Professional Documents
Culture Documents
Νομολογία Δημοσίων Έργων
Νομολογία Δημοσίων Έργων
Uploaded by
Michail KyriakidisCopyright
Available Formats
Share this document
Did you find this document useful?
Is this content inappropriate?
Report this DocumentCopyright:
Available Formats
Νομολογία Δημοσίων Έργων
Νομολογία Δημοσίων Έργων
Uploaded by
Michail KyriakidisCopyright:
Available Formats
3669/2008
k.lagoudis@glk.gr
.3669/2008---.
Admin e-book -18/4/2012www.docman.gr
.3669/2008---.
www.docman.gr
WEB
,
.
.
-
. /
HDD . ,
, , ,
, .
. ,
, .
WEB, ,
,
, , .
, .
-.
. , . ,
, .
.
,
.
.
e-book -18/4/2012
,
. , ,
. -
-
.
, ,
, .
WEB
,
, :
, .
.3669/2008---.
www.docman.gr
www.docman.gr ,
, . , , ,
,
( ) .
WEB.
,
, , , ... .
()
tags
/ .
.
.
.
.
, ,
,
.
,
.
.
.
.
, ,
.
www.docman.gr,
.
k.lagoudis@glk.gr
e-book -18/4/2012
.3669/2008---.
www.docman.gr
e-book -18/4/2012
,
.
, .
,
.
/
, .
.3669/2008---.
www.docman.gr
NOMO . 3669/2008 - A 116/18.6.2008..........................................................................19
...............................19
.......................................................................................................................................................19
..........................19
................................................................................................................................................................19
.................................19
....................................................................................................................................................19
................................................................................................................................................19
1 - - ..............................................................19
.....................................................................................................................................................30
- -
...................................................................................................................................................................................30
2 .............................................................................................................................................................30
........................................................................................................................................30
3 .............................................................................................................................................................34
..................................................................................34
4 .............................................................................................................................................................35
........................................................................................................35
5 .............................................................................................................................................................36
......................................................................36
6 .............................................................................................................................................................36
............................................................36
7 .............................................................................................................................................................37
...................................................37
8 .............................................................................................................................................................38
.............................................38
9 .............................................................................................................................................................44
......................................................44
10 ..........................................................................................................................................................45
..........................................................45
11 ..........................................................................................................................................................45
.........................................................................45
12 ..........................................................................................................................................................46
.................................................46
13 ..........................................................................................................................................................47
........................................................................................................................47
......................................................................................................................................................47
- - ...............................47
14 ..........................................................................................................................................................48
- .......................................48
15 ..........................................................................................................................................................50
- ..........................................................................................................................50
15.1. ....................55
15.2. -
.....................................................................................................................................................57
e-book -18/4/2012
.3669/2008---.
www.docman.gr
15.3. . ..................................................61
15.3.1.
.64
15.4. ........................................................................65
16 ..........................................................................................................................................................66
- .......................66
16.1. .......................................................................72
17 ..........................................................................................................................................................76
..........................................................................................................................................76
18 ..........................................................................................................................................................79
...............................................................................................................................79
19 ..........................................................................................................................................................79
.........................................................................................................79
......................................................................................................................................................79
.................................................................................................................79
20 ..........................................................................................................................................................79
................................................................................79
e-book -18/4/2012
................................................................................................................................................................86
20.1. .................................................................................................86
.....................................................................................................................................................91
-
..........................................................................................................................................................91
21 ..........................................................................................................................................................91
...............................................................................................................................91
................................................................................................................................................................96
21.1. ...............................................................96
21.2.
..................................................................................................................................................99
22 ....................................................................................................................................................... 102
......................................................................... 102
23 ....................................................................................................................................................... 106
..................................................................................................................... 106
24 ....................................................................................................................................................... 108
- .......................................................... 108
25 ....................................................................................................................................................... 109
............................................................................... 109
26 ............................................................................................................................................................ 110
................................................................................................ 110
27 ....................................................................................................................................................... 111
........................................................................... 111
............................................................................................................................................................. 114
27.1. .
. .......................................................................................................................................................... 114
.3669/2008---.
www.docman.gr
27.2.
........................................................................................................................................................ 119
27.3. ........................... 121
28 .................................................................................................................................................... 123
........................................................ 123
28.1. .................................................... 126
............................................................................................................................................................. 129
28.2. .............................................................................................. 129
28.3. ..................................................................... 136
28.4. .................................... 137
29 ....................................................................................................................................................... 140
.................................................................. 140
........................................................................................................................................................... 141
................................................................................................. 141
.................................................................................................................................................. 141
............................................................................................................................ 141
30 ....................................................................................................................................................... 141
...................................................................................................................................... 141
............................................................................................................................................................. 144
30.1. . ..................................................................... 144
30.2. . ................................................................................................ 145
............................................................................................................................................................. 145
30.3. ............. 145
II) ........................................................................................................... 151
30.4. -
....................................................................................................................................... 160
31 ....................................................................................................................................................... 161
......................................................................................................................... 161
............................................................................................................................................................. 165
32.1.
(1.000.000,00) .165
33 ....................................................................................................................................................... 169
................................................................................................................................... 169
34 ....................................................................................................................................................... 169
................................................................................................................................... 169
35 ....................................................................................................................................................... 171
................................................................................................................ 171
e-book -18/4/2012
............................................................................................................................................................. 163
31.1. ( . . .) .................... 163
32 ....................................................................................................................................................... 163
......................................... 163
e-book -18/4/2012
.3669/2008---.
