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nporunT1 ano TOV 6po 9. ~ TWV crxc:nKCov cru 1-l~acrc:wv aA-A-a Kat ano Ta
!-lTJV1a{a U7C007CU0!--LUTU TWV AO)'Up1UGWDV TWV ntC>TWTlKcDV TTJS KUpTcOV
1WD np00KO!-ll0TTjKUV npoK1!--LEVOD va K8o8ouv Ol npocr~aAAO!--LEV<;
81aTayc; nATJPW!-lflS E181K6Tc:pa KaTa TTJV unoypa<pfl TTJS an6 31-3-2000
aD!-l~UGTJS TO c:Tilmo KU!-latVO!-lVO ntTOKlO opiaTTjK 0 22% JCMOV TffiV
VO!-ll!-lWV nt~apUVCJffiV 1,2% TTJS 1mpopa<; TOD v.128/759 Kat TTJS ano 76-2002 aD!-l~UGTJS TO Tilaw KU!-lUlVO!-lVO ntTOKl0 op{aTTjK 0 15,60%
y1a TTJ xpuCJil KapTa Kat 16,35% y1a TTJV clamKil KapTa
<JD!-l1tptAa!-l~UVO!-lEvTJS TTJS l0<popa<; TOU V.128/759 0.6%, VcD TO VO!-l1!-l0
01KawnpaKnK6 7t1TOKto KaTa TO XPOVO aUVU'VTJS TffiV v81Kmv
cru!-l~acrc:mv avc:pxoTav an6
09/03/2000 19/04/2000

( Il.I:.N.Il. 36/28.6.2000) crc:

15,25%

20/04/2000 28/06/2000

( Il.I:.N.II. 36/28.6.2000) crc:

14,50%

29/06/2000 05/09/2000

( Il.I:.N.Il. 36/28.6.2000) crc:

14,00%

06/09/2000 14/1112000

( Il.I:.N.Il. 39/5.9.2000) crc:

13,25%

15/1112000 28111/2000

(Il.I:.N.Il. 40/14.11.2000} crc:

12,75%

29/11/2000 12/12/2000

( Il.I:.N.II. 42/28.11.2000) crc:

12,25%

13/12/2000 26/12/2000

(Il.I:.N.Il. 44112.12.2000) a

11,50%

27/12/2000 10/05/2000

(Il.I:.N.Il. 47/27. 12.2000) crc:

10,75%

11/05/2001 30/08/2001

N 2842/2000 ap8.3, nap.2 a

10,50%

31/08/2001 17/09/2001

N 2842/2000 ap8.3, nap.2 a

10,25%

18/09/2001 08/11/2001

N 2842/2000 ap9.3, nap.2 crc:

9,75%

09/11/2001 05/12/2002

N.2842/2000 ap9p. 3, nap.2 a

9,25%

06/12/2002 06/03/2003

N. 2842/2000 ap9p. 3, nap.2 crc:

8,75%

07/03/2003 05/06/2003

N.2842/2000 ap9p. 3, nap.2 crc:

