Νόμος 4174/2013 (24/12/2014)

Φορολογικές διαδικασίες και άλλες διατάξεις.

ΕΦΗΜΕΡΙΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ
ΤΗΣ ΕΛΛΗΝΙΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ
ΤΕΥΧΟΣ ΠΡΩΤΟ

Αρ. Φύλλου 170
26 Ιουλίου 2013

ΝΟΜΟΣ ΥΠ΄ ΑΡΙΘ. 4174

Φορολογικές διαδικασίες και άλλες διατάξεις.

Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΕΛΛΗΝΙΚΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

Εκδίδομε τον ακόλουθο νόμο που ψήφισε η Βουλή:

ΜΕΡΟΣ Α΄ ΚΩΔΙΚΑΣ ΦΟΡΟΛΟΓΙΚΗΣ ΔΙΑΔΙΚΑΣΙΑΣ

ΚΕΦΑΛΑΙΟ ΠΡΩΤΟ ΓΕΝΙΚΕΣ ΔΙΑΤΑΞΕΙΣ

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ΚΕΦΑΛΑΙΟ ΔΕΥΤΕΡΟ ΦΟΡΟΛΟΓΙΚΟ ΜΗΤΡΩΟ

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ΚΕΦΑΛΑΙΟ ΤΡΙΤΟ ΑΠΟΔΕΙΚΤΙΚΟ ΦΟΡΟΛΟΓΙΚΗΣ ΕΝΗΜΕΡΟΤΗΤΑΣ

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ΚΕΦΑΛΑΙΟ ΤΕΤΑΡΤΟ ΤΗΡΗΣΗ ΒΙΒΛΙΩΝ ΚΑΙ ΣΤΟΙΧΕΙΩΝ

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ΚΕΦΑΛΑΙΟ ΠΕΜΠΤΟ ΥΠΟΒΟΛΗ ΔΗΛΩΣΕΩΝ

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ΚΕΦΑΛΑΙΟ ΕΚΤΟ ΕΝΔΟΟΜΙΛΙΚΕΣ ΣΥΝΑΛΛΑΓΕΣ

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ΚΕΦΑΛΑΙΟ ΕΒΔΟΜΟ ΦΟΡΟΛΟΓΙΚΟΙ ΕΛΕΓΧΟΙ

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ΚΕΦΑΛΑΙΟ ΟΓΔΟΟ ΠΡΟΣΔΙΟΡΙΣΜΟΣ ΦΟΡΟΥ

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ΚΕΦΑΛΑΙΟ ΕΝΑΤΟ ΕΙΣΠΡΑΞΗ

ΥΠΟΚΕΦΑΛΑΙΟ Α΄ ΑΡΜΟΔΙΟΤΗΤΑ ΕΙΣΠΡΑΞΗΣ ΤΟΥ ΦΟΡΟΥ

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ΥΠΟΚΕΦΑΛΑΙΟ Β΄ ΕΙΣΠΡΑΞΗ ΤΟΥ ΦΟΡΟΥ

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ΥΠΟΚΕΦΑΛΑΙΟ Γ΄ ΜΕΤΡΑ ΓΙΑ ΤΗ ΔΙΑΣΦΑΛΙΣΗ ΚΑΙ ΤΗΝ ΑΝΑΓΚΑΣΤΙΚΗ ΕΚΤΕΛΕΣΗ

ΕΝΟΤΗΤΑ 1 ΕΚΤΕΛΕΣΤΟΣ ΤΙΤΛΟΣ ΓΙΑ ΤΗΝ ΕΙΣΠΡΑΞΗ

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ΕΝΟΤΗΤΑ 2 ΜΕΤΡΑ ΔΙΑΣΦΑΛΙΣΗΣ ΤΩΝ ΟΦΕΙΛΩΝ ΣΤΟ ΔΗΜΟΣΙΟ

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ΕΝΟΤΗΤΑ 3 ΜΕΤΡΑ ΑΝΑΓΚΑΣΤΙΚΗΣ ΕΚΤΕΛΕΣΗΣ

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ΕΝΟΤΗΤΑ 4 ΑΛΛΗΛΕΓΓΥΑ ΕΥΘΥΝΗ

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ΕΝΟΤΗΤΑ 5 ΠΑΡΑΓΡΑΦΗ ΤΟΥ ΔΙΚΑΙΩΜΑΤΟΣ ΕΙΣΠΡΑΞΗΣ ΦΟΡΩΝ

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ΚΕΦΑΛΑΙΟ ΔΕΚΑΤΟ ΤΟΚΟΙ ΚΑΙ ΠΡΟΣΤΙΜΑ

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This functionality is only available for our subscribers.
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This functionality is only available for our subscribers.
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ΚΕΦΑΛΑΙΟ ΕΝΔΕΚΑΤΟ ΔΙΑΔΙΚΑΣΙΕΣ ΠΡΟΣΦΥΓΗΣ

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ΚΕΦΑΛΑΙΟ ΔΩΔΕΚΑΤΟ ΜΕΤΑΒΑΤΙΚΕΣ ΔΙΑΤΑΞΕΙΣ

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ΜΕΡΟΣ Β΄ ΛΟΙΠΕΣ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΤΟΥ ΥΠΟΥΡΓΕΙΟΥ ΟΙΚΟΝΟΜΙΚΩΝ

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ΜΕΡΟΣ Γ΄ ΔΙΑΤΑΞΕΙΣ ΑΡΜΟΔΙΟΤΗΤΑΣ ΥΠΟΥΡΓΕΙΩΝ ΥΓΕΙΑΣ, ΕΡΓΑΣΙΑΣ, ΚΟΙΝΩΝΙΚΗΣ ΑΣΦΑΛΙΣΗΣ ΚΑΙ ΠΡΟΝΟΙΑΣ, ΔΙΚΑΙΟΣΥΝΗΣ, ΔΙΑΦΑΝΕΙΑΣ ΚΑΙ ΑΝΘΡΩΠΙΝΩΝ ΔΙΚΑΙΩΜΑΤΩΝ ΚΑΙ ΤΟΥ ΥΠΟΥΡΓΟΥ ΕΠΙΚΡΑΤΕΙΑΣ

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This functionality is only available for our subscribers.
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This functionality is only available for our subscribers.
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Παραγγέλλομε τη δημοσίευση του παρόντος στην Εφημερίδα της Κυβερνήσεως και την εκτέλεσή του ως νόμου του Κράτους.

Λευκάδα, 26 Ιουλίου 2013
Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΔΗΜΟΚΡΑΤΙΑΣ
ΚΑΡΟΛΟΣ ΓΡ. ΠΑΠΟΥΛΙΑΣ

Θεωρήθηκε και τέθηκε η Μεγάλη Σφραγίδα του Κράτους.

Αθήνα, 26 Ιουλίου 2013
Ο ΕΠΙ ΤΗΣ ΔΙΚΑΙΟΣΥΝΗΣ ΥΠΟΡΓΟΣ
ΧΑΡΑΛΑΜΠΟΣ ΑΘΑΝΑΣΙΟΥ