The Finance Law for 2014 was enacted and published in Official Gazette No. 6217bis of 31 December 2013. Unless the law specifically provides otherwise, the new provisions apply to income derived on or after 1 January 2014. Details of the Finance Law regarding corporate taxation are summarized below.
| - | review of the immovable property cadastre (article 2 of the Law) in order to align cadastral values with market values and provide for greater fairness… |