8,50%

06/06/2003 05/12/2005

N.2842/2000 ap9p.3, :n:ap. 2 a

8,00%

06/12/2005 07/03/2006

N.2842/2000 apep.3, :n:ap. 2 ac

8,25%

08/03/2006 14/06/2006

N.2842/2000 apep.3, :n:ap.2 ac

8,50%

.15/06/2006 08/08/2006

N.2842/2000 apep.3, :n:ap.2 ac

8,75%

09/08/2006 1Oil 0/2006

N.2842/2000 apep.3, :n:ap.2 ac

9,00%

11110/2006 12112/2006

N.2842/2000 apep.3, :n:ap.2 ac

9,25%

13/12/2006 13/03/2007

N.2842/2000 apep.3, :n:ap.2 ac

9,50%

14/03/2007 12/06/2007

N.2842/2000 ap9p.3, :n:ap.2

9,75%

13/06/2007 08/07/2008

N.2842/2000 ap9p.3, :n:ap.2 O"E

10,00%

09/07/2008 07/10/2008

N.2842/2000 apep.3, :n:ap.2

10,25o/o

08/10/2008 08/10/2008

N.2842/2000 apep.3, :n:ap.2 ac

9,75%

09/10/2008 11111/2008

N.2842/2000 apep.3, :n:ap.2 ac

9,25%

12/11/2008 09/12/2008

N.2842/2000 apep.3, :n:ap.2 ac

8,75%

10/12/2008 10/03/2009

N.2842/2000 ap9p.3, :n:ap.2 O"E

8,00%

11/03/2009 07/04/2009

N.2842/2000 apep.3, :n:ap.2 as

7,50%

08/04/2009 12/05/2009

N.2842/2000 apep.3, :n:ap.2 as

7,25%

13/05/2009 12/04/2011

N.2842/2000 apep.3, :n:ap.2 as

6,75%

Qc; EK T01JTOU KctTa TIJ btapKclct ActTOUpyiac; TffiV O"U~~UO"EffiV, bYJA. a:n:6
TIJV E\fap~YJ ~xpt TIJV Ka-rayysA.ia -roue;, av Kat -ra s~m-rpa:n:s~tKa sm-r6Kta
~Etc09YjKctV YJ Ka9'Yjc; bEY :n:pOE~YJ O"E ctVTtO"TotXYJ ~ciffiO"Yj TOU KU~atVO~OU
sm-roKiou TIJc; m)~~ctO"Yjc; , ysyov6c; :n:ou cScv a~<ptO"~YJTit9YJKs a:n:6 TIJV
:n:A.cupa TIJc; -rsA.cu-raiac; LE 6A.o -ro xpovtK6 8taO"TIJ~a -ra s:n:u6Kta :n:ou
s<pap~o~s 11 Kae'YJc; f!-rav avffi-rspa a:n:6 -ra v6~t~a. To ysyov6c; cSs 6n -ra
-rpct:n:c~tKa E7rt't0Ktct bta~op<pWVOVTctt cAzU9cpct Kat bEV Kct9opt~OVTat
cStotKYJnKa -rouA.axta-rov me; :n:poc; -ro avffi-ra-ro 6pto , 8cv ~a-ratffivct -ro
aKo:n:6 -roue; , nou civat 11 au~mcaf! -roue; :n:poc; -ra Ka-rm a:n:6 -ra 6pta

