LAW OF THE MINISTRY NO. 2859
Sanction Value Added Tax Code
Updated with 4819/2021
(Government Gazette A' 248/07-11-2000)
THE PRESIDENT OF THE GREEK REPUBLIC
We issue the following law passed by the Parliament:
The Value Added Tax Code, which has been drawn up by the Special Committee, established under the authority of Article 105 of Law 1892/1990 (Government Gazette 101 A'), with decision 1025344/166/0006A/ 23.2.1995, is ratified of the Minister of Finance and which was reconstituted by the decision of the Minister of Finance 1138444/1553/0006A/12.12.1995 (Government Gazette 1061 B'), in accordance with the provisions of article 13 of Law 2346/1995 (Government Gazette 220 A') of which the operation was extended until 31.12.1996 by the decision of the Minister of Finance 1051234/560/ A0006/3.5.1996.
Subsequently and for the completion of this Codification project, the Special Committee was re-established with the 1053658/605/Α0006/12.6.2000 decision of the Minister of Finance, whose operation was extended until 30.9.2000 with the decision 1062486/821/ A0006/14.7.2000 of the Minister of Finance.
The Value Added Tax Code is as follows:
Article 1. Imposition of the tax - Text of the law
A turnover tax is imposed under the name "value added tax" in accordance with the provisions of this law. This tax is imposed by the legally liable at the expense of the counterparty.
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