: 64651-8

INFORMATICS
DEVELOPMEN
T AGENCY

O

&
/

/ /
& (13)
A &
. / : 29
. : 101 10
:210- 3368111, -12, -24,
-25, -27, -28

Digitally signed by
INFORMATICS
DEVELOPMENT AGENCY
Date: 2015.11.30 14:02:58
EET
Reason:
Location: Athens

30/11/2015

. .:.80000/54411/1797
: 1. IKA-ETAM
.
. /

. / 8
102 41
2.ETEA

13-15
105 57
:
29

: 3

2 . 4336/2015 ( 94, ).
.: .. .11321/.47523/1570/23.10.2015 ..
( 2311, , :74651-).

94, /14.8.2015 4336/2015

. 3 2

, &
. , ,
, .
1

: 64651-8
:
, 1.1.2022,

, ,
, 62 ( 40 12.000 ) 67
( 4.500 15 ), 3
11 . 3863/2010 (` 115).
, 1.1.2022,
,
, ,
, 62 4.500 15
.
, :
) ,
, 18.8.2015,
,
1 .. .11321/.47523/1570/23.10.2015
( 2311, ).
) 19.8.2015
( .4336/2015) ,
, .

,
,:
. ,
. . 612/1977,
,
. ,
.
, , , (
) 18.8.2015
.
,
( ),
.
.
, :
2

: 64651-8

A 1:
-
( 31.12.1992)

1. 35, (.1 10 .
825/1978, .1 143 . 3655/2008, . 1
10 .3863/2010 .4
.4093/12):
. . 4336/2015
:

10500

2010

10.500

58

2011

10.800

58

2012

11.100

59

2013

12.000

62

10.500 .
10.500 .. 1.1.2013 62 ( 12.000
..).
. . 4336/2015 ..,
1
.
:
i. /- 2012 10.500
59 2016: 59
9 ( 1) ( , , 11.100
) .
3

: 64651-8
ii. /- 1.1.2013 10.500 ,
,
62 12.000 (
. 4093/12 ).

2. /- 10.000 (.1
28 .. 1846/1951, . 12 10
.3863/2010 .4 .4093/12):
. :
. . 4336/2015
:

10.000

2010

10.000

57

55

2011
2012

10.400
10.800

58
58,5

56
56,5

2013

12.000

62

60

2014

12.000

62

60,5

2015

12.000

62

61

2016

12.000

62

61,5

2017

12.000

62

10.000 .
, 100
, ,
.
. . 4336/2015 ..,
2
.
4

: 64651-8
:
i. 10.000 2011
58o 2017 : 61
5 ( 2) ( 10.400 ).
ii. 10.000 2012
56,5 2018:
61 9 ( 10.800 ).
,
. 4336/2015 ( 56,5 ),
.4336/2015,
1 . 2 .. .
iii. 10.000 2013,
,
62 12.000 ( .
4093/12 ).
100
,
.

. . 4336/2015
:

10.000

2010

10.000

62

60

2011

10.000

63

60

2012

10.000

63,5

60

2013

10.000

67

62

10.000 .
5

: 64651-8
, 100
, ,
.

. . 4336/2015 ..,
2
.
:
i. 10.000 2012
63,5 2018: 65
3 .
,
. 4336/2015 ( 63,5 ),
.4336/2015,
1 . 2 .
ii. 10.000 2011
60 2017:
62 8 ( 2).
iii. 10.000 1.1.2013,
67 62 (
. 4093/12 ).
100
, .

3. 4.500 (.1 3
28 .. 1846/1951, . 11 13 10
.3863/2010 .4 .4093/12):
. . 4336/2015
:

: 64651-8

60

2010

4.500

60

55

2011

4.500

61

56

2012

4.500

62

57

2013

4.500

67

62

,
60 55
, .
, 100 ..
5 .
,
31.12.2010 (
, 55 4.500 , 100
5),
60 . ( iv).
. . 4336/2015 ..,
2
.
:
i. 60 2012 62
2014, 4.500
.
ii. 55 2012 57
2014, 4.500
.
iii. 60 55 1.1.2013 ,
67 62
4.500 ( . 4093/12
).

: 64651-8
iv. 10/2010 (55
4.500 100 5).
60 10/2015 , 2
.., 60
11 .
100
, .

4. ( 17 . 10 . 3863/2010
.4 .4093/12):
. . 4336/2015
:

5.500

2010

5.500

55

50

2011

5.500

57

52

2012

5.500

60

55

2013

5.500

67

62

,
5.500 .
.
. . 4336/2015 ..,
2
.

: 64651-8

:
i. 2012 5.500 ,
, 60 2019:
64 5 ( 2)
ii. 2011 5.500 ,
52o 2016:
56 9 ( 2).
iii. 1.1.2013 5.500
, 67
62 ( . 4093/12
).

5. 4.500 ( 28 . 1
3 .. 1846/1951 .4
.4093/12):
. . 4336/2015
:

2012

4.500

65

60

2013

4.500

67

62

, 100
, .
. . 4336/2015 ..
, 1.1.2013 (
.4093/2012).

: 64651-8

:
4.500 1.1.2013
67 62
( . 4093/12 ).
100
, .

6.

1. / .. 7/65, ..

649/68 19, .2703/99 (. 10 . 15 . 3863/2010

.4 .4093/12),
:
. . 4336/2015
, 80000/.27040/1798/21.11.2012 (:
4-6).
. . 4336/2015 .. 2

.
:
i. , 62 ,
, 2016:
63 3 ,
4500 ( 2).
ii. , 61
, 2014,
4500 ( 2).
iii. , 56 ,
, 2016:
58 9 (
4500 ) ( 2).
6. 2. / .. 7/65, ..
649/68 19, .2703/99 (. 10 . 15 . 3863/2010
.4 .4093/12),
:

10

: 64651-8
. . 4336/2015
, 80000/.27040/1798/21.11.2012 (:
4-6).
. . 4336/2015 .. 1

.
:
i. 2018 7500
, 58 6 ,
55 ( 1).
ii.- 2016, 7500
, 56 9 ,
55 ( 1).
iii., 2020 9000
, 60 3 ,
55 ( 1).