www.docman.gr
.................................................................................................................................................. 173
.................................................................................................. 173
36 ....................................................................................................................................................... 173
........................................ 173
37 ....................................................................................................................................................... 175
................................................................................................. 175
38 ....................................................................................................................................................... 179
......................................................................... 179
39 ....................................................................................................................................................... 179
............................................................................... 179
40 ....................................................................................................................................................... 180
.................................................................................. 180
41 ....................................................................................................................................................... 180
.................................................................................................................................................... 180
42 ....................................................................................................................................................... 182
................................................................................................................................... 182
43 ....................................................................................................................................................... 182
.......................................................... 182
44 ....................................................................................................................................................... 183
............................................................................... 183
45 ....................................................................................................................................................... 184
- ................ 184
46 ....................................................................................................................................................... 185
............................................................................................................. 185
47 ....................................................................................................................................................... 186
........................................................................................................................... 186
48 ....................................................................................................................................................... 187
................................................................................................................................................. 187
49 ....................................................................................................................................................... 189
................................................................... 189
50 ....................................................................................................................................................... 190
() ............................................... 190
51 ....................................................................................................................................................... 190
............................................................................................................................................ 190
52 ....................................................................................................................................................... 192
.............................................................................................................................................. 192
53 ....................................................................................................................................................... 197
............................................................................................................. 197
............................................................................................................................................................. 206
53.1. . ....................... 206
53.2. . ................................................................................................................ 208
53.3. ........................................ 210
............................................................................................................................................................. 213
53.4. .................................................................................................................. 213
www.docman.gr
( , . ..... 213
53.4.1. ........................................................................................................... 214
53.4.2. .................................................................................................. 220
57.4.3. .................................................................................. 226
53.4.4. .................................................................................................................................. 229
( 28%) .................................................................................................................. 229
18% .................................................................................................................... 232
54 ....................................................................................................................................................... 233
................................................................................................................................... 233
55 ....................................................................................................................................................... 238
......................................................................................................................... 238
56 ....................................................................................................................................................... 240
........................................................................................................ 240
57 ....................................................................................................................................................... 241
- ......................................................................................... 241
57.1. ............................................................................. 255
58 ....................................................................................................................................................... 260
- ............................................................................. 260
59 ....................................................................................................................................................... 262
(...) ................................. 262
60 ....................................................................................................................................................... 263
- - ........................................ 263
61 ....................................................................................................................................................... 265
................................................................................................................................... 265
62 ....................................................................................................................................................... 268
................................................................................... 268
63 ....................................................................................................................................................... 269
................................................................................................................................... 269
64 ....................................................................................................................................................... 270
............................................................... 270
65 ....................................................................................................................................................... 271
............................................................................................................................................ 271
66 ....................................................................................................................................................... 272
.............................................................................................................. 272
67 ....................................................................................................................................................... 273
............................................. 273
68 ....................................................................................................................................................... 276
................................................................................................................................................ 276
69 ....................................................................................................................................................... 277
................................................................................... 277
70 ....................................................................................................................................................... 277
, .................................................................................................................................. 277
71 ....................................................................................................................................................... 278
............................................................................................................ 278
72 ....................................................................................................................................................... 278
.......................................................................................................... 278
e-book -18/4/2012
.3669/2008---.
.3669/2008---.
www.docman.gr
73 ....................................................................................................................................................... 279
......................................................................................................... 279
74 ....................................................................................................................................................... 281
............................................................................ 281
75 ....................................................................................................................................................... 281
................................................................................................................................... 281
................................................................................................................................................... 283
................................................................................................................................... 283
76 ....................................................................................................................................................... 283
- .......................................................................................................... 283
77 ....................................................................................................................................................... 288
................................................................................................................ 288
78 ....................................................................................................................................................... 290
............................................................................................................... 290
................................................................................................................................................... 290
............................................................................................................................................... 290
79 ....................................................................................................................................................... 290
................................................................................................. 290
e-book -18/4/2012
................................................................................................................................................ 292
79.1. ..... 292
............................................................................................................................................................. 304
79.2. - IN HOUSE 304
79.3. . . 306
III.......................................................................................................................................................... 309
................................................................................... 309
.................................................................................................................................................. 309
........................................................................................................... 309
80 ....................................................................................................................................................... 309
..................................................................................................................................... 309
81 ....................................................................................................................................................... 310
.................................................................................. 310
82 ....................................................................................................................................................... 310
............................................................................................................................. 311
83 ....................................................................................................................................................... 312
.................................................................................................................. 312
84 ....................................................................................................................................................... 312
................................................................................................................................................... 312
85 ....................................................................................................................................................... 312
............................................................................................................................................... 312
86 ....................................................................................................................................................... 313
............................................................................................................................ 313
87 ....................................................................................................................................................... 315
...................................................................................................................................... 315
88 ....................................................................................................................................................... 316
www.docman.gr
..................................... 316
89 ....................................................................................................................................................... 317
............................................................................................................................................................. 317
90 ....................................................................................................................................................... 317
.................................. 317
91 ....................................................................................................................................................... 318
........................................................................................................................................................................... 318
.................................................................................................................................................. 318
( ...)............................................................. 318
92 ....................................................................................................................................................... 318
... ................................................................................................................................ 318
93 ....................................................................................................................................................... 322
... ............................................................................................................. 322
94 ....................................................................................................................................................... 323
.............................................................................................. 323
95 ....................................................................................................................................................... 323
... .................................................................................................. 323
96 ....................................................................................................................................................... 324
... .............................................................................................................................. 324
97 ....................................................................................................................................................... 325
- ......... 325
98 ....................................................................................................................................................... 325
............................................................. 325
99 ....................................................................................................................................................... 326
... ....................................... 326
100 ..................................................................................................................................................... 332
...................................................................................................... 332
101 ..................................................................................................................................................... 335
................................................................................................................................ 335
102 ..................................................................................................................................................... 335
... .......................................... 335
103 ..................................................................................................................................................... 336
... ............................................................... 336
104 ..................................................................................................................................................... 337
...................................... 337
105 ..................................................................................................................................................... 337
- ............................................... 337
106 ..................................................................................................................................................... 338
.......................................................... 339
................................................................................................................................................... 339
(...) ....................................................................... 339
107 ..................................................................................................................................................... 339
....................................................................................................................................... 339
108 ..................................................................................................................................................... 342
.......................................................................... 342
109 ..................................................................................................................................................... 343
e-book -18/4/2012
.3669/2008---.
10
e-book -18/4/2012
.3669/2008---.
11
www.docman.gr
... ....................................................................................... 343
110 ..................................................................................................................................................... 344
... ...... 344
V .......................................................................................................................................................... 345
................................................................................................................................ 345
.................................................................................................................................................. 345
.................................................................................................................... 345
111 ..................................................................................................................................................... 345
.......................................................................................................................................................... 345
112 ..................................................................................................................................................... 347
A ...................................................................................... 347
113 ..................................................................................................................................................... 348
............................................................................................................................ 348
............................................................................................................................................. 348
.............................................................................................................................. 348
....................................................................................................................................... 348
114 ..................................................................................................................................................... 348
........................................................... 348
115 ..................................................................................................................................................... 349
50%
........................................................................................................................................................................... 349
116 ..................................................................................................................................................... 349
, ...................................................................... 349
................................................................................................................................................... 351
................................................................................................................. 351
117 ..................................................................................................................................................... 351
, ,
.............................................................................................................. 351
118 ..................................................................................................................................................... 351
............... 351
119 ..................................................................................................................................................... 352
.......................................................... 352
............................................................................................................................................. 352
.......................................................................................................................... 352
120 ..................................................................................................................................................... 352
................................................................................................... 352
121 ..................................................................................................................................................... 352
-
................................................................................................................................................ 352
122 ..................................................................................................................................................... 353
...................................................................... 353
.................................................................................................................................................. 353
............................................................................... 353
123 ..................................................................................................................................................... 353
.3669/2008---.
www.docman.gr
............................................................................................................................................................. 361
131.1. . ..................................... 361
131.2.
