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user-links-collapsible-item" title="Μενού χρήστη" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=el.wikipedia.org&uselang=el"><span>Δωρεές</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=%CE%95%CE%B9%CE%B4%CE%B9%CE%BA%CF%8C:%CE%94%CE%B7%CE%BC%CE%B9%CE%BF%CF%85%CF%81%CE%B3%CE%AF%CE%B1%CE%9B%CE%BF%CE%B3%CE%B1%CF%81%CE%B9%CE%B1%CF%83%CE%BC%CE%BF%CF%8D&returnto=%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CF%8C+%CE%B4%CE%AF%CE%BA%CE%B1%CE%B9%CE%BF" title="Σας ενθαρρύνουμε να δημιουργήσετε ένα λογαριασμό και να συνδεθείτε· ωστόσο, δεν είναι υποχρεωτικό"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Δημιουργία λογαριασμού</span></a></li><li id="pt-login" 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aria-label="Περιεχόμενα" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Περιεχόμενα</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">μετακίνηση στην πλαϊνή μπάρα</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">απόκρυψη</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Αρχή</div> </a> </li> <li id="toc-Παραπομπές" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Παραπομπές"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Παραπομπές</span> </div> </a> <ul id="toc-Παραπομπές-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Περιεχόμενα" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Πίνακας Περιεχομένων" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Εναλλαγή του πίνακα περιεχομένων" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Εναλλαγή του πίνακα περιεχομένων</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Φορολογικό δίκαιο</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Μεταβείτε σε ένα λήμμα σε άλλη γλώσσα. Διαθέσιμο σε 35 γλώσσες" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-35" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">35 γλώσσες</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%82%D8%A7%D9%86%D9%88%D9%86_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9" title="قانون الضريبة – Αραβικά" lang="ar" hreflang="ar" data-title="قانون الضريبة" data-language-autonym="العربية" data-language-local-name="Αραβικά" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8A%D1%87%D0%BD%D0%BE_%D0%BF%D1%80%D0%B0%D0%B2%D0%BE" title="Данъчно право – Βουλγαρικά" lang="bg" hreflang="bg" data-title="Данъчно право" data-language-autonym="Български" data-language-local-name="Βουλγαρικά" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Da%C5%88ov%C3%A9_pr%C3%A1vo" title="Daňové právo – Τσεχικά" lang="cs" hreflang="cs" data-title="Daňové právo" data-language-autonym="Čeština" data-language-local-name="Τσεχικά" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cv mw-list-item"><a href="https://cv.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D1%83%D0%BA_%D1%82%D0%B8%D0%B2%C4%95%C3%A7-%D0%B8%D1%80%C4%95%D0%BA%C4%95" title="Налук тивĕç-ирĕкĕ – Τσουβασικά" lang="cv" hreflang="cv" data-title="Налук тивĕç-ирĕкĕ" data-language-autonym="Чӑвашла" data-language-local-name="Τσουβασικά" class="interlanguage-link-target"><span>Чӑвашла</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Skatteret" title="Skatteret – Δανικά" lang="da" hreflang="da" data-title="Skatteret" data-language-autonym="Dansk" data-language-local-name="Δανικά" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Steuerrecht" title="Steuerrecht – Γερμανικά" lang="de" hreflang="de" data-title="Steuerrecht" data-language-autonym="Deutsch" data-language-local-name="Γερμανικά" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Tax_law" title="Tax law – Αγγλικά" lang="en" hreflang="en" data-title="Tax law" data-language-autonym="English" data-language-local-name="Αγγλικά" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Fiska_juro" title="Fiska juro – Εσπεράντο" lang="eo" hreflang="eo" data-title="Fiska juro" data-language-autonym="Esperanto" data-language-local-name="Εσπεράντο" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Derecho_tributario" title="Derecho tributario – Ισπανικά" lang="es" hreflang="es" data-title="Derecho tributario" data-language-autonym="Español" data-language-local-name="Ισπανικά" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AD%D9%82%D9%88%D9%82_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%DB%8C" title="حقوق مالیاتی – Περσικά" lang="fa" hreflang="fa" data-title="حقوق مالیاتی" data-language-autonym="فارسی" data-language-local-name="Περσικά" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Vero-oikeus" title="Vero-oikeus – Φινλανδικά" lang="fi" hreflang="fi" data-title="Vero-oikeus" data-language-autonym="Suomi" data-language-local-name="Φινλανδικά" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Droit_fiscal" title="Droit fiscal – Γαλλικά" lang="fr" hreflang="fr" data-title="Droit fiscal" data-language-autonym="Français" data-language-local-name="Γαλλικά" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%93%D7%99%D7%A0%D7%99_%D7%9E%D7%99%D7%A1%D7%99%D7%9D" title="דיני מיסים – Εβραϊκά" lang="he" hreflang="he" data-title="דיני מיסים" data-language-autonym="עברית" data-language-local-name="Εβραϊκά" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A4%BE%E0%A4%A8%E0%A5%82%E0%A4%A8" title="कर कानून – Χίντι" lang="hi" hreflang="hi" data-title="कर कानून" data-language-autonym="हिन्दी" data-language-local-name="Χίντι" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Hukum_pajak" title="Hukum pajak – Ινδονησιακά" lang="id" hreflang="id" data-title="Hukum pajak" data-language-autonym="Bahasa Indonesia" data-language-local-name="Ινδονησιακά" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Diritto_tributario" title="Diritto tributario – Ιταλικά" lang="it" hreflang="it" data-title="Diritto tributario" data-language-autonym="Italiano" data-language-local-name="Ιταλικά" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%A7%9F%E7%A8%8E%E6%B3%95" title="租税法 – Ιαπωνικά" lang="ja" hreflang="ja" data-title="租税法" data-language-autonym="日本語" data-language-local-name="Ιαπωνικά" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D2%9B_%D2%9B%D2%B1%D2%9B%D1%8B%D2%93%D1%8B" title="Салық құқығы – Καζακικά" lang="kk" hreflang="kk" data-title="Салық құқығы" data-language-autonym="Қазақша" data-language-local-name="Καζακικά" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%84%B8%EB%B2%95" title="세법 – Κορεατικά" lang="ko" hreflang="ko" data-title="세법" data-language-autonym="한국어" data-language-local-name="Κορεατικά" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Mokes%C4%8Di%C5%B3_teis%C4%97" title="Mokesčių teisė – Λιθουανικά" lang="lt" hreflang="lt" data-title="Mokesčių teisė" data-language-autonym="Lietuvių" data-language-local-name="Λιθουανικά" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Undang-undang_cukai" title="Undang-undang