7. /-, (
) . 212/84, .4
.4093/2012:
. . 4336/2015
:

2012
2013

4500

50
52

. . 4336/2015 .. 2

.
:
, 52 ) 9/2015,
55 ( ) ( , ,
55
) .
11

: 64651-8

8. /-, /- .
212/84, .4
.4093/2012:
. . 4336/2015
:

2012

48
4.500

2013

50

. . 4336/2015 .. 2

.
: , 50 2017,
58 5 ( 2) ( ,
, ) .

/ ,
.1210/81 ( ,
, , ),
.4
.4093/2012):

9.

. 4336/2015
:
.

60

55

62

57

2012
4500
2013

. . 4336/2015 .. 2

.
12

: 64651-8

: , 57 2019,
63 3 ( 2) ( ,
, ) .

A
( 1.1.1993 )

1. /- 12.000 (. 10
10 .3863/2010 .4
.4093/12):
. . 4336/2015
:

1.1.2011 31.12.2012

60

40
1.1.2013

62

/- , 1.1.2013,
12.000 62 .
. . 4336/2015 ..,
, 1.1.2013 (
.4093/2012).

2. (. 17, . , 10 .3863/2010
.4 .4093/12):

13

: 64651-8

. . 4336/2015
:

2010

6.000

55

50

2011

6.000

55

50

2012

6.000

55

50

2013

6.000

67

62

,
6.000 .
.

. . 4336/2015 ..
, 1.1.2013 , 6.000
, 67 62
( .4093/2012).
, ,
2010-2012, , .
3. /- 4.500
(.1 24 .2084/1992 .4
.4093/12):
. . 4336/2015
:

2012

4.500

65

60

2013

4.500

67

62

14

: 64651-8

,
750 ,
.
. . 4336/2015 ..
, 1.1.2013, (
.4093/2012).
:
i. /- 4.500 , 1.1.2013
67 62
( . 4093/12 ).
750
.

4. /-
.24 .4 .2084/92 .4
.4093/2012 ( ,
, , ,
, , , ,
, ):
. . 4336/2015
:

2012
2013

4500

60
62

. . 4336/2015 .. 2

.
: - , 62
2018, 64 6 ( )
( , , ) .
15

: 64651-8

& A -

1. /- ,
, 7.500 ( 37 .3996/2011):
. . 4336/2015
:

18.8.2015

7.500

...

19.8.2015

7.500

55

/- , 18.8.2015,
7.500 ..., ,
.
. . 4336/2015 ..,
55 ,
1 ,
,
, 7.500 (
. 3996/2011).
:
i. , 80% 18.8.2015 7.500
,
, ,
(.3996/2011).
ii. /- , ,
7.500 (
, . 3996/2011) 2017:
57 8 , , 1,
55 2017.

16

: 64651-8

2:

1. . 3 3 2
.4336/2015 2 .. ,
,
, 10%.
145 . 3 .3655/2008 ( 58, )
, ,
, 1 2 ...


. 4336/2015, .4336/2015
( 19.8.2015 ).
, ,
145 . 3 .3655/2008 ( 58, )
, , ,
1 2 ..,
.

:
i. 2015
10.12.2015 ( .4336/2015):
1/200 , ,
,
(60 ),
10%.
1000,00
5 :
60/200, 700,00 . 10%.

17

: 64651-8
ii. 2015 (
.4336/2015): 1/200
, ,
,
(60 ),
10%.
1000,00
5 :
60/200, 700,00 . 10%,
630,00 (700,00 - (700,00 * 10%)= 630,00 ).

, ...
iii.
2014, 50 , 2015 (
.4336/2015): 1/200
.4336/2015
( 55 ),
, , (
62 6 ),
(60 ),
10%.
1000,00
5 :
60/200, 700,00 . 10%.

18

: 64651-8

3:

:
. ,
:
1. /,
(.10221/.26816/929/30-11-2011 . ,.. 2778/.,212-2011), .5 .28 .
1846/51 .
2. / -
, .1 .20 .997/79
.2 .48 .2084/92, .
3. / -,
.2 .13 .2335/95 .
4. / , .1
.10 .825/78 (35 ).
5. / ,
.43 .1543/85, .
6. / , ,
.36 .1694/87, .
7.
, ,
-.
8. , .1 3
.14 . 913/78.
9. / 1-1-1993
.. , .3 .24 .2084/92.

19

: 64651-8

10. / 1-1-1993
- , , ,
- .
11. / 1-1-1993 ,

, .4, .24 .2084/92.

B. . 612/1977,
( 40 . 8 . 1902/1990, 16 . 3 . 2227/1994,
2 . 2 . 3075/2002, 5 . 1, 3 . 3232/2004, 61 . 4 . 3518/2006,
37 . 4 . 3996/2011),

. ,
( 144 . 1
.3655/2008 . 6 24 . 2084/1992
. 17 10 . 3863/2010).

4:
, . 1 53 . 2084/1992
,
,
.
, 41 .4052/2012,
() ,

,
, ,
.

20

: 64651-8

,
, 1 2 . 4336/2015
.11321/.47523/1570/23.10.2015 (2311, ) 122900/0092/27.10.2015 (2325,
) .

:
1. .
2. .
3. .
4. . / ..
5. / ....
6. / .... (13)

21