.363
132 ..................................................................................................................................................... 365
.............................................................................................................. 365
.............................................................................................................................................. 365
............................................................................................................................................ 365
133 ..................................................................................................................................................... 365
............ 365
134 ..................................................................................................................................................... 366
: ,
........................................................................................................................................................................... 366
............................................................................................................................................. 366
................................. 366
135 ..................................................................................................................................................... 366
, ........................... 366
136 ..................................................................................................................................................... 367
................................................................. 367
137 ..................................................................................................................................................... 368
................ 368
138 ..................................................................................................................................................... 369
....................................................................................................................................................... 369
139 ..................................................................................................................................................... 369
.................................................................................................................................................... 369
e-book -18/4/2012
, ................................. 353
124 ..................................................................................................................................................... 353
, .................... 353
125 ..................................................................................................................................................... 354
, ............... 354
126 ..................................................................................................................................................... 355
- ................................................................................................................................. 355
127 ..................................................................................................................................................... 356
............................................................................................................... 356
128 ..................................................................................................................................................... 357
........................................................................ 357
129 ..................................................................................................................................................... 358
:
...................................................................................................................................................... 358
............................................................................... 359
................................................................................................................................................ 359
................................................................................................... 359
130 ..................................................................................................................................................... 359
............................................................................................................................................... 359
131 ..................................................................................................................................................... 360
................................................ 360
12
e-book -18/4/2012
.3669/2008---.
13
www.docman.gr
............................................................................................................................................. 369
........................................................................................................ 369
140 ..................................................................................................................................................... 369
................................................................................................................... 369
.................................................................................................................................................... 370
................................................................................ 370
141 ..................................................................................................................................................... 370
..................................................................................................................... 370
142 ..................................................................................................................................................... 370
.............................................................................................................................................. 370
............................................................................................................................................ 370
.................................................................................................. 370
143 ..................................................................................................................................................... 370
,
........................................................................................................................................................................... 370
144 ..................................................................................................................................................... 371
............................................... 371
145 .......................................................................................................................................................... 373
.................................................................... 373
146 ..................................................................................................................................................... 373
......................................................................... 373
147 ..................................................................................................................................................... 373
/ ................................................................................. 373
148 ..................................................................................................................................................... 374
.............................................................................................. 374
149 ..................................................................................................................................................... 375
........................................................................................... 375
150 ..................................................................................................................................................... 375
........................................................................ 375
151 ..................................................................................................................................................... 375
.
.............................................................................................................. 375
................................................................................................................................................. 376
...................................................................................................................... 376
152 ..................................................................................................................................................... 376
................................................................................................... 376
153 ..................................................................................................................................................... 377
....................................................................................................... 377
................................................................................................................................................. 377
....................................................................................................................................................... 377
154 ..................................................................................................................................................... 377
.......................................................................................................................... 377
155 ..................................................................................................................................................... 379
............................................................................................................ 379
156 ..................................................................................................................................................... 379
www.docman.gr
,
......................................................................................................................................................... 379
................................................................................................................................................. 379
............................................................................................................................... 379
157 ..................................................................................................................................................... 379
....................................................................................................................... 379
158 ..................................................................................................................................................... 380
............................................................................................ 380
E ................................................................................................................................................. 380
................................................................................................................................................................................ 380
159 ..................................................................................................................................................... 380
..................................................................................................................................... 380
160 ..................................................................................................................................................... 381
................................................................................................ 381
161 ..................................................................................................................................................... 381
............... 381
162 ..................................................................................................................................................... 381
................................................................................................................................................... 381
163 ..................................................................................................................................................... 382
................................................................................................................................................ 382
164 ..................................................................................................................................................... 382
..................................................................... 382
.............................................................................................................................................. 382
......................................... 382
165 ..................................................................................................................................................... 382
............................................................................................................................ 382
................................................................................................................................................. 383
.............................. 383
166 ..................................................................................................................................................... 383
: .......................................................... 383
167 ..................................................................................................................................................... 384
.............................................................................................................. 384
168 ..................................................................................................................................................... 384
.................................................................................................................................................. 384
IH ................................................................................................................................................ 385
(. 2522/1997, 178 ) .................................................................... 385
169 ..................................................................................................................................................... 385
..................................................................................................................................... 385
............................................................................................................................................................. 385
169.1. . ............................. 385
170 ..................................................................................................................................................... 391
........................................................................................................... 391
e-book -18/4/2012
.3669/2008---.
14
e-book -18/4/2012
.3669/2008---.
