC-2016-L-104617)Law N° 4440 of 2016 on the Unified Mobility System in Public Administration and Local Authorities, on the obligations of persons appointed in the positions set out in articles 6 and 8 of the Law N° 4369 of 2016, on professional incompatibility and on prevention of cases of conflict of interest and other provisions.
  • 2015-05-14 (GRC-2015-L-102259)Law N° 4327 of 2015 enacting emergency measures for the Primary, Secondary and Tertiary Education and other provisions.
  • 2015-05-11 (GRC-2015-L-102264)Law N° 4325 of 2015 on the democratisation of Administration, on combating bureaucracy, the E-Governance, the reparation of injustice and other provisions.
  • 2014-02-17 (GRC-2014-L-100566)Law N° 4238/2014 on the National Primary Health Care Network (PEDY), on the change of scope of the Greek National Health Service (EOPYY) and other provisions.
  • 2014-01-07 (GRC-2014-L-100563)Law N° 4225/2014 on the upgrading and improvement of collection mechanisms of the Insurance Agencies, on fines for non-insured and non-declared employment and other provisions falling upon the jurisdiction of the Ministry of Labour, Social Security and Welfare.

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