New features of the 2020 Budget Law

The purpose of this Newsletter is to provide a summary of the main tax news of interest to entrepreneurs contained in Law no. 160 of 27 December 2019 (“Budget Law 2020”, hereinafter also referred to as the “Law”), published in the Official Gazette no. 304 of 30 December 2019, which entered into force, unless otherwise provided for in relation to specific provisions, on 1 January 2020.

In the title of the various paragraphs - and unless otherwise specified - reference will be made to the Law’s legislative structure (in particular, Article 1 consists of 884 paragraphs).