1xov s~o:rrpans~tKffiv. 'Erm 11 <rufl<provia Ka'ta 1:0 flEpoc; nou unsppaivst 1:0
VOfltflO OtKatonpaKnK6 snu6Kto sivat arup11 Kat 11 Ka8'11c; Ka1:aXP11<HtKffic;
Ka1:' ape 281AK a~u:Ovst 1:6Kouc; nou sxouv np01ru\jfst an6 1:11v unspPa<rrt
au'tft, Ka1:' av1:i8s<rrt :n:poc; 1:0 ape 2 nap.7 nsp.ta 1:ou v.2251/1994, acpo-6
OSV Kaeop{~OV'tat Kpt'tftpta EK 'tffiV npo1:sprov Kat eUAoya yta 1:0V
Ka'tavaA.ro'tft. L:uvsnffic; o unoA.oytcrfl6c; 1:rov 1:6Krov cr1:ov onoio nposPatvs 11
Kae'11c; flc 1:11V smpoA_ft S1tt1:0KlOU flE"faAU'tcpOU 'tOU avffi1:a1:0U
OtKatonpaKnKou ( s~ro1:pans~tKOU) sivat fl11 VOf.UJ.tOc; Enof.lEvroc; 11 Ota'tayft
nAT\Pillflftc; sivat aKUpT\ , ot6n 11 anai1:11<J11 1:11c; Kae'11c; osv sivat
EKKaeapt<Jfl~ ,a<pOU flc au'tftv a~tcOVOV'tat noaa yta 'tOKouc; nou OSV
ocpdA.ov1:at. En:i<rrtc; an6 1:11v snt<JK01tT\<Jll 1:rov avro1:spro <ruflPacrrov,
npoKUn'tct on, nsptEXE'tat crs aU'tEc_; T\ smpapUV<JTt 1:11c; 7tt<J1:0UXOU flc 1:11V
stcrcpopa 1:ou v6J-Lou 128/1975, 1:11v onoia Kaes cpopa nou XPErovs 1:6Kouc;
unspT\flcpiac_; ava1:6~s 1:a noaa 1:11c;, acpou <J'tO Kaes q>opa npoK'6n1:0V
un6Aotn:O Kcq>aAato U1tOAO"(t~E 'tOKouc; (EK'tOKt<JflOc;) nsptEXOV'tEc_; Kat noaa
stcrcpopac; 1:ou v. 128/1975, cr1:o vso os npoK'6n1:ov sKacr1:o1:s KscpaA.ato
DnOAOyt~E vsouc; 'tOKOUc_; nsptBXOV'tcc_; Kat Stcrq>opa (SK'tOKt<JflOc_; Kat
aVa'tOKt<JflOc_; 1:11c; St<Jq>Opac_;). 0 napaVOflOc_; au1:6c_; ava'tOKt<JflOc_; 'tffiV nO<JcOV
1:11c; Etcr<popac; "flVS'tat flc 1:11V SV<Jffifla'tffi<JTt 1:11c; <J'tO S7tt1:0Kt0 unOAo"(t<JflOU
't(!)V 1:0KffiV uncpT\flcpiac; Kat npoKUn'tct wesroc; an6 nc; roc; avro <ruflPacrstc;.
Na <JTtflEtroed soffi, 6crov acpopa 1:ov cruvunoA.oytcrfl6 1:11c; stcrq>opac; 1:ou v.
128/1975 <J'tOV Kaeopt<JflO 1:0U E1tt1:0KlOU, nou crav <ruVaKOAoU~
auvsnsta ElXE 1:11V aU~11<JTt 1:0U Ka'ta 1,2% Kat 0,60%, aV'tl<J'totXa ,on an6
nAUpac; Eflflc<JTtc; flE'taKUAt<Jllc; 1:11c; (stcrcpopa) an6 1:11v Kae 'YJc; (1:pans~a)
cr1:11v avaK6n1:oucra (mcr1:ouxo), cr1:o paefl6 nou 1:0 nocrocr1:6 au'tftc; dxs
npocrowptcr1:si erne; <ruflPacrstc; Kat sixs yivst avacpopa yta 1:11 XPEID<Jll 1:11c;
<J1:11V 'tcAcu'taia, osv aV'tlKSt'tat ()1:0 apepo 1 nap. 3 1:0U v. 128/1975 OU'tc
crs aA.A.ov anayopcunK6 Kav6va OtKaiou (All 430/2005 EAA~VT\
2005.802, EcpA8 1558/2007 EAA~VT\ 2007.902), osv ft'tav Oflroc; VOfltfloc;
Kat 0 ava1:0Kt<Jfl6c; 1:0U crxsnKOU nocrou 1:1lc; Kat 1:0U1:0 Ot6n, 1:0()0 Ka'ta 1:0
1tpOtcrx\Jcrav (pA. apepo 8 nsp. 6 V. 1083/1980 Kat un' ap. 289/1980
an6cpa<J11 1:11c; VOflt<JJ.LanKftc_; snupon:ftc_;) O<JO Kat Ka'ta 1:0 U<pt<J'taf.LSVO
VOflOecnKO Kaescrn:Oc; (v. 2601/1998 apepo 12,2783/2000 apepo
30,2783/2000 apepo 47,2912/2001 apepo 42 Kat 3259/2004 apepo 39),
ava'tOKt<JflOc_; snupsns1:at flOVOV 'tffiV Ka8ucr1:cpOUflSVillV 'tOKffiV Kat OXt 'tffiV
q>6prov, stcrq>opffiv ft aA.A.rov npOfl11estffiv (Eq>AaJ.L124/2007 o.n)
~
~~

