Τα μη κερδοσκοπικού χαρακτήρα νομικά πρόσωπα
Finance Books

Τα μη κερδοσκοπικού χαρακτήρα νομικά πρόσωπαCode: 21906534

The edition includes all provisions regarding legislation, taxation, and accounting that govern Civil Companies, Social Cooperatives, Associations, Federations, Domestic and Foreign Non-Profit Legal...

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The edition includes all provisions regarding legislation, taxation, and accounting that govern Civil Companies, Social Cooperatives, Associations, Federations, Domestic and Foreign Non-Profit Legal Entities, Labor or other Associations, Associations of Individuals, NGOs, Charitable Committees, Church Foundations, Private Foundations, updated up to Law No....

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Description

The edition includes all provisions regarding legislation, taxation, and accounting that govern Civil Companies, Social Cooperatives, Associations, Federations, Domestic and Foreign Non-Profit Legal Entities, Labor or other Associations, Associations of Individuals, NGOs, Charitable Committees, Church Foundations, Private Foundations, updated up to Law No. 4646.

Chapter 1. Labor Unions and Associations of Individuals:
a) Establishment of a union, association, federation, issues of Books - Expense deduction - Donation of business to a non-profit company
b) Model application for the establishment of a Trade Union. Secondary Trade Unions - Labor Centers - Tertiary Trade Unions - Union Elections - Union Members' Assemblies - Quorum.
c) Associations of Individuals - Members of the union - General assembly or Conference of Representatives
Chapter 2. Private Foundations, Church Foundations, Charitable Committees and Social Foundations, mode of operation - state supervision - tax exemptions.
Chapter 3. Civil Profit and Non-Profit Companies:
a) Relevant articles of the Civil Code.
b) Non-Governmental Organizations (NGOs) - Principles on Non-Governmental Organizations in Europe - Rules for the establishment of non-profit civil companies of the Region - General Commercial Register.
Chapter 4. Civil Cooperatives, Social Cooperative Enterprises, Foreign Non-Profit Legal Entities.
Chapter 5. The Tax and Accounting Framework of Non-Profit Legal Entities:
a) Taxation of income from real estate according to articles 39 and 40 of the Income Tax Code updated with POL. 1069 and POL.1241.
b) Clarifications regarding expenses that are excluded from Non-Profit Legal Entities and excluded expenses for Church Legal Entities according to POL. 1113.
c) Additional clarifications regarding the tax treatment of income from tuition fees acquired by non-profit legal entities of public or private law. - Excluded expenses.
d) Greek Accounting Standards, related regulations, and other provisions.
e) Completion guide for form N (for non-profit entities).
f) Questions - Answers for income statements of Legal Entities and Legal Entities.
g) Questions - Answers for the Special Property Tax of Legal Entities.
h) Tax issues of amateur sports clubs.
i) Accounting monitoring - Subsidies - Grants.

It also includes:
a) Model statutes.
b) Strategies and Private Investments and Collaborations of Public and Private Sectors.
c) Provisions for companies listed on the Athens Stock Exchange - Credit Institutions.
d) Issues of Building Cooperatives.
e) Electronic Appendices.
f) EFA (Special Property Tax).

Specifications

Genre
Taxes - Accounting
Language
Greek
Format
Soft Cover
Number of Pages
805
Publication Date
2020
Dimensions
17x24 cm

Important information

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