15
www.docman.gr
172 ..................................................................................................................................................... 392
.......................................................................................... 392
173 ..................................................................................................................................................... 392
............................................................................................................................... 392
174 ..................................................................................................................................................... 392
...................................................................................................... 393
175 ..................................................................................................................................................... 393
.......................................... 393
V ........................................................................................................................................................... 394
..................................................................................................................................... 394
176 ..................................................................................................................................................... 394
............................................................................................. 394
177 ..................................................................................................................................................... 395
..................................................................................................... 395
178 ..................................................................................................................................................... 397
........................................................................................ 397
VI ..................................................................................................................................................... 398
............................................................................................................................... 398
179 ..................................................................................................................................................... 398
..................................................................................................................... 398
180 ..................................................................................................................................................... 400
, ........................................................................................... 400
181 ..................................................................................................................................................... 401
............................................................................................................................................... 401
182 ..................................................................................................................................................... 401
.............................................................................................................................................. 401
........................................................................................................................................... 402
............................................................................................................................................ 402
............................................................................................... 403
N. 3463/06 ( /114 /8-6-2006) .................. 403
.. ............................................................................................................................................... 403
................................................................................ 403
......................................................................................................................................................... 403
.................................................................................................. 403
208 ..................................................................................................................................................... 403
................................................................................................................................. 403
209- - ................................................................... 404
210 ..................................................................................................................................................... 406
.......................................................................... 406
.. 171/15.5.1987 ( ' 84/2.6.1987) .................................................................................................... 407
()
.................................................................................................................................................................................... 407
' 1 ......................................................................................................................................................... 407
' ................................................................................................................................. 407
' 2 ......................................................................................................................................................... 407
......................................................................................................................................... 407
www.docman.gr
' 3 ......................................................................................................................................................... 407
- . - .................... 408
' 4 ......................................................................................................................................................... 408
............................................................................................................................. 408
[ 5 ....................................................................................................................................................... 408
................................................................................................ 408
[ 6 ....................................................................................................................................................... 409
- .......................................... 409
7 . ..................................................... 409
' 8 ......................................................................................................................................................... 410
. ..................................................................................................... 410
9 .......................................................................................................................................................... 410
410
' 10 ...................................................................................................................................................... 412
.................................................................................................. 412
' 11 ...................................................................................................................................................... 412
....................................................................................................... 412
' 12 ...................................................................................................................................................... 413
............................................................................. 413
' 13 ...................................................................................................................................................... 415
- ................................................................................................................. 415
' 14 ...................................................................................................................................................... 416
...................................................................................................................... 416
' 15 ...................................................................................................................................................... 416
- ................................................................................................... 416
' 16 ...................................................................................................................................................... 417
........................................................................................................... 417
17 ....................................................................................................................................................... 418
..................................................................................................................................... 418
18 ....................................................................................................................................................... 419
............................................................................................................................................... 419
19 ....................................................................................................................................................... 419
...................................................................................................................................... 419
20 ....................................................................................................................................................... 419
.............................................................. 419
' 21 ...................................................................................................................................................... 420
.................................................................................................... 420
.. 99/18.3.1992/ ( 46 '/24.3.1992. - . -66/92)............. 421
........................................................................ 421
' - ....................................................................................................... 421
' 1 ......................................................................................................................................................... 421
.................................................................................................................................... 421
' - ...................................................................................................... 421
' 2 ............................................................................................... 422
' 3 ......................................................................................................................................................... 422
............................................................................................................ 422
e-book -18/4/2012
.3669/2008---.
16
e-book -18/4/2012
.3669/2008---.
17
www.docman.gr
' 4 ......................................................................................................................................................... 422
................................................................................................ 422
' 5 , ............................................................... 422
' .............................................................................................................................................. 423
. ..................................................... 423
' 6 ......................................................................................................................................................... 423
' 7 ......................................................................................................................................................... 423
........................................................................... 423
' 8 ......................................................................................................................................................... 424
....................................... 424
' 9 ......................................................................................................................................................... 425
, ....... 425
' 10 ...................................................................................................................................................... 426
........................................................................... 426
' 11 ...................................................................................................................................................... 427
............................................................................................... 427
' 12 ...................................................................................................................................................... 427
- - .............................................................................................. 427
' 13 ...................................................................................................................................................... 428
...................................................................................................................................... 428
' 14 ...................................................................................................................................................... 429
' ........................................................................................................................................... 429
.. 437/21.4.1981 ( ' 120/5.5.1981, . . ' 148).................................. 430
............................................................................ 430
'........................................................................................................................................... 430
................................................................................................................................ 430
' 1 ......................................................................................................................................................... 430
..................................................................................................................................... 430
'........................................................................................................................................... 430
............................................................................................................................. 430
' 2 ......................................................................................................................................................... 430
............................................................................................................... 430
' 3 ......................................................................................................................................................... 431
' ........................................................................................................ 431
' 4 ......................................................................................................................................................... 431
' .................................................................................................. 431
' 5 ......................................................................................................................................................... 431
, .......................................................................... 431
' ........................................................................................................................................... 432
.............................. 432
' 6 ......................................................................................................................................................... 432
................................................................................... 432
' 7 ......................................................................................................................................................... 432
............................................................................. 433
' 8 ......................................................................................................................................................... 433
' ............................................................................ 433
.3669/2008---.
www.docman.gr
e-book -18/4/2012
' 9 ......................................................................................................................................................... 433
' ........................................... 433
' 10 ...................................................................................................................................................... 434
................................................................... 434
' 11 ...................................................................................................................................................... 434
.............................................................. 434
' 12 ...................................................................................................................................................... 435
-
........................................................................................................................................................................... 435
' 13 ...................................................................................................................................................... 436
' ............................................................ 436
' 14.................................................................................................................................................... 437
................................................................................................. 437
' 15.................................................................................................................................................... 437
- ...................................................... 437
' ........................................................................................................................................... 438
(....).......... 438
' 16.................................................................................................................................................... 438
.............................................. 438
' 17.................................................................................................................................................... 439
.... .................................................................................................. 439
' 18.................................................................................................................................................... 440
, ................................................................................................................... 440
' 19.................................................................................................................................................... 440
, ..................................................... 440
' 20.................................................................................................................................................... 441
' .... - ................................................................................................................ 441
' 21.................................................................................................................................................... 442
................................................................................................................................ 442
' 22.................................................................................................................................................... 442
...................................................................................................................... 442
18
.3669/2008---.
www.docman.gr
NOMO . 3669/2008 - A 116/18.6.2008
:
, 76 6 7 ,
,
, , 26 . 4 .
2508/1997 ( 124 ), 11 . 1 . . 3044/2002 ( 197
), . 17/01/8/. 433/17.1.2003
, , ( 36 )
. 17/10/14/. 433/10.2.2003 ,
( 164 ), :
1 - -
e-book -18/4/2012
1.
12
, . 1 14 .2190/1994 ( 28).
19
.2190/1994- 28/1994. .
()(.14 .1.) 14 - .1. ', '
() : . , . , .
, ..... , .
, . ,
, , 50%
51% . .
, ', ', ' ' ,
50% ,
51% .
1
/.6/784/2011. . 1418/1984 ( 23), . 7 96 . 1892/1990
( 101), , 2, : 1.
.3669/2008---.
www.docman.gr
, ,
,
, 51
. , ,
,
. 28,
, : 1.
: .
, . 2.
: . . (. 7 12) . 679/1977, ,
. . 2 11
.. 2386/1953 , ..
120/1960 ( 120).
1, 2 3, 5 . 7 8, 6 7, 8
1, 10 11, 12 13, 14 16
. . . 2 12 . 1332/1983
() . 2 3 . 1398/1983
,
.
, . 4 26 . 2508/1997 ( 124),
. 1 11 . 3044/2002 ( 197) : ,
,
,
.
, .
,
1 2 3. , . 3
: ,
,
, ,
,
,
,
,
. ,
,
, .
