Ο εναλλακτικός και ο έμμεσος τρόπος προσδιορισμού του εισοδήματος στον ν.4172/2013

Αντικείμενο της εργασίας είναι η εξέταση των περιπτώσεων εκείνων κατά τις οποίες η φορολογική Αρχή προσδιορίζει εισόδημα και ενδεχομένως καταλογίζει φόρο επί εισοδήματος όχι αποδεδειγμένα υπαρκτού αλλά επί εισοδήματος προκύπτοντος βάσει ενδείξεων, δηλαδή τεκμαρτού. Εξετάζονται μόνο οι μέθοδοι προσδιορισμού του εισοδήματος που εφαρμόζονται ως σήμερα, και προβλέπονται στον ν. 4172/2013 (ΚΦΕ). Οι μέθοδοι αυτοί είναι τα τεκμήρια όπως προβλέπονται στα άρ. 30 έως 34 ΚΦΕ, η διάταξη για την προσαύξηση περιουσίας όπως προβλέπεται στο άρ. 21 ΚΦΕ και 39 ΚΦΔ και οι έμμεσες τεχνικές ελέγχου όπως προβλέπονται στο αρ. 28 ΚΦΕ και 27 ΚΦΔ. Πέραν της ανάλυσης των έμμεσων και εναλλακτικών μεθόδων προσδιορισμού του εισοδήματος ερευνάται η συνταγματικότητα των σχετικών διατάξεων, οι ομοιότητες και οι διαφορές τους, καθώς και η αλληλοσυμπληρούμενη ή η αλληλοαποκλειόμενη σχέση τους.The topic of this thesis is the examination of those cases in which the Tax Authority determines income and possibly charges a tax on income not proven real but on income arising on the basis of indirect evidence. Only the methods of determining the income that are applied until today are examined, and are provided in law 4172/2013 (ITC). These methods are the presumptions as provided in art. 30 to 34 ITC, the provision for the increase of property as provided in art. 21 ITC and 39 TPC and the indirect methods as provided in art. 28 ITC and 27 TPC.In addition to the analysis of indirect and alternative methods of determining income, the constitutionality of the relevant provisions, their similarities and differences, as well as their complementary or mutually exclusive relationship are investigated

Ceftazidime/avibactam and eravacycline susceptibility of carbapenem-resistant Klebsiella pneumoniae in two Greek tertiary teaching hospitals

The present study evaluated the carbapenem resistance mechanisms of Klebsiella pneumoniae strains isolated in two Greek tertiary teaching hospitals and their susceptibility to currently used and novel antimicrobial agents. Forty-seven carbapenem resistant K. pneumoniae strains were collected in G. Papanikolaou and Ippokrateio hospital of Thessaloniki between 2016 and 2018. Strain identification and antimicrobial susceptibility was conducted by Vitek 2 system (Biomerieux France). Susceptibility against new anti-microbial agents was examined by disk diffusion method. Polymerase chain reaction (PCR) was used to detect bla(KPC), bla(VIM), bla(NDM) and bla(OXA-48) genes. The meropenem-EDTA and meropenem-boronic acid synergy test performed on the 24 K. pneumoniae strains demonstrated that 8 (33.3%) yielded positive for metallo-beta-lactamases (MBL) and 16 (66.6%) for K. pneumonia carbapenemases (KPC) production. Colistin demonstrated the highest in vitro activity (87.7%) among the 47 K. pneumoniae strains followed by gentamicin (76.5%) and tigecycline (51%). Among new antibiotics ceftazidime/avibactam showed the highest sensitivity (76.6%) in all strains followed by eravacycline (66.6%). The bla(KPC) gene was present in 30 strains (63.8%), the bla(NDM) in 11 (23.4%) and the bla(VIM) in 6 (12.8%). The bla(OXA-48) gene was not detected. Well established antimicrobial agents such as colistin, gentamicin and tigecycline and novel antibiotics like ceftazidime/avibactam and eravacycline can be reliable options for the treatment of invasive infections caused by carbapenem-resistant K. pneumoniae