Page 104 - Δημήτρης Λουκιδέλης - Μεταφράσεις Νομικών, Συμβολαιογραφικών & Δημοσίων Εγγράφων - Δείγματα Μεταφράσεων

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Κωνσταντίνος Φινοκαλιώτης – Φορολογικό Δίκαιο

This distinction of taxes is drawn having as a criterion the degree to which the economic
element (the amount of the taxable matter) is exclusively taken into account for the

determination of the tax base or where there is also considered the personal status of
the taxpayer.

Thus, as real are characterized the taxes levied on a certain economic asset or

act of the taxpayer without his personal situation taken into account. When levying
these taxes neither the economic power nor any other personal information of the

taxpayer are taken into account.
To that category of taxes belong excise taxes (Value Added Tax and excise

duties) and the real property transfer tax (due to sale), which burden the cost of the

transfer of assets, without taking into consideration information from the personal
situation of the taxpayer, during the computation of the amount due.

As personal, on the contrary, are characterized the taxes, for the computation of
which –as well as the taxable matter- are taken into account data of the personal status

of the individual, such as his family circumstances, some necessary expenses of his

(hospital care expenses, spending on the children’s education or for the membership to
professional associations), the kinship towards the principal or the donor. A typical

example of this category is the income tax of natural persons (Law 2238/94) which
provides for deductions for medical care expenses, of a percentage of the paid rent,

sums paid to the State and Legal Persons of Public Law, deductions from income from
paid services etc. In that category is also included the estate and gift tax in view of the

fact that the amount of the tax burden not only depends on the amount of the taxable

matter but also on the degree of kinship of the heir to the principal as well as that of the
donee towards the donor respectively. In any case in the case of estate tax there are also

provisions for deductions of the debts and the encumbrances of the inheritance.
It should be pointed out that, contrary to the past when the capitation tax was

charged on the person of the taxpayer, personal taxes combine the real with the personal

data so that that they are not regarded as purely personal.