Law 4935/2022 establishes arrangements for exemption from the payment of income tax on realized pre-tax profits, for specific cases of businesses (transformation of a business, cooperation of businesses within the meaning of the assessed regulation, contribution of a sole proprietorship to any type of company).

Therefore, the proposal is assessed as partially implemented, since although some tax reliefs are established at work, these are specific to specific cases while at the same time the burden does not seem to shift to consumption.