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2014

4172/2013


Senior Partner Head of Tax
TMS AUDITORS SA
6
106 75

.: 210 7253580-1
Fax: 210 7253582

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. 1 101 .4 2
.2238/1994 :

..

...

,

. 2238/1994,
31 2013, (15%).
1 2014 ,

(5) ,
(19%).

.
1 2015
.

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72 .4172/2013
.2238/1994

. 2238/1994, :


. 1 11
.2459/1997 (. 9 12 .2238/1994),


. ( 6 & 103 .2238/1994),


.
( 103 .2238/1994),


()
( 106 .2238/1994),


,
( 28 .2238/1994),


,

( 28 .2238/1994),



(10) kw ( 103 .2238/1994),



( 103 .2238/1994),


( 103 .2238/1994),


103 .2238/1994
.3842/2010,


(.11
12 .2238/1994)

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,
,

, , .


, ,
.

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.
2238/1994 106 ,

. ..
,
11 .2578/1998 ( 10%
)


( , , .),
..
.2065/1992, 71
.3842/2010.


(tonnage),

(.1 2 .27/1975).


44 .1892/1990

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15%
31 2013
2013.

2013 .4172/2013, 72
. 4172/2013, . 3 106
54 55 . 2238/1994.

38 .2238/1994,
(. 41.02.05) ,

, .
(. 41.02.05)
.
, ,
,
, ,
, .
1 2014
,
19%,
1 2014
.


,
(19%).
(19%)
(15%)

.2238/1994, 01.01.2014.

, (19%).
... ( 48 63
.4172/2013)
11 .2578/1998,

10 Kw,
.

5|

, .,
.

.. 2190/1920 (
.. ..), .
, .., .. .., ,
,

, .

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2013
31.12.2014,
. 2238/1994,
19%, ,
... (. 4172/2013).
, 2013
31.12.2014 ,
. 2238/1994
19%.
,
, ,
.3 106 .2238/1994,
, .

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