76 . 6 7 . 3669/2008
( 116),
(18.6.2008). ,
1 . 1
14 . 1 . 2190/1994,
, 181 (
, 28
. 2 . 1418/1984) :
2 11 .. 2386/1953 ( 111 ).
36 7 10, 37 1, 43,
53 1, 7, 8 9, 54, 57 1, 58, 73, 74, 75, 76
77, 92 110 .
, . 3669/2008, ,
, 28 . 2 . 1418/1984,
,
, .
e-book -18/4/2012
. 2229/1994 ( 138) . 1418/1984. , 1
. 1 . 2229/1994 . 1 2 . 1418/1984, . 7
96 . 1892/1990, : 1.
, . 1 14 . 2190/1994.
, , (....)
,
.
20
.3669/2008---.
www.docman.gr
4
.
3
2.
, , ,
.
.
5
3. .1
, ,
/86/2000() .().II. ,
,
,
. , ,
(, , .) .
, ,
(, ) ( 495/80 679/1981
).
..//.17/2009. ,
, ( 28, 43 49 ,
), ,
( 3 . 1 ' 98 ) ,
() (. , 15.5.2008, . C147/06, C-148/06 SECAP spa . 19-21, 14.6.2007, C-6/2005 , Medicap - . 33 53,
21.2.2008, C-412/04 , . 65-68, 20.10.2005, C-264/03 ,
. 32-33, 3.12.2001, C-59/00 , Vestergaard . 21-23).,
,
(. 2, 8, 29, 31, 36 41
2004/18/ ( 2004 L 134/114) 31 2004
, ),
.
4
./.7/69/2011. / .
, , ,
,
,
.
e-book -18/4/2012
./.7/49/2011. .
,
,
,
.
21
/7/179/2010. , ,
( ,
, , ),
, . ,
, 112.069,60
, 495,00 -
1.025,00 . 1
1116, 2009, 10.245,40 , , 1611,
2009 813, 2010 8.004,23 2.241,17
, , ,
. ,
, , ,
, ,
, , . ,
.3669/2008---.
www.docman.gr
, ,
. , ,
,
, . ,
,
,
(. VII . 215/2008 IV T. 143/2007). ,
,
,
, .
,
.
/7/70/2010.T ,
1 ,
() ,
, ,
, , ,
, ,
1 . 3 .
3669/2008, ,
,
(. . VII . 331, 374/2009).
/.7/331/2009. 1
. ,
, ,
, ,
, ,
, , .., 1 .
3 . 1418/1984 1 . 1 . 2229/1999,
, .
,
, , .
../.VII/315/2009.
. .
, ,
.
../.VII/310/2009.
. .
,
. ) , )
, ) , )
,
.
../.VII/308/2009.
. . ,
,
.
../.VII/286/2009.
, .
. , , ,
, ,
,
'
.
, ,
e-book -18/4/2012
../.VII/313/2009.
, .
. .
.
22
.3669/2008---.
www.docman.gr
,
.
.
/.7/279/2009..
. .
, , , , ,
,
,
' .
,
.
,
, .
, ,
...
../.V/125/2009.
.
, .....
, , , , ,
,
,
.
, ,
,
, .
/.7/14/2009. 4 .
,
1 . 3
.1418/1984, 1 . 1 .2229/1999. 21, 34, 35, 56, 68, 71, 90, 127,
156, 198, 293,308, 310, 315, 322, 348/2009
/.7/3/2009. ,
1 . 3 . 1418/1984,
.
5 . 4 .. 609/1985. 24, 374, 386/2009
../.4/196/2008. . ,
, .
e-book -18/4/2012
../.4/176/2008 , .
- .. .
. ,
. , ..
.
23
.././56/2008. .
,
,
.
../.IV/220/2007 . IV 32, 65/2007. 1 .3, 2 .1 .
1418/1984 ( 23 '), 1 . 1,2 .2229/1994 ( 138 ')
, , , , ,
, . . ,
- 953 . .-
. ,
,
( . 33/1999, 5/2003 IV .,
2, 76/2005, 311/2006 VII .).
.3669/2008---.
www.docman.gr
../.7/214/2007. , , , ,
,
.
../.IV/100/2007. ,
( . 173 ..)
'
' , ,
, ,
,
(219/2002, 1472, 672/2000, 977/1999, 1337/1977, 691/1969 , ..
.3/2003,22/2005, 154/2006).
../.IV/65/2007. ( )
.
, ,
- , ,
, ,
,
.
../.7/57/2007.
, 1 . 3 . 1418/1984,
1 . 1 . 2229/1999, ,
.
./.7/56/2007 . ,
,
.
../.IV/32/2007.
.
, ,
, 1 .3 8 .2 .1418/1984 (
23 '), 5 .4 . .609/1985 ( 223 ').
/.7/21/2007. 6.196,12 28%
,
, , , ,
.
../.7/250/2006. (
) 1, . 3,
. 1418/1984 . 2229/1999, , .
../.4/33/1999. . E
" " , ,
, ,
. ( . . IV . 13/1994 55/1995).
../.4/31/1998., , ,
/ .
.1881/1990. .2286/1995, .
1881/1990.
e-book -18/4/2012
./.6/5/2007. , container . ,
,
, , ,
,
.
24
.3669/2008---.
www.docman.gr
. 6
, ,
.
4. :
/.6/26/2008. . ",
, ,
XVII. ,
XVII, " ",
. , ,
XVII
XII , " ".
/2387/2009. ..
(
, ),
,
, ,
, ,
.
e-book -18/4/2012
/329/2007. . ,
, . , , ,
.
.
.
.
25
/37/2005. ( - ).
.()
, '
(... . 4936/1995, . . 1997. 406),
, ...
(63/2000 ' .., 4/2004 ' .., 33/2004 VI .. L, ... 112/1986). , , .
2286/1995 , ( n 360/1996
..., '),
,
,
, . : ) 2004/18/
(10
) : ,
,
. ,
,
.) ' . C-331/92 : ,
71/305/
, ,
.)
(ad hoc
: 164/1999, 514/2000, 135/2001, 438/2002, 439/2002, 797/2004, 808/2004, .
. 37/2005 ' ), ( ' 2891/2003, 2555/2004)
. , ,
, )
, )
, 40% ,
.
.3669/2008---.
www.docman.gr
) .
) ,
.
, .
) (....) ,
(.....)
.
) ,
.
5. ,
8
.
6. (..) ,
,
. ..
92 ,
.
7. :
10 11
) 9
.
