Professional Documents
Culture Documents
..........................................
. /:
..
.
Fax.
..........................
..........................
..........................
..........................
:
:
................................................
2007-2013/
( - )1
.......................... ,
( )
2
2004/18 2004/17.
()
()
(..
.
.
1251/2011 30 2011
( ) 2004/18 2004/17 1-1-2012 2012 2013,
5.000.000 ( ...).
.
................................................
..........................................
. /:
..
.
Fax.
..........................
..........................
..........................
..........................
................................................
2007-2013/
( - ) 1
.......................... ,
/ 3....................................................................
...........................................................................................................
.................................... (
...),
) . 3669/2008
(),
)
.
1:
- ........................................1
2:
.................................................................................................................. 2
3:
................................................................................................................................... 2
4:
............................................................4
5:
- ..................................................................................................... 8
6:
................................................................................................................ 9
7:
......................................................................................................... 9
8:
, , , ..- ...........................10
9:
............................................................................11
10: .......................................................................11
11: , , , .........12
12: .......................................................................................... 14
13: - .................14
14: ............................................................................14
15: .................................................................................18
16: ().......................................19
17:
........................................................................................................................................ 19
18: .......................................19
19: ................................................................................................. 20
20: - ..................................................................................20
21: ...........................................................................21
22: .................................................................................................... 22
23: ..................................................................................................................... 23
24 : ......................................................................................26
25: ........................................................................................................................ 30
26: ............................................................................................................. 30
1:
1.1
: ................................................................... 4
1.2
: ..............................................
1.3
:............................. ............................................ 6
..................
..
..................
..................
Telefax
..................
..................
(
) .
1.4
1.5
/ , :
...............................................................................................
. ../../201...8
-
1.6
/ (..)
.
/ /
.
/ ..
.
.
() . 3669/2008 ( 116)
,
.
/
,
( 1 7 . 3669/08 (), ..
, , , .... ,
(.. / ..../.... / (1))
/ /... ...
, ,
( 3 . 5 .. 171/87,
. 3463/06 () 103 . 3 . 5. ..
.
.. .
. 1
.
,
.
2:
2.1
9,
5 (. 2) 2, 3, 4, 5, 6,
7, 9 13 : ...................................................................................
, . .:..
,
(6)
.
,
. 10
, ..,
.
2.2
, ,
, ..,
.
.
2.3
( , ..
... ...
,
)
, ,
, 2.1
.
. 11
3:
3.1
,
, 18,
23 24
. ()
()
() 12.
17 . 9 . 3669/08 ()
(. 6 . 2 . 3669/08 (), .. 5 .
3669/08 (), , 6 7 .
10
, ( 22 . 1
), .
11
5 6 133 ,
,
,
. .
12
:
. 2 22 . 3669/08.
. 2
3.2
( ) ,
,
.
, , (, , .., ,
, fax , , e-mail) /
, .
(
)
13,
(
).
()
.
,
.
3.3
,
, ,
18 .
:
:
14
..
3.4
.
, .
.
.
..
,
. ..
( )
.
.
4:
,
4.1, 4.2 4.3 , 8 .3669/2008 . 6
3 04/12/2012 ( 237//05-122012).
13
14
(CD) .
.
. 3
, , ,
,
.
. .
fax.
..
,
5 . 2690/99.
4.1
( )
(..) ,
18
. ,
,
5 22 .3669/08
10.00 (2-3)
. ..
.
3.3 ( ,
)
.
.. ,
.. ( )
(
).
.
,
.
,
:
1.
2. ( )
3.
4.
( ) ,
.
..,
( ),
,
, ,
( ..,
... ).
.. ,
( 21 )
22 , ,
23 24 .
24.1 . 6
,
.
, ..
, .
. 4
..
, ..
( )
, .
.., ,
,
()
(5) ,
.
Fax.
,
, , .
, ,
.
,
.
( 4.3)
8, 9 .3669/2008.
,
.
4.2
( )
:
(..)
,
.
..
,
. (5)
.
.. , ,
( 14) . ,
.
,
. ,
, . ,
(5)
..
- ,
, .
.
,
.
. 5
(
) .
( ,
),
.
, ,
,
, .
3 6
, , , ,
, , , ,
, , , ,
,
... 237/5-12-2012.
.
, .
,
, .
,
.
4.3
,
,
14 .
) ..
. ..
(..) ,
.. .
) , ..
( )
, .
,
, ,
() (5)
. ,
..
) , ..
,
,
2 .3263/2004. ,
, ,
( ).
,
. fax.
4.4
. 6
) ( )
, 27 15.
( ).
