Consistent with our commitment to provide updated information on current tax issues, we set down below a brief overview of the provisions of circular E. 2031/2023 on business income arising from the performance of single or recurrent transactions with the purpose of generating profit
In this edition (Download PDF)
- Article 21 par. 3 ITC: Business income arising from the performance of single or recurrent transactions with the purpose of generating profit
- Issues clarified by virtue of E. 2031/2023
- Business Transaction
- Profit
- The purpose of generating profit
- Number of Transactions
- Excluded transactions
- Reporting via income tax return (Ε1 Form)