cukai – Μαλαισιανά" lang="ms" hreflang="ms" data-title="Undang-undang cukai" data-language-autonym="Bahasa Melayu" data-language-local-name="Μαλαισιανά" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Fiscaal_recht" title="Fiscaal recht – Ολλανδικά" lang="nl" hreflang="nl" data-title="Fiscaal recht" data-language-autonym="Nederlands" data-language-local-name="Ολλανδικά" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Skatte-_og_avgiftsrett" title="Skatte- og avgiftsrett – Νορβηγικά Μποκμάλ" lang="nb" hreflang="nb" data-title="Skatte- og avgiftsrett" data-language-autonym="Norsk bokmål" data-language-local-name="Νορβηγικά Μποκμάλ" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Prawo_podatkowe" title="Prawo podatkowe – Πολωνικά" lang="pl" hreflang="pl" data-title="Prawo podatkowe" data-language-autonym="Polski" data-language-local-name="Πολωνικά" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Direito_tribut%C3%A1rio" title="Direito tributário – Πορτογαλικά" lang="pt" hreflang="pt" data-title="Direito tributário" data-language-autonym="Português" data-language-local-name="Πορτογαλικά" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D0%BE%D0%B5_%D0%BF%D1%80%D0%B0%D0%B2%D0%BE" title="Налоговое право – Ρωσικά" lang="ru" hreflang="ru" data-title="Налоговое право" data-language-autonym="Русский" data-language-local-name="Ρωσικά" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Porezno_pravo" title="Porezno pravo – Σερβοκροατικά" lang="sh" hreflang="sh" data-title="Porezno pravo" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="Σερβοκροατικά" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Da%C5%88ov%C3%A9_pr%C3%A1vo" title="Daňové právo – Σλοβακικά" lang="sk" hreflang="sk" data-title="Daňové právo" data-language-autonym="Slovenčina" data-language-local-name="Σλοβακικά" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Skatter%C3%A4tt" title="Skatterätt – Σουηδικά" lang="sv" hreflang="sv" data-title="Skatterätt" data-language-autonym="Svenska" data-language-local-name="Σουηδικά" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Vergi_hukuku" title="Vergi hukuku – Τουρκικά" lang="tr" hreflang="tr" data-title="Vergi hukuku" data-language-autonym="Türkçe" data-language-local-name="Τουρκικά" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%B0%D1%82%D0%BA%D0%BE%D0%B2%D0%B5_%D0%BF%D1%80%D0%B0%D0%B2%D0%BE" title="Податкове право – Ουκρανικά" lang="uk" hreflang="uk" data-title="Податкове право" data-language-autonym="Українська" data-language-local-name="Ουκρανικά" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-war mw-list-item"><a href="https://war.wikipedia.org/wiki/Balaod_hit_buhis" title="Balaod hit buhis – Γουάραϊ" lang="war" hreflang="war" data-title="Balaod hit buhis" data-language-autonym="Winaray" data-language-local-name="Γουάραϊ" class="interlanguage-link-target"><span>Winaray</span></a></li><li class="interlanguage-link interwiki-wo mw-list-item"><a href="https://wo.wikipedia.org/wiki/Nosteg_galag" title="Nosteg galag – Γουόλοφ" lang="wo" hreflang="wo" data-title="Nosteg galag" data-language-autonym="Wolof" data-language-local-name="Γουόλοφ" class="interlanguage-link-target"><span>Wolof</span></a></li><li class="interlanguage-link interwiki-zgh mw-list-item"><a href="https://zgh.wikipedia.org/wiki/%E2%B4%B0%E2%B5%A3%E2%B5%94%E2%B4%BC_%E2%B5%8F_%E2%B5%89%E2%B5%94%E2%B4%B3%E2%B4%B0%E2%B5%A2%E2%B5%8F" title="ⴰⵣⵔⴼ ⵏ ⵉⵔⴳⴰⵢⵏ – Τυπικά Ταμαζίτ Μαρόκου" lang="zgh" hreflang="zgh" data-title="ⴰⵣⵔⴼ ⵏ ⵉⵔⴳⴰⵢⵏ" data-language-autonym="ⵜⴰⵎⴰⵣⵉⵖⵜ ⵜⴰⵏⴰⵡⴰⵢⵜ" data-language-local-name="Τυπικά Ταμαζίτ Μαρόκου" class="interlanguage-link-target"><span>ⵜⴰⵎⴰⵣⵉⵖⵜ ⵜⴰⵏⴰⵡⴰⵢⵜ</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E7%A8%85%E6%B3%95" title="稅法 – Κινεζικά" lang="zh" hreflang="zh" data-title="稅法" data-language-autonym="中文" data-language-local-name="Κινεζικά" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span 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class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Από τη Βικιπαίδεια, την ελεύθερη εγκυκλοπαίδεια</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="el" dir="ltr"><table class="metadata plainlinks ambox ambox-content" style=""> <tbody><tr> <td class="mbox-image"><div style="width: 52px;"> <span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></span></span></div></td> <td class="mbox-text" style=""> <span class="mbox-text-span">Το λήμμα δεν περιέχει <a href="/wiki/%CE%92%CE%B9%CE%BA%CE%B9%CF%80%CE%B1%CE%AF%CE%B4%CE%B5%CE%B9%CE%B1:%CE%95%CF%80%CE%B1%CE%BB%CE%B7%CE%B8%CE%B5%CF%85%CF%83%CE%B9%CE%BC%CF%8C%CF%84%CE%B7%CF%84%CE%B1" title="Βικιπαίδεια:Επαληθευσιμότητα"><b>πηγές</b></a> ή αυτές που περιέχει δεν επαρκούν.</span> <span class="hide-when-compact"><a class="external text" href="https://el.wikipedia.org/w/index.php?title=%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CF%8C_%CE%B4%CE%AF%CE%BA%CE%B1%CE%B9%CE%BF&action=edit">Μπορείτε να βοηθήσετε</a> προσθέτοντας την κατάλληλη τεκμηρίωση. Υλικό που είναι ατεκμηρίωτο μπορεί να αμφισβητηθεί και να αφαιρεθεί.<br /> <small>Η σήμανση τοποθετήθηκε στις 17/04/2023.</small></span></td> </tr> </tbody></table> <p>Το <b>Φορολογικό Δίκαιο</b> αποτελεί τον δεύτερο κλάδο<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> του <a href="/wiki/%CE%94%CE%B7%CE%BC%CE%BF%CF%83%CE%B9%CE%BF%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CF%8C_%CE%B4%CE%AF%CE%BA%CE%B1%CE%B9%CE%BF" title="Δημοσιονομικό δίκαιο">Δημοσιονομικού δικαίου</a> που στην ουσία αναφέρεται στο <a href="/wiki/%CE%94%CE%B9%CE%BF%CE%B9%CE%BA%CE%B7%CF%84%CE%B9%CE%BA%CF%8C_%CE%94%CE%AF%CE%BA%CE%B1%CE%B9%CE%BF" title="Διοικητικό Δίκαιο">Διοικητικό Δίκαιο</a>. </p><p>Σημειώνεται ότι ο κλάδος αυτός παρουσιάζει πολλές ιδιαιτερότητες που το καθιστούν τελικά ανεξάρτητο και αυτοτελές. Τούτο δε διότι το φορολογικό δίκαιο<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> περιλαμβάνει πολλές έννοιες τόσο του δημοσίου όσο και του ιδιωτικού δικαίου όπως για παράδειγμα πώληση, μίσθωση, μεταβίβαση, δωρεά, κληρονομιά κ.λπ.. Γενικά πρόκειται για "αναγκαστικό δίκαιο" εκ του χαρακτήρα των κανόνων του που αποβλέπουν στην επιβολή και είσπραξη φόρων. Συνέπεια αυτού είναι ότι η μέθοδος ερμηνείας του διαφέρει από εκείνη του Διοικητικού Δικαίου. Αντίθετα παρουσιάζει σαφή συγγένεια με την δημόσια οικονομική με δεδομένο τον κοινό αντικείμενο έρευνας σε βάθος που είναι ο φόρος. </p><p>Το φορολογικό δίκαιο άρχισε να αναγνωρίζεται ως ιδιαίτερος κλάδος μετά τον <a href="/wiki/%CE%92%27_%CE%A0.%CE%A0." class="mw-redirect" title="Β' Π.Π.">Β' Π.Π.