( )
16,
... 20977/23-8-2007
( / 1673 / 23-8-2007)
.3310/2005, .3414/2005 ,
,
26 . 2 ,
(10)
, (
) . 23.2.1 ( ) 23.2.2,
(), () () ( ) , ,
. 24.1.4 ( ).
(
)
, , ,
.
,
( )
.
, .
,
,
( ),
30
,
.
) (
) ,
,
, ,
,
.
,
.
) , ,
27 ,
fax, .
,
, ,
.
4.5
15
. 2 27
.
16
35 . 4129/2013 ,
, (1.000.000) ,
.
, 5 35 .
4129/2013, 73 . 1 . 4146/2013,
(10.000.000)
( ).
. 7
. 3886/2010 ( 173).
, (10) ,
,
.
(15) .
.
(10)
.
.
, .
1% , ...
1/3 2/3
(.4146/2013, . 74 . 1).
5:
5.1
, 30 (. 5
10) 39 . 3669/08 ().
5.2
, ,
. '
, :
1.
.
2.
. ( 1)
3.
( ) ( 7).
4.
- . ( 6)
5.
(...). ( 2)
6.
( 3)
7.
( 5 - ,
)
8.
. //273/3007-2012 ( 2221/30-07-2012) 26/04-10-2012
(//356/04-10-2012).
9.
( 4)
10. .
11. .
12. / ,
.
13. ...
.
14.
.
5.3
,
:
(1)
17 . 4 . 3669/08 ().
(2)
.
(4)
(...) ..... ( . ...).
(5)
... I.S.O.
. 8
6:
6.1
,
,
.
. .
6.2
,
,
Apostile
05-10-61 ( . 1497/84),
.
(. 57) .
6.3
, ,
.
.
7:
, ,
17:
7.1
. 3669/08 ( 116)
(), 18.
. 3614/2007 ( 267) ,
2007 -2013 19.
. 3886/2010 ( ' 173/2010)
89/665/
21 1989 (L 395) 92/13/ 25
1992 (L 76), 2007/66/
11 2007 (L335),
.
. 4013/2011 ( 204)
.
. 4129/2013 ( 52)
.
. 3861/2010 ( 112)
,
" " , .
. 3548/2007 ( 68)
, .
N. 4250/2014 ( 74) ,
.. 318/1992 (161) .
17
(
), ,
.
18
.. 59/2007,
59/2007.
19
. 9
..
.. [ 20 . 7 31 34 ... 20977/23-8-2007
( / 1673 / 23-8-2007)
.3310/2005,
.3414/2005 .1108437/2565//05 (... 1590)]. 20.
7.3
. 2859/2000 ( 248)
27 . 2166/93 ( 137) ,
) 6 .
7.4
(
),
(, .., ..)
, .
8:
, , , ..-
8.1
..... (
) ..................... (
................) 21 ,
6 27 . 34-37 . 2166/93
(... 137 /24-8-93). 22 0,10% , ,
, , . 4013/2011
.
8.2
23 .............................................
(...., ..., 24
.)
8.3
, . ,
. ... ...
.
8.4
53 .3669/08 ()
() ...
.
9:
20
21
22
. 7.2 ( ) 1.000.000 .
.
, .
23
24
. 10
, ..
, ,
(6) .
10:
. 11
11: , , ,
11.1
:
.......................................................................................................................................... .
11.2
/ .......................
25:
.
(..+..)
( ...% ..+ ..).26
( %)
.
(..+..)
( ...% ..+ ..).24
( %)
11.3
: ..............................
11.4
27
:
,
,
,
,
. () 28
75 .3669/2008
25
, .. .
26
. 3 57 . 3669/08.
27
28
.
(6) .
. 12
() / .. ( 5-10)
29
,
,
.
,
,
( C-496/99 P / CAS Succhi di Frutta SpA C454/06 Pressetext Nachrichtenagentur GmbH ),
. ,
,
,
.
,
57 .3669/2008.
,
(, ,
),
.
:
,
,
, ,
,
,
,
(.. ,
, ).
,
, :
( )
, 20%
, ,
10%
.
( ) (
),
.
29
,
.
(
) .
. 13
12:
..
30.
.. ( 6)
) 31.
, 15-
74 . 3669/08 ()
.
. ( 5-10)
, .. ( 5-10)
.
15
( )
32
33
.
13:
13.1
, 111
. 10 . ) 123 . 3669/08 ()
.
13.2
,
8 . 3669/08 () 34
.
13.3
,
8 .3669/08 ()
()
( )
.
13.4
14:
14.1
. ,
,
8 . 3669/08 (),
:
:
30
, .
31
15 , 1 , 6
.
32
33
. 2 49
. 3669/08 (), .
