13

2
O.O... 2014


Acronyms and Abbreviations .................................................................................................... 5
Executive summary ................................................................................................................... 7
1.

2.

3.

Introduction ..................................................................................................................... 10
1.1.

Background.............................................................................................................. 10

1.2.

Project approach ...................................................................................................... 10

1.3.

Methodology............................................................................................................ 12

Introduction to priority area and overview of measurement results ................................ 15

2.1.

Selection of IOs and respective laws and regulations ............................................. 15

2.2.

High level measurement results ............................................................................... 30

Action Plan and Recommendations for Priority Area Company Law ............................. 32
3.1.

Identification of potential simplification and reduction options .............................. 33

3.2.

Recommendations for the priority area Company Law and Annual Accounts ....... 36

3.2.1.

Abolish requirement to publish annual financial statements and company

changes in Government Gazette, and use GEMH as the national gazette for this
purpose ............................................................................................................ 38

3.2.2.

Remove legal requirement to publicise annual financial statements and related

notification on registered company website or in a newspaper ....................... 45

3.2.3.

Allow full electronic submission of all notifications to Registry (company

changes and annual financial statements) ........................................................ 50

3.2.4.

Streamline payment process for all GEMH notifications to allow payments

without visiting an office ................................................................................. 56

3.2.5.

Use flexibility in EU legislation to simplify financial statements of small and

micro companies .............................................................................................. 61

3.2.6.

Reduce the number of companies required to have their financial statements

externally audited ............................................................................................ 67

3.3.

4.

Further opportunities for reducing administrative burdens ..................................... 72

3.3.1.

Simplification of the accounting framework and standards, including the Greek

General Accounting Plan (GGAP) .................................................................. 72

3.3.2.

Obligation to draw up consolidated accounts .................................................. 74

3.3.3.

Obligation to draw up and record decisions taken by the sole member of a

single member company, and involvement of notaries public in company
decisions .......................................................................................................... 76

3.4.

Suggested sequencing and prioritisation ................................................................. 78

3.5.

Other issues ............................................................................................................. 78

Conclusion ....................................................................................................................... 80

Annex1:

Analysis of information obligations and quantification of administrative costs.. 82

Annex 2:

Forms: Obligation to draw up and disclose/submit annual accounts................... 82

3
O.O... 2014

Annex 3:

Forms: Obligation to have annual accounts audited ............................................ 82

Annex 4:

Forms: Obligation to disclose/submit/register and publicise decisions of the

company and changes .......................................................................................... 82

Annex 5:

Forms: Obligation to make additional disclosures/ notifications/ registrations and

publicity requirements ......................................................................................... 82

Annex 6:

Hourly rate per employee type ............................................................................ 82

Table 2.1:
Table 3.1:
Table 3.2:
Table 3.3:
Table 3.4:

Regulatory framework ..................................................................................... 15

Summary of potential simplification and reduction measures suggested for IO7
......................................................................................................................... 34
Summary of potential simplification and reduction measures suggested for IO8
......................................................................................................................... 34
Summary of potential simplification and reduction measures suggested for IO9
......................................................................................................................... 35
Summary of potential simplification and reduction measures suggested for
IO10 ................................................................................................................. 36

Figure 2.1:

Total identified Administrative Cost for the priority area ............................... 30

4
O.O... 2014


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O.O... 2014

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O.O... 2014

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O.O... 2014

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O.O... 2014

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O.O... 2014

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22
O.O... 2014

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23
O.O... 2014

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24
O.O... 2014

1-2390/2013,



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O.O... 2014

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26
O.O... 2014

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O.O... 2014

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O.O... 2014

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29
O.O... 2014

2.2.

702,81 , 17%
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IO_09. Obligation to
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foreign companies in
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arrangements where
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O.O... 2014

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O.O... 2014

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32
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O.O... 2014


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43
O.O... 2014

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O.O... 2014

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150/2001
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EETT 248/71/2002, 295/64/2003, 295/65/2003, 308/37/2004

52
O.O... 2014

 3979/2011 , 13, 14, 15, 16, 18

, ,

. : (
2014), 2
.., :
2009/101/

, 48 ,
,
( L 258 1.10.2009, . 11), 2
(), 3(1) (3)

53
O.O... 2014


..
,
.
:

.