</a> κατά την ανασυγκρότηση των κρατών αν και πολλές από τις φερόμενες ως σύγχρονες έννοιές του ήταν ήδη γνωστές από παλαιότερα πλην όμως δεν είχαν λάβει συστηματική κατάταξη από τη δημόσια οικονομική. </p> <div class="mw-heading mw-heading2"><h2 id="Παραπομπές"><span id=".CE.A0.CE.B1.CF.81.CE.B1.CF.80.CE.BF.CE.BC.CF.80.CE.AD.CF.82"></span>Παραπομπές</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CF%8C_%CE%B4%CE%AF%CE%BA%CE%B1%CE%B9%CE%BF&veaction=edit&section=1" title="Επεξεργασία ενότητας: Παραπομπές" class="mw-editsection-visualeditor"><span>Επεξεργασία</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CF%8C_%CE%B4%CE%AF%CE%BA%CE%B1%CE%B9%CE%BF&action=edit&section=1" title="Επεξεργαστείτε τον πηγαίο κώδικα της ενότητας: Παραπομπές"><span>επεξεργασία κώδικα</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text"><a href="/wiki/%CE%9C%CE%B9%CF%87%CE%B1%CE%AE%CE%BB_%CE%A3%CF%84%CE%B1%CF%83%CE%B9%CE%BD%CF%8C%CF%80%CE%BF%CF%85%CE%BB%CE%BF%CF%82" title="Μιχαήλ Στασινόπουλος">Μιχαήλ Στασινόπουλος</a>, Μαθήματα Δημοσιονομικού Δικαίου, Αθήνα 1966</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><a href="#cite_ref-2">↑</a></span> <span class="reference-text"><a href="/wiki/%CE%9C%CE%B9%CF%87%CE%B1%CE%AE%CE%BB_%CE%A3%CF%84%CE%B1%CF%83%CE%B9%CE%BD%CF%8C%CF%80%CE%BF%CF%85%CE%BB%CE%BF%CF%82" title="Μιχαήλ Στασινόπουλος">Μιχαήλ Στασινόπουλος</a>, ο.π. σελ. 241-282</span> </li> </ol></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Ανακτήθηκε από "<a dir="ltr" href="https://el.wikipedia.org/w/index.php?title=Φορολογικό_δίκαιο&oldid=10006730">https://el.wikipedia.org/w/index.php?title=Φορολογικό_δίκαιο&oldid=10006730</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/%CE%95%CE%B9%CE%B4%CE%B9%CE%BA%CF%8C:%CE%9A%CE%B1%CF%84%CE%B7%CE%B3%CE%BF%CF%81%CE%AF%CE%B5%CF%82" title="Ειδικό:Κατηγορίες">Κατηγορίες</a>: <ul><li><a href="/wiki/%CE%9A%CE%B1%CF%84%CE%B7%CE%B3%CE%BF%CF%81%CE%AF%CE%B1:%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CF%8C_%CE%B4%CE%AF%CE%BA%CE%B1%CE%B9%CE%BF" title="Κατηγορία:Φορολογικό δίκαιο">Φορολογικό δίκαιο</a></li><li><a href="/wiki/%CE%9A%CE%B1%CF%84%CE%B7%CE%B3%CE%BF%CF%81%CE%AF%CE%B1:%CE%94%CE%B9%CE%BF%CE%B9%CE%BA%CE%B7%CF%84%CE%B9%CE%BA%CF%8C_%CE%94%CE%AF%CE%BA%CE%B1%CE%B9%CE%BF" title="Κατηγορία:Διοικητικό Δίκαιο">Διοικητικό Δίκαιο</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Κρυμμένες κατηγορίες: <ul><li><a href="/wiki/%CE%9A%CE%B1%CF%84%CE%B7%CE%B3%CE%BF%CF%81%CE%AF%CE%B1:%CE%9B%CE%AE%CE%BC%CE%BC%CE%B1%CF%84%CE%B1_%CF%80%CE%BF%CF%85_%CF%87%CF%81%CE%B5%CE%B9%CE%AC%CE%B6%CE%BF%CE%BD%CF%84%CE%B1%CE%B9_%CF%80%CE%B1%CF%81%CE%B1%CF%80%CE%BF%CE%BC%CF%80%CE%AD%CF%82_%CE%B1%CF%80%CF%8C_04/2023" title="Κατηγορία:Λήμματα που χρειάζονται παραπομπές από 04/2023">Λήμματα που χρειάζονται παραπομπές από 04/2023</a></li><li><a href="/wiki/%CE%9A%CE%B1%CF%84%CE%B7%CE%B3%CE%BF%CF%81%CE%AF%CE%B1:%CE%9B%CE%AE%CE%BC%CE%BC%CE%B1%CF%84%CE%B1_%CF%80%CE%BF%CF%85_%CF%87%CF%81%CE%B5%CE%B9%CE%AC%CE%B6%CE%BF%CE%BD%CF%84%CE%B1%CE%B9_%CF%80%CE%B1%CF%81%CE%B1%CF%80%CE%BF%CE%BC%CF%80%CE%AD%CF%82" title="Κατηγορία:Λήμματα που χρειάζονται παραπομπές">Λήμματα που χρειάζονται παραπομπές</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> Τελευταία τροποποίηση 19:05, 17 Απριλίου 2023.</li> <li id="footer-info-copyright">Όλα τα κείμενα είναι διαθέσιμα υπό την <a rel="nofollow" class="external text" href="//creativecommons.org/licenses/by-sa/4.0/deed.el">Creative Commons Attribution-ShareAlike License</a>· μπορεί να ισχύουν και πρόσθετοι όροι. 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