34
. 14
,
4, , ,
, / . :
,
1,
( ,
, , ..),
,
1.
, ,
/ , 2.
/
3.
1 (
)
30
2 ()
40
3 (/ )
30
100
() 100, .
: /
:
.1. ,
, (
), .
.2. ,
, , ,
,
, ..
.3. , ,
, , ,
,
, ..
. 15
.1
20
.2.
65
.3
15
100
:
65%x(/ /), :
/:
()
/: /
,
() 100, .
.
:
.
. ,
..
80
20
100
() 100, .
.
:
,
(, ),
.
. 16
10
20
40
20
10
100
: ( )
( , ),
,
.
() 100, .
.
14.2
.. , , , (
) .
.
, , , ( ),
, ,
.
()
, , , , ( ) 35:
= 0,20 x + 0,55 x + 0,15 x + 0,10 x ( )
0,20
x 0,20
14
0,55
x 0,55
38,5
0,15
x 0,15
10,5
0,10
x 0,10
0,15
x 0,15
10,5
0,50
x 0,50
35
0,10
x 0,10
0,10
x 0,10
0,15
x 0,15
10,5
35
. 17
, , ,
( )
, ,
.
8 .3669/08 ,
()
:
=
(1- ) x 100
=0 . ,
.. ..= = 100/.
14.3
15:
15.1
,
157 . 1 ) . 4281/2014 24 ,
, ( 160) , ,
2% , ...36,
.................. .
, ,
37
.
15.2
() ,
,
,
, (5) 38
, 24 .
.
15.3
,
39 , ( 24 .2
157 . 1 . 4281/20143 .3669/08 (),
..
15.4
,
,
.
,
.
. , . 2
26 , ,
.
36
37
24 . 1 . 3669/08, 4%
157 . 1 ) . 4281/2014,
2% .
1.
38
.. 3 5
.
39
11 . 14
( 24, .3669/08)
. 18
15.5
(4)
. 4
24 40.
16:
41 ()42
16.1
16.2
17:
17.1
,
. 1 35 . 3669/08 (), 5% 43
, ...,
.................... . . 1 ) 157 . 4281/2014
35 , ,
5% . .
,
, 39 . 1 .
15, 16 17
-
, -
, . 2513/1997 (139) ,
, . , ,
.... ......
.
, .
12%,
,
2 35 . 3669/08 (),
22% 44..
40
41
42
43
44
, 14 . 3614/2007 ( .
1 . 4156/2013),
(3)
,
, (3) .
10 . 25 . 3614/2007 ( 242 3
. 4072/2012),
157 . 1 ) . 4281/2014
51 , .
, .
,
.
( 15 25 .
3614/2007, 1 . 4156/2013).
, 50 51 157 . 1 ) . 4281/2014
, .
10%.
157 . 1 ) . 4281/2014, 5%
. 59 . 5 . 4146/2013.
. 19
17.2
,
, 39 . 1 .
17.4
, .
17.5
(.. 5-10)
,
(.. 10%)
. 45
18:
18.1
,
, .
10:00 ..
18.2
,
46
. 47 (5) ,
(10:00 ..).
.
19:
(
24 . 2 . 3669/08 () 48
.
20:
20.1
49 .7 .9
15 .3669/08
,
/ .16/2007.
20.2
() . 842/2011 ,
..
.
20.3
, ,
50 .
.
45
46
47
, .. .
48
10 . 13
( 24 ,36669/08).
49
13/2006 (
ggde.gr).
50
3 4 . 3548/2007 46 . 3801/2009.
. 20
. 21
21:
21.1
(...)
.... ...., : 51
( &
)
/
(21.4)
&
21.2
-
(..)
(...) (...)
,
,
, ,
....,
,
,
, .
,
52, 16 .7
.3669/0853 ( ) 199, .
2 . . ) . 4281/2014 ( )
25% .
51
,
( 105 106 . 3669/08).
.
52
(. 106 . 1 . 3669/08).
53
( 505/2007 .. )
.
. 22
21.3
.3 16 .3669/08.
. 10%
( ...), ,
.
.
.... ., .10
16 . 3669/08 ( )54.
.
.9 16 .3669/08 (
.. ). .
.
21.4
21.5
22:
1.
2.
3.
4.
5.
6.
, ,
, :
,
, ( )
, ,
.
(..), (..) (...),
(..),
) ,
2 .1 . 98/773/ ,
) , 3 26 1997 (21)
3 .1 . 98/742/ , ) ,
1
, ) ,
1 . 91./308/ ,
, ) (375 .), ) (386-388 ..), ) (385 ..), )
(216-218 ..), ) (224 ..), ) (235-237 ..), )
(398 ..).
-
, -,
.