12015 arc6rpaartc;; rov EzprtvoJu(ciov ABrtw.Vv

EnoJ.Levmc;, me; npoc; 1:a noaa 1:mv anmTijac:mv Tfl<; Ka0'11c; 11 avaKo'lli) yta
1:a onoia c:Ko6e11Kav m avaKon1:6Jlc:vc:c; 8ta1:aysc; nA-11pmJl~c;, oc:v
npmd>n1:c:t ano TflV c:nia11Jl11 KlV'Il<Yil 1:mv A.oyaptaaJlffiV nou
npocrKOJllaTflKaV ,1:0 mJVOAO Tfl<; O<pc:tA~c; Tflc; avaK01r1:0Uaac;, Aoym Tflc;
aKUpOTfl1:ac; 1:ou ava1:oKtaJlOU 1:mv cruJlnC:ptAaJ.LPavoJ.Levmv a-roue;
A.oyaptaaJ.Louc; noaffiv Tllc; c:ta<popac; 1:ou v. 12811975. H aKUp6Tfl-ra 1:mv
c:mJlspouc; noaffiv C:1r11pc:a~c:t 1:11v ano8c:tKnK61:111:a JlC: 8yypa<pa, aUa Kat
1:0 c:KKaeaptaJlEYO 1:ou cruv6A.ou 1:mv anmTijac:mv, a<pou a1:11v c:ma11Jl11
KIV11a111:mv A.oyaptaaJliDV nou npocrKOJlta1:11Kav an6 TflV Kae'11<; oc:v c:ivm
ouva1:6<; o 8taxmptcrJl6<; 1:mv c:mJlBpouc; nocrffiv, a<pc:v6c; A.6ym 1:ou c:i8ouc;
1:11c; c:yypa<p~c;, a<pc:1:8pou A.6ym 1:11<; c:vcrmJla1:maTlc; cr1:ouc; A.oyaptacrJlOU<;
1:mv 1tOO"IDV 1:0U aVUl:OKlO"JlOU 1:11<; C:ta<popa<; a1:a noaa 1:mv 1:0KmV, JlC:
napanspa <JUVB1tC:la 1:11V abUVaJlta npoablOplO"JlOU 1:0U npayJlaTIKOU
noaou 1:11c; o<pc:tA.'Ilc; Kat av1:icr1:mxa 1:mv anai1:11crmv 1:11c; Kae'11c;, 11 onoia
Kaeia1:a1:m avc:KKaeapto-1:11, Ka1:a napaPaa111:11c; nap. 1 1:ou apepou 624
KlloA~, nou 1:aaac:t me; npotinoec:O"'ll yta 1:11V BKbOO"'Il Tll<; ota-ra~c;
nA11PmJ.L'Ilc; va c:ivat optcrJlEYO 1:0 o<pc:tAOJlC:VO XP11JlanK6 noao . .Qc; c:K
1:0U1:0U Ol O"XC:TIKOt aU1:0l AOYOl 1:mv npocrec:1:mV A6ymv 1:mv avaKOTI:IDV
1:6cro 1:ou ape. 632 KnoA.~ oao Kat1:ou ape.933 KnoA.~ ano8c:tmov1:at
paatJlOt Kat ano oumacrnK'Il anmv11 , napsA.Kc:t me; c:K 1:0u1:ou 11 c:~81:aa11
1:mv A.omffiv A.6ymv 1:ouc; Kat npenc:t va yivouv oc:K-rsc; me; Kat Ka1:' oucriav
paatJ.Lc:c; m avaKonac;, va aKUproeouv m avaKon1:6Jlc:vc:c; ota1:ay8c;
1tA11PmJ.L'Ilc; Ka-ra 1:a c:tbtK61:c:pa opt~6Jlc:va a1:o 8ta-raKnK6. H btKacrnK'Il
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riA TOTI: AOrOTI: AYTOTI:

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avnJlmAia 1:mv 8ta8iKmv 1:11v avaKom1-rou ape. 632 KnoA.~


1:11v avaKon'll 1:ou ape.933 KnoA.~ Kat 1:0 8tK6ypa<po 1:mv np6crec:1:mv
A-6ymv aU1:IDV

AKUpffivc:t n<; urc' apt8!l. 11086 Kat 11087/2012 8tU1:ayt<; TCAllPffi!lTJ<; TI}<;
Etp11vo8iK11 A811vffiv Kat n<; c:rcrrayt<; rcpo<; TCAllPffi!lTJ Kcaru8t 'LOU
avnypa<pou 'LOU<;
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avaKOTC'!OUO"a<; , TI}V orcoia opil;c:t O"E EKa'!OV E~TJV'!U (160)cupffi.


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cruvc:8pia0"'11 cr'to aKpoaTI]pt6 'LOU crn<;

H EIPHNO~IKI-IL

--------~

./-

crc: EK'taKTI}

!ZJ Ayr. 2015


H rP AMMATEAL

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