Single Member Court of Appeals of Thessaloniki 1320/2024: Income Taxation Code; Undistributed surplus of foreign exchange capital upon revocation of the operating license of a foreign shipping company established in Greece

Τhe list of categories of gross income subject to taxation stipulated by the Greek Income Taxation Code is exhaustive and not indicative, and it is not possible to apply them in a proportional or broad interpretation manner to categories of income other than those expressly mentioned.