Συγχωνεύσεις επιχειρήσεων: νομοθετικό πλαίσιο και λογιστικοί χειρισμοί υπό το πρίσμα του Ν.4601/2019
Mergers and acquisitions, companies' transformations L.4601/2019"

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Συγχωνεύσεις επιχειρήσεων ; Ν.4601/2019Abstract
The present work aims at the clear and detailed presentation of the process of conducting the mergers in the light of the new legislative framework introduced by Law 4601/2019. In this context, the legal part of the new procedure will be analyzed first. In order to provide a more complete presentation of the issue, a brief but targeted analysis of the main features of the pre-existing legal regime in the specific legal object will be attempted, so that the reader will be able to adequately understand the changes that occurred under the new legal regime. The approach of the legal issue in the context of the present work is carried out through the review of both the Greek legislation and the Greek case law. Subsequently, references will be made to their tax treatment, as it takes place under the new data.