,
, (
)
.
, ,
( )
.
(
).
55
54
55
() , , 20 . 8
, 4 ... ( ...).
2 3 146 .
. 23
7.
8.
23:
..
56.
..
..
(1) - ,
-
. ,
, .
(2)
:
- ..........
( 13).
- ..........
- ( 9).
...............
( 17 18).
..........
( 8).
..........
. ( ).
(3)
&
(
) ,
( )
.
: .
(1)
(2)
(3)
(4) ,
.
,
, 21
22, (
11 . 2690/99 ( 45), 1 . 2
. 4250/2014), 57
56
( , 5)
. /, .. .., ...
..., ,
( 147 ).
, (
), ...,
15 .4 . .
/
3 4 147 .
57
:
1.
, . 2 1
. 24
, ,
21 22,
( 11 .2690/99 45)
:
23.1
. .... 58
21
.
. -
..., ... ...
, ,
,
,
21 , 151 (52
2004/18).
. -
... ... ...
, ,
,
, 145
(46 2004/18).
. 23.2.2..
,
. 59
23.2
22
:
23.2.1
....
,
60. ,
.
4250/2014. (.. ,
...), .
2.
, ,
,
, 36 . 2 ) ( 4194/2013).
,
(APOSTILE), ( ) .
3.
, 36 . 2 ) ( 4194/2013),
. 2 1 4250/2014.
4.
,
.
58
59
60
.
.
. 2 97 . 3669/08.
: (
) ( 2 ),
.
. 23.2.2., , , . . 23.2.4 .
. 25
23.2.2
, 61 (
)
.
,
.. .
,
.
:
. 1:
,
.
. 2:
,
(..), (..) (...),
(..),
.
, ,
.
,
.
.
. 3:
(
)
. .,
,
.
. 4: ,
,
(. 3 20 ).
,
.
. 5:
.
,
(
) ,
.
,
, .
. . 21.1.:
,
. ,
.
, 151 (52
2004/18),
.
61
, .
. 26
() () ,
,
18 . ,
,
. ,
,
.
,
11 . 2690/99, 1 . 2 . 4250/2014.
,
.
.
( )
( 11 . 2690/99 ).
(
)
.
, ,
,
(. ., ..).
(...)
.
( )
.
(. 1109793/6134-11/0016/.1223/24.11.1999,
... 2134 , ). ).
.
,
.
,
.
.
,
.
23.3
62
, .
,
10%
( ), .
.
23.4
63, 64
62
4 .... ( 20 . 8 . 3669/08).
.
63
147
, .
, ..,
. 26.4.
.
64
(. 147 . 3-4 ).
. 27
23.5
. .1599/86
, .3316/05,
.194/79 .696/74 ,
.
- .
.
. .
. 1599/86
. .1599/86
.
24 :
24.1
() ,
, ,
,
:
( ) 23 (
):
1.
15
.
2.
.
,
.
(
. 4.2 )
, .
,
, ,
(
).
3.
4.
,
,
.
(
).
22 . 2 . 3669/08 ()
, . 3.3
.
, .
. 28
5.
65.
.
:
) ....,
(),
,
( ),
( .. 2190/20)
(
, ).
) ,
, :
) ,
.
) , ,
30 .
)
, 30
.
.
) ,
, :
) ,
,
.
) 1%
.
) , ( 1%),
,
.
) ,
.
,
.
) )
.
6.
24.2
.......... 66 ......
...... ( ).
.
(2)
( ) 67.
.
:
65
66
67
5 1.000.000 .
(
) .
.
(CD) .
. 29
1.
,
2.
3.
4.
.
.
, ,
( ) .
,
.
.
.
24.3
8 . 3669/08
(1) ,
,
.
, ,
(
. ,
.. 22 . 4 . 3669/08). , ,
.
.
:
.
, ,
, ( & ..)
, , .
. , , ...
, . 68.
.
69.
. )
( ), )
) ,
,
.
( ).
68
, . 7 9
. 3669/08 () .
69
6 . 3669/08 ().
.
. 30
25:
70
25.1
, ,
71
, , ,
68 .
25.2
72 ,
.
68 69
.
25.3
,
.
..
. ,
..
,
.
25.4
,
.
26:
26.1
,
. .
.
26.2
. ../--201 ..
26.3
. . ../--201
...
26.4
73
.3669/08 ( 31 34).
26.5
74
.
.
26.6
57
.3669/08.
70
,
. .
71
30 % , ..
72
.. .
73
74
: ).
.
. 31
. () .7, 57
.3669/08 0,90.
26.7
26.8
54 .3669/08. ,
.
75
( )
&
75
, ,
15 . 4 .3669/08.
. 32