/.6/2708/2010., (. 3669/2008),
, 750.000
( ), ( 6
./ 609/1985 4 ./ 218/1999) ,
, ,
.
/6/127/2010. 76 .6 7
.
..113/2010. . () 2 1.
( - 21. . 1, . 2362/1995). 2.
,
( - 21, . 2, .
2362/1995). 4 () 3.
,
. ,
. (..) 11
1. , . 1 2 21 .
2362/1995, ' /
, .. (
21, . 4, . 2362/1995). 2.
,
.
( 21, . 6, . 2362/1995).
.2362/1995 ( 247/ '-27.11.1995) ,
1 (..) 2. : ,
, () (),
().
9
. - .
:- - -
e-book -18/4/2012
26
.3669/2008---.
www.docman.gr
)
.
12 13 14 15
)
,
, .
681 ..
, .
10
. - . ,
.
(.1418/1984 1 3),
. : -
( ) - ,
.
, ,
. ( )
( 1000 ..) , ,
() .
11
. - . ,
, :- -
.
.
. ,
. ,
.
,
. , ( ),
. ,
.
12
N.4071/11.4.2012 85 /11.4.2012 (..) 18. ()11.
(...) ...
. 3669/2008, .
3316/2005, , , :
)
, , . )
. )
,
.
13
e-book -18/4/2012
17/01/77/437/26.4.2010-.11
, ,
.
27
17/05/62/ 2.2.1 /31.3.2010.(//463) . 17/08/45/13.3.2007
,
( 447).
14
17/03/61/17.4.2007.
.
17/08/45/13.3.2007
.
15
/181/2001() 1) ,
, (. ... 4138/98 7
12,1024- ... 2762/99 12,987), , , , . , ,
,
. ' , ' , ,
, ,
.3669/2008---.
www.docman.gr
)
, .
17 18 19 20 21 22
) 16
.
, ,
, , ,
. , , , ,
, ,
, , , , ,
, ( )
, (... 247/92 4, 1344) ()
- , ...., , (. . 4594/98).
, , ,
,
(... 3689/91, ... 247/92 . ... 2645/92),
( ) (. . 31 341/78, 69 2717/99).
,
,
, , ,
, (... . ... 1038/88, ... 178/2000)., ,
, ,
, .
16
N.4071/11.4.2012 85 /11.4.2012 () 6
() 10. . 1 159 . 3852/2010
: )
,
. )
,
.
, . ,
. 3316/2005
, .
. , . 3316/2005
, ,
17
20961/2008. . 3316/2005
... , 10 . 2 . ,
5 . 4 . 3481/2006
./ 131/1998.(.172/2008 .)
/172/2008. 10 .2 . 3316/2005. 10 .2 .
3316/2005 ... 131/1998.
/124/2008. , ,
. 9 3316/2005,
, /
, , ./ 131/1998.
51775/2007. . 342/2007 ... (
, 2 .2 3263/2004,
, 4 .1 ./ 131/1998
.)
/342/2007. , 2
.2 3263/2004, ,
4 .1 ./ 131/1998 .
e-book -18/4/2012
/14856/2008. 9 .3316/2005 ,
/ ,
./ 131/1998.(.16).. ../124/2008.
18
..910/10.10.1977 - 305/. .( 149-151)
28
.3669/2008---.
www.docman.gr
)
.
19
/80855/1992-:573/. ,
.( 5-7) 17/04/29/.2.5/2011. . 80855/5439/06.08.92
, ... ....
, ( 573),
. 17/02/54/ 2.5/06.05.2008 .... ( 857).
20
..186/1996-:145.'
(..) . ( 4)
21
..131/1998 -: 105-.. 276/ .
.( 4)
22
17/08/173/20.11.2006.28.
.
.
,
. 10 4 . 3481/06 20/2006,
4 5 . 3481/06.
, . 10 4 . 3481/06
,
,
,
, ,
'
, , .
. .10 20/06 .10. 10
.... (
) ( ).
, .
.
, .
e-book -18/4/2012
, ,
, ,
:
29
1. ( ) ,
, (
), .
, (,
) .
.
2. . 10 4 3481/06, ( .....)
, ( 2-11-2006) -
- .
.
. (
) ,
( ,
).
( ,
. . 10) ( 20/06
).
.3669/2008---.
www.docman.gr
)
, , .
- -
1. :
23 24 25 26 27 28 29 30 31
23
20554/3430/2010.
.(..) 1. .1.
.716/1977 (259/)
, : )
. 1993 . )
, . ,
( ),
.716/1977,
11 .3840/2010.
24
. /3434/15.11.2005 -.38 : . (..)
37/1995 , ,
, . 3316/2005
(38/2005).
25
.. . . .
2 .3669/2008 .
( )
. ( ).
,
,
, , .
26
/.6/114/2003.() . 4 (. 3 . 1) .1418/1984 ( 23), 5
. 2940/2001, .
.
, ./ 696/1974 ( 301) 121
,
, 123 (. 2)
, ) ) ) )
) )
.. 132 (. 2)
, ( ),
, . 134 .
e-book -18/4/2012
.
, ' .
.
- ,
, . (. ' .
405/2010,474/2010)
30
.3669/2008---.
www.docman.gr
.
,. 135 (.
.) , ,
, ,
. 140 (,
.) , ,
,
,
.
, , )
, ,
, ( , ..., ...,
), ,
. ) ,
,
,
. ,
5.10.2 (.....) .. :
143 ./ 676/1974 ( ),
.. ) , ) , )
, ) , ) /
) . ,
,
17 ./ 774/1980,
, ,
.
,
(. 33 . . . .
./15.10.1997, 91/2003 VI . .).
27
.3316/2005.() 19. .1.
, , ,
,
,
,
,
. .2.
1
7 4.3.
,
.
.
28
e-book -18/4/2012
./.4/4/2008 . -, . -
, . 1)
2) 3)
4)
. .
31
./.4/60/2007. 2 . 17 22 .1 3
( .1577/1985 210 ') -
, , ,
( . 28/1982) , ( . , 857/1988)-
, . 1337/1983 ( ' 33) ,
, ,
. ,
, ( . 73/1995 95/2004 IV
..)
/.4/0095/2004. ,
, - -
.
/.7/25/2008. .
(.47 .3 .2696/1999, 57 .43 .3542/2007, 50),
,
.3669/2008---.
www.docman.gr
, , ,
.
/746/2007. .
.
.
. ,
. .
.
. .
. .
/.4/53/2007. ,
, , .
,
,
.
29
/142/1996. .. .
