It is a volume fully updated and supplemented with all the changes and additions that have occurred to date with the recent law No. 4646 and the interpretative circulars POL. 1, 2, 3, 4, 1053, 1068 and POL.1107 (Taxation of income derived from agricultural business activity) and POL.1201. Indicative examples. EFKA The process of registering employers and submitting AFD. KYA 61501-3398 Determination of the calculation base of insurance contributions of insured persons to the OGA. Deadline for payment of insurance contributions of insured persons, self-employed professionals and employees, who until the entry into force of law 4387 were covered by the insurance of OAEE, ETAA and OGA. How contributions are calculated. Inclusion in the normal regime, who remains in the special regime, transfer to another regime.
In detail, it includes:
Law 4384: Agricultural Cooperatives, forms of collective organization of the agricultural sector and other provisions.
A) Agricultural Cooperatives - General provisions
B) Members of the agricultural Cooperative. Rights - Obligations
C) Cooperative shares - Member's liability A.S. - Management
D) Supervision - Control - Financial management of A.S.
E) Merger - Bankruptcy - Dissolution - Liquidation of A.S.
F) Criminal provisions - Relations between A.S. and the state
G) Other Collective Bodies: Branch agricultural cooperatives. Conversion of Compulsory Cooperatives - Agricultural Corporate Partnerships - Interprofessional organizations - Contracts for future sale of agricultural products - Fund for agricultural cooperative education and training.
H) Legislation for fishermen.
I) Special and final provisions. Amendment of the provisions of Law 4354/15
Law 4601 Corporate Transformations.
POL. 1053: Type and content of the special property tax declaration for 2016 and the submission process.
POL. 1068: Taxation of dividends after amendments to the C.F.E. by laws 4387 and 4389/2016 - Increase of tax rates and withholding tax for dividends to be distributed from 1-1-2017.
Circular 1: Electronic completion of the Census - Application - Responsible Declaration for registration in the Insured Registers of the OGA.
Circular 2: Issuance of a certificate of insurance capacity by the OGA to third-country citizens covered by Article 8 paragraph 23 of Law 4332/15.
Circular 3: Redefinition of the supporting documents for the provision of funeral expenses.
Circular 4: Electronic registration and submission of the application for the grant of maternity, childbirth, and insured benefits of the OGA.
Law 4015: A) Collective agricultural organizations B) Public policies for the modernization of the product market and the regulation of their prices. Financing and incentives for S.A.O. -
Conversion of E.A.S. to A.S. and A.E.S., Joint Agricultural Cooperatives and Central Cooperative Organizations.
Law 4146: Creation of a friendly development environment for Strategic and Private Investments.
Law 4235: Administrative measures, procedures, and sanctions in the implementation of EU and national legislation in the fields of food and animal feed and health and animal protection and other provisions.
Law 4281: Support and development measures for the Greek economy - VAT regulations - Taxation of income of agricultural businesses with examples and other provisions.
Law 4514 Purchases of financial instruments and other provisions