...

,
, 17 ( )
.. 7, 8, 9 10. ,
.
, ,

30 .. .
.. 7
9, , ,
() .
,
5% ..,
5%
.

3.2.4, , 50%
50% 3.2.4.
,
11.583.685 ,
13.940.502 .

..
:

.. = 580.457.065,20
.. = 702.814.781,10

'
:

.. = 568.873.380,20
.. = 688.874.279,00

:

11.583.685
..
13.940.502
..

54
O.O... 2014

.. 7: / ,

:

( ):

P (../
) =
19.927,91
f=1
Q = 67.952
... = 25% (
)
.. = 485.900.560,13
.. = 608.258.276,24

P (../
) =
19.623,08
f=1
Q = 67.952
... = 25% (
)
.. = 476.516.193,70
.. = 596.517.092,50

:
1,9% ..
.. 7

9.384.366,43
..
11.741.183,75
..

.. 8:
:

( ):

P (
) =
71.327,90
f=1
Q = 14.999
... = 0%
.. = 62.011.069,12
.. = 62.011.069,12

P (
) =
71.290,40
f=1
Q = 14.999
... = 0%
.. = 61.878.036,00
.. = 61.878.036,00

:
0,2% ..
.. 8

133.033,12 ..
133.033,12 ..

.. 9: //

:

( ):

P (../
) =
5.821,96
f=1
Q = 71.090
... = 0%
.. = 32.485.927,14
.. = 32.485.927,14

P (../
) =
5.656,95
f=1
Q = 71.090
... = 0%
.. = 30.422.411,31
.. = 30.422.411,31

:
6,4% ..
.. 9

2.063.515,83
..

2.063.515,83
..

.. 10 //
( )
:

( ):

P = 929,83

P = 886,55

:
4,7% ..
.. 10

55
O.O... 2014

f=1
f=1
Q = 64
Q = 64

... = 0%
... = 0%
2.769,60 ..
.. = 59.508,80
.. = 56.739,20

.. = 59.508,80
.. = 56.739,20
2.769,60 ..
3.2.4.
.. *

,
11.583.685 , 13.940.502
.
3.2.3.

.. .


:
.. 7: / ,

.. 8:
.. 9: //

.. 10 //
( )

,
..
, ,

,
...

..
,
.
,
.
,
... ,

...

56
O.O... 2014

 2014,
(e-)

( 1163 3 2013).
,
.
.

...
,

.

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.., ,
...
.

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.



.

(
) .


,
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:
3419/2005 .., 6, 7, 8
.. ...

57
O.O... 2014

 3979/2011 , 26

.

..
,
.
:

.

.

,
, 17 ( )
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.
, ,

30 .. .
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5% ..,
5%
.

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50% 3.2.3.
,
11.583.685 ,
13.940.502 .

..
:

.. = 580.457.065,20
.. = 702.814.781,10

'
:

.. = 568.873.380,20
.. = 688.874.279,00

:

11.583.685
..
13.940.502
..

58
O.O... 2014

.. 7: / ,

:

( ):

P (../
) =
19.927,91
f=1
Q = 67.952
... = 25% (
)
.. = 485.900.560,13
.. = 608.258.276,24

P (../
) =
19.623,08
f=1
Q = 67.952
... = 25% (
)
.. = 476.516.193,70
.. = 596.517.092,50

:
1,9% ..
.. 7

9.384.366,43
..
11.741.183,75
..

59
O.O... 2014

.. 8:
:

( ):

P (
) =
71.327,90
f=1
Q = 14.999
... = 0%
.. = 62.011.069,12
.. = 62.011.069,12

P (
) =
71.290,40
f=1
Q = 14.999
... = 0%
.. = 61.878.036,00
.. = 61.878.036,00

:
0,2% ..
.. 8

133.033,12 ..
133.033,12 ..

.. 9: //

:

( ):

P (../
) =
5.821,96
f=1
Q = 71.090
... = 0%
.. = 32.485.927,14
.. = 32.485.927,14

P (../
) =
5.656,95
f=1
Q = 71.090
... = 0%
.. = 30.422.411,31
.. = 30.422.411,31

:
6,4% ..
.. 9

2.063.515,83
..

2.063.515,83
..