. ,
.
30
/391/1995.. . . .
() - , .
,
, ( )
, .
.. . .,
..
, ,
, .
, ,
, . ,
.
, ' (
) .
,
,
.
. ( )
. ,
,
, ,
, ()
. (
) ,
,
, , , ,
.
( ) ,
, , '
. , ,
,
, .
. ,
' . 3010/2002
e-book -18/4/2012
31
32
.3669/2008---.
www.docman.gr
) , 92 .
)
32
.
33 34
35
2.
36
3 4 .
. , ,
, ' .
, .
.
.
.
, , , , ,
, .
, ,
. (. . VI . 2835/2010, . VI . 2013/2010, . VI
.2730,2705/2010, 18 .2971//2011- 235/, 2996/2009)
32
..3316/2005(..) 3 - . 1.
, ,
,
, , ,
,
, , .
, .
' .2.
,
() .
:) ,
.) .)
.)
.)
.)
.) ,
.)
.3.
.
,
.
.4. ,
,
, , ,
.
e-book -18/4/2012
33
33
.3044/26.8.2002. ( 197/27-8-2002) 14 .1. ) ,
8 1 . 2971/2001 ( 285 ), ( ),
10.000.000 , ....
,
, ,
. ) ( ..),
. 2932/2001 ( 145 ), ,
,
, 3.000.000 ,
.... , ,
3.000.000 , ,
, , ,
) ..
, . )
,
, , , ,
, ) ...
.3669/2008---.
www.docman.gr
.
.
:
) ,
. .
.. ... .. . )
, ,
. 2688/1999 ( 40 ),
. 2932/2001 ( 145 ), ,
,
34
../.IV/18/2007. 1,2,3 .8 .3329/2005 ( 81 ')
, 100.000 ,
, .. .,
234.000 , ,
, , , (
) . ( )
104.839 , , ..
. . .
35
36
.. . .
. '
.
... . ,
, .
. ,
, , ( )
... .
103 ...
( ) . ,
. (... VI . 702/2010 , 58 . 2
.3852/010, 72 . 3 4 .3852/2010, ' . 452/2010, . VI . 2729/2010 . ' 438,
345/2010, . VI . 1722/2009.)
e-book -18/4/2012
. 45927/ 2092/2011. 22867/ 984/28.5.2010 ( 792'/8.6.2010)
2007 - 2013,
.22867/ 984/2010
2007 2013 : 4670/551/1.2.2008
2007 2013 TO
&
( ), 4672/552/2008
2007 2013
, ,
/1469/4.5.2007.
2007-2013, 43101/ 2038/4.9.2009 - 1914 /08.09.2009.
1429 - ,
1432
- ,
2007 2013, 48374/EY2212/28.9.2009.
1429
, 44236//29.9.2008
34
.3669/2008---.
www.docman.gr
) ,
37
23 .
)
,
28 .
) 29
.
.
:
) .
) ,
.
)
.
)
. ()
.
) .
)
.
)
.
.
e-book -18/4/2012
37
35
17/01/68/1996 .24.1. . 1.1.: . 2 .7 ..
23/93 ( 8/5-2-93): .2.
4 . 1418/84,
. .2 .4 . 1418/84:
, .
(, , ) ,
..
. .2 .1 .. 609/85:
, , , 4
. 1418/84. , -, ,
. 1.2: ..
-
,
(.1 .7 ..23/93 .2 .4
.1418/84) .
-
.
.
.3669/2008---.
www.docman.gr
1.
, ,
(...)
38 39
.
2. ,
(%). ,
.
/.6/2708/2010. . .
,
4 . 3669/2008.
.
(
) ,
: ) ,
, )
750.000
.
(
), ,
,
. ( )
,
, ( VI 89/2007,
96/2004)
( ).
, (. 3669/2008),
, 750.000 (
), ( 6 ./ 609/1985
4 ./ 218/1999) , ,
,
.
./ 609/1985, . 2940/2001,
750.000 , (
IV 8/2008, 141/2007, 89/2007).
39
../260/2009 . .
, ,
..., 750.000 ,
. 39 16 .1418/1984,
. 3 .3621/2007 ( 279, ')
../.6/89/2007.
750.000
e-book -18/4/2012
38
36
.3669/2008---.
www.docman.gr
1.
.
2.
,
40
.
3.
, (%). ,
,
. .
4. .
.
, ,
.
i 1,10-10% 0,90+10%.
5. .
, 0,10
(1-)
(5%) ,
4
, .
.
1.
.
41 42
.
e-book -18/4/2012
40
37
/./402/2010. II,
2 ,
,
, ,
.(. 753/2010
,
,
, ,
)
41
/../432/2010. . . ( 7 3669/2008)
,
.
, ,
.
,
, ,
.3669/2008---.
www.docman.gr
2. :
) , .
) , ,
.
. 3 57 .
3. ,
.
, ,
(.. ..) ,
.
. .
,
.
, .
, .
4.
.
1.
, ,
.... ,
43 44 45
.
. ,
, 6 . 3
. , ,
,
, , ( . 429/2010).
42
43
/.6/464/2011.1) 17/224/2/440/17.9.2009 ..,
- , , 2)
..., 225/2009 54/2010 154/2010
,
, 3)
., ,
,
, 4) .,
. 579/13.10.2008
.. 1,15 2 ,
5)
, 5.10.2010 .
e-book -18/4/2012
/497/1991. .
, ...
, ,
,
,
.
38
.3669/2008---.
www.docman.gr
44
e-book -18/4/2012
/.6/262/2011. -.
,
,
,
, ,
, , ,
,
. ,
,
,
,
. ,
, ,
, , ,
, ,
, . ,
,
, , , ,
. ,
, ,
,
,
, , ,
, ,
, . ,
,
..., , , ,
, ,
. , ,
.
39
../6/37/2007. . 10 ./ 609/1985 (
223), : (...)
(). , ,
,
, ,
, -
-
,
(. VI . . . 23, 30 36/2005, 13/2004, 87 89/2003).()
, ,
,
,
...
. ,
, .
255/2007. - ,
....
.... 3.12.2007, , ....
,
5.000.000 ,
.
./.6/250/2007. ()
.
17/2/2006, .3316/2005,
.3669/2008---.
www.docman.gr
46
.
... . ,
.3316/2005,
.
./.6/41/2007. -. ... ,
.
./.6/39/2007. - . 4 . 4 . ) . 1418/1984
( 23 ) :
. : ) (...) )
.
