.

. .

&


/

. /: . 8,
16610,
T. 210 9989146, 9989116, 9989114, 9989729, 9989115

1/2014

10.000
30-66
.... 25
.4144/2013 ( 88) 2 .2956/2001 (
258), 29 . 1262/82 ( 70), 4 . 1 .
3614/2007 () . 1998/2006 1407/2013
,

10.000
30-66
()
, 3, 7, 8 :
,
21-3-2014,
www.oaed.gr, .

, 10.000 30-66 ,

.
1
- -
1.
(
) ,
3, 7 8 :

2007 2013.
,
,

 2493 .
...
.
(11)
( ).
:

7 (8)
: , , . ,
& , , ,
,

8 (3) :
, ,
54.000.000
( 2493).
,
,
:
7
: 30.672.000 5.680
8 :
23.328.000 4.320
54.000.000
:
o 2014: 20.000.000
o 2015: 20.000.000
o 2016: 14.000.000
,

, 800.000 :
2014:400.000
2015:400.000
2. 3:
, 7
8
66
53672/4775/17.7.2008 ..
, "

,
.
3. () .
1998/2006 () . 1407/2013
(de minimis) 1.
,
de minimis
, 200.000
.


1

. 1998/2006 ( 5)
() 30/6/2014,
. 1/1/2014 1407/2013 de
minimis ().

 100.000
.

, . 4 3
.1407/20132.
/ ,
:
)

)
,

)


)
,
,
.



.

. , ,
.
2

) 25 .4144/2013 ( 88)
2 .2956/2001 ( 258) ....

,


, ) 29 . 1262/82 ( 70)



.. .
4 . 1 . 3614/2007,
, (),
, ().
2

.4 3 .140/2013 :


.

 53672/4775/17-07-2008 ,
9.12276/.6.1615/15-07-2009 , 0.6403/.
6.733/30-3-2010 ,
.. .

.
3

,
.

.
,
()
, .

,
,
. ,


.
,
.

,
,
.
,
, ,

, ,
.
:

, , i. ,
, . 2190/94
( 28//03.03.1994) . 3812 ( 234//28.12.2009), ii.


, iii.
,
50% .

(telemarketing).

,
,

(.. , ,
, )

(.. ,
).

(

.. ),
(.. , ),
( ),

, [
( ),
(..
, , )].

.


...,
,


.
...,
...


.

. ,

,
,
.

/
/
.

.

,

,

. )

) ( )

.

.., .. , ..
..,
.

( )

4

:

2 .

30 66 , 30
31 67
.
:
12,
:



.

( / )

( ) 12
.

.

, 22

 ( ) 6 ( ).

:
-

.2643/98.

, .. ,
/
,

,
(
).

- .

5

5.1 ,
, ,
(www.oaed.gr).

() .
5.2.
(2)
:
1. .
2.
/
.

(
,
)
(.., .. ).


(/, .,email, ) .

.
5.3. ,

, .

, ,
.

5.4.
8 .1599/1986
.
.

.
5.5.
,
,
(de minimis). :
.3614/2007 3

, , ,




.
de
minimis .. 30/4/2014
2012, 2013 2014 30/4/2014.

-
.
200.00
. 200.000

.

/
/ /
de minimis

.

:
-
/
.
-



.


3

3 ,
. 237//5-12-2012


200.000 .





.

,

.
5.6.
,

, .
,
, --

25% ,
,
.
5.7.
(email, , )
.


, ,
,
,
.
5.8.
,

,
.

,

,
,
.
(30)
.
( 3- )
( - )
,

:

.

( 4 ,

, )
,
.

.

,
, 2

.
,
i)
,
ii)
.
, ,
.

,

.


, .
6


.

( ) 18
25 ( ).
.
7

(12) .
8
,
8.1

(2)
.

10

.


.


,
,
,
,
.
, (30) ,
.

.
8.2
) ' ( ) :
, ,
..-,
,
,
( ) ,
,
( )
,


(, , )


.

( ,
.)
) (...)
,

( -).

-

.. ,
( ).

11

)
( )
.
- ( )
( ..
/ -), ,

.)
-
(..
Internet Banking, Phone Banking)

-,
,

.

,
-
.

-
-,
, ()


.
,
,
2.
,
-
.
)
. . //10067/2007
/..1.1/2407/26/01/2009

.
)
- ... (4).


,
.
8.3
(2),
( )
, )
, ) i)
, ii) iii)
,
.

12


(, fax , email, /
) 2
, 12
.3 189/92 6 .3
.4093/2103 ( 222//12-11-2012).

,
2.


, .

.
//10067/2007

/..1.1/2407/26/01/2009

.
8.4.

, (25)
.

,
,
, , , ,
, .
,
( ) ,
.

.
25

, .

( )
, - .
(
.

,
...

.
9
/
,
( ),
,
(

13

,
).

( )
, .
,
, .

( 2) .
.

,
,
,


. . 14053/ 1749/27.03.08 (540/),
.
:

, ,
,
,
.

3
,
90 . 1 () 1083/2006 21 .
10 . 3614/2007 31-12-2020.

,
:

.
,
:

,

...
,
,

14

, ,

(, , ,
).

,
, .
.
3614/07 , (),
..

) .
2/82850/0022/2013 (487/9-10-2013), ) .
14053/ 1749/27-3-2008, .
29 .... .... : 1. ,
, ,

....
. 2.
....
.

. ....
.
, ,

, ,
,

,

. . 14053/ 1749/27.03.08
(540/), .
10

(
)
(12 ).

(30) ,
.
,
.
14053/ 1749/27-3-2008, .
, (30) ,
( 2).
(2) ,
()

15


4 ,
()
.

, ,
site
.

,
4.
( )
,
.
(
)
, .
,
,
.
( )
.

.


.

,
,
.

, , ,
.
,
( ) ,
.


.


(
),
.

16

 11

(30)
, ,
: ) )
)
.

.

(30)
(30)
,
.
12



, )
29 .1262/1982 ( 70//16.6.1982),
,
1016784/1299-25/0016/26-02-1997 ( 120)
,
4 106 (.
2362 / 1995) ....
.

. 14053/ 1749/27-3-2008,
.
/

,
,

,
,
,
, .7 29
.1262/1982 ( 70//16.6.1982), .

, (2)
.
( )
(
),
.... (15)
, /
, ,

17

 2.
,
.
/
, (2),

(10)
, - .
(15)
(2)
( ).
()
(2), (15)
,
().

, 2
.
()
(2)
,
/
4
(2)
,
, (10)
.
2 ,
/
..
, ...
().


,

.
/

.
,
,
,
9 V () 794/2004 .
.

4

(1)
.

18

:
http://ec.europa.eu/competition/state_aid/legislation/reference_rates.html .
13


,
, (
)


.
(15)
.
(2)

, 20 . 2
6 .
, , ,
.
(5)
.
14

1. , 7 () 1828/2006
, (

) www.espa.gr.
2. / ,
,



2007-2013.
3.
/ / , ,
, ,
.
4.

() 1828/2006
8 2006,
. :

, .

19

 , .

, ,

.

.


:
i.

( 2),

, (
) ( ,
, ) ,
, .

....
,
-MIS ,
, MIS.
ii. ()
,
.
15

1.
, ,
.
,
10%
.
,
.
2. .. ,

.
3. ,
.. ,
.

20

21