On 30 October 2012, the tax plans for 2013 were presented to Parliament. The most important details of Bill No. 53 2458/001 of 22 October 2012, which apply from the tax year 2012 (assessment year 2013) if not indicated otherwise, are summarized below.
Corporate income tax
(a) Carry forward of unused notional interest deduction
As of assessment year 2013, the carry forward of the unuse…