() . ,
4 . 2 , 42 . 11 . 3316/2005 ( 42 ),
22.2.2005, :
, 4
, , ,
,
. 10 . 1 ./ 609/1985 ( 223 ), : ()
, , ,
, , ,
, .
, , . 3316/2005 (
22.2.2005) ,
....,
, (. VI
117/2005, 25/2006). , ,
, ,
, - -
,
. (. VI . . . 23, 30
36/2005, 13/2004, 87 89/ 2003).() , ,
, ,
, , (...).
,
, , , (
) 25.8.2004
..
45
46
17/01/68/1996 -.24.() 2. -. 10 ..
609/85 - ()
... -
, ..:-
- (..
, ,
...). -,
. :-
e-book -18/4/2012
. 12 . 5
. 3316/05, . 3316/2005
- ,
2004/17 2004/18
, 48
..
40
.3669/2008---.
www.docman.gr
2.
,
.
,
.
, ..
, .. .
.
,
47.
3. ,
, ,
.
.
4.
.
,
.
5. , ,
48.
.-
.- -
.-
+, ,
.
, .
,
.
e-book -18/4/2012
47
41
/6/177/2007 ( 10 ..609/1985)
, ,
, .
, ,
,
. ,
, ,
.
, ,
, .
, ,
, . ,
, ,
(. 2844/2004). ,
, ,
(.
951/2001).
48
/.6/2835/2010. 17 .1 2 . 2690/1999
( 45) : 1. ,
. 2.
.3669/2008---.
www.docman.gr
.
. (5)
.
49
50
.
, , ,
. ,
,
, , ,
,
, .
,
( VI 2515/2009, VI
72/2007).(..)
1 ( ) 3 (
) ,
() .
, 0,04 ( 83,19
. ... 83,23 . ..) , ,
, ,
, (
, ),
.
49
/ ./9/2010.
, ,
, 2
( )
. VI E 289/2010
- .3669/2008
.
564/2009 ' .
, ,
, ( ),
,
21 22 ./ 609/1985. 566/2009 .
17/01/85/439/30/5/2007..15.. .
159/2007 ,
. 1. . 3316/05
,
, ,
,
. ( )
, ( ),
. 2. , ,
, ,
. 3. : )
,
, )
, (
) (
). . 3316/05
, (
) (
. 2522/97),
e-book -18/4/2012
50
42
.3669/2008---.
www.docman.gr
51
(5)
.
.
,
(70).
.
. ,
.
.
,
15/100.
6.
() (), =(, )
. .
, ,
.
C=. ,
<1,0, (1-). /100.
:
(1-)
__________________
+=
____________
100
(1-) 100
=__________________ +
e-book -18/4/2012
0,00 0,05 0,10 0,15 .. .
.
, 0,40.
43
.
,
.
51
/868/1997..().6. , ,
, ( 4 . 4 . . 1418/1984 10 ..
609/1985),
, ,
,
,
.
.3669/2008---.
www.docman.gr
/100 (1-). ,
. =(.),
(1-)., (/100)0,5 ,
(1-)10
= _________ +
.
7. -
-
, (
) (),
, :
0,90.(.).(1-) < ..> < 1,10.(.).(1-) ,
..
, -.
.. ..
(%)
.
,
- .
,
.
8. -
-
, , ,
, -,
.. ..
-.
26 , %
.
9.
.
,
.
e-book -18/4/2012
- .
44
.3669/2008---.
www.docman.gr
1.
, ,
, .
(, ..) .
2. ,
(18%)
, , , ,
,
.
3. (%),
.
1 0
1.
,
.
.
2.
, ,
,
, .
3. ,
8 .
1 1
e-book -18/4/2012
45
1.
,
,
.
,
.
2. ,
,
,
. 5 6
8 .
.3669/2008---.
www.docman.gr
1 2
52
1. , 10
11,
(50%)
, .
)
,
, .
) (15)
, ,
. , ,
(3) ,
.
)
,
.
)
,
. ,
. , ,
,
,
.
, ,
.
)
. , ,
,
, .
) ,
, .
2. ,
, 1
(50%)
.
52
C(2007)6661/2008
-
()
e-book -18/4/2012
) , ,
,
, , ,
. ,
, ,
, , .
.
46
.3669/2008---.
www.docman.gr
3.
,
53 54
.
,
.
,
,
.
, .
4. ,
, 2 36 .. 3323/1955 ( 214
). ,
,
55
31 .. 3323/1955 .
5. , ,
, 1 2,
,
, ,
5 50 .1914/1990.
1 3
8, 10 11
,
.
, .
, , (
)
.
e-book -18/4/2012
47
- -
53
3389/2005 . ( .3840/30.3.2010- A
53/31.3.2010)
54
/2004/18/ . -( 56-65)
55
. .2238/16.9.1994 ( 151 ')
.3669/2008---.
www.docman.gr
1 4
-
56
1. ,
,
59 60 61
57 58
,
56
/.7/346/2009. ,
, . 14 . 2971/2001, ,
4 . 1 . ) .
1650/1986
57
.4014/2011. ,
,
588210/01/12/2012.
:
( ) : ) T
,
, 28 . 2738/1999 (- 180)
)
, ) -
2012-2015
,
.
,
,
,
. 1650 ( 160 /1986)
. 3010 ( 91 /2002)
. 4014 ( 209 /2011), , 1958/13-01-2012 /
15393/2332//5.8.2002 ( 1022/72002)
11014/703/104/2003(332/20.3.03)
37111/2021/2003( 1391/29.9.03)
33318/1998 ( /28.12.98)
. 145799/2005 ( 1002/18.07.05) - ' . .. 15393/2332/2002 (
1022//5.8.2002) , ...
. 4014/2011.
59
./.6/33/2007. ,
, , .
,
.
./.4/106/1996. ,
,
,
,
.
e-book -18/4/2012
3418/07/2002(712//11.6.2002) -
48
.3669/2008---.
www.docman.gr
62
, ,
.
,
, ,
.
2. , ,
,
, , , .
3.
63 64
,
.
60
/601/2007. .
,
.
. .
.
, . .
61
./2005 . .
.
62
./.7/37/12.2.2008. ., ,
. ,
, 14 . 2 . 2971/2001
.
./.4/53/2007. ,
, , .
,
,
.
e-book -18/4/2012
63
49
/6/392/2008. , ( ),
, ,
, ,
/ . , ,
, , ,
, , ,
, ( ),
( ),
, , .
,
, , (
) , ,
,
( ) ( )
,
. ,
, ,
. ,
.
