You are on page 1of 37

. . __ ~_. ~ __ .~ ~ .----~--~---_=:.----'" """ . ...1 ~----~--~.-- -=-.!i.- •••• __ ~._ •• __ ..... k •• ~ __ ~_·_~~_·_~_ .... ~ .':#.·~· .. ·.-I ... -.;...,..

-

(

L

08.02.. 2_O i i

ENOniON

TOY E<l>ETEIOY A0HNQN npOTAI:EII:

1. TmlJTTio'l BamAEiou TOU ~'lIJ'lTpiou, xcroixou KEpaTGlVIOU ATTIK~<; 000<; EIJIJ.MTTEVOKrj 130, KEpaTcrlvl,

2. XOUT~OUIJ'l EAEUSEPIOU TOU ntTpoU, xcrolxou AS'1vwv (LETToAla) 000<; navouPYIO, aplSlJo<; 8,

/

/

/' ATTI~~<;, 006<; nUAOU, aplSlJo<; 15,

3. KWAOVIOT'l -Ap~aVIT'1 8wIJo TOU HAla, xcrolxou ~ocrou<; XO'ioapiou

4. Mqroooxoupc Fetopvlou TOU KWV<JTaVTfvou,. KOTOIKOU KaAAI8ta<;, 000<;

AS'lvd<;, dplSlJo<; 81, =-

5. ToavT~A.b rEWPYIOU teu I\Ewvloa, XOT~'l f)TpOU Nt 'Zw~,

6. AVTWVOTTOU U ASavaoiou TOU, NIKOAoou ;, KaTOIKOU nnpOuTTOA'l<;

,

OIKOU.;.MovOpo<; ATTIK~<;, LTtpva

7. KOVToviKO Xp~<JTOU TOU ~'lIJ'lTPIOU, KaTolKoo ~wypo<pou ATTIK~<;, 000<;

"_ '"

Znvooorou, oplSlJ6<; 9,

8. PETTOU0'l vrtoviou TOU Xp~<JTOU, KaTOIKou nEpl<JTEpiou ATTIK~<;, 000<;

KOVOUA'l, ap181J0<; 54, ~.

9. LOUAOVOPOU rEWPYIOU TOU navaYIWT'l, «rrokou A 'ou ~'lIJ'lTpiou ATTIK~<;, E8voIJapTupwv, 0 181J6<; 47,

Psvrn, 000<; -

1 O.I\EOUO'l Lo~~a TOU ~'lI1'l piou, KaToiKou ASavacriou ~IOKOU, ap181J0<; 10, /

11. KOUOTOUIJTTOP0'l <PIAiTTTTOU TOU navaYIWT'l, ATTIK~<;, 006<; rtAO<;, aplSl16<; 27,

12. Micplrn Iwow'l TOU Kuivcrcvrivou, KOTOIKOU 000<; BEpOV~tpou, apf81J6<; 12,

13. LTPOUIJTT'l HpoKA~ TOU Ll'lIJ'lTpfou, KOTOIKOU nE 'IJOTO<; ATTlK~<;, 006<; NiK'l'<;, ap181J6<; 2,

14. PI~OU EI1IJOVOU~A TOU nOvaYIWT'l, KOTOiKOU NIKoio<; ATTIK~<;, 006<;

EAEUcrivo<;

/

rcraplou ATTIK~<;,

AIOWTTOU, ap181J6<; 25,

do ..... nload the free trial on line EIt nltropdf.comzprofeserona I

".

.' - . PiDF~' ". ·f=·· I

nll'tlro proressrona

download the free trial on line EIt nitropdf.Gom/pmresEi'ona I

32.~pacpWV[T'l Kcovorcvrtvou TOU Avccrnolou, KaToJipu Ntae; nEpCqJOU ATTIK~e;, 060e; Lfcpvou, apl8}..1oe; 1,

33. T~avaK6TTouAou Lllovualoe; TOU AVTWV[OU, xcrolxou EAEua[vae; ATTIK~e;, 060e; 8EIPWV, apl8}..1oe; 69,

34.8E06wpoTOu IEwPYloe; TOU Xcpcxcprrouc, xcrolxou nElpOlWe;, oooe; LTECPOVOU LKOuAou0'l, apI8f.J0e; 8, .

35. naaxaAioll Iwovvlle; TOU Na8ava~A, xcroixou LTTOTWV ATTIK~e;, oooe; Ayiae; Bapl3opae;, apIS}..Io~ 51,

36.l..J.laSa NIKoAaoe; TOU LTuAlavou, «rrolxou Kepcrorvlou ATTIK~e;, oooe;

,

noAuAo, apIS}..IOe; 12,

/'

/37. naTall <PWTlOU TOU Mlxa~A, KOTOiKOU Kepcrorviou ATTlK~C;, oooe;

MIATlaoou, aplSl-loc; 16,

38.l\ll3avou Iwavv'l TOU HAia, xcrolxou Xa"ioapiou ATTIK~C;, oooe; Kurrpkov

AYWVK:ntv, apiSI-lOe; 53-55, /

39. Mayvr) dAr) EAE tPIOU TOU IEwPYlou, xcrolxou Alya'AEw ATTIK~e;, 060c; croq v, aplS}..Ioc; 10,

40. MlxolJouAou Kcovcrcvrlvo MEyaaStvouc;, aplSl-loe; 2,

41. Mrropc Kcovorcvrlvou TOU LTEcpavou, xcrolxou Axapvwv ATTIK~C;, OOOC; AACPEIOU, apfS}..Ioc; 35,

xcrolcou ASIlVWV, oooe;

42. noAfTr) EUOYYEAou TOU Bcoixelou, KaTOIKou nETpOUTTOAEW TIK~C;,

oooc; Nauaplvou, aplSl-loc; 2 , 43.PouxwTa NIKoAaou TOU Na~ou,·apISf.Joc; 18~20,·

44. MrJTpOTTouAou NIKoAoou TOU LWirJpiou, xcrotcou NEa Zw~C; ATTIK~C;, 060C; Hrpciorou, ap181-l0c; 25,

45. MivTsa 1\0uKa TOU IEwpyiou, xcrolxou ASflVWV, oooe; IMlxa~A Booa,

KaTOIKOU Fo crolou ATTIK~C;, oooe;

aplSl-loc; 80,

KATA

/

1. Tfle; Avtovupou ETOIpEiac; «E~AAr)vJKa Ncurrnvelc AE», I-lE tapa rnv TTEPJOX~ LKapa}..laYKa Xa·foapiou ATTIK~C;, I\EWCPOpOC; naAoaKa, apJSI-lOC; 3, OTTWC; vopruc EKTTpoawTTEITOI.

3

do ..... nload the free trial on line at nitropdttOom/proresEiona I

...

ynEP

Tile; urr' apI8~. 1661/2009 OPIOTIK~e; crrocccnc TOU MOVO~EAoue;

npWTOOIKEiou A81lvwv (AlaolKaaia Epvcnxcov Ala<popwv)

1.* L\IMIKA~TIKA.

LlJ~IlTEiTai a~~Epa Evwmov Lae; 11 ana 3.8.2009 Kal ~E apI8~. KaT. 815912009 E<PEall TIlS aVTlOiKOU ~ae; KaHl Il~wv xc: KaTa Tile; EKKaAou~E.VIle; aTTo<paalle;, 11 orrolc (KaVE EV oAw OEKT~ TIlV aTTO 10.2.2008 Kal ~E apI8~. KaT. 347761791/2008 ay y~ ~ae; (LllaolKaaia EpyaT WV L\la<popwv) KaT' aUT~e;. ME

~

rnv EV Aoyw ay y~ ~ae; a~wva~E crro nv cvrfoixo ~ae; OTTWe;: a) va

I

cvcvvcoprcrsl OTi n aVTi,· e; ~ae; TuyxavEI Il spvooorprc crcrplc ~ae;, KaTa TIe;

OlaTa~EIe; TIl·e; aTo~IK~C; aU!-l[3aalle; E aafae; (VOe; EKaOTOU / !-llae; EKaaTI1e; E~ IlIJWV, [3) va uno pEw8Ei 11 aVTiOIKQe; !-lae; va anOOEXEra Tie; rrpoorpcovrtoc TTpoa<pEpOIJEVEe; UTTIlPEaiEC; j..Jae;J orrux aUTEe; Ka80pi~oVTav aTT6 TIe; aTO!-lIKEe; aU!-l[3aaEIe; Epyaaiae; IJae;, yJ va KIlPUX8Ei 11 EK0081laoIJEVIl orroocort TOU OIKa~OVTae; L\laKaOTllpfou rrpootopivc EKTEAEaT~ Kal 0) va KaTaOIKaa 11 aVTiOIKOe; IJae; 0"T1l CIKaarIK~ IJae; OaTT 'Vfl xrn rnv aIJOlp~ TOU TT LlIKflYOPOU IJae;.

En! Tile; we; cvco aywy~c; !-lae; E Eo081l 11 E KaAoul-lEvr) orroocon, 11

. orrolc op8we; ~) avay'{~pl.aE .6T1 11 ayTioll~6e; ~a Kat ~Oll EKKaAo.ua~ uyxa'{~I.1l .

EPYOOOTPICt Ercrolo ~ae; xm TIlV KaTaoiKaaE ere OIKaarlKa !-lae; E.~OOa EK'1TOaOU 1500€.

II. ern TOY I~TOPIKOY TH~ ENL\IKH~ L\IA<POPA~.

','

A H EKKaAouaa, oAwe; Ea<paAI-lEva Kal TTpoaXIlIJaTiKa laxupi~ETaI OTI

J

cr«; 1.10.2q06 EAapE xwpa IJETa[3i[3aofl Kl\aoou ETTlx£iplla~e;, ~TOI 0 KAaooe;

rooyclou UAIKOU crro EKElvIl ern olaooxo Tile; ETT' auTOU crciolo ETYE A E, OTE xrn 11 TEAEUTafa (ETYE AE) apXloE va cvcrrruoca TTapaywYIK~ opaaTflPl6TIlTa, EKTEAwvTae; O~8EV TIC; EpyaaiEe; TTOU rrcprvpccovrcv aTIe;

if

do ..... nload the free trial on line et nitr©jDdtmmlprofesoi ona I

..

apXIKE<; npoypalJlJaTIKE<; LUIJCPwviE<;~TO~u TIl<; aVTlOIKOU lJa<; Kat TOU O.L:.E (oEA. 8. cnx. 19-22 uTT6 KPIcJIl La<; ECPEOIl<;).

B. loxupi~ETOI 6n xcrc TO XP6vo TTplV Kat IJETa TIlV EIJCPIAoXWPIlOIl TIl<; uTTon8EIJEvll<; IJETO~i~aOIl<; Maoou ETTlXEiPIlOIl<; (EV rrpOKEllJEVOU TOU Maoou TOU rpoxcloo UAIKOU) EAa~E xwpa ola~ouAEUoll IJETO~U TIl<; covooorprcc lJa<; Erctplcc xcn TWV Ep'ia~OIJEVWV TIl<; (OUIJTTEpIAalJ~aVOIJEVWV «n IlIJWv). npo<; ETTippWOIl OE TOU IOXUPIOIJOU auTOU, cvcccpsrrn OTl<; rioll xcrc TOV TTPWTO ~a81J6 olKalooooia<; TIPOOKOIJI08EioE( avaKOIVWCTEIC TOe; aVTloiKOU blae; TTpOe; TO LWblaT£io, 01 OlT01E<; OEV crrorsxouv TiTIOTO aAAo aTI6 TIlV YEVIKri avaKofvwoll TWV TTp08EOEWV TIl<;.

/

I. H aVTio1K6<; lJa<; TIPOKEIIJEVOU vrc TIlV ETTippWOIl TOU IOXUPIOIJOU TIl<;

0XETIKa IJE rnv EIJ<pIAoXWPIlOll TIl<; IJETa~i~aOIl ETTIXEiPllo <; avacpEp81lKE OE ulc osrpc OUIJ~a0f'<;' 01 OTTOrE Ori8Ev crroo vuouv TO TTpaYIJanK6 - Kupiw<; OIJW<; - Kat TOt VOIJIKO EYOVO<; TIl<; IJETO~f~aOIl<; Maoou ETTlXEfpIlOIl<;· EIOIK6TEpa:

OUValJEJ TOU orrolou , .. JJo8w8IlKE crro rnv olKaJOTTapoxo - aVTfoii<o lJa<; TTPO<; rrjv olaooxo TIl<; ~TYE A. E OIKOTTEOO EVTO<; TWV EYKOTaOTaOEWV TIl<; TTPWTIl<; vic rnv EKTEAEOIl O~8EV TWV EPyaCJJWV rpoyciou UAIKOU.

1.2 LUIJCPWVIlTIK6 IJETOl3il3aoll<; KlvllTwv, TO errore OEV aTIOTEAo ' aMo, aTT6 rc EpyaAEfa Kal «rrroiov E~OTTAIOIJO, IJE TO orrolc .erri TIl<; ouoicc EKTEAouVTOI 01 EpyaoiE<; rpoyclou UAIKO

13. LUlJl3aoll<; TTapox~<; UTTllpE IWV, 'rnv uTTOTI8EIJEVIl

OIKatOTTOPOX0<; Kat aVTio1K6<; lJa<; TIapEiXE TTpO<; Til OId'OOXO Til 6AE<;' TI<; UTTIlPEoiE<; oIOIKIlTIKE<;, VOIJIKE<;, opyavwTIKE<;, .av8pwTTivou OUVqr,JIKOU KOI OIKOVOIJIKE<; vrc Til AEIToupyia TIl<; ETrlXEiPIlOIl<;.

1.4 LUl-'l3aoll ava8EOIl<;, Epyaarwv, ~TOI oUI-'~aOIl aVo 9EOlll) TWV cpvcouov, TI<; OTToiE<; EiXE OUIJ~aTIKO avaAal3EI EKEivll IJE TOV K' pro TOU EPYOU O.L.E, Ka9600v ~E~ala 01 O'U1J1300EI<; aUTE<; (Ilpovpcpucn t<; OUIJCPWViE<;) OUOETTOTE IJETOI3I~ooTIlKav aTTO rnv OIKalOTTOpoXO OTIl OIOOOXO ETrlXEfpIlOIl·

rfj. H·avriQIK6.<; I-'.a<; TTapaAEiTTEI ~E~OIa va avacpEpEI KQI va TTPOOKOlJioEI • EKEiva TO aTTOOEIKTIKO oTOlxEia aTT6 ro orroic va TTPOKUTTTEI «nu TPOTTO oacp~ Kat avaIJCPlo~~TIlTO 611 «rr« TO Xpovo t[r?1UlTo"leE~EVIl<; - I-'ETa~i~aoll<; IJEra~l~aCJTIlKaV EKEiva TO OlOIXEia TaU EVEPYIlTIKOU Kat TOU TTa91lTlKOU ~ EKEiva

5

do ..... nload the free trial on line Eft nitr©jDdtmmlprofesoi ona I

TO dOAO Tn:pIOUOIOKd OTOIXEm ~£ TO orroic r] olaOOXo~ ETOIPIO W~ OPYOVW~EVOKat aUTOVOJ,JO auvol\o aTTO iVVOJ,Jf<; aXEafl<;, OUOiTTOTE aTTiKTflaf OIKOVOJ,JIK~ svorqru, OUTf J3EJ3ala rc aul\a fKfiva xapaKTIlPlaTlKa TTOU auv9iTouv ulo fTTIXEipflafl. AVTf9ETa, oavEiaTIlKE TI<; OIOIKflT1KE<;, OIKOVOJ,JIKE<; KOI VOJ,JIKEe; urrnpeolec aTTO TIlV UTTOTI9EJ,JEVIl OIKOIOTTapoxo Tile; KOI EKKal\ouaa ermpic, oavdarllKE ~ aKOJ,Ja Kal\un:pa EKaVE XPi]all TIl<; q>~J,Jri<; Tr}e; aVTloiKOU J,Ja<; yla va KaTaaTEi uio aTTl\i] UTTEpyol\a(3oe; T'1e;.

EI0IK6TEPO, OEV TTPOOK6j..1I0£ KOI OEV ElTIKOAEOTIlKE TIC; OIKOVOj..lIKEC; KOTomaOEIC; TIl~ ETYE A.E, TIC; orroiec KOI KaTEXEI OKOUOO rnv OIKOVOj..lIK~ OIOXEipIO'l, orrux; Il 1010 IOXUpiSETOl, crro TI<; orroiec TTpoKurrTEI 01 novTEA~e;

, EAAEIlj,J1l rr6pwv v,a rnv curovoun aVOA'llj,J1l OJ OUVEXIO TOU EPYOU TOU

KAaoou rpoyclou u IKOU. H EKK~OUOO 010 T IOXUPIO}JWV Tile; ouvo!JoA6YIlOE 6T1 Il UTTOTl8E!JEV ! OIOOOX' TIl<; OUOElTOTE OlTEKT'lOE orrorcdrprore curovoun OPYOVWTIK~, OIOIKIlTlK~ aI OIKOVOj..lIK~ OOj..l~ ylO rqv EKTEAEOIl ouXi uovo TOU EPYOU TOU rpoyciou UAIKOU, aAAQ OTTOIO Il 'Mou t YOU,' Ka8600v KQI KEcpaAQla OUO£'lTOTE crrsxrrjoa KQI !JEOO TTopoywy~e; crrsxrnoe, OAAO KQI opvcvurnxr] OOj..l~" crpou f1 OIOiKlloll aOKouvTOV aIT6 Tr!V 1010 rnv cvrlorxo KQI OIKoloTTapoxo Ercrpic.

o IOXUpIO!JOe; TU:p[ ouv~80uC; npoKTIK~<; TuyxavEI KOI

npooX'lj..laTIK6<;, K08600v rJ EKXWPllot) apj..lOOIOT~TWV (outsourcing) KOITOI ouv~81l<; lTEPIOpiSETOI OE tva uovo KO j..Ion TIl<; 010IK'101l<; 'oe; ETalpfac; Kal lTOT£. OE oA6KAilPo TO EUP0<;, !WV OIOI~'lTlKWV YKWV (OIKOVOj..l K~ oloiKIlOIl,> ov8pwTTlVO ouvoIJIK6 Ka8w<; KOI TO OKA'lP6 rruprivc TWV 01 tKIlTlKWV OlTOcpdOEWV).

To TTlO 0IlIJOVTIKO 6j..1w<; TuYXdvEI TO YEyov6<; 6T1 n £KKoAouoa alTEKpU41E OTT6 TO ~IKOOT~PI6 La<; 6T1 11 unOTI8EIJEV'l OIOOOX0<; E'TTIXEiPIlO'l aOUVOTOUOO

EK TOU V6j..10U vo TTP-Q~Ei~ 'O;TI1~ OUVEXI~'l . TOU KAaoou TOU rp xoiou UAI KOU, ';? Ka8cioov OUOErrOTE alTEKT'lOE TIlV EK .TOU VOj..lOU, aAAwc; E' TIl<; oloiKrJO'lC; r lTpo!3A£TTO EVil aOEla srrt TOUTOU. DAo 600 EXEI I<JXUPIOTEi «n npOKEITQI vo IOXUPIOTEI 'l EKKaAouoa, 0XETIKa j..IE T'lY urroneeucvn j..IETa!3i!3a0'l KAaoou E'TTIXEip'lo'l<;, aVTIKpoUOVTOI crro rnv £v A6yw !3E!3a[woll TI1<; 0pj..l6oI0C; 0llj..l601a<; apx~<;, Ka8wc; ntpav 6Awv TWV dAAwv 11 O~8EV olaooxoc; srctplc ouXi uovo ~EN OUVEXIOE T'lV TTopaywYIK~ opaoTIlPl6TIlTO TOU KAaoou

6

do ..... nload the free trial on line et nitr©jDdtmmlprofesoi ona I

rpoxciou UAIKOU :YOU aV~K£ crnv £<p£oiI3AIlTIl, "OYrE OMDL MnO~YLE NA npA:::EI TOYTO, Ka8we; OUOETTOT£ EAal3£ oO£la A£lToupyfae;.