.. 10 //
( )
:

( ):

P = 929,83
f=1
Q = 64
... = 0%
.. = 59.508,80
.. = 59.508,80

P = 886,55
f=1
Q = 64
... = 0%
.. = 56.739,20
.. = 56.739,20

:
4,7% ..
.. 10

2.769,60 ..

2.769,60 ..

60
O.O... 2014

3.2.5.

..

,
31.216.708 , 39.031.148
.
..
.. ...
.


:
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,
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, 20.000 . , 80%
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:

61
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) 4,4
) 8,8
) : 50
78/660/ 2013/34/,

. 20 2015
1 2016. , ,
1
2015
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3 2013/34/
.

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6 12
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,
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62
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 ( 14(1)).
16,

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36(2).
,

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14(2).

.

2013/34
.



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:
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, ,
.


,
/
, '
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:
2190/1920 , 42, . 6
( ..)
3190/1955 , 22
( ...) ' ,

63
O.O... 2014

 22 3190/1955
2190/1920 , ,
2190/1920 ...
3190/1955, 50 .

( ). ' , 50
3190/1955 22 3190/1955,
2190/1920 , ,
2190/1920
.
4072/2012, 98 . 1
( ...). ' , 98
4072/2012 2190/1920 ,
, 2190/1920
...
.., :
2013/34/ ,

, 2006/43/
78/660/
83/349/ ( L 182 26.6.2013, .19)
3 ( )
14 ( ), . .
(2)
16 (
), . . (2) (3)
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36 ( )

.. ...,
. , ..
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5 ,
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,
.


. ,
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64
O.O... 2014

 . , ' ,
,
,
.
,
(
)
. ,
20% .. .
,
.
.
65.873
20094 66.553
. , 50% 66.553

.. (
1.168 ).
,
31.216.708 ,
39.031.148 .

..
:

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.. = 608.258.276,24

'
:

.. = 454.683.851,73
.. = 569.227.128,50

:

31.216.708
..
39.031.147
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.. 7: / ,

:

P (../
) =
19.927,91
f=1
Q = 67.952

( ):

:
6,4% ..
.. 7

P (../
) =
27.203,94 (
)
f=1
Q = 67.952

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SEC:2009:0206:FIN:EN:PDF p.44

65
O.O... 2014

... = 25% (
)
.. = 485.900.560,13
.. = 608.258.276,24

... = 23,75% (
)
.. = 454.683.851,73
.. = 569.227.128,50

31.216.708,40
..
39.031.147,74
..

66
O.O... 2014

3.2.6.

,
26.750.844 ,
.


..
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:
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51 78/660/ 34 2013/34/). 51(2)
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67
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 2013/34,

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4174/2013),
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68
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 66, 40 4174/2013,
2016.
,

.

()
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2005,
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34 34/2013, .., ... ...
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69
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) 4
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,
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2190/1920 , 36, 36, 42, . 6
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3190/1955 , 23
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2190/1920 , ,
2190/1920 ...
3190/1955, 50 . 2
(
). , 50 . 2 3190/1955
23 3190/1955,
2190/1920 , ,
2190/1920
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4072/2012, 99 . 1 2
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4072/2012 2190/1920
, , 2190/1920
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2013/34/ ,
,
2006/43/
78/660/ 83/349/
( L 182 26.6.2013, .19)
3 ( )
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.., ... ... .

70
O.O... 2014

,
, .

.
,
26.750.844
.

..
:

.. = 62.011.069,12
.. = 62.011.069,12

'
:

.. = 35.260.224,80
.. = 35.260.224,80

:

26.750.844
..
26.750.844
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:
.. 8:
:
P (
) = 70.635,38
(..)
f=1
= 14.999
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.. = 62.011.069,12

'
:
P (
) = 31.623,52
f=1
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.. = 35.260.224,80

:
43% ( .. 45)

26.750.844
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71
O.O... 2014

3.3.

, ,
.
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()

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72
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. ' ,
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.

73
O.O... 2014

3.3.2.

92(1) 2190/1920

:
() 3.700.000
() 7.400.000
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2013/34/ ,

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182 26.6.2013, .19) 3(5)-(7) ,
.

:
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74
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 ,
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75
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76
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77
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81
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10

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15

82
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