Ka86oov, ETTlXEiPIlOIl eivrn TO ouvoxo OIKOIWIJOTWV, UTTOXPEWOEWV, EVV6IJWV OXEO£WV, TTpaYIJOTWV KOI ouAwv aya8wv ~ TTpaYlJaTlKWV KaraarOOEWV (TT£AaT£ia, rropelo OTIlV cvopc, TEXvoyvwoia ("know-how"), 0PYOVWOIl, rrlcrn, <P~1J1l ("good will") KATT.) , TTOU EXOUV opyavw8£i aTT6 tva

<puOIK6 ~ VOIJIKO TTPOOWTTO (TOV ETTlX£IPlllJaTia) OE OIKOVOIJIK~ £v6TIlTa vrc rnv £TTloiw~ll, rrepcv TOU Ev6e; ~ TWV TT£PIOOOTEPWV cucccov KOI OUYK£KPIIJEVWV £pyarou:xvIKwv-TTapaywYIKwV OKOTTWV (rrcpcvcovn ~/KOI KuKAo<popia UAIKWV

/

aya9wv ~ TTapox~ UTTIlP£OIWV), £voe; aTTWT£POU 0 TTOU, TTPOKUTTTEI oa<pwe;

6TI Il UTTOTI8E.IJEVIl we; OIOOOXOe; ETYE A.E OUOE.TTOT£ KaTEcTTIl £TTlX£iPIlOIl xcrd

, rnv rrcpcrrcvco Evvoia, Ka8000v ouornoTE aTT'KTIl<)'( E:Kdv ro O'TOIXEia ro orroic O'uv9tTouy iva opy V'w~ivo KOI rovouo O'UVOAO aTTO tvvO~E:<; O'X£O'EI<;, OUO£TT TE aTTt r]O'E OIKOVO~IK~ Ev6Tr]Ta, OUTE ptpaJa ro aUAa EKEiva xapaKHIPIO'T1 a TTOU O'uv9tTouv ~ia ETTIXEipr]O'r]. aavEiO'TflKE TI<; OIOIKr]TIK£<;, OJKOVO~IKi<; KOI vO~IKi<; UTTr]prni~ :rrA. Tr]V' UTTOTI9i~EVr] oiKaloTTapox6 TrJ<; Kal EVayO~(VrJ ETalpia, OaVElO'Tr]KE ~ aK6~a KaAuTE:pa (KaVE xP~O''' TrJ<; <p~~'1<; rr]<; aVTlOiKOU ~a<; vro va KaTaO'Td ~ia aTTA~ UTTEPYOAapo<; Tr]<;. 0 v£6C) <pop'£ae;, 0 UTTOTI8E.~£voe; OIOOO~Tt1C) Epyo06Tpl0e; lJaC) ouoETToT£ aTTE.KTI'lO£ curovoun opvcvurnxn OIJ~ KOI rcurornrc, OUTE j3tl3ma UTT£lo~A8E OT<!l OIKOIWlJara Kat TIe; UTIOXP£WOEIC) Hlc) E<pEoiI3AIlTrle;, OTIe; OUlJl3clOEIe; TIC) OTToi C) OUVcllJ)£1 11 .-{lvTiOI ' <; lJaC) IJE roue aVTloulJl3aAA6IJEVOUe; Tile;, • OY l!.En • TE "EMBE MEI~. riA NA E:::JXKOi\OYE>HLEI THN AnOLXILE>EILA KPAL:THPIOTHTA, OTTO~ TUYXelVEI ..

"dOUyaTO Yla TO l!.IKaor~pIO Lae; va xpivs: OTI tAal3E Karel TOV Tp6TTO aUT6

srotpic ...

O'T£POU~EVll TIl<; O'XETIK~<; aoda<; 9a ~TTOpOUO'E curov

va

.

O'uVEXio£1 TOV KAaoo £TTIXdPIlO'r]<;, Ka9' 11 O'TlY~~ OEV OIKaJOUVTav va

TTpoPd O'E OTTOlaO~TTOTE O'XETIK~ Epyaoia!

nli'tlroPiDFw'professi anal

do ..... nload the free trial on line EIt nitropdt",om/proresEiona I

III. EnM-oN AorON E<l>ELEor.

1. En! TOY npOTOY AOrOY E<l>ErEor.

H EKKoAouao Jaxupj~ETOJ 6AwS" Ea<poAIJEVO KOJ rrPOaXrWaTJKa 6T! IJETa TO XP6vo HIS" EIJ<PIAoXWPIlallS" TIlS" UTTOTI8£I-IEVIlS" IJETo~l~oalls" TaU KAaoou ElTIXEfpIlallS" TaU TpOXO[ou UAIKOU crro EKEIVIl rrpoc Til olaoox6 TIlS" ETYE A.E 11 TTpwTIl OTTO~Evw8IlKE OTTO TO £pyo TTOU coopouocv TO Tpoycio YAIK6 (aEA. 20 aTIX. 17). ATT6 TO ouvoxo TWV rrpocxoutcacvnov KOI EITIKAIl8£vTwv

I'

lTPOY1JOTlKWV TTEplaTOTlKWV lTPOKUTTTEI OKPI~WS" TO OVTI8ETO. EloIKon:po:

1. H EKKoAouao ouvopoxovel 6Tt o£v IJETO~I~aaTIlKOV 01 tVVOI-IES" , axtaEIS" TTOU Til ouveoccv IJE ro Tpoxoio UAIKO, AAa ovt8EaE ETTI TIlS" ouotcc

UTTEpyoAo~fo ern ETYE A.t OXETIKES" £pyoaIES". 0 EAEYX@~ -xrn 01 •

._.

TTlmOTTOI~aEIS" HI lTPOOOO TWV £PYOOlWV AalJ~OVOV Xwpo OTT6 HIV OVTfolK6

1-1 OS". E~' OUTOU TOU 6you, KOTa TO tVOIKO XPOVIKO OlaaTrWO, IlI-l£IS" E~OKOAou80uaOj.JE va AOI-I~aVOUJ.lE EVTOAES" Rtrr-oef}¥iE OTTO TO an:Atx'l Kor

TaUS" TTpo'(aTOIJEVouS" 1J0S" ornv oVTioIKO. Ilro aUYKEKpIIJEVO. 11 oVTio1K6S" 1-I0S" ercrplc TTOPEiXE ~Oll aTIS" 8.1.2008 KOTa rnv coxnon TaU OlEU8uVTIKOU TIlS" OIKOIWIJOT0S" crov Ilcvo KEKE (8° £K TUlY £voy6vrwv TIlS" oTT6 30.9.2009 KOJ j.J£ op181-1. KaT. 9395/2009 t<pEa~ 1J0<; KaTa HIS" OVTlOiKOU 1J0S" KOJ Ta TIlS" EKKoAOUI-iEVIlS" UTT' opI8)J. 1430/2009 QPlaT1K~S" crroqicorp; ToU" MOVOI-IEA~uS" npWTOOIKEiou A8'lvwv K08' 0 lJ£poS" TTEPPI4JE rnv arro 3' .1.2008 KOI IJ£ op181-1. KaT. 3425017~9f20~8 .oywy~s") E~OU OOoTIla'1 va AE':ITOUPYE~ wS" lTAI1PE~OUOIOS" KOJ £KlTp6awTT6S" TrlS" aTIS" auaKE4JEIS" TTOU EAo~ov xwP OXETIKa

1-1£ TIS" UlT' apI8)J. 33, 33°,37° KOI 41° OIOPK£IC; TTpoypo)J)JaTIK£S" aU)J~aa£lC; lTOU £KEIV'1 EiXE auva4J£1 1-1£ TOV OLE KOI OUOtlTOT£ KaT~yy£JA£, )J£ra~[~oa£ r1 aAAo TI TTpOS" rnv UTTOTl8eIJEvIl OIOOOXO TIlS" ETYE A. E (LXET.

aUT~C; T'1S" TTA'1p£~OU0I6T'1TaS" KOI EKlTPOO<...0lTl1a'lS" 0 EV Aoy EPYOSOIJ£v0S"

IJ£T£IX£ a£ IT<:lI-lTToAA£S" ouvcvtnoc«; YIO AoyaplOalJO TIlS" T£AEUTOla oru; 4.2.2010 (LXET. ).

2.' To·,mo· a'lIJOVTlKO o)JwS" TuYX6VEI TO YEYOVOS" OT! 11 EKKaAoucra aTTEKpU4JE crro TO .6IKoaT~pI6 LaS" en 11 uTToTI8tIJEVIl OIOOOX0C; E1TIX£IP'1a'1 couvcrouoc EK TaU V0I-I0U va 1Tpo~£f aT'1V aUVEXla'1 TOU KAooou TOU rpoyclou UAIKOU, Ka8oaov OUOtlTOTE OlTEKT'1aE T'1V EK TOU VOIJOU, oAAwC; £K TIlS"

<8

do ..... nload the free trial online et nitrcpdf.com/profeasi'cnal

oloiKrJOrj~ rrpol3M:TTOfjtVrJ OOEla ETTi TOUTO..,. D'Aa ooc tXEI 10XUPIOTEi Kal TTPOKEITaI va IOXUPIOTEi 11 EKKa'Aouoa, 0XETIKO fjE rnv urroTl8£fjEVIl fjETal3il3aorJ Maoou ETIlXEiprjOrJ~, OVTIKPOUOVTaI aTTO TrJV EV 'A6vw I3El3aiwoll TIl~ apfjOOla~ OlllJoOla~ apx~~, Ka8w~ rrspcv 6'Awv TWV a'A'Awv rj O~8EV Olaooxo~ arcrpic ouXi lJOVO LlEN OUVEXIOE TrJV TTopavwVIK~ opaOTrJPloTIlTa TOU MaOOU rpoyclou U'AIKOU, TTOU aV~KE OTrJV ECPEOil3'AI1H1. OYrE OMOL MnOPOYLE NA nPA:=EI TOYrO, Ka8w~ OUOETTOTE E'AaI3E aOEla 'AEITOUpvla~.

LUVirrW~, TTW~ 80 lJTTOPOUOE ulc rrmplc XWPI~ aOIEa 'AElTouPvfa va OUVEXIOEI TOV MaOO ETTlXEipl1ol1~;

"'3. H ETYE A.E OTEPEiTO TWV KEcpa'Aaiwv Via orrorcorrrrorc TTopavwVIK~ opaoTrJPIOTIlTa. AK6!JrJ Kal rJ UTTOTl8EfjEVrJ aU~rJorJ IJETOXIKOU KEcpa'Aoiou «rr« 6.S00.000€ ElJEIVE <ITa xapTla, Ka8000v TTPOKUTT.TEI oacpw~ OTI rc IJETprJTO Via

TrJV aU~rJorj TOU lJE 0XIKOU KEcpa)(aiou OUOETT KaTaI3'A~8rJKav.

LlEV UTTaPXEI alJ Il3o'Aia a 11 UTTOTl8ElJEVrJ OlaOOXO~ OUOETTOTE arrtKTrlOE OIKOVOIJIK~ UTE (3t(3aJa rc auAa EKEIVa xapaKTIlPlaTIKa rrou auv9tTouv lJia ETTIXdpIlOIl. Ii. ' avdaTIlKE TI~ OIOIKIlTIKt<;, OIKOVOIJIKE:<; Kat VOIJIKt<; urrllPEofE<; crro TIlV urroTI9EIJEVIl OlKaJorrapox6 TIl<; KaJ EKKaAouaa ermplc, oavEiaTIlKE ~ aKOlJa KaAuTEpa EKaVE XP~OIl TIl<; <P~IJIl<; TIl<; aVTI iKOU lJa<; Via va KaTaarEi IJfa arrAf) uTTEPvo'Aa(3o<; TIl<;. AVTi8ETO, OUTE KOI W~ UTTEPVo'Aal3o~ 8a IJTTOPOUOE va 'AEIT

" ',_,_' ~ , ./

aTpOUlJEVrj aKolJIl KOI Trj~ aTOIXEIWuOUC; coerce I\lpoupVla~.

4. H ETYE A.E OUOETTOTE KOTEOlrj olaooxo~ TWV tvvoklWV OXEOEWV, 01 orrolec Eixav EIJCPI'Aoxwp~aEI lJETa~U Til aVTlOiKQU lJOU KOI r-piTlliV, O)(ETlKa lJE TO rpoyclo u'Alk6. OUOErrOTE olao.tx9llKg TIlV EKKaAouaa oro il(3cxTIKa TIl<; OIKalWJJaTa IJE TOU<; aVTlaUJJ(3aMoIJEVOU<; TIl<; KOI aUT6 TTpOKtlTTTEI aTT6 TO VEvov6~ 6TI TO TllJo'A6Vla - LlE'ATia ATTOOTO'A~~ EKOiOOVTav aTT6 rnv aVTiolK6 lJa~, 11 orrolo Kal E'AalJl3avE TO ouvoxo TIl~ OUlJI30TIK~~ cue ~<; VIO rnv

, ,

rropovwv~ TOU rpoyclou U'AIKOU, ours I3El3mo UTTEI0~'A8E 01: ~ aUlJl3oTIKE~ UTToxpEwaEI~ TI1~ EvavolJtvrJ~, Ka8w~ TO ouvoxo TWV UTTOX WOEWV OUTWV TTaptlJEIVaV OTI1V E.N.A.E .. ETTOIJEVW<;, rrpoKuTTTEI OTI 11 EvavoJJEv~ lJa<; ETalpfa <?UOtTTOn: aTTEKTllaE EaTw KQI tva TTEAaTIl rrtpc crro rnv rOIa rnv aVTiolKO lJa~, KoiTOI UTTOTi8ETm 6TI olaotx81lKE curriv OTOV MaOO TOU rpoxclou U'AIKOU.

do ..... nload the free trial on line Eft nltropdf.comzprofeserona I

-

5. H ETYE A:E ·ouoETTon: anTKTllo£ OIKOU~ TIl~ nEAan:«;; aKOlJ1l Kal IJ£Ta Til IJ£Tal3il3aoll TWV IJ£TOXWV TIl~ OTOV TTEPll3ollTo Dr. Mayer (!!), Ko8ooov Kal 11 £TTiKAIlO'l TIl~ OlJl-Il3aoll~ vro rnv KOTaOK£U~ 200 (!!) j3oyovlwv 1-1£ rnv



-

«CARWAGGON AG» TuYXdv£1 4J£uo£i~. ATTO TO crro 29.4.2009 crrocrrccuc OUl-Il3aollC; KaTOoK£u~«;; spvou l-I[Ta~u TIl~ ETYE A.E KOI TIl«;; EAI3£TIK~~ CARWAGGON AG /npoKuTTTEI ouuqxovic vro rnv KaTOOK£u~ uovo 3 (!!) Bovovnov !JETacpopa~ aUToKlv~TWV (LXET. ).

2. sru TOY .6.EYTEPOY AOrOY E<l>ErEOr. /

/ H EKKoAoul-IEVIl crroecon op8w~ xrn TT"~PW~ £I-ITT£pIOTaTO!-lEva EKPIVE OUI lJ£Ta~U TIl~ aVTlOiKOU !-lo<; KOI TIl<; UTTOTl8EI-I vll<; oloo6xou TIl~ ETYE A. E

OUOETTOT£ tAol3E xwpa IJ£Tal3il3 11 KAdoou £ £iPIlOIl<;. EtOIK6TEpa:

I

A. To arrC4)aOlOTI KPIT~PIO vro Til olaTTioTwoll TIl<; uTTdp~EW<;

IJETol3ll3do£w<;, KaTd T Evvoia TIl<; OOllyia<; 2001/23 EK, sivcn TO av Il EV AOYW YEa ov oTI1Ta olaTllpEi TrIV TaUT rrr ' :q~. E.YOVOC; TO OTlOIO TTPOKUTTTEI EKTOC; TWV aMwv, aTTO TrW rrpcvprrnxr] OUVEXICTIl TIlC; EKI-IETaMEUCT11C; rl· T11V aVaArllVrl T11C; (oTT6C4)OOIl i1EK TIl<; 18'1<; Mcprlou 1986, 24/85, Spijerks, LuAA. 1986, 1119, OK. 11 Kal 12, crrooccn i1EK T~flC; Mcpriou 1997, C-13/95,Suzen, LuAA. 1997. c. 1-1259, OK. 10, crro 011 bEK TIl<; 2011<; Notujsplou 2003, C-340/01. Abler MTT, LuAA. 2003, O£: . 1-14023 OK. 29, OnoC4)aoll i1EK 15fJ<; b£KE!Jl3pfou 2 05, C-232/04 KOI C 33/04. GuneyGorres MTT, 'i.uAA. 2005, oe); I - 11237). ea.... pETTE.1 OE KaTa nv OOl1Yla 2001/23 EK 11 IlHal3ipaCT11 va a<popa Ilia KaTa CTTa9r.po TPOTTO oPyavwllEv11 oucovouucn OVTOT'1Ta TllC; orroicc '1 opauTI1PIOT11Ta OEV TTEPlopi~ETal CTTllV EKTEJ..ECT'l OUYKEKPIIJEVOU EPYOU (crroocon bEK TrJC; 1911<; 'i.£IDEl-Il3piou 1995, C-48/94, Rygaard, 'i.uM. 1995, o, 1-27 5, OK. 20, crrotpcorj bEK 1511<; bEK£lJl3piou 2005, C-232/04 KOI C-233/04. uney-Gorres MTT, 'i.uAA. 2005. OE". 1 - 11237). ME rnv aTTOq>aCT'1 Rygaard, TO f1IKaCTT~plo EKPIVE on '1 TTEPITTTW0'1 I-Ilac; ETTIXElP'1CT'1C; r1 orroic Ilf.:TaP1Pa~EI Eva orro rc EpyoTa~la TIlC; IJE CTKOTTO T'1Y aTToTTEpaTw0'1 EVOC; tpyou, TTEPIOPI~OI-lEV'1 va 9tOEI OT'1 01a9E0'1 T'1C; nAEuTaiac; OPIUlJtVOUC; Epya~oIlEvoUC; xrn UAIKO Yla T'1V EKTtAEO'1 TWV rlO'1 ap~alltvwv EpyaCTIwv OEV EI-ITTITTT£I aTO TT£oio Eq>aplloYrlC; (orrorpoon bEK TIl<; 1911<; 'i.ETTT£IJ!3piou

1..0

do ..... nload the free trial on line et nitl"0lDdtcom/prrofesoi ona I

1995, C-48/94, Rygaard .. LuAA. 1995, 0. 1-2745, OK. 20). LTIl OKE4J1l 12 ~<; cvurrspu: O1TO<l)oOIl<; TO 6lKacrr~pl0 TTPOOE8EO£ OTI 11 ~£Taf3if3aoll epvorcfiou IJ£ OKOTTO TIlV aTToTTEpOTWOIl TOU OXETIKOU EPYOU ~TTOPEi va £~TTITTT£I OTO TTEOIO £<paPlJoy~<; TIl<; W<; cvco OOllyia<;, av OUVOOEU£TOI aTT6 ~ETOf3if3aoll £VO<; opvovtouevou ouvoxou OTOIXElWV TTOU TTapExo.uV Til oovcrornro OUVEXI0'l<; TWV opaOT'lpIOT~TWV ~ OPIO~EVWV opaoTIlPIOT~TWV T'l<; £Kxwpouoa<; £TTlX£iP'lO'l<; srrl povipou l3acH:w~.

2. npOKEIJ.1EVOU va TTPOOOIOPIOTEi av rrA'lPOUVTOI 01 rrpoOrr08EoEI<; T'l<;

;-

J.1ETOf3if3ao'l<; ~ia<; opyavw~tv'l<; OIKOVO~IK~<; OVTOT'lTO<;, TTPETTEI va AIlc.p8Ei

UTT64Jrl TO ouvoxo TWV npaYlJaTIKWV rrEplcrTaTIK ' v n-OU xapaKTllpisOUV TIlV £TTf~ax'l TTPelsll, ~ErasU TWV orrokov n£pIAaJ.1f3avovTOI, loiw<; 0 TUTTO<; TIl<;

\ ETTlXEiP'lO'l<; ~ T'l<; evxcrcorcorp; Yla TIlV orroic lTPOKEITOI, ~ETaf3if3aoll 'l ~Il

TWV UAIKWV OTOIX£lWV, OTTW<; KRpia Kal TO KI {a, 'l a~ia TWV auAwv OT01XEiwv KaTa TO XPOVO T <; ~Eral3' aOIl<;, 11 avoAIl4J'l ~ ~Il TOU KUPIOU IJEPOU<; TOU epvcrucou OuvalJlKOU 0 TO VEO ElTIXEIPIl~aTia, 11 JJETaf3if3ao'l ~ ~'l TIl<; TTEAarEia<; Ka8w<;, 0 f3a8~0<; TQUTOT'l OUI-lEVWV opcotnororrtrcov TTplV xcn ~ETa Til I-lETaf3ff3aoll KOI 'l olapKEla cvcoroxri; TWV opaOTIlPIOT~TWV cunbv.

OTTW~ EXEI xp: £i crro TO 6EK ornv crroocort TOU T'l<; 13'l~ LETTTE~f3piou 2007 ETTI TIl<; UTT08EO'l<; C-458/05, Jouini KATT, LuA. 2007, o. 1-7301, . 34, r] olanlO"TwO"r] Tr]e;; uTTap~r]e;; OIKOVOlJIKrle;; OVToTr]Tae;; KaTa HI tvvola TOU ap8pou 1, rrcpcvpcqiou 1 Tr]e;; r]via~ 2001/23 El( Enll3aMEI va E~ETao"TEi av ro lJETa13113a0"8tvTa crro TOV EKXWPr]Trl lJtaa ao"Kr]crr]e;; ETTIXElpr]lJaTiKrl~ opao"Tr]ploTr]Ta~ orroraxoucrcv VI' au: v tva ElTIXElpr]O"IaKO O"uvoAo ETTapKt~ Via Tr]V napOXrl UlTr]PEUlWV ·Tl1e;; aUTrle;; <pUOEWe;; lJE Tr]V aO"KoUlJEVr] crro Tr]V £rrlxEipr]O"r] OIKOVOlJlKrl opao"Tr]ploTr]Ta, xwpie;; va anOlTEi~OI r] XPrlO"r] aMwv or]lJav KWV lJEcrwv ao"KIlO"r]~ aUTrle;; Tr]C; ErrIXEIPr]JJaT1Krle;; opacHr]ploTr]Tae;;, ' cruJJrrpa~r] aMwv TjJr]lJaTWV Tr]e;; ETTlXdpr]crr]~ aUTrle;;. LUV£TTW<;, ecv Kef KaTO TTOOOV, rc ~ETaf3lf3ao8EvTa OTOIXEia T'l<; OIKOVO~IK~<; OVTOT'lTa<; elver, cure Ka8EaUTa, £TTapK~ ylCi T'l OUVEX1a'l TTapoxr')<; TWV xapaKH1PIOTJKt0V T'l<; £TTi~aXIl<; OIKOVO~IK~C; OpacrrIlPIOT'lTO<; UTIIlP£OIWV, xwpiC; va crrcrrrhrn '1 XP~Of1 aMwv O'l~aVTlKWV IJEaWV aOK~aEWC; TIl<; £TTlX£lp'l~aTIK~C; opaaTIlPloTIlTa<; ~ aMwv T~'l~aTWV Tf1<; £TTlX£iPIlOIl<;·

ii

do ..... nload the free trial on line at nitrGpdtmmlprofesoi ona I

B. To ~p8po 3 rrcp. 1 HIe; OO!Wiae; 2001/23 EK ava~pEI OTI: «Ta OIKalwlJaW Kal 01 UlTOXPEWOEIe; TOU EKxwPIlT~, lTOU alTOppEOUV crro Til oUlJf3aoll epvcoicc ~ crro EpyaaJaK~ OXEOIl u<j)IOTCIlJEVIl KaTCl rnv nucpopnvio Tile; IJETaf3If300Ewe;, IJEwf3lf3a~OVTaI, ola Tile; IJEwf3If300Ewe; aUT~e;, OTOV EKOoxEa». ElTofJ£vwe;, TO We; avw ap8po 8£TEI TIlV apx~ Tile; aUT6fJaTIle; 1 ipso jure fJETaf3If300Ewe; orov EKooxta TWV OIKalWfJaTWV xc: UlTOXPEWOEWV lTOU

. .

UlTEXEI 0 EKXWp'1T~e; aTT6 Tile; U<j)IOTaIJEVEe; KaTa TO XP6vo iJETaf3If3aoEwe; Tile;

ElTIXEfpfJOIle; OUlJf3ooEIe; Epyaofae; - UlTO TIlV lTpoOTT68EOIl, f3Ef3aiwe;, OTi iJE

,

f3aoll rc Aomo TTpaYJ..1OTlKO lTEPIOTaTIKa lTAIlPOUVTat 01 opoi HIe; lJETaf3ff3aolle; ElTlx£i~OIle; KaTa TO cvtorepco. ria rnv ipso jure J..IETacpopa TOU rrpoourmxou aUJ..Icpwva J..IE TrIV we.; avw OorlYia, ea TTpiTTEI 01 opoi TIl<';

, J..IETapipaalle.; TIl<'; ETTlxEiPllalle.;, KaTa TIlV ivv la TIl<'; 00 Viae;; aUTrl<.;, va

EVToTTi~oVTaI rrspc Kal E~apTIlTa / 11<'; (ipso jure) 1..H:'Tacpopae;;

rrpoourrnxou, a lou aUT' aTToTEAEi ivvo ouvtrrEla T ETa i aa

ETTlxtfpf)af)<; Kal OXI4TOIXEiO Yla Tf) olayvwa6 Tf)<;. ETTOJ..ltvwc;;, OEV

E aKoTTO rnv ipso jure

1 aUTooiKal1l j.lETacpopa TTp~(7WTTII~:OU (xwpic; Til ouVaiVEOrl TOU) Kal OTIl ouvtXEla (EK TWV urrrfpurv] va viVETal ETTiKAlloll (arro TOV EKXWPIlTrl rl TOV EKooxta) aKplJ3wc; aUTrle; Tile;; aUToOiKatllC; j.lETacpopac; TTpoawTTI U (rrcpd Til 9tAIlOrl TOU) Via Til e£j.lEAlWall Tile; UTTap~lle;; j.lETapi wC;, TTPOEXOVTWe;, ororysiou TIl<'; UTTap~'1<'; j.I£Taprpaalle; tad hoc ~nA 1661/2009).

~PElTEt, ElTOiJ~V:WC;, '1. ulTap~'1 lJ~ df3ff3aO:Il~, ElTIX ip'1o'le; va

- ,-.

OlaTTlmWVETal ~O!1 crro W UlT6AOma lTpayjJaTIKa rrcprcrcnxc Kal OX alto T'lV

curoolxmn ucrccopc TOU lTPOOWlTIKOU Ka8EauT~, Ka8ooo', 6lTwe; ava<ptp8'lKE, f1 aUTOoiKaI'l percoopo TOU rrpOaWlTIKOU alTOTEM:i oKplf3we; T'lV EVVOiJ'l ouverruc Kal OXt ope I crorxslo olalTioTwo'l<; T'le; ETaf3if3aal']e;. LUVElTWe;, uovo av orro rc urroxorrrc TTpaVj.laTIKa TTEplaTaTI J..IETapipaall ETT1xEiprWIlC;, ETTEPX£TaI we.; aUTo01Kall"l cuvsrrsto "'1 j.lETacpopa rrpootornxou. LE aVTf8£1:n. rrephrrcoon 'l lJE rceopc lTPOOWlTlKOU • OEV AaiJ0aVEI xwpa curooucckoc, aMa .lJlT?pEi va yiVEI lJOVO I-1E T'l ouvclvsof TOU.

L'liJEIWVETaI OE TTWe; ouuqxovo «n lJE T'lV EK8EO'l HIe; EUpWlTa·IK~e; ElTITpOlT~<; COM (2007) 334 18.6.2007 TEAIKO, OXETlKcl lJE T'lV oQ'lyfa

i2

do ..... nload the free trial on line EIt nitropdt",om/proresEiona I

20Q..U23/EK TOU 2:ulJ~ouAfou TI1<; 12r]c; Mcprlou 2001, ..w:Pi TTpOOEyyioEW<; TWV VOIJOSEOIWV TWV Kpcrcov IJ£Awv, 0X£TlKO IJE TI1V 01aT~p11011 TWV OIKOIWIJOTWV

TWV £pya~oIJEvWV OE TT£piTTTwol1 1J£1O~I~OOEWV £TTlXElp~m:wv

EYKaTaoTooEwV ~ TIJI1IJOTWV £YKa1OOTOO£WV ~ £TTlXEIP~OEWV OTI1V orrolc £lTIXEIPEiTOI 11 cvcxuon TWV olaTa~£wv TI1<; oOl1yfa<; IJE ~OOI1 TI1V anOKTI18Efoa rrslpc KOI Kupfw<; TI]V vouoxovlc TOU L1IKaOTl1piou, ETTI~E~OIWVE101 TTW<; 11 IJE1O~f~aol1 TI1<; KllPIOTI11O<; TOU IJEyaAuTEpoU TIJ~lJaTO<; TWV IJETOXWV IJIO<; £TTIXEfPl1o'l<; ~ 11 aMay~ TI1<; nAElolVl1CPfa<; TWV IJETOXWV OEV aTTOTEAouv IJETa~i~aa~ TI1<; ETIlX£iPl1a'l$, O£oolJEvou on '1 VOIJIK~ npOaWlTIKOTI1Ta TOU Epyo06TI1 TTapalJEvEI 11 iorc. Ta OE EIOIKO KplT~pla EPIJI1VEla<;, ~aoEI TWV

/'

orrokov aValJEVETOI ana rc ESVIKO olKaOT~pla va xpivouv vrc TO EOV pic

• IJE1O~i~aal1 TTpaYIJ{ITOTTOI~S'lKE ~ 0XI, elver, EIJTTAoUTIOIJEVa crro TouAoXIOTOV 40 OXETIKE<; crrtxp OEI<; TOU L1Ek<, 10 E~~<; ,0 rf<; 4 TI1<; EKS£OEW<;:

{(-Eioo~ Tf}~ ETTlXEi f}af}~ t7 T ~ EYKaTaOTaOf}~

-jJETGf3if3aof] t7 6X1 U}.IKlj; OTOIXEiwv 6TTW~ «iio«: t7 axivnta

-atia TWV aO}'wv ctotytiur« KaTa Tf} on ' ~i aonc

-ovaxinon t7 6X1 f]~ TT}.EIOVOTf]TG~ TWV Epya(ojJivwv otto TOV vto EPYOOOTf}

- IJETG{3i{3aaf] t7 0XI Tf}~ TTEAaTEia~

-f3aejJo~ Tf]~ OjJOIOT TG~ jJETG~tJ TWV Opaarf]pIOTt7TWV TTplV Kat jJETa Jf]

~::::;:;~W" tteoiooo« avaotosnc TW tipaomotorntcov». /;

I. Oorooo, KOI OE KelSE TTE Irmoon, xclroi '1 E1O~i~aar} Tr}<;

aUIJ~OOEW<; Epyaofa<; sivc: UTTOXPEWTIK~ roco ya TOV EPyOOOT coo KOI vro

, /'

TOV Epya~6IJEVO (eoooov ~E~OIa TTAr}poUVT<I1 01 opoi IJETa~i~aal1<; EO XEfpl1ar)<;>

KaTel TO TTPOPPI1StvTO), TO LYE tXEI OEXTEI rn ouvaToTilTa TOU IJlaeWTOU va apvllS£i TIlIJETO~f~aal1 TIl<; aUIJ~elOEW<; £pyaafae; TOU OTOV EKooXEa (crroqxror] L1EK TI1<; 16r]c; L1EKEIJ~piou 1992, C-132/91, C-138/91 KOI C-1i:91 ,KaTO'iKa~ KArr, 2:uM. 1992, a. 1-6577, ox. 31 twoe; 33, crroqicon L1EK Tr}<; 2 r]~ lavouapiou 2002, C-51/00, Temco, 2:Ul\:}... 2002, a. 1-969). 2:T'lV TTEpi ° wal1 «rro Tr}V orrolc, 0 Epya~oIJEvo<; crroccctoo EAEuSEpa va IJI1 OlaTl1p~aEI H} aUIJ~aal1 ~ TI1 aXEal1 Epyaaiae; IJE TOV TTpO<; OV 11 IJETa~i~aal1, £vaTT6KEIT0I ore xpcrn IJEA'l va KaSopi~ouv TIe; EVTEU8EV aUVETTEIEe; ETTf Tr}<; aUIJ~aaEW<; ~ UTi TI1e; aXEar}<; Epyaafa<;. Ta KpOTI1 IJtAl1, IJTTOPOUV EI0IK6TEpa, va TTpo~AETTOUV 6TI ornv rrepirrnoon aUT~ 11 aUIJ~aar} ~ 11 oxtail epvcoicc TTPETTEI va SEWPEfTaJ on

13

do ..... nload the free trial on line et nitrGjDdtmmlprofesoi ona I

-

AuoaJ EiTE KaTOTTIV lTPWTor3ouAiae; TOU l.lIO~TOU EiTE KaT o TTl V lTPWTor3ouAiae; TOU EPYOOOTIl· )JlTOPOUV errionc va lTP0r3AElTOUV OTi 11 OUIJi3aoil ~ 11 oXtOil epvcoicc OlaTrlPEiTaJ IJE TOV IJETai3li3a~ovTa (crroccon llEK Tile; 71lt; Mcprlou 1996, C-171/94 KOI C-172/94, Merckx Kat Neuhuys, L.vAA. 1996, c. 1-1253, OK, 35).

E~aAAou, KaT' ~p8po 4 rrcp. 2 Tile; 2001/23 EK av 11 OUIJi3aoll Epyaoiae; ~ 11 covccrcxn OX£oll KaraYYEA8Ei Aoyw TOU OTI, KaTa TIlV EVVOia TOU ap8pou 1 rrcp. 1, 11 lJETaJ3fJ3aa'l cuverrcvrrm oucnco nxq lJETaJ30Arl TWV opcov

,

Epyaaiac_; erE J3opo<_; T.OU Epya~OlJEVOU, 'l KaTayyEAfa 8EWPEiTaI OTI ETTrlA8E E~' U]T~1TI0T'lTa<_; TOU EPyOOOT'l (aTTO<PaOIl .llEK Tile; 121lt; NOEIJi3Piou 1998, C- 399/96, Europieces, LuAA. 1998, o, 1-6965). L.Uvrnwe;. KaT' ap8po 3 rrcp. 1

, Trle; 2001/23 EK OEV orrcvopeuerct 11 ouvtXloll 11le; oUl.lr3am: e; ~ Tile; oxtolle; epvcoicc Epya~olJtvou alTa~OUIJEVOU a TOV EKX'..uPIlT~ «rrc TO XPOVO )JErar3ir3aolle; Tile; 'TTlXEiPIlO e;. orcv 0 EV J...oyw Epya~OIJEVOe; aVTlTaOOEraJ OTIlV IJErar3ir3aoll crov EKO ta Tile; OUl-li3aoEwe; epvcoicc TOU. ATTopafTl1TI1, coororro, rrpoOp08Eal1 rrpoc TOUTO ervrn ' ~pya OlJEVOc.; va YVWpi~EI ort 11 aUlJJ3aarl TOU lJETaJ3ll3oaT'lKE aTO VEO - OIOOOXO EPYOOOTI1.

Ii. Tooo KaT' ap8po 7 Tr]e; Oorwiae; 2001/23 EK, 000 Kat KaT' ap9po 8 rrcp. 1 TTO 178/2002 0 EKxwPIlT ' e; KaJ 0 E.KOOxEae; UlTOXPEOUVTaJ va TTAIlPocpopouv TOVe; EKTTPOOWTTOUe; TWV EpyasOIJEVWV TOUe; TTOU 81Y I-lia I-lETai3ii3aoll vrc rc aKoAou9a all slc: a) nuspouqvl« fr lTPOTEIVO EVil IlI-lEpol-lllvia 1-1 ETa i3ii3aoll e;. 13) Aoyoue; I-IE ai3ii3aolle;. y) VOIJIKE§ OIKOV0I-IIKEe; Kat KOIVWVIKEe; ouvtl!EIEe; Tile; IJETai3ii3aa:lle; vro T de; Epya~OIJEVO '<.; KQl 0) TO

- ~

TTpoi3AETT0I-lEVa I-IETpa OOOV coopd TOOe; EpyasOIJEVOUe;. H - U XPEWOIl

TTAIlPOcpOPIlOIle; lTPETTEI va Aai3EI xwpa TTplV aTTO Til I-lETai3ii3aoll.

E. H EKKaAoul-lEVIl crrotpcon ouvEAai3E op8we; TOUe; E<papl-l0oTEOUe; KaVO'lEe; otKaiou, TOUe; EPIJ~VEUOE KaJ E~IOOU op8we; TOUe; E<paplJ OE. KJ' aUTO Ka8we; ETTIXEipr"]OE va uTTayaYEI rc rrpcvurrnxc rrcpic aTIKa OTOUe; cqxrppocteouc KavOVEe; olKaiou. EIOIKon:pa:

_~ 1. H EKKaAouI-lEvr"] crroccon EAai3E UTT04J1l 07' yla Tr"]V ipso jure uercoooo TOU TTPOOWTTlKOU oUIJ<pwva I-IE rnv we; cvco Oorjvic 8a TTPETTEI 01 oPO! Tr"]e; IJErai3ii3aolle; Tile; ETTIXEipIlOIle; KaTa Tr"]V EVVOia Tile; Oorwia<_; aUT~e; va cvrorrkovrca TTEpa KaJ aVE~apTr"]ra Tile; (ipso jure) I-lEra<popae; lTPOOWTTlKOU, mpou aUT~ aTToTEAe:i EVV0J..l1l OUVElTEla Tr"]e; J..lETar3ii3aolle; ElTIXEipr"]or)e; Kal 0XI

14-

do ..... nload the free trial on line et nitr©jDdtmmlprofesoi ona I

OTOIXEIO vrc HI oldyvwo~ TI1<;. ~TfolJivw<;, '1 EKKaAoUiJEV'1 alTo<pauil iAaJ3E UlTo4JIl OTI OEV ElTlTptlTETaI '1 ETTiKA'1a'1 iJETaJ3fJ3aa'1<; ElTIXEiP'1a'1<; iJE aKOlTO T'1V ipso jure 1 aUToofKalil usrcqiopd lTpOaWlTlKOU (xwpf<; Til auvaivE:uft TOU) KaJ OTil ouvtXEla (EK TWV UOTtpWV) va vivartn ETTIKA'1011 (crro TOV E:KXWP'1Trl rl TOV E:KOoxta) aKplJ3w<; aUTrl<; T'1<; aUTOOIKaI'1<; iJETO<pOpa<; rrpoctq IKOU [rrnpu T'1 9tA'1arl TOU) vro T'1 9EiJEAlWa'1 T'1<; UTTOp~'1<; iJETo[iil300'1<; Kal w<; lTPOEXOVTW<; OTOIXEiOU T'1<; UTTap~Il<; iJEToJ3iJ3aait<; (ad hoc MnA 1661/2009).

...

,

2. Errlonc, 11 £KKaAoul-ltvl1 aTTo<paOI1 op8w<; tAal3E urr64J11 TO y£yovo<;

OTl,/~aT' dp8po 3 rrcp. 1 Hl<; 2001/23 EK, o£v crrc 0P£UETaI 11 ouvtxlOI1 TI1<; OUl-Il3dOEW<; ~ TI1<; axtOI)<; cpvcoicc £pya~ol-ltvou -crrccvoxouucvou crro TOV £KXWPI1T~ xcrc Td Xpovo l-I£ral3il3aol1<; TI1<; EITIX£IPI10ll<;, orcv 0 EV Aoyw £pya~OI-lEvo<; av rrcccercn ornv 1-1 ere 131 all TTPQ<; TOV EKooxta TIl<;

"

aU}Jl3daEw<; EP'l aia<; TO, OUT£ I3tl3alO tAal3E UTT04J11 OTi crrcpclrrpn,

TTpoOTT08Eal1 TTPO<; T TO elver, 0 Kd8E Epya~O}JEvo<; va yvwpi~£! OTI 11 aU}Jl3aa~ TOU }JETal3ll3doTI')KE OTO vto - nroex-~.-...::=

3. noMw OE I-Idiv\ov I') EKKaAoul-ltvl1 crrooccn op8w<; EAa'~£ UTT04111 OTi ouooAw<; £KTTAI1P08IlK£ '1 uTTOXPEWO'Il KaT' dp8po 7 TIl<; OOllyiae; 2001/23 EK, 000 xrn KaT' dp8po 8 nap. 1 TTO 178/2002 TOU EKXWPI1T~ Kat TOU EKOOXEa, va TTAIlPOCPOPOuv TOUe; £KTTPOOWTTOU<; TWV Epya~OJ1tvwv TOU<; TTOU 8iy V"r~TTO plo I-IETOl3il3aO'I1 yla TO aKoAou8a o uelc: a) I1}JEPOI-lI1Vla ~ TTPOT£IVO}JEVI1 I1IJ£pO}Jllvia IJEwl3il3aO'I1<;, (3) Aoyol IJE al3il3aO'I1<;, Y) VOI1IK£~ OIKOVOIJIK£<; Kal KOIVWVIKEe; oUVErrEIE<; TIl<; I-'ETal3il3aO' <; vrc TOU<; Epya~ol-l VOue; KOI 0) TTpoI3AETTO}JEva I-IETpa OOOV ceooc TOUe;' Epya~61-1£vou<;, dUTE l3~tllo on 11 UTTOXPEWOI1 TTAI1Po<poPI1O'I1<; rrpETTEI va ')"d13EI xwpa TTplV aTTO Til I-'ETOl3il3aol1.

3. Em TOY TPITOY J\orOY E<l>ErEnr.

H EKKaAouO'a TTapaTTOV£iTaI Ka8w<; 10XUpi~£TOI OTI Xpovo

EI-'<pIAoxwPl1ol1<; TI')<; urroTI8EIJ£VI1<; I-'£TaI31I3aol1<; KAdoou ETTIX£I pnonc, tAal3E xwpa 11 TTpoI3AETT0I-IEVI1 UTTOXPEWOI1 olal3ouAEuOI1<; I-IE TOU<; £pya~oI-lEVoU<; TI1<;, ~TOI I1l-1d<;. Ilpoc errlppcoon TOU 10XUPIOIJOU TI1<; rrpooKol-li~£1 Kal ETTlKaAEiTOI TI<; avoKOIVWOE:I<;, O'Tl<; orroiec rrpotl3l1 yla TI1V EKO~AwO'I1 TWV TTp08EO£WV TI1<; .

.i5

do ..... nload the free trial on line et nitmpdtmmlprofesoi ona J

Ocrooo, we; TTpO-pp~8EI, 11 EKKaAouJJEvIl crroqicon op8we; tAa}3E U1r04JIl TO YEYOVOe; OTI, KaT' ap8po 3 rrcp. 1 Tile; 2001/23 EK, OEV aTTayopEuETOI 11

ouvtXIOll Tile; OUJJ}3aoEwe; ~ Tile; OXtOlle; epvcolcc Epya~OJJEVOU

aTTaoxoAouJJEVOU aTTO TOV EKXWPllT~ «rr« TO XPOVO JJEw}3i}3aolle; Tile; ETTlXEipllOlle;, OWV 0 EV Aoyw Epya~OJJEVOe; aVTlTaOOETaI OTIlV JJETa}3i}3aoll TTpOe; TOV EKOOXEa TIl<; OUJJ}3aoEwe; epvcoicc TOU, OUTE }3t}301a EAa}3E UTT04JIl OT! crrcpcirnrn, TTpoOTT08EOll TTpOe;. TOUTO EivOI, 0 Ka8E EPVaS'0JJEVOe; va VVWpiS'EI OT! 11 oUJJ}3aa~ TOU JJEw}3l}3aoTIlKE oro vto - olaooxo EPYOOOTIl·

;

IloMw OE JJaMov 11 EKKaAouJJEVIl orrocccn op8we; EAa}3E UTT04J1l OT!

ouoftAwe; EKTTAIlPw81lKE 11 UTToXPtW(J1l KaT' ap8po 7 T C; OOllViaC; 2001/23 EK, 000 KOI KaT' ap8po 8 rrcp. 1 TTO 178/2002 TOU EKXWPIlT~ KOI TOU EKooxta, va rrxnpotpopouv TOU EKTTPOOWTTOUe; TWV Epva~OI:1EVWV TOUe; ou 8iyoVTOI crro plo JJEw}3il3aoll Via rc aKoA u8a OllJJEia~ IlJJEpoJJilvia ~ rrporsrvousvq

J

IlJJEpoJJIlvia JJETqf3il3aolle; ) AoVOI JJETal3fl3aolle;, V) VOJJIKEe; OIKOVOJJIKEC; KOI

KOIVWVIKtC; auvETTEIE ~Ile; JJETa}3i!3aolle; Yla TOUe; EPVaS'0JJEVOUe; KOI 0) TTpo}3AETToJJEva JJ£Tpa OOOV crpopd TOUe; ep ;6pevouc; OUTE }3t}301a OTI 11

.r ..

UTTOXPEWOll TTAIlPOcpOPllOlle; lTptTTEI va AaJ3EI xwpa TTplV aTTO Til JJEwJ3fJ3aoll·

KI' aUTO Ka8wc;, xclon 11 JJEToJ3i}3aoll Tile; OUJJ}3aoEwe; cpvcoicc eivrn UTTOXPEWT!K~ rooo Via TOV EPVOOOT'1~ 000 KaJ Via TOV EPVaSOJJEVO (Ecp' QV }3t}301a TTArlPoUVTa 01 opo: JJEwJ3iJ3aOTJe; ETTlXEJPIlOlle; KaTa rc TTpO PIl8tvla), TO ~EK tXEI OEXTEi Til ouvcrorntc TOU ~la8wTOU va apvIl8Ei TIlIJEw}3il3aaq Tile; OUJJl3aoEwe; spvuolcc TOU aTOV EKOOXt (crroocon ~-EK Tile; 6fl~ ~EKEJJl3piou 1992, C-132/91, C-138/9.~ ... KQI C-139/91, Kg;rcrfKa<; KATT, LuAX. 1992,0',.1-: .

..

6577, OK. 31 EWe; 33, crroocon ~EK Trie; 24fl~ lavouapiou 2002, C-51/00,

Temco, LuAA. 2002, a. 1-969). LTIlV rrcplrrnoon xcrc rnv ' orroic, 0 Epya~6JJEVOe; crroouoioer EAEu8Epa va JJIl olaTIlP~OEI Til OUJJ}3aoil ~ Til oxtail epvcotcc JJE TOV TTpOe; OV 11 JJEw}3if3aall, EvaTT6KEITOI ora K ' Til JJtAil va Ka80pf~ouv TIe; EVTEU8EV ouverrcrec ETTf Tile; OUJJ}3dOEwe; ~ E f Tile; crXEOIle; epvcoicc. Ta xpcrm JJtAIl, JJTTOPOUV EI0IK6TEpa, va TTpo}3AETTOUV OT! crnv rrrplrrrtoor] aUT~ 11 aUJJl3aall ~ ~. oxtail EPvaaiae; rrperrs: va 8EWPEiTaJ 6Tl AUETaI diE Kar6TT1v TTpwTOl3ouAfae; TOU JJlo8wTOU EiTE KaT6TT1v TTpwTol3ouAiae; TOU Epvoo6TIl. JJTTOPOUV ETTialle; va TTpo}3AETTOUV 6T! 11 crUJJl3aofl ~ 11 oxtail epvcolcc olaTIlP£iwl JJE TOV JJEwl3ll3a~ovra (crroocon ~EK Tile; 7fl~ Mopriou

';y

1-6

do ..... nload the free trial on line Eft nitrGjDdtmmlprofesoi ona I

1996, C-1~/94 KOI C-172/94, Merckx KOI Neuhuys, IuAA. 1~, a. 1-1253, ox, 35).

E~aAAou, KOT' ap8po 4 nap. 2 TIl~ 2001/23 EK av 11 aUJ.1f3aall epvcolcc ~ 11 EpyaOlaK~ CJ)(tall KaraYYEA8EI Aoyw TOU 6TI, «rro rnv EVVOia TOU op8pou 1 nap. 1, I") I.Jf:Ta(3ipaO'I") ouvsrrdvartn oUO'laO'TIKrl J.lua(3oArl TWV optov E:pyaaia<; O'E: popo<; TOU Epya~OJ.ltvou, 11 KaTaYYEAio eEWpElraJ OTI E:rrrlAeE £~' UrrOITlOTI1Ta<; TOU EPyOOOTI1 (anoepoallllEK Tile; 121'1<; Noq.Jf3piou 1998, C- 399/96, Europieces, IuAA. 1998, a. 1-6965). IuvEnWe;, KOT' ap8po 3 nap. 1 Tile; 2001/23 EK OEV crrcvopeuercr 11 auvtXlall TIl~ aUfJf3aaEw~ ~ Tile; axtall~ Epyoaiae; EpyO~OfJtvou ormcxoxouucvou crro TOV £KXWPIlT~ Korel TO XPOVO

/

J.1ETo!3jj3oar]~ Tr]~ ETTlXEjpr]ar]~, 6rav 0 EV Aoyw EpYOsOfJEVO~ aVTlTClaaETOI crqv

. fJEToj3if3aall crov EKooxta Tr]e; aUfJf3aaEwe; cpvcck«; TOU. ArrapaiTI1TI1. uxrrooo, rrpourroSE:O'l1rrpo<; rouro aivcn 0 OeE: Epya~OJ.lE:Vo<; va YVWpi~EI OTI Il O'UJ.lPoO'rl T U J.lU0(31 OCTTI1KE O'TO VEO - OIOOOXO EPYOOOTI1.

/ IV. rYMnEPArMATIKA.

llEV unapXEI afJeplj30Aia OTI TO nEOlo VOfJIK~e; aVTlTrapa8Earje; fJETO~U IlfJWV «n Tile; EKKaAo' occ rooo Evwmov TOU rrpcorou f3a8J.1ou OIKOIoooaia~, 6ao Kat svcornov La~ TIpoaOIOpisETal acpEVo~ fJEV orov TIpOaWffiK6 ~ rrpoccorrorrovn xapaKT~pa Trje; spvc laK~e; 0XEalle; fJETO~U~ ~OOTrj KOI Epya~OfJEVOU, TOV OTIOIO rjfJEI~ urroorn ~~OUfJE, OCPETtpoU of:- 0 ETTlXEIPIlO1aKOe; oEafJ6e;, 11 ETTlXEiprjall ornv orrolo EVToaaETOI 0 EpyasofJEV~, rnv OTIOIO

UTToaTllpi~EI TIPOepOVWC; 11 cIvTiolKoe; fJoe;." aVTio1K6~ fJoe; laxup~TOI oAw~·

EacpaAfJEVa Kar TTpoaXllfJaTIKa OTI, ~Oll OTTO TIe; 1.10.2006, OTE KOI J.1CDVOfJEPW~ «fJEracpEp8~KafJE» OTI6 rnv epvooorprc fJae; E.N.A.E. crnv T6TE 8uyaTplK~ Trje; ercrplc E.T.Y.E. A.E, ~iXE Aaj3EI xwpa fJETaj3ij3aoll TOU KAaoou ~ ou TfJ~fJOTO~ TIl~ ETTlXEipflOfle; exslvou, TTOU OCPOpOUOE TO Tpoyolo YAI , OTIOTE KOI OUTOOIKaiwe; 01 OUfJj3am:le; Epyoaia~ J.1ae; fJEraj3lf3ooTflKav a 11 VEO olaooxo OIKOVOfJIK~ KOI opvcvconxn uovcoo, ~TOI OUT~ Tile; ercrpicc E.T.Y.E..

napa TOUe; lCJ)(uplal.JOU~ Tr]<; aVTlofKOU, aTTO TO aTIOOEIKTIKO J.1EaO TIOU rrpooxoukrcus KOI OTTO TI~ tVOPKE<; KaT08taEI~ ouXf fJOVO 'i'.JJV fJOPTUPWV aTTOOEI~rj<;, oAAo KOI TOU ucprupc OVTOTI60EI~Il~ TWV EVOIKWV ICJ)(UpIGfJWV J..la~,

do ..... nload the free trial on line Eft nitrGjDdtmmlprofesoi ona I

npO£KU4JE TO VO~O Kal ouolc a~am!Jo TWV laxupi~~wv aUTWV Trle; aVTlOiKOU I.me; «n EIOIKOTEpa:

1. Enl TOY npOLOnOY TOY EPrOflOTH MAL ElL TO onoio »rto THL npOLAH4JEOL MAL npOLB/\EnAME.

/

Kcrc TO XPOVO TTpoa"r]4Jr]e; EVOe; EKaaTou E~ fl~WV crrcvrsc fl~Eie; TTpoa~MTTa~E aTO rrpoourrro, Tie; aUYKEKpl~tvEe; 1010TflTEe; xcn xapaKTflplaTIKa TOU EPYOOOTfl ~ae;, ~JOI TWV EMr]VIKWV Ncurrnvckov, TO orrolc twc; TO £TOe;

,/

2002 cvrpccv aTO EMilVIKO flll~omo KQJ ern auv£XEla, ~ETa rnv

A~EpIKavoYEp~avIKct>v ouuqxpovnov ermpsic HOW, aTOV rEp~avlKo Koxocco - TTO"UE8vIK~ Thy sen Krupp Marine Systems (TKMS). 0 EPYOOOTIKOe; ~ae;

/

q>optae; ETuYXavE xrn E~aKOA()u8Ei va TUY VEl uic OIKOVO~IKa EupwaTr] «n

aVE~apTilTil OIKO O~IK~ . I OIOIKIlTIK~ povcoc ~£ rcpccnc KEq>aAaloTToillall, KUK.A.O epvccuov, Ktpoll KQI EV Y£V£I OIKOVO~IKOUe; rropouc vic TIlV ava'ITTU~Il

rooo Tr]e; ETTlXEWilalle;, oco

npOaWTTlKWV !Ja~

epvcorcxcov au~q>EpOVTWV.

Ta xapaKTi'lPlcrTlKa KQI 01 1010IIlT£e; TOU EPYOOOTil ~ae;, 01 ouvorornrec lTpay~aTIK~e; KQl ouomonxric !Jae; aTIbaxo"r]ar]C;, Ka8we; KQJ 01 WKaJpf ic TIlV OIKOVO~IK~ !Ja<; aValTTU~Il KQI Tr] avalTTUsil Tile; lTpoaWlTI~Errr]Tae; ~'ae;

_/

usee crro Tr]V Epyaafae; ~ae;, alTOT£AOUV aTolxEia KaSo laTIKa vtc Tr]V EK

I1tpoue; l1ac; auVa4JIl aUI1~aa£We; epvcol C; 11£ TIlV £py050Tpla e;. Ta aTOlxEia ~~I TIe; IOIOTr]TEe; a~Tte; Ka!EiXE ~al 11 av!i~li<oc;JJae; K~I Xla TO AOYO a~ EKaa!Oe; E~ Il~WV ETTtAE~E va ava~IlTrla£1 spvcoic a' aUT~ KQI va aUva4J£1 ern aUVEX£la

au~~aailEpyaa~e;. I

AUTO a£ ouvoucouo ~E TOV TTpOaWlTOTTay~ xapaKT~pa Tr]e; £pyamaK~e; !Jae; crxtar]C; " 0 orroloc UTTEP1crxUEI OTTOIOUOrllTOTE ElTIXElpr]crlaKOU OEGI10U J ~TOI Tile; ETTlxEfpllallC; GTIlV OTTOra EVTaGa£TaI 0 Epya~o~EVOC;J aTTOT OUV Kupiapxa crTOIXEfa Tr]e; aU!J~aa£we; Epyaafac; «n Ka81aTouv aVOTTOq>EUKTO aTO

, ,

fllKam~plO Lae; va orpceei GTr]V Esoq>8a"~r] xrn auvol.IOAoyrUJ£VIl

napaJ3laall (K ~tpou~ Tile; (KKaAou(J'a~ .TOU ap8pou 651 AK. a(j~<pwva, ~( TO orrolo O(V xwpd ~E:TaJ3oA~ TOU rrpomorrou TOU (PyoOOTIl, XWple; Til oupoeovlc Kat TOU (pya~Of.ltvou.

1$

do ..... nload the free trial on line et nitr©jDdtmmlprofesoi ona I

2. ern TH2:: ynOTIGEMENH2:: XOPH~2::H2:: METABIBA2::H2:: EnIXEIPH2::HL.

..

AVTi8£Ta ~£ 'wae; TUYXavEI rrpoocvo; on 11 aVTioIKOe; ~ae; ETTlOIWKEI va aTTooEi~EI on 0 TTPOOWTTlKOe; xapaKT~pae; ~ rrpoocrrrorrcvrtc xapaKT~pae; Tile; £pyaOlaK~e; OXEOI1<;; UTTOXWPEf EVaVT! TOU ETTIXEIPI101aKOlJ OEO~OU, HIe; ETTlXEipI1011e;, OTI1V orrolc EVTaOOETat 0 Epya~OIJEVOe;, OTT6TE KOI TuyxaVE! aOlacpoPIl 11 ouvotvecn TOU Epya~o~EvoU 'Kara TO XPOVO IJETOf3oA~e; TOU TTPOOW1TOU TOU Epyo06TI1.

1. H EKKa'\ouoa loxupiOTIlKE ~E TIe; npOTaOEIe; Tile;, EVWTTl6v 2::ae;, 6'\we; Eocpa,\pEva xrn npOOXI1~aTIKa, on KaTa TOV OKTWPPIO 2006 ~ETOplj3aOTIlKE TTpOe; rnv E.T.Y.E. A.E KAaooe; ETTI XEfp 11 011<;;, ~TOI 0 KAdooe; TOU rpoyclou

, UAIKOU, 0 orroioc Ewe; T6TE, aTToTEAouoE Eva TIJ~~a Tile; L1IEU8uval1e; METa'\'\IKWV xcrco £UWV, TWV &MI1VIKWV N Ily£iwv. Ilro OUYKEKplJ,JEva, ern oE'\ioa 25 ava<pE EI on: y. ttaposo TTOU eivat ttpcxpavis; OT! otriv KPIVOJ.1EVf]

tteolmtoon TTpoKElray TTEpi J.1ETa{3I{3aaEw<;; TJ.1f]J.1aro<;; ETTlXEiP'7af]<;; f]

[KJ.1ETCtA}.[uaf]<;;, «aeocov TTAf]pouvrar67te OOTToetaEI<;; EcpapJ.10yf]<;; TWV

aXETIKwv xcvovcdv, 01 ottoto; KaTCt auvETTEJa E<papJJ6(oVTaI .... ». ~

2. a ~dpTu.pae; aVTaTT60EI~Ile; 'rWV tVOIKWV loxuplalJwv ~ae; loxupioTr)KE 6TI xcrd TO ETTiolKO XpovIK6 010011ll-la tAal3E xwpa aTToOXl<111 KAaoou E.TTIXdpIlOIl~. a laxupI0~6e; aUT6e; TUYXOVEI E~iaou ouoic Kat v6IJW a ' <Oe;. 3. 2::E aVTi8Eoil I-IE TOUe; laxupla~OUe; Tile; aVTloiKOU, TTPO£l( 4JE oacpwe; 6T!

TOV Arrpixro 2006 11 Evayo~tvil EO cs EVTO'\~ OTIl E ipio ou~l3ouAwv E1TIXElp~aEwv PRICEWATERHOUSE COO ERS vrc rq OIEvtpYEla

,-

E~TTIOTEUT!K~e; EK8Ealle;, TTOU cqiopouce TO poXaio UAIK6, TO orroio avOTEAouOE

Kat IJEpOe; HIe; ETIlXEIPlll-laTlK~e; opaoTIlPI6Tr]Tae; Tile; crcnplcc, I-IE OKOTT6 rnv orroucspuvor; Tile; aVTloiKOU aTT6 rnv cvurrspco OpaoTIlPI6TIlTO. H ETOIpia

aUI-lf3ou'\WV ETTlXEIP~OEWV KaTtAIl~E OE TpEIe; Aum:le;, ~TOI T KAooou, Til )JETa(3f(3aO'Il ETTIXdp'1o,,~ Kat TIlV TTWAI1011 O'TOIXdwv, vrc va KaTO'\~~£1 va TTPOKpivEI TIlV rplrq Auo , TTW'\1l011e; rrsprouotcxcov OTOIXEiwv. 2::uvoynal oacpwe; on 11 ercnpic au~l3ouAwv

ETTIXEIP~OEWV crrsppnps - EiTE vro '\6youe; CPOP0'\0YIKOUe;, EiTE VOIJIKOUe; EiTE vrc '\6youe; olaXEiplOI1e; TOU XP6vou - a~cp6TEpEe; TIe; ETTI'\oYEe; Tile; aTT6OX1011e; Kat Tile; ~ETOl3il3aol1e; KAaoou ~ TIJ~~aTOe; ETIlXEipI10T)e;, ~TOI TOU rpoyclou UAIKOU.

do ..... nload the free trial on line et nitropdf.comzprofeesrona I

P'nF'" -

.' - .. I..., ·f-·· I

nlltlro proresstona

download the free trial on line EIt nitropdt",om/proresEiona I

2166/93 aVTi01~a. O~ KA6oo~ EVVOE1TOl TO l-I£p6~ rrl~ ETTIXEip'l~, TO orroio aTTOTEAEi aVE~OpT'lTO AEITOUPYIKO Kat opvcvumxo ouvoxo, I-I£aa ore rrxcknc T'l~ ETTIXElp'la'l~, XWP1~ aUT6 va KaMITTTEI TO ouvoxo T'l~ opcornpromrcc T'l~ ETTlXEip'la'l~, EVW W~ TI-I~lJa EVVOEITOI I-IIKp6TEPO aUTOTEAE~ opvcvornxc KOI AEITOUPYIKO I-I£PO~ T'l~ ETTIXEfp'la'l~ 8WPOUIJEVO auv~8w~ I-IEPO~ TOU KAooou .

Kcrc rnv aTT6a_X1crrr KAooou ~ T~r)~aTO~ crcrplcc Kat rnv srotpopc TOU aE AElToupyoucra ~ ouvrortcpsvq cvcovupn erurpic, 'l Elcr<p£poucra ETTlXE1P'lcrll cruvEX1~EI va UTTOPXEI I-lE TOU~ UTT6AolTTou~ KA6oou~ r) TjJ~l-laTO T'l~, ~TOI OEV olaAuETal OE aVTiBEcr'l I-lE 6, TI ou~f3aivEI crnv rrzpirrnoon T'l~ olocmacr'l~

ETTlXEiP''lcr'l~. npoUTTo9EO''l O'E Hl<; aTToO'XIO''lC; KACioou rl TllrlllaTOC;

'/

E1TIXEip'1O''1<; TUYXCiv£1 TO Y£YOVO<; OTI '1 crroppooouo c ft

O'UVIO'TWIlEV'l armpic Yla T'1<; £IO'<pO a TOU aoou rl TOU Tl-lrlllaTo<; T'1<; £TTIX£iPQ~<; uO'TEoiaTTo au~nO'n bl£TOXIKOU K£ oAoiou £ 0'0£1

/

£1TIX£lpnO'n<;;, TIS oTToiE, AO~ n £IO'~pouO'a ~lxEipnO'n.

>

Ev TTPOEKII-I£VW, cooroco, OUOEV T£TOIO £Aaf3E xwpa OT'lV tVOIKr'j rreptrrrcoon.

Elvci rrspcv aTT6 aTTOKaAlfTTTIKoi 01 0'lI-l0OlEUI-lEVOI looAoYI0I-l01 T'l~ ETOIpEia~ E.T.Y.E. OY~EN nE IOYLIAKO LTOIXEIO KATAfPA<t>ETAI! Evw Kat TO I-lETOXIK6 TQ.C KE<pOAOIO TTapEI-lElvE 60.000 EUpW!!!. AK6jJrj 6jJW~ KOI au~'lo'l jJETOXIKOU KE<paAaiou T'l~ E E A.E KaTo 6.500.000 , rc xp~jJaTa aUTO OUOETTOTE KaTaf3A~8'lKav.

B. ATTO KOVEVO TTPOVJ.l0TIKO TTE IOTOTl~, OUTE ~E~aJ K~I OTTO TrW Konl9Eor] TOU l1apTupo OVTOTTOOEI~r]C; ~v EVOIKWV IOXUPI~WV 11-0C; EVWTTIOV TOU TTPWTOU J309110u OIKatooooioC; lTpOEKUlpE OTI EV TTp,OKEII1EVW TTJ..l1pw9r]Kov 01 TTpoulT09EOEIC; VIO Tr]V OTTOOXIOr] KJ..aoou, K096aov ouo£rrOTE r] OVTIOIK6C; 110C; WC; UTTOTJ9£fJE:VI") Elacptpouao TO KJ..aoo it TO TI1rll10 KOToaKEUrlC; TOU TPOXOIOU UJ..JKOU aTI")V E.T.Y.E. A. , tJ..O~E OlTO

TI")V n:J..EUToio oVTaJ..J..avlia J.lETOXiC; J.lETa crro au~

KEcpaJ..alou ro orrooou TI")S Eiacpopac;. AVTi9ETa, n aVTiolKOS !Jas rrwJ..naE., OTTWS lTPOKUTTTEI KOI aTTO TO ElTIKaJ..OU!JEVO Kat lTpOOKOIlI~OlJEVO IOIWTIKO aUI.I«)WVnTIKO TTwJ..nans KIVnTWV TTpOYlJaTWV, TTEploualaKa Tas oTolxEia J..alJ(3avovTas aVTiTllJo, xwpi<; va ElapipEI KJ..aoo r] TJ.lfllJo Tns ETTIXEipaalJ<; Tas·

do ..... nload the free trial on line Eft nitr©jDdtmmlprofesoi ona I

~UVETTW<;, TUYXdvEI rrpoocvo; OTI 11 rvcvourvn ~ooAw<; TTpOE~Il ot; crrooyrcn KAdoou ~ TIJ~lJaTO<; KaTd Tie; OlaTd~EI<; TOU v. 2166/93.

2. METABIBA2:H EnIXEIPH2:H2:.

A. Ftc Til OIKOCJTIK~ orcrrlorcoon Tile; lJ£Ta~i~aOlle; ElTIXEiPllalle;, 6TTWe;

. .

OUT~ VOEITaJ arr6 TO rro. 178/2208 crrcpcltnroc TuYXdvEI 0 EAEyxoe; TWV

lTpoOTT08EO£WV TTOU 8ETOUV 01 we; dvw olaTd~EIe; KOI EI0IK6TEpa: 1) Tile; (ITTOP~Q~ ETTIXElp~aEw.e;, EKIJETOMEUOEWe; ~ TIJ~lJaTOe; EKIJEraAAEuaEWe;, 2) Tile;

,

IJETaf3i~OOlle; Tile; ElTIXElp~CJE:We;, Tile; EKIJEraMEuaEWe; ~ TOU TIJ~lJaTOe; EKIJEraAAEUOEWe; OE dAAov ElTIXEIPIllJaTia KOI 3) TOU Tp6lTOU aUVTEAtOEwe; Tile; IJETa~I~daEWe;. 2:TrJV TTPOKEIIJEVF). TTEpiTTTWOll IlPOUVTOI oA e; 01 aVWTEpw

/

lTpoOTT08EOEI<;, xc Oil:

1) ElTIXEip oil Eiv TO ouvoxo OfKOIWlJdTWV, UlTOXPEWaEWV, EVVOIJWV

OXEOEWV, lTpaYlJdTWV KaJ duAwV Q.YO~Wv ~ lTpaYIJOTIKWV KaraOTdaEWV

-

.~--

(lTEAoTEia, rropeiq OTIlV oyopd, n:xvoyvwoia ("know- 0 ,oPydvWOll, TTioTIl,

<P~IJIl ("good will") K,\lT.) , lTOU EXOUV opyavw8Ei crro Eva ououco ~ VOIJIKO lTPOOWlTO (TOV En'IXElprwaTia) aE OIKOVOIJIK~ Ev6TIlTa y,a TIlV ElTIoiwsll, rrcpcv TOU Ev6e; ~ TWV lTEPIOOOT£PWV dlJEOWV KOI OUYKEKPIIJEVWV EpyaToTExvl vTTapaywYIKwV oxornov (lTapaywy~ ~/KOI KuKAo<popia UAIKWV a8wv ~ lTapox~ UlTIlPECJlWV), EVO<; alTWTEpOU OKOlTOU, xcrc xc ovC; OIKOVOIJIKOUKEpOOOKOlTlKOU) (~A. IJETasU TTOAAw Kcpcxcrocvrp' fapQiKa, ATOIJIKO EpyaT~~o LliKalO,. 19~5,,0. 62, M,IXallAioll-Nol,J '?O, EplJAK 479, ap~~. 13 ETT., Kcpcxcrccvn, H svvouo; Telsle; Tile; EKIJETaMEum:w<;, 1969, a. 20, 49 ElT., KaIJEVOTTouAo, EEpyLl 56, o. 146, An 684/61, EEpyLl 21, o. 94, An 661171, LlEN 28, 0. 70, An 32/73, LlEN 29, a. 308, An 81177, EEpyLl 36, c. 360, An 400178, NoB 27,0.182, An 650/82, EEpyLl41, a. 648, An 12/8 ,EEpyLl46, 0.768).

2) no T'lV OlorriO"TwO"Il TIlS urrap~£ws fJ£Tol3ll3ao"Ews JlIOS

. .

HTlX£IP~o"£WS '1 vopoxovlc 8£wpti ws aTTo<paO"IO"TlKO TO KPIT~PIO TIlS

OlaT~PIlCrIlS TIlS TaUTOT'lTas TIlS- 'ETO"I, yiVETOI O£Ki~ 11 UTTap~'l JlETal3lJ3ao"EWS O"TIlV TTEpiTTTWO"'l rrou 0 olaooxos JlE OTTOIOVO~TTOT£ TPOTTO aVaAOfJJ3avEI KOI O"uVEXi~EI TIlV ETTlX£IPIlJlOTIK~ opaO"TIlPloTIlTO, UTTO T'lV TTPOUTT08EO"'l OTI '1 £TTlX£iPIlO"'l O"UV£Xi~ETaJ ws OIKOVo't!lKr]

P'nF'" -

.' - .. I..., orofessi I

nlltlro proresstona

do ..... nload the free trial on line EIt nitropdt",om/proresEiona I

J.JOveXoa Kat OlaTf)pfl rnv TauToTDTeX Hl<;.lrlE TO vi» q>opia, JJE TOV 1010 rj OIaCPOPUIKO TiTAO r) JJOPCPr) (f3A. UVTf TToAAwv aAAwv An 842183, EEpyLJ 43, o. 268, An 121/87, EEpyLJ 46, o. 921, An 1867/87, EEpyLJ 48, o. 65, An 939/88, EEpyLJ 48, a. 793, An 229/90, EEpyfJ. 49, a. 723, An 610/91, EEpyfJ. 51, o. 136, An 18/91, EEpyLJ 51. a. 125, An 891/92, EEpyl1 52, cr. 454, An 889/92, EEpyLJ 52y o. 456, EcpA8 9846/88, EEpyfJ. 48, c. 403, EqJA8

'14612188, EAAl1vf} 32, a. 611, IIEf3EVT'7, 6. TT., o. 1173-1174, TOV f61OV, !J.EN 48, o. 1224-1225, KOuKla6'7, EpYUTIK6 l1fKUlO, A TO/lIKE~ EpyumUKE( XXEOE/~, 1995, a. 317, 321, A ya;\A 6 TTO u;\ 0, Epvanxov fJ.fKUlOV, 1958, - o. 274-275, KU/lE:v6TTouAo, EEpyfJ 54, o. 1044, TOV f61OV, EEpyLJ 56, o. 149, J.lE rttpatttoco

TTUpaTTO/lTTt~.

/

riVETOI TTEpatTEPW OEKT6, 6T1 TTPETTEI va crrooxorreir I 11 olaTrlP'lOIl TIl<; opyavIKf]~ Ev6T'1ra~ TIl<; ETTlX'£IP~OEW<;, E 0 olaooxo<; vo I-lTTOPEi va OUVEXioEI Til AEltupyra T ~ 'f6Ia~ ETTIX£IP~OEW<; W<; OIKOVOI-lIK~<; I-l0vaoa<; IJE TIlV lOla ~ TTOPEJ-.I<pEPrl IXEIPIlOlOK~ opoarllpr6TIlTO. AUT6 KoSiarOTai E<pIKT6, 6rav I-lEra~r~aC;ovTaJ w<; opvavtouev OTOIXEio TIl<; ETTlXEIP~OEW<;, TO orrolc I-lTTOPOUV va oIOTIlP~oOUV KOI uTT6 TOV olaooxo Tr]V aMf],AE{apTf]Of] KUI T'7V 0PYUVWTfKf} Ev6T'7Ta TOU~ vrc rnv ETTloiw~1l TOU epvororeyvrxou-rrupovtovucou OKOTTOU TIl<; ETTlXEIPrl0EW<; (f3A. II Ef3EVTn, 6.TT., o. 1173-1174, TOV 1610V, LJEN 48, o. 1224-1225, KouKla617, 6. ~17, 321, AyuM6TTouAo, EpyaTfK6v LJjKUlQV, 1958, a. 274-275, .. KUJ.lEV6TTouA0, EEpyLJ 54, a. 1044, TOV 16/0, EEpyLJ ,a. 149, An 71171, 6.TT., An 602180, EEpyLJ 39, a. 534, An 1494/81, EEpyLJ 41 0: 76, EqJAe '3253/86, 6.TT., EcpOEOO 797/89, ApJ.lEv6TT. 43, a. 236, «aed»; Kat TI~ ClVwripa/ TTa{Jdr:rOJ.1TTtC;). -~,

Era rrxcloic, TTEPOITEPW, TIl<; YEVIKrl<; a~loA6YIlOIl<; ouvexrtucrcn KaJ TO EIOO<; TIl<; I-lEra~ll3a~6I-lEvll<; ETTIXEIP~OEW<;. KOla xcvovc, OTI<; 1310I-lIlXOVIKE<;TTOP<:XYWYIKE<; ETTlXEIPrl0EI<;, orrox; EV rrpoxaucvco (KOI OE av SECT] I-lE TI<; EI-lTTOPIKE<; ETTlXEIP~OEI<; KOI TI<; ETTIXEIPrl0EI<; TTapox~<; UTTIlPEOI' ), I-lEyaAuTEPIl onucolc EXOUV TO UAIKa I-lEoa (1-lIlXavE<;, EYKoraoTaoEI<;, E~OTTA 01-l6<;, EpyaM:ia, rrpwTE<; KaJ ~OIlSIlTlKE<; UAE<;, OX~l-laTO KOI AOlTTa IJETO<popIKa I-lEOO, computers, E~OrrAI01-l6<;' vpcoeiou, oKiVIlTO KaJ krlprc K.a.) (KoIJEv6TTouAo<;, EEpyL1 56, c. 150).

H rrpooqxrrrj aTT6<p001l L1EK c-234/04 Oemiz (c-233/04) «rrc Securitor Aviation ltd KOI Kotter Aviation Security GmbH and Co TIl<; 15.12.2005 (L1EN

do ..... nload the free trial on line 8t nitropdf.comzprofeesrona I

II

...

1483 1564 ETT) aTTooQ(p~VIOE OTI xpknuo OTOIXEio vrc T'lV urraps'l T'le;

~Era~il3ao'le; OEV tivrn 0 TpOTTOe; T'le; ~ETa~OA~e; aAAa 'l OlaT~p'lO'l pcro T'l ~ETa~OA~ aUT~ T'le; EV A6yw OIKOVO~IK~e; ovrornrcc (I3A. 311] OK£4J'l crrooccecoc). To .1EK TTayiwe; oExnOl OTi ~ETasu T'le; ~ETal3l(3as6~EV'le; ETTIXEip'lo'le; - EYKaTaOTaO'le; KOI IT)e; 0lao6xou OEV rlvrn cvcvxcloc 0 a~EOOe; cru~J3aTIKoc; OEO'JjOC;, aJ\J\a apKEI '1 TTpav~aTIKrl crUVEXIO''1 TWV iOlwv opacrT'1PloTrlTWV (20.11.03 C-340/01 Abler, LUAAOY~ 2003, 1-14058, OK£4J'l 39 = b.EN 2006 OEA. 36, aTT6<p. 24.1.2002 uTTo8. C-51/00 Temco, LUAAOY~

,

..

2002 1-1002 EWe; 1003, OKE41E1e; 31-32, crroe. 25.1.2001, uTT08. C-172/99 Liiker::m~, LUAAOY~ 2001 1-768 ETT., OK£4JE1e; 19 ETT). npOKEI~EVOU va oiaTTlOTw8Ei 'l OlaT~p'lO'l T'le; rcurorqrcc ~Iae; xc a ora8Epo Tp6TTO opyavw~EV'le; oVT6T'lTae; TTPETTEI va Aa~~aVE 01 uTT64J'l 0 OUVOAO TWV

I

TTpay~aTlKWV TTEploTaTIKwv, £T 1 WOTE aUTO. a ~TIOpOUV va EKTI~'l80uv aTT6

TO OIKaOT~ (3aOEI UYKEKPIJJtVWV KPIT'lpfwv. T£Tola KpIT~pla, TO orroio EXEI TO b.EK ~E Til vouoxovlc T eivrn a) TO Eiooe; T'le; ~ETa(3l~asO~EV'le; ETTlXEipl1<J'le; ~ evxcrcorconc (trx av zlvrn 1310~'lxavfa ~ ETTIX Cff'I apo De; UTT~pEOIWV), (3) 'l aVaA'l4J'l 'l ~'l aTT6 TO YEO copcc T'le; UAIK~e; T'le; UTTOOO~~e; (KTIplaKEe; EYKaTaOTaOEIe;, ~'lxavoAoYIK6e; EsoTTAla~6e;), y) '1 asia aOAWV OTOIXEiwv (orurc,

<P~~'l, TEXvoyvwoia), 0) 0 (3a8tJ6e; 0~016T'1Tae; TWV

OpaOT'lpIOT~TWV TTPIV xrn ~ETa T'l ~ETal3rl3aO'l, E) 'l ~ETa~il3aoll TIEA t cc, or) 'l EVOEX6~EV'l ~ETa~il3ao'l Kal aVaA'l4J'l O'l~aVTIKOU ~tpoue; TOO TTPOOWTTlKOU aTT6 TO OlaOOXO ETTlXElpm..laTlK6 eopsc KOI 'l TuX6v onucvr n ~EOOAal3'lO'l avaOTOA~e; TWV OpaOT'lpIOT~Ta aTT6 TIlV TTOU0'l spvcouov '1e; lTPWT'le; ~TTlX~iP~O'1~ - EYKaTd~;ao'l~ ~£XPI TrJV tvap~'l M:;T~Upyi~~ TOU ola'60;ou. H ratio T'l~ vopoxovlcc aUT~C; EVTOTTfsETOI orn ~tpl~va TOU KOIVOTIKOU olKaoT~ va EVIOxu8Ef 'l rrpoorcoto TWV Epyaso~tvwv OE TO~Ei~ OIKOVO~IK~e; OpaOT'lpI6T'lra~, 6TTOU 'l EUEAlsia OTIe; EpyaaraKt~ OXtOEI~ aTTt' AEUpa TOU Epyo06T'l EiVaI TO S'lTOU!..lEVO Kal '1 KIV'1TIKOT'lTa OUVa!..lIKOU ouxv ' .

ATT6 TTAEUpaC; EM'1VIK~~ vouoxovlc; '1 J.JETa(3fl3ao ETTlXEiP'1o'1C;

aTToTEAEi VOJ,.lIKO AOYO avaAr)YJEWC; Eu8uvr]c;!auTou, TTOll Tr]V aTTOKTa, r)TOI TOU OIOOOXOU, Yla TIC; EVOXIKEC; unoxpEwcrEIC; TOU OIKalOrrapOXou TOU, Or]AaOr) TOU <PUO"IKOU r) VOJ,.lIKOU rrpocrwrrou, TO orroio r)Ta 0 TTporWOUJ,.IEVOC; <poptac; Tr]C; ETTIXEipr]crnc;. KaT' ap8po 479, 481 AK 0 TEAEUTOfo~ OT'lV TTEpiTTTWOf"} TTOU EsaKoAouSEi va U<pfOTOTaJ w~ UTTOKElj,JEVO

do ..... nload the free trial on line et nitr©pdtmmlprofesoi ona I

olKaiou «n ~ETa Til ~~l3il3aoll, 6TTW~ VIa TTapaOEIViJa oUiJl3aivEI ~E ETa~a, 11 orrolc I3pioKETOI oro OTaOIO TIl~ EKKa8apI01l~, OEV aTTaMaoOETaI, aAAa E~aKoAou8Ei va Eu8uVETaI ~ETa Trl ~ETal3il3aoll EI~ oA6KAllPo ~E TOV aTToKTwvTO, VIa TO XP£1l TTOU £IXE avaAal3EI ~ Eixav ETTlOIKaOTEi EI~ l3apo~ TOU KaJ iJETa13113aoTIlKav OTO olaooxo (OWp£UTIK~ avaoox~ Xp£OU~ EK TOU vouou, ApxavIWTaKIl~: METal3il3aoll rreprouolcc ~ ETTIXEipllOll~ 1997, passim). Kal 11 rrcvro EAAfJVIK~ vouoxovlo KaT' E<pap~ov~ TWV op8wv VO~IKWV OlaTa~EWV . ap8p. 6 rrcp. 1 v. 2112/20 KaI ap8p. 4 rrcp. 1 TTO 178/02, O£XETaI 6TI o<pEiAETaI va E~ETa~£TaJ uovo 11 quvopopn TOU rrpcvucnxou YEvov6TO~ Il~ ~ETal3oA~~ TIl~ ETTlX9PIl01l~ KaJ av aUT~, olaTIlPwvTa~ rnv TauT6T Ta TIl~, cruV£Xi~EI Tr] opacrTr]pI6T'lTeX Tr]~ xrn fJETeX rn fJETapfpacr'l (E<p.nElp. 833/01, EE~ 2003 279). ApKEi OnAao~ 0 olaooxo~ va aTT£. ~OE rnv ETTlXEiPIlOIl tOTW KaJ povo TTpO~ EK~ETa"AEuoll (M aK6TTouAO~, £ rnucrc EU8uvll~ A6vw olaoox~~ crnv ETTlXEiPIlOIl, P.EE 200 ,556-7). 0 v6~0~ cpxelrm ollAao~ ere va uTTapXEI rcurorqrc Tll~ ouvEX~6j.JEVll~ ETTl EiPllOll<;;, ~E rnv orroic OUVO£ETaJ ~

-_

ouvocorcv 0 Epva~o~Evo~, tOTW Kat ~E Ola<pop-ET-IK-'O-T~I-TAO ~ ~opcp~, xwpi~ va

slvrn crrcootrnrn fJ uTTap~rJ VOiJIK~~ olaoox~~ ~ETa~u TOU rrcxcrou KaJ TOU vsou eopcc.

KaT' op86TEPll aTT04JIl, fJ £u8uvf'j TaU olao6xou xcrd TO TTO. 178/0

tXEI w~ TTOOOTIK6 opro rnv a~ia TWV ~ETaI3IJ3a~o~£vwv OTOIXdwv, KaT' ./

,.

avaAOVIK~ E<papj.JOV~ TOU xcvovc TOU ap9pou 479 AK (An 1222/98, EE~ 1999

983, ZEpOEA~~ EE~ 1996, 254). AUTo ~aMou EVIOXUETaI «n- aTTO. Til PIlT~ olQTlmWOIl TOU ap8pou 4 rrcp. 1 EO. a' TO TTO 178/02. H Kpf 11 VIa Til OIQT~PIlOr] ~ ~Il TIl~ TauT6TIlTO~ TIl~ OIKOVO~IK~C;; jJovaoae;; «n ETTOJJtVW~ av OUVTptXEI ~ETal3il3aoll TIl~ ETTIXEipIlOIl~, E~aPTaTai aTT6 Til CTuvoAIKrl EKTiIJ'lO'l TWV OUVS'lKWV T'l~ CTUYKEKPIIJiv'l~ TTEpiTTTWO'l~, 6TTW~ EXEI KaTaA~~EI OIlAao~ KaJ 11 TTPOPPIl8Eioa vouoxovlo TOU bEK.

KaT a rnv EAAIlV1Kal vopcxovlo xplotpo o'TolXEia Via TI1 E~aKpil3woJ1 Tile;; iJETal3il3aoll~ ~Ia<; ETTIXEiplloll<; ~ 6XI Tuvxavouv TO aK6Aou8a: a) fJ ~ETal3il3aoll UAIKWV ava8wv (xriorc, ~llxav~~aTa), 13) 11 iJETOl3iJ3aoll aOAwv ava8wv (0IaKpITIK6e;; TiTAo<;, TTaAaTEia KA1J'), V) J1 TTp60AIl4J1l ~ PIl onuuvnxou jJtpouC;; TOU EPvaTlKOU ouva~IKou aTT6 TO VEO ETTlXEIPlll..laTia, 0) 0 J3a8j.J6<;; ouorornrcc TWV opaoTIlPloT~Twv TTOU aOKOUVTaI TTPIV Kat JJETa Til ~ETal3il3aoll,

Created with

nii'troPiDF·professional

oIownlOalol the free trlal online <It nltropdf.comzprofeaaorral

c) 11 oloPK£I~TIle; £VOEX6I-lEVIle; OlaKOTT~e; TWV opaoTIlPloT~Tw~ aUTWV, Kcrc TOU VEOU epvooorn roxuouv 01 aVaYVWplOnKOU xapaKT~pa orrcqxicr«; TTOU EiXav EKo08El KaTO TOU TTaAaJOU «n OE 130poe; TOU EKTEAOUVTaJ or KaTaljJll<PIOTIKEe; aTTO<pOOEIe; TTOU EiXav EKo08El KaT' EKEivou (YVWI-l, N2:K 482/65, EE~ 1965,1444).

ATT6 TO ouvoA.d TWV OTOIXEiwv TO orroic TTpOEKUljJaV (aTTOOEIKTIKO I-lEOa EVOpKEe; KaTa8Em:le; T600 TWV ucprupcov aTT6oEI~Ile;, 600 KaJ TOU ucprupc aVTOTT6oEI~I)C;) TTpOEKUljJE oa<pwe; 6TI OY 110AOr. EAABE XOPA METABIBAr.H KAMOY'H TMHMATOr. EnIXEIPHr.Hr., nlo OUYKEKpII-lEva:

/

a) De; cvco rrpoppnen '1 O~etV olaooxo<;; T'1<;; aVTlOIKOU ~ac;

OUObTOTt aTTEKT'1<rt A.tITOUPVIK~ Kal opvnvurnxr] aUToTEAtIO, OUTt (3t(3010 KOTE<rT'1 OUTOVO!J:'1 OIKOVO~IKOC; <poptoc;, Kavoc; va avaAaJ3tl T'1V J

[TTIX[lp'1~aTIK~ opa<rTI1PIOTnfu TOU UTT ;net~[VOU OIKaJOTTapoxou Tile;,

,

Kclrot 11 EvaYO!-lE 11 loxupi TIlKE 6AWC; Eu<paA!-lEVa KaJ TTpOOXIl!-laTIKO 6T1 TO OUVOAO TOU KAOOOU TO rpoyclou UAIKOU (<<aTT6 TO rEVIK6 ~IEU8uVT~ Ewe; TOV

-

TEAEUTaio Epyon']» OTTWe; xapaKTIlPlaTlKO cvctpep 'om 11 ~~TioIK6e; !-lae;

ouvopoxovncc OTI 01 OIOIKIlTIKEe; (T!-l~!-la av8pwTTivou OUVaI-lIKOU), OIKOVO!-lIKEe;

(AOylaT~PIO, !-l1080oooia KATT) «n VO!-lIKEe; UTTIlPEoiEe; rrcpeyovrcv KaJ E~aKoAou80uv va TTapExovTOI aTTO rnv cvcvouevn KaJ ~ !-lETOl3ll3osouoa ETa plc.

00T600 11 !-lETa!3i!3aoll ETTlXEf

/ TTPOOTT08ETEJ OTi 11 OIOOOXOe;

ETTlXEiPIlOIl, E<p600v UTTOPXEI Olaoox~, TT ETTEI va OUVIOTO Eva UTOVOlJO svrclo OUVOAO KE<paAaiwv KaJ UTTOOOjJWV, ulc aUTOTE . OIKOVO!-lIK~ !-lovdoa, 11 orrolc

. ... ,. . , . - -' .. ~ '''' .. ,. . .'. ,,:".

8a !-lTTOPEi va OlaTIlP~OEI, UTT6 TIlV OIOOOXO KaTOaTaOIl TIlV aMIlAE~OPTIlOIl'Kar

TIlV opvcvomxf EVOTIlTO yla TIlV ETTlOrW~'1 TOU EpyaTOn:XVIKOU-TTapaYWYIKOU OKOTTOU TIl<; ETTlXEIP~OEW<;, Ev TTPOKEI!-lEVOU KOTI TETOIO OEV EAa!3E xwpa, Ka8600v 11 UTTOTI8E!-lEVIl"OIOOOX0<; ETTlXEiPIlOr] cxouc xcn !-lETO Til OOKr]OIl'TIl<; EVOIKIle; aywy~<; !-lae; aTT£KTrloE uovo UAIKO !JEoa Yla rnv ETTiTEU 11 jJ£pou<; TOU OKOTTOU, TOV orrolo E~uTTIlPETOum: r] aVTio1K6<; jJae; we; TTpOe; TOV KAOOO ~ ruruio TOU rpoyciou UAIKOU, EVW rcuroypovc couvcrouce we; TTpOe; 'TIlV ola!-l0P<Pwor] EVOe; evrclou opvcvurnxou . KQI OIKOVO!-lIKOU OUV6AOU EMEfljJEI olOIKIlTIKwv, OIKOVOjJlKOAOYIOTIKWV KaJ'VO!-lIKWV UTTIlPEOIWV,

H rrcpo ~ TWV, we; (x.~~ UTII]PEOIWV'EK"jJEpOO'e; TIle;'avTloiKou !-lae; TTpOe; !f rnv E.T.Y,E. xciroi EK<PEUYE~ TOU xcrcorcrucou OKOTTOU Tile; EKKaAouoa<;, OUTE Created wllllhi

do ..... nload the free trial on line et nitr©jDdtmmlprofesEoi ona I

P'nF'" -

.' - .. I..., ·f-·· I

nlltlro proresstona

download the free trial on line EIt nitropdt",om/proresEiona I

aTIO rc KIVIlTa Tile; TIf:pIOUO"laKa -me; O"TOIXda KaJ rqv KaTtO"TIlO"f:

UTTEpYOAa(30 Tile; O"E ~tpoe; TOU ETTIXEIPIl~aTlKOU Tile; KAaoou, Xwpi( va TO( I..IETa!3l!3doEI TOV KAdoou 0 TO TI..IOl..la TOU Tpoxaiou UAIKOU, Ka8600v I) 01 aUIJ~daEIe; TTOU EIXE UTToypd41Ef 0 EvaYOIJEVO TTapEIJEIVav Kaf E~aKoAou80aav va EKTEAOUVTaI aTT6 mJT~V, EVe;) II) Il E.T.Y.E. OTEPEiTO rcuroypovo OIOIKOTIKWV, OIKOVOJJtKWV KOI VOIJIKWV UTTOPEOIWV Yla TOV avdA0410 KOI EKTEAEOll TOU OUV6AOU TOU KAdoou ~ TIJ~lJaTOe; TOU rpoyclou L/AIKOU.

y) Ldl-lEpa, 6TTWe; cuvouoxovnccv 11 aVTioIKOe; KOI 0 udprupcc

, .

avraTT6oEJ~fle; TWV IOXUPJ0I-lWV lJae;, fl E.T.Y.E., 0 orroic EIJ<pavi(£TaJ we;

,

EPyoe6TOe; lJae; ~OO orro 1.10.2006, oavEi(EI IJEP ; TOU IJETa<pEPOlJtvou

lTpOaWTTlKOU Tile; rrioto aTOV aVTiolt<6 lJae;, aTT' 6TTOU IJETa<pEp8~KaIJE, npoKEq.JEVOU KdTTOIOI E~ IlI-lWV va alTaaxoA080' J..IE OTIlV KaT aKEU~ EITE TWV

J

UTTOI3PUXIWV, EiTE TWV lTAWT . '1/ IJEaWV, 0 'n: KaJ fl E.T.Y.E. va AaIJ13dvEI

I

al-loll3~ Via TO oa'Lt101J6 Til aUT6. ATTOTEAEajJa aUT~e; Tile; TTpaKTIK~e; TuYXdvEI

TO YEyov6e; 6TI rrcpc T e; laxuplo~oue; Toe; aVTlOiKOU !..Iae; Via rn jJ£Tal31l3aoo TOU KAdoou ~ TO.u 1J~lJaTOe; TOU rpoxuiou UAIKOU, ClYOIl£VO Ti~PEIXE EvavTI ajJoll3~e; ern 0~8EV 0ldoox6 Tile; OIOIKIlTlKEe;, OIKOVOjJIKEe; KaJ VOjJIKEe; ulTI1PEalEe;, TIe; avtBEaE jJEpOe; TWV EPvaOlWV TTOU EiXE avaAdl3EI, OlaTOPWVTae; vrc TIlV lore TO OUVOAO TWV cvvoptov pxtm:wv (rrpovpcpucnxe; oUjJl3da -c;) O"XETIKd jJE TO rp Xaio UAIK6 KOI Ka8lOTwvTae; rnv UlTOTI8£'7 Ido0l<0 UTTEpyoAdl3o Tfle;, crro rnv dAAIl oavEi~EOI TIe; UTTIlPEOiEe; TWV I-lETO<PEpOjJ£VWV ornv 0~8EV oldooxo Epya(OIJ£vwv KaTa~ • MOVTae; J..lE TIT OElpd ne; alJoll3~ ern «oldoox6» Toe;. ETTOI-'EVWe; Ka8ioTaTO! aa<pE on Il ercrpelc El:YE aV~KEI TTA~pWe; ornv otpcipc ernpporp; Toe; ENAE, OE onuslo TTOU OEV £XEI I lK~ Tile; oIOIKIlTIK~ l3oUA1101l, ETTlXEIPlll-'aTlK~ aUTOTtAEla KOI OIKOVOI-'IK~ aVE·~apTflaia. nOAAW OE jJdMov crcv crro aUlJl3aall 11 orroic KaTapTia8flKE j,.lETO~U Tfle; EvayojJEvIle;, TIl<; ETYE «n TWV OUO J..lETOXWV Tfl<; ETYE (INTEVKOI IGWA), TpOTTOlTOlllTIK~e; I-'iae; apXIK~e; aUJ..ll3aalle; rrxcrolou, TO lTEPIEXOjJJO Tfle; orrolcc 'ly~poiJ~i£-Rcli E8£0~I-'E xm ~vw1TI6v TOU LlIKaaTl1piou Lae; tiTl1jJa va jJae; rrpocxourouet WOTE va Adl3oUI-'E crrcvrsc yvwoll: cvrfvpcoo Tile; orrolcc , (TpOTTOlTblflTIK~e;) Kal I-'ETa<ppaa~ Tile; lTPQaayOjJE KOI ETTlKaAo(ljJE8a, aM.a KOI OTTWe; KaTE8Eoav KOI Ev6pKWe; EVWTTlOV TOU EIPIlvooiKOU A81lvWV , 01 ucprupe; jJae; BaaiAEIOe; KapaKITOIOe;, npOEOpOe; TOU LWl-'aTEIOU Epva~OI-'EVWV OTa EAAI1VIKd NaUTTflVEia «11 TPIAINA» KOI 0 IwaVVfle; BAaxaKIle;, OTIe; UTTO TOV

...

do ..... nload the fjre8 trial on line et nitr©pdtcomIJDrofesoi ona I

cpisuov 12432/2008 KaJ 12~9/2008, cvncrotyox; EVOPKE<; KaTa8EoEI<; TOU<;, .~ TTpOKllTTTEI OVEU ETtpoU n O"UVEXr)<;; Kal OIOPKr)<;; xpr]l.JaTOOoTI)O"I) TI)<;; ETYE aTTo TI]V ENAE aAAo Kal O"UVEXEl<;; XPl)lJaTOppoE<;; YEVIKW<;; TOU OlJiAOU ThyssenKrupp, aKolJa Kal OOVEIO 1,5 EK. EUpW, rrpoc:;: Ilia arrAr) urrEPyoAol3o ETalPElO, orrwc; I] ETYE ... Evw UTT~PXE KaJ oQ(p~e; TTp6!3AEljJll

va TE8d OE EKKa8ap 11 rnv 3011 LEmEj..I!3piou 2008 11 ETYE (ap8po 5 TIl<; we; cvco oUj..I!3aoEWe;)... npaYj..IaTlKa· E~OIPETIK~ TTap£j..I!3aoll Tile; ENAE om EOWTEplKa I)tae; aVE~apT~TOU Kat aUTOTEAOU<; Kat EUPWOTOU OIKOVOj..llKa ETTIXElp~OEWe;, 6TTWe; q ETYE.

;' /EK TWV aVWTEpw EUKOAa ouvcror va ouvcve: aVEie; on 11 TTpaKTlK~ TTOU aKOAOu81l0E Il aVTio1K6e; j..Iae; j..IE rnv UTTOTI8EI-IEVIl olaoox6 Tile; E.T. Y.E. A.E uovo j..IETa!3f!3aoll ETTlXEiPIlOIle; OEV urropel va 8EWPIl8d.

/ / /

1. KaTEoEix8 I A01TT6v/6n ornv uTF6 xpiorv rrcpirmoon 11 cvcvouevn

crcipelc ENAE ouo6A C; ETTPOXWPIlOf: OE arr6oXIoll TOU Maoou KaTOaKEU~e; TOU Tpoyciou YAIKOU. LUj..Icpwva j..I£ rnv taJpia-GM' Kat TIlV vouoxovlc Tile; aTT6OXIOIle; KAaoou ETTlx£ipIlOIle;, 8a ETTPETTE: Il evcvouevn va EXEI TTpOIKOOOT~OEI rnv 8uyaTplK~ Tile; jJE TO OTOIXEia EKEiva TOU EVEPYrJTIKOU rc onoia va OUVIOTOUV rrpcvucnxn arr6gxloll, acpou !3E!3aiwe; cure crronunaouv v0l-lij..lwe; (rXETIKO 22 Kal 23). npaYj..Ia TO orrolo Il aVTiOIK6e; ~ OU06AWe; ETTpa~E. A Tl8trwe; UTTOKE<pc.\AOIoo6TI')OE oxorripcoc nv 8uyaTplK~ Tile;, XPIlOlj..lOTTOIWVTae; aUT~V we; 6XIlI-I aTTEj..ITTAOK~ Ile; a 6 200 TTEplTTou, aPXIKWe;, Epya~Oj..lEVOUe;. H DE rrpoocvn UTTO cpaAOIoo6TIlOll [Ie; ETOIpEiae; ETYE, rrcpcv Tile; TpoTTOTTOIIlTIK~e; LUj..Icpwviae;' nAQIOibU 11 orrolc E 'PPWVUEI KaT 'aolaj..lcplo!3~TIlTO Tp6TTO rnv TTp68EOll aUT~ Tile; EKKaAouoae;, aY~1 rrpoc TO OUI-ITTEpaOj..la Tile; UTTap~lle; KaJ TOU !3ouAIlTIKOU OTOIXEiou TOU 06AOU

2. ETTlTTAtov 11 O~8EV crrocrron TOU KAaOOU ouou j..IETa T~V pya~ol-ltvwv -Evay6vTwv OU06AWe; aTTEOEix81l KaS6TI 01 Epya~6I-lEVOI apEixav KQJ TTapEXOUV TIe; UTTIlPEoiEe; TOU~ OTIlV EKKaAouoa, I-lE usee Tile; avnoiKou I-Iae;, I-lE xp~l-laTa aUT~e;, 11 OE Ercrpelc Tpoxclou YAIKOU OEV opaCTTIlPIOTTol~8rJKE TTOTE. floMw<; .OE 'rrpoorrcesl 11 EKKaAouO"a va TOU<; EJ.I<pavicrEI W<; Epva~OJ.lEVoU<; err 11 V ETYE, 11 orroic OEV ola9ETEI OUTE TO 1-.1£0"0, OUTE TOU<; xwpou<; aM' OUTE rrpoorrnxn cruv£x10"Il<; TIl<; ETalpEia<; rrpOKUTTTEI crro TIlV O"uJ..I<pwvia TOU<; I!! (BAETTETE ap8po 5 Tile; TpoTTOTTOIIlTIK~e; ouuqxovicc I-lETO~U

do ..... nload the free trial on line at nitr©pdtmmlprofesoi ona I

EvaY0!JEVr"le; «n Fi'Y'E, l:XETIKO 27). 01 Epya~6!JEvol 01 orroioi Erv-aI KaT' cvcvxnv xrn 6XI KaT' ETTIAoy~ oaVEIOTEe; Tr"le; erctpelcc. !:lEV EsaVTA£fTaI TO ETTiKEVTPO TWV aXEaEWV TOUe; !JE TOV epvooorn, crnv IOI6Tr"lra TOUe; we; !Jla8wTWV or"lAao~ we; <poptwv xpr"l!JaTOOIKOVOIJIK~<; a~iwa'le; EVc;IVTI TOU Epyoo6TIl aMa EXEI we; ETTIKEVTPO rnv Olaa<PaAlall Tile; 8Ealle; epvooicc.

E~ aMou Kal TO ap8po 22 TTap.1 TOU l:uvTaYfJaTOe; ETTlTaaOEI rrjv KaTOxupwall TOU OIKalWIJOTOe; epvccicc, EVW OTO TTEPIEX6fJEVO TOU oIKaIWfJOTOe; curou aV~KEI, 6XI uovo 11 EsEUPEOIl fJiae; 8Ealle; Epyaaiae; aAAa «rn

,.

'1 OlOT~PIlO~ Tile;· LE ivo» 6!JIAo ETTIXElp~aEWV I] P!]TPIKr] ETmp£ia £IVai aUT~ TTOU aT£u8uv£1 T'lV 13ouAllar"l, TIlV OIOlK'lTlK~ Kal Til OlKOVO!JIK~ opvcvioon

Ma KI rnv TToA1TIK~ aTTaax6AIl0r"le; TWV 8uyaTpIKw ETTlXElp~m:wv. H

E<paPIJoy~ GTIlV TTpa~r"l Tr"le; 8Ewpfae; Tile; VOIJI ' e; aUTOTEAElae; TWV VOfJ1KWV

J

TTPOOWTTWV 8a EI E aav errors cepe 0 !JIO, T6e; va uqv ouvcrce va aTpE41EI

KaTa Tr"le; J.l'lTP1K~ ETalpEiao/'1'le; a~lwaEIe; rrpocrcolcc TTOU TOU TTapEXOVTaI aTT6 rnv EVVOIJr"l ta~r"l, IJE\t vruc aVUTTEpaOTTlaTOe; aTTEVaVTI ore KE<paAaIOUXIKa OUIJ<pEPOVTO KQI Tie; ETTIXEIPr"lIJaTIKEe; aTTo<pa~{) EVTPOU TO orroio

,.

ccuvcrcl va rrpoccvvtca. ( np!3A. TpauAou-T~avETaTOu, To EpyaTlKo OiKQlO or KpiaJlJrl Kal.JTT~, 0.89, 1990].

3. ETTOIJEVWe;, n rrpoorccic TOU Epya~o!JEvoU, 0 orroioc TTapEXEI TIe; UTT~EC; TOU aE auvoEoq.lEv e; ETTlXElp~aEIe; OEV Sa rnpETTE va ucrcpsl cs TTp TOaia OE aXEall fJE EK£ivov TTOU auvoEETOI!JE Ic ETTlXEiPllall fJE aTTX~ oO!J~. noAu TTEPIOOOTEPO crro Ka8E oavElaTO TOU ok!lAou, 0 Epya~6IJEVO £IVaI EKEivoe; 0 orroioc EXEI, aV.aYKIl. crro ~EyaAuTEpr"l rrpocrcot ,a<pou, loiwe; <!Tr"l . JTEpiTTTWall

".. - ..

Tile; aTTwAEiac; Tile; epvcoic; TOU, A6yw aTToAuOIle;, 8iyoVTOI ~WTIK~e; Ofwaoiae;

aUJ.l<pEPOVTa TOU, !JE rrpoqxrvri ETTEIJ!3aall OTOV rruprivc TOU OIKalw!JaTOe; epvcotcc, r"l rrpooroclc TOU orrolou, EivOI KOI aUVTaYfJaTlKa ETTI!3E!3AIlIJEVr"l. npoC; T'lV KaTEu8uvOll aUT~,~TOI Tr)V rrpoorcolc TOU Eya~o EVOU KQI 01 aTTO<paaEIC; TOU Aveordrou.zuxuo rqplou An1066/1985, An 83 71988.

4. Daov coopd OE TIlV Eu8uvr"l Tr"le; !JIlTpIK~e; ETalpEiae; - EKKaXouaae; aUT~ 8a r"l0uVaTO vc aTolXEI08ETIl8Ei fJE avaAoYIK~ E<papJ.loy~ TWV OlaTaSEWV Tile; Eu8UVr"lC; aTT6 OlaKIVOUVWar"l, Ko86T1 11 !JIlTPIK~ ercrpelc J.lE TIe; ETTlXEIPIl!JaTIKEe; Tile; ETTlAoYEe;, onproupvel KIVOUVOUC; ylo TOUe; TpiTOUe; «n loiwe; TOVe; OOVEIOTEe; Tile;, IJEpOe; TWV OTTOIWV, avaYKaOTIKWC;, OTTOTEAouv «n 01 Epya~6!JEVOI. ETTOfJEVWe; TO aya80 Tile; epvcolcc aTTOTEAwvTac; EVO oTT6AuTO ayo86 8a

30

download the free trial on line et nitr©pdf.mmlprofesoi ona I

ETTP£TTf"...*'O TTPOOTaT£U£TGI OTTOT£A£OI-lOTlKa. [npI3A. rT~TTOuAou, r£VIKO EVOXIKO, a. 310, <1>. ~£PJ.lIT~aKrt, npol3A~l..laTa £u8uVIlc.; UTOUc.; oJ.liAouc.; £TTIX£IP~O'£WV, 0'.261].

5. H £u8uVIl Tile; jJIlTPIK~<; £Talp£ia<; - £KKaAOUOOe; OTIlV £1TiolKIl TT£piTTTWO'l, OUVOTGI, £TTiOIl<;, VO 8£jJ£Alw8£i aTO OTOIX£io Tile; OI-lE'\£IOe; AK 330 £0. 2, «OjJEA£IO uTTapX£1 6 av OEV KaTa~aAAETaI 11 £TTlI-IEAEIO TTOU aTTOITEiTGI OTl<; OUVOAAOyEe;».H OjJEAEIO ETTlTE,\Ei OITTA~ '\EIToupyia, o<pou 1-1£ rnv iOlo TTpa~'l, rnv al-l£'\~ - OVTlOUVOMOKTIK~ ouprrepnpopc, jJTTOPEi vo 8q.JEAlw8Ei KOI 11 rrcpcvoulc Kat 11 UTTQITl6T'lTa. [np~A. LTa80TTOUAOU , Fevuco EVOXIKO LliKOIO, 0.115, ap8po 330]. Eav I-IETO<pEp8Ei '1 OX£TlK~ TTpO '\lljJOTIK~ OTO Xwpo TWV ojJi,\wv £TTlXElp~m:wv yiVETOI suxoxc aVTIAIlm6, 6TI, OTTWe; KGI crnv ETTiolKIl

, rrepirrnoon , we; O~EA~e; Kpiv£TGI Il OUI-ITTEpl<pop.a Tile; jJllTplKrle; £TmpEfoe; TTOU TTOPEAEI4JE Kat E~&KO'\ou8£i v TTOPOAEiTT£1 0 £<pOOlaOEI Til 8UyOTPIK~ TIl<; errnpelc £V TTPO~tljJ£VW T E.T.Y.E. I-IE rc OTTOITOUI-I£VO jJ£oa vrc I-lia UYI~ £TTlX£IPIl110TIK~ OpaOIl...oT0XEuovTa<; ornv ajJ£oll-jJ£00TTpo8£01-l1l £KK08ap10rl TIl<;. Drrw<; ~O~ EXOjJE OVO<pEP£I, 010 UTTO . , va I-IE TO .?p8po 5 Tile; TpOTTOTTOIIlTIK~e; oUjJ<pwvia<; jJETa~D TIl<; E.T.Y.E., TIl<; E.N.A.E. Kat TWV KOTOXWV TWV I1ETOXwv TIl<; E.T.Y.E. f.:TatP£IWV INTEl Kat IGWA, os percopcor] TWV TTAIlPE~OUO[WV 0 KIlYOPWV 110<;, TTPOKUTITEI TTWe; ro aUI-I~aM6I1EVO jJEPil

oupqxovnocv, ~£TO~U aMwv, TTW~: /;

«Ap8po 5

1. 1\6yw TOU 6T1 I] E. T. Y.E AE O£ 8a TE8Ei uTT6 KKa8 'PICTI] KaTa TI]V tj TTplV TI]V 30" LETTT£J.lf3piou 2008 Yla TT IKiAour; A6yo~, ta Mipl] CTUJ.lq>wvouv va TPOTTOirOltjCTOUV TO 'ap8po 5 TlK apXIKljr; ~J.lf3aO'iK

nAaJCTiou, TO ottoio 8Ewp£iTal ttsdov OTi OEveX£I ICTXU.

-/

2. I\oyw TOU OTt I] E. T. Y.EAE iX£I CTTO jJ£Ta{u TTpof3Ei CTTI]V KaTaf30AIj TToMwv TTAl]pwJ.lwV A6yw aTToAuO'EWV 0'£ Epya(6pEVO KaTa TO OIKOVOPIKO iros; 2008 I] EN.A.E. 8a aTTo(l]pu.i)CTEI Tl]V E T. .E.AE Yla Tlr; sv Aoyw TTAl]pwpir; OEo0J.livou 6T1 curtis; O'UVOOEUOVTaI aTT6 TI]V

. .

trpootpcouoa TEKPl]piwO'I]. Ta Mipl] CTUJ.lqJwvouv OTi to avTiO'TOIX:O TTo0'6

aVepXETQt O'E 275.287,02 EUpw.

3. l\apf3avoJ.livwv UTT6f111] TWV TTpoavaqJ£p8ivTWV KaJ ooov aqJopa Tlr; uTToAoITTEr; Evo£X6J.1£VEr; UTTOXP£WO'£Ir; Tl]r; EN.A.E. f3aO'£1 TOU TTap6vTOr; Jj.p8pou 5, O'E TT£piTTTWO'I] TTOU I] INTEIIIGWA ttpoise! O'E

31

P'nF'" -

.' - .. I..., ·f-·· I

nlltlro proresstona

download the free trial on line EIt nitropdf.comzprofeesrona I

.. nTiaI]J.I£~ oJaoIKauf£~ £KKa8irplal]~ TI]~ E T. r.EAE wan va KaAucp80uv 01 avTfaToIX£~ oaTTirv£~ £KKa8irplal]~ TI]~ Ercupeiac Kat/fJ TI]~ INTEI/IGWA iw~ «a: TO ttooo TWV 4.500.000 Eupw «at TOV apXIKa aUl1CfJwvI]8ivTa I1l]xavlul1o £KrrTWa£WV, ra Mipl] aUI1CfJWVOUV va aVTIKaTaaTa80uv oA£~ 01 £VO£XOI1£V£~ UTToxp£wa£/~ fJ £u8uv£~ paa£1 TOU 'Ap8pou 5 atro TI]V KaTapoAfJ UTTO TI]V E.N.A.E. orqv E. T. Y.E.AE TOU ttooou TWV 3.775.287,02

Eupw (£cpt:{fJ~ «Ilooo ,t.1I£u8iTl]al]~ 2»).

4. To nouo jjIEueiT'7UI]~ 2 8a KaTa{3A'78Ef as ivav o£aJ.l£uJ.livo

,

AoyaplaaJ.l0 TTPO~ ocp£Ao~ TI]~ ThyssenKrupp GfT Gleistechnik GmbH

,

(£cp£§i1~ GfT) w~ £yyul]al] tpitou vta T'7 «~' J.I{3aaTJ Ayopa~ Kat

np0l1fJ8£lap> TTOU uuvfJcp8TJ p£Ta{u TTJ~ GfT Kat TTJ~ E. T. Y.EAE KaTOTTlV ypaTTTrj~ afTTJaTJ~ at TTpoaOtoplal10U TI]~ ~ 11t7~ 'TOU A yapluapou xa) TI]~ aup{3aal]~ ue TI]V GfT aTT' TI]V E. T. Y.EAE TTpO~ TI]V EN.A.E..

,

5. To noaa £u8iTI]""~ 2 fJ KaTa trepirmaon TO reseuraio ttooo TTOU KUTa{3aM£TUI W~ XP wypucpo £KOIOOj.lEVO UTTO TTJV EN.A.E r1 TOU~ p£TOXOU~ TTJ~ rrpo~ ocp£Ao~ TI] GfT yJa Aoyr:rptaGjJO m~ E T. Y.E. AE, TO

, .

etriyov 8ial] Iloaou ol£u8iTl]al]~ 2, ouuecaveira) va UTTOT£A£f Kat 8a KaTu{36M£TaJ w~, ttooo TTAfJpou~ «a) oplaTIKrj~ ol£u8iTl]al]~ TOU apXIKOU avttxuuivou TOU 'Ap8pou 5 TI]~ Lup{3ual]~ Ilkcuoiou».

Ka8imaTaI ap<pE~ aTT6 rnv aTT'A~ cvcvvcoon «n uovov T~ p8pou

.,.

curou, 6T! I3do£1 Tr]~ I-l£Ta~U TOU~ oUI-l<p<J(via~ 01 I-lETOXOI Tr]~ na(p£ia~ E.T.Y.E.

AE, OE cvccrn oUIJTTVoia Kaf ouvevvon r] IJE Tr]V EV(W<>IJ£vr] rn Tr]V IJ'lTPIKrl ETaI Eia Tr]~ E~ay.OIJEyr]~ ThyssenKrupp G Gleistechnik bH, £iXav OUIJ<PWV~O£I KOI 8EOEI TOV rrpoccvn oroyo, va 8toouv T'lV crcnpelc E.T.Y.E. O£ EKKa8dp10r] Tr]V 3011 2:ETTTElJl3piou 2008!!! Ken aUT6 6rav EVWTTlOV TOU ~IKaOTr]piou uTTEmr]pix8r] 6TI r] ercnpeic E.T.Y.E. EXEI KaTamEi 01' aTToaxio£w~ oldooXO~-TOU KAdoou TOU rpoyciou UAIKOU, 6Ti elvrn pic rpir aVE~dpTr]T'l srmpclc, Tr]V orroic OUVOE<?UV V61J11JE~ OUlJl3clOEI~ I-lE Tr]V EKKaAouoa. AVTI8ETW~ TTPOKUTITEI IJET' ETTlTclOEW~ 0 ousc ~ «n opcroc Kivouvo~ TO~ orrolov aVTIJ.J£TWTTi~ouv 01 £pya~6J.JEvol va xaoouv TO OIKOIWlJaTa KOI Tr]V covcolo T~U~, sov rrcp' £ATTioa, ~8£A£ 8EWPr]8Ei 6TI Epyd~ovTal ornv E.T.Y.E. BAtTTET£ I-lETO~U Tr]~ rrpoccvousvrp; KOI ETTlKaAOUIJEvr]~ vouoxovlc; (2:XETIKO 23 (Mnp A8 9291/1993, nnpKal3. 350/1998)

do ..... nload the free trial on line et nitr©jDdtmmlprofesoi ona I

T£AO<;, O~v Sa TTP£TTEI 4tia AI10J,JOVI1SEI OTI OTTaVTE<; 01 aVTI8ETol 10xuploJjoi TI1<; aVTloiKOU lJa<; xcrcpptouv urrpoo rd OTO TTpaYlJaTIKO Kat VOlJlKO YEYOVO<; OTI OUOElJia aUTOVOlJl1 OUVEXIOI1 TI1<; lJETal3ll3a08£ioa<; OpaOTIlPIOTI1Ta<; lJTTOPOUOE va Aal3EI xwpa, KaS' 11 OTIYlJrl 11 urroTISElJEVIl olaooxo<;

/

ETTIXEiPl1011 OTEREiTO ao£ia<; AElTOupyia<;.

ria 6APUe; TOUe; rrcporrcvio A6voue; rJ uTT6 xpion Lae; E<PEOIl TOU TTPETTEI va aTToppl<p8£i.

ETT£lo~ 0 vopoc TTpOKEI~EVOU Via rnv av UPEOIl Tile; OUOlaOTIK~e; aA~8Elae; ETTETPE4J£ OTOUe; olaoiKOUe; TIlV rrpoccvcovn Kal rnv £TTiK.AIlOIl Yla TTPWTrJ <popa OTIlV KaT' E<PEOIl oiKIl TWV KaTa TO dp8po 339 TOU KnoAL1 aTTooEIKTIKWV IJEO v (ap. 529 1 KnOAL1). ~~EVwe;, 01 OlclOlKOI ~TTOpOUV va rrpoccvcvouv 0 0 OEUTE f3d81J10 olKa.aT~plo vis: Evvpa<pa Via cllJEOIl ~ EjJjJEoll aTT60EI~ , va E ccouv VEOUe; IJdPTUPE<;. va ETTlKaA£08ouv oiKaoTIK~ ~ £~wOIKIl opoxovlc TOU aVTloiKOU roue olaTcl~£1 curourld ~ rrpovucrovvcouocuvn. (An 1669/83 NoB 1984, An 1026/1988 EM ~1,64, EA 43f72 Apu. 26 c. 414, An 284f75 NoB 1975 o. 1070, An 643/69 NoB 970 o. 443).

H rrpoonvcovf OE TWV EV A6yw aTTooEIKTIKWV jJEOWV OTrJV K 'E<PE.011 OiKIl TO TTPWTO OEV elvm cvcvxclo va 0 cnoxovelrcr. nAllv outo 0 oIKaOT~pIO KaT' aUT£TTdVVE.Ar1l EpEUva, av OlaTTlOTW £1 on 0 OlclOIKOe; OE iXE TTPOOKOjJio£1 TO IJEoa cure OTIlV rrptoroorxr; oiKIl aTTO rrp68E OTPE4JOOIKia f} aTT6 l3apld

. .-

aIJE'\£la, TO crroxpouer we; crrcpcoocro, KaT' clp8po 529 § 2 TOU KNoM. (An

806176 NoB 19770.180, EA 6380/1986 EAL128, 658). I

ETTI KaAoulJaOTE:

Ilpoc ETTippWOIl TWV IOXUPIOIJWV l-lae; TTpOOKOl-li~oUIJE Kat

/

13) Ta TOUTdpl8jJa IJE rnv EKKaAoujJEVIl TTpaKTIKcl HIe; TTpWTOO[KOU oiKIle;

(OXET. B).

a) TIlV KPlv61J£VIl aywv~ l-lae; (OXEl. B)

V) Tnv iOla TrJV EKKaAOUIJEvll crrocccn (OXET. r).

0) TIe; TTPWTOOiKWe; TTpol3aAA6jJEVEe; rrporcce«; jJae; (L:XET. L1'a) KOI aUTte; Tile; aVTIO[KOU jJae; cvrlcroryc (Lxn. 11'13).

P'nF'" -

.' - .. I..., orofessi I

nlltlro proresstona

download the free trial on line et nitropdt",om/proresEiona I

"

E) TIlV UTT6 KpicJIl Ld~t<pEa~. (LXET. E).

-

or) Avrlvpceo V0I-.JOAoYlaKwv crrooccecov ( LXET. LT').

~) TIlV UTT' ap181J. . .1...... tK8Eall ETTiooaw; TOU .6.IKaaTIKou

ETTljJEAIlT~ TOU npwToolKEiou A81lvWV Mlxa~A I\a~. fEWPYOKIl, aTT6 rnv orroic TTpoKumEI 6T! vOIJIj.Jw<; KOI Ej.JTTp08taj.Jw<; KOIVOTTOI~aaj.JE ornv aVTiolK6 j.Ja<; rnv uTT6 xpion La<; EcpEa~ lJa<; (LXET. A').

11) TIlV }.JE apI8j.J. TTpWT. 263/11/3.2.2011 f3Ef3a[wall<; TIl<; nEpl<pEpElac; ATTIK~<;, ol£u8uvar;j<; Avomu~Il<;, Turiucroc Xop~Yllall<; AO£IWV, 11 UTI ft8EIJ£VIl OIOOOX0<; TTlC; E<PEOIf3A~TOU ETOIpiac; OUOETTOTE EAaf3E elOEla AElToupyiac; aTT6 rnv w<; OVW cpuoorc apx~ (LXET. Z').

8) AVTiypa<pa £~oUOIoooT'lall<; TOU au otA<pou ,.10<; KOU. KEKE va

. /

AEITOUpy£f w<; AIlPE~OUOIO<; KOI EKTTp6erwTT6<; TIlC;- OTI<; aUaKE4JEI<; TTOU

EAaf3av xwpa

rrpovpcpucnxe; au f3aaEIC; TTOU EKElvIl EiXE aUvo4JEI j.JE TOV OLE KOI

-

OUOETTOTE Ka"(ftY,,{£IAE (LXET. H') Ka8w<; KOI TTpaKTIKa arre Til aU.J.1IJETOXrl_TOU

aTI<; aXETIKE<; ElTITpOTTE<; (H2').

I) TIlV crro 29.42009 aUj.Jf3aall ETYE IJE rnv CARWAGGON vro rnv KaraaK£u~ ;PIWV j3ayovlwv aUToKlv~TWV (LXtT. e') /i

ic) Ta OXETIKO crroouxnxc Eyvpa<pa, rc orroic rrpocsoulocue KOI ETTIKaAEOT~Kaj.JE EVWTTlOV TOU ~IK{laT piou Tg_g_:rrPWTOU f3

- - ---

orrolc aTTooEIKVUETOI 11 TO v6j.JW KOI ouolo f3aOlj.Jo T

aYW¥1KWV t.

1

1. TIlV UTT' apI8j.J. 10843/20.2.2008 EK8Eall ETTlo6aEw<; TOU olKaOTIKou ETTlIJEAIlT~ TOU npWTOOIKE[OU A81lvwV MIX~A fEwpyelKIl (LXET. 1).

2. Avrivpcqxr f3Ef301wa£wv T1)<; £vaY0j.JEvll<; vrc T(]V uTTIlPEOIa rl xcrccrcon KelTTOIWV E~ IlIJWV, aTT6 TO orrolc Ej.J<pavh~6j.JaaTE Epya~6j.JEvol TI"]<; ercrplcc EW<; rnv 20.9.2006 (LXET. 2).

3. Avnvpoeo TIl<; aTT6 28.9.2006 aUJlf3aallC; TTWAIlallC; pETaXElplaj.JEvwv KIVIlTWV j.JETa~u TIl<; aVTloiKOU lJac; KOI TIl<; ETOIpia<; j.JE rnv ETTWVul1ia «ETOIpEia Tpoyclou YAIKOU EAAeloa<;» (ETYE AE) (LXET. 3).

do ..... nload the free trial on line et nitr©jDdtmmlprofesoi ona I

r

4. nIO'T~ J.1ET~aoll cvnvpcoou TIl~ dKPW~ £I..JTTIOTEUTIK~~ ~AETIle; Tile; L1IE8VOUe; Errnplcc 2:UJ.1!3ouAwv ETTlXEIP~OEWV PRICE WATERHOUSE COOPERS, crro rnv orrolc TTpoKumEI on rrporcon Tile; dvw ETalpiae; £TuyxavE 11 m.i>AllorJ rrcvkov Tile; aVlIoiKOU J.1ae; EvaVTI Tile; J.1ETa!3i!3aoll<; ETTlXEiPllorJ<; (2:XET. 4).

5. nlaT~ J.1ETa<ppao)l ovnvpcoou TOU crro 5.4.2006 flpcxnsou L1"[ TIl~ aVTloiKOU J.1ae; aTTO TO orroio TTpOKumEI on £A~<p81l aTTO<paOrJ vro TTWAIlOIl rrcvkov EVaVTl TIl~ J.1ETQf3i!3aorJ<; ETTlXEip'lOIle; (2:XET. 5).

6. nIO'T~ J.1ETa<ppaoll nvnvpcrpou IlAEKTpOVIK~~ ETTIOTOA~e; J.1E rc oUVIlJ.1J.1EVa apXEict TOU, orro rnv orroic TTpoKumEI rJ avaYK'l TTapoX~e; UTTIlPEOIWV Tile; aVTlOfKOU lJa~ TTpO~ rnv «ETOIpEia Tpoyciou YAIKOU EAAaoae;» (2:XET. 6).

7. Avnvpcoo TOU aTTO 1.10.2006 TTPWTOKOAAOU napaoooll<; - napaAa!3~e; J.1ETa~U TrJe; 'TTWA~ plae; EvayojdEVr)e; Kal T cvopccrptcc ETOIpiae; IJE rrjv ETTwVuJ.1ia «ETOIP Ic Tpoxa' u YAIKOU EM6oae;» ("[xu. 7).

8. Avrfvpcoo TOU g;rro 28.9.2006 IOIWTIKOU OUJ.1<pwVIlTlKOU 'TTwAIlOIl<; IJETaXEIPI0J.1EVWV KIVIlTWV TTpaYlJaTWv TTwA~Tplae; EvayoJ.1EVIle; xrn TIl<; cvopccrprot; srrnpicc J.1E TrJV ETTWVuJ.1fa «Ermpckr Tpoyciou YAIKOU EAAaoae;» ("[XET. 8).

9. Avrlvpceo TOU ClTTO 28.9.2006 IOIWTlKOU oUJ.1<pWVrJTIKOU J.1io8worte; ETTaYYEAJ.1aTIK~e; aT£YrJ<; J.1ETa~U Tile; EKJ.1108wTplae; EvaYOIJ£VIle; )(i I Tile; IJlo8wTplae; ETalpiae; J.1E rnv erruivuulc «Errnpeic Tpoyciou YA~ ou EAAaoae;»

I

(2:XET. 9).

10. Avrlvpcoo Tile; crro 28.9.2006 OUIJ!3aolle; a ' 8EOr)e; cpvcot ' v IJETa~U Tile; EPVooOTplae; cvcvouevnc xcn Tile; EPyOAdJjou ertnplcc J.1E rnv . rrcovuulc

"

«ETOIpEia Tpoyciou YAIKOU EAAaoae;» (LXET. 10) 1

11. EVOEIKTIKa Avrlvpcec L1EATfa ATTOOTOA~e; !3ayovlwv Tr)e; Evayo~EVIle; TTpOe;

TOV O"i.E OUValJEI TWV oUJ.1!3aoEwv TTOU EfXE aUT~ ETOIpfa (LXET. 11). 12. Avrlvpooc TIJ.10AOyiwv 11le; EvaYOJ.1EVr)e; TTpOe; TOV OL OUVaJ.1EI TWV

IlV we; avw.

oUJ.1!3am:wv TTOU EfXE aUT~ oUValjJEI J.1E rnv we; cvco crmplo ("i.XET. 12).

13. Avrfvpcoo npWTOKOAAou napaooolle; TrJe; ~vaYOJ.1EvrJC; TTpOe; TOV OLE OUVaJ.1EI TWV oUJ.1!3am:wv TTOU EiXE aUT~ OUValjJEI J.1E TrJV we; avw ETOIpia ("i.XET. 13).

3S

P'nF'" -

'.' - .. I..., orofessi I

nlltlro proresstona

download the free trial on line EIt nitmpdf.o!lom/proresEiona I

14. Av'Ti'ypmpa ~EAT[OU METmpopoc; ulTaAA~Aou crro Tllv~vayo!-l£VIl lTpOC; rnv «ETOIp£ia Tpoyclou YAIKOU EAAooac;» (:[XET. 14), crro TO orrolo lTPOKUlTTEI OTi vrc rnv cvriduco !-lac; 11 !-I£TO<pOpO !-lac; ornv ETYE A.E ~EN ETYrXANE AYTO~IKAIH ([XET. 14) .

. 15. Avrlvpcoc lTpoOKA'lOIlC; Tilt; evcvousvnc rrpoc TOV OLE vrc rnv lTapaKoAou81l01l OOKI WV OUVO!-l£1 TWV oU!-Ir3oo£wv lTOU £fXE aUT~ OUVcltjJ£1 !-I£

. .

Tr1V we; cvco ercrplc (LXET. 15).

16. Avrfvpooc opvcvovpcpucrcov Trje; EvaY0I-l£vrjC; TOOO TTplV Tie; 1.10.2006

, .

000 KOI !l£TO crro TO x~OVO aUTO (LX£T. 16 a, ~, V).

'/ .

17. vrivpctpo £OWTE,PIKOU 0Il!-l£IWl-laToe; QlTO TO OTT '0 lTpOKUmEI OTi !-I£Aoe;

Trje; ETTITpolT~e; Tfje; £vayojJ£vfje; OTle; 9.4.2008 (LXET. 17a) £TuyxavE

. --~

Epya~O!-lEVOe;, oorroloc £X£I KOVEI opere 0E 1l!J0 yWY~(LXET. 17~).

• ...J..-.;. -- ---'-;1" ~ - --

18. Avrtvpcoc K T£Awv TrJy EvaY0I-l£VIle; TT6 rc orrolc TTPOKUTTTEI OT! 11

TEA£uTaia TTpaY!J~ OTTOIEi T e; TTOIOTIKOUe; EA£YXoue; TOU rpoyclou UAIKOU (LXET.

18). /

19. Avrivpctpo TOU 100AoYI0I-l0U Tile; ETOIpiae; T poyclou YAIKOU EMaoae;» (LXET. 19).

20. ETTIOTOA~ TOU npotopou ~L Tile; ETalpiae; lJE TIlV ernovuuic «ETOIpEia Tpoyclou YAIKOU EMdoac;» !-IE TrJV errore £~llyOUVTOI 01 A6yol vrc TOUe; OTTO' ~ 11 crctpic !-IE rnv crnovuulc «ETOIpEia Tpoxciou YAIKOU EMooa ~vaTEi aUTOTEAwc; va £KTEMOEI spvc Tpoxclou YAIKOU (LXET. 20).

21. Avrfvpcoo KapTtAa~ Hucpricn ~ Ava<pop«~ Arr axoAouJ.JEVOU

rrrv movup]c «ETOIpEia

npoaWTTIKOU TI1~ ETaipiaS Tpoxalou YAIKO', crro T'lV orroic rrpoKuTTTEI

6~1 au~~i aTT~~x·~Ao6~;'a~·~E ~Py'~~i£~ T~v-Yrro~pux[~v (rXtT. 2 ),. - .. ~ . .,

22. ~lll-loOl£U!-IaTO KOI ap8poypa<pia 0X£T1KO !-IE TIe; ETTiofKEe; a~IWOEIe; !Jac; (22).

23. ETTiKOIPrJ KOI OXETlK~ vouoxovlc (LXET. 23).

24. ~IlV orro 26.11.2006 KA~orJ jJac; TTpO~ rrjv cvrforxo !Jac; Yfa/rIlV E~£Taoll ucprupcov (LXET. 24 a), 11 orrolo KOIVOTTOI~8IlKE VO!-lOTUTTa Kef E!-ITTp68EOl-la OTrJV aVTiolK6 ucc, ·OTTWC; TTPOKUTTTEI KaJ aTTO TrJV UTT' apl8!-1. 9326y'/28.11.2008 £~8EOIl ETTf06oEWe; TOU OfKaOTfKOU ETTf!-lEAIlT~ TOU npWTOOIKEIOU. A8rJvwv AVTWV[OU naTTaYlO.vvouAa (LX£T. 24 ~).

25. TIC; UTT' apl8!-1. 12108, 12109,12110,12111,12112/3.12.2008 cvrlorotyc tvoPK£C; r3Er3afwoEIC; EVWTTfOV TOU EfPrJVOOfKEIOU A81lvWV (LXET. 25 a, ~, y, 0, E).

do ..... nload the free trial on line EIt nitropdtlOom/proresEiona I

r

..

26. nIOT~ ~£TOCPPOOIl Tile; TPOTTOTTOiIlOIle; ~~f3oo£we; nAaroiou ~£TQ~U TWV ~£T6xwv Tile; ETYE A.E, Tile; ETYE A.E KOI Tile; OVTIOIKOU ~Oe; (l:X£T. 26).

ETT£IO~ rrpoxurrro TTA~pwe; 6T1 Il £TTioiKIl £CP£CfI1 Tile; OVTlOiKOU ~Oe; TUYXOV£I vopco KOI ouoic Of>OOl~'l.

ETT£IO~ TTpOKUm£1 TTA~pwe; 6TI '01 OVTi8£TOI laxuplcr~oi KOI £VOTOO£le; ~Oe; TUYXOVOUV V6~1~01, f300l~01 KOI OAI18£ie;.

riA rovz xorovr A YTOyr ZHTOYME

No yivouv O£KTE<; 01 TTOPOUO£<; TTPOTOO£I<;, £VaTOO£I<; «n laxuplo~oi

I / /

No OTTOP Icp80uv aTO ouvoxo TOU~, 11 ECP£OI1, 01 rrporcccrc TI1<; OVTlOiKOU

/

Na unv £~OqitvlaT£f '1 £ OAOU~EVIl ~E opI8~. 1661/2009 OPIOTIK~ crroqxron rou vMovo~£Aoue; npWTOOIKEiou A811VWV (nroolKocrio EPYOTIKl0V

OIOcpOpWV), W<; TTP0<; TO TTpoaf3oM6~£vo ~E T'1V rrcpoucc Ecp£a~ TI1<; OVTlOiKOU ~ae;, 6TTWe; ETTi TW TtA£1 yiv£1 £V 6Aw O£KT~ 11 oTT6 10.2.2008 KOI 1-1£ 0pI81-1. KOT. 347761791/2008 oywy~ ~o<; (~IOO xcolc EPYOTlKWV ~IOcpOpWV) T'1e; OVTIOiKOU }Ja<; £vLirrrlov TOU Mov0I-I£Aou<; npWTOOIKEiou AEll1vwv.

_.

Na KOTooiKoaT£i 11 aVTioIKO<; 110<; aTI") OIKOaTIK~ I 0<; OOTTOVrJ KOI TI")V

a~ol!3~ TOU TTAl1pE~Ouaiou olKrJy6 ou ~o<; OI1CPOT£PW\1 TWV f308l-1wv

OIKOIoOoaio~.

A8~vo, 8-2- 2011

01 TTArJP£~OUOlOI OIK'ly6pOI

!

THI\. 210 <;'2 5115 - FAX: ?1'1 'i??1A7:'

~ATfo.TEeHKAU

J# '1'

Created Wl~~ • .:a ~l.~ . .tJ.!. K~ i.pat~.:t.~

'.' - . PiDI:- 11: ~~.U- I

nlt.,~ .. · .. · ....... ~ .... ort::~Slona

- - ,.' IIm:a-f.·

clownloatdl 'f' , •. -:: : Ine sffitrop;:lf.com/Pl'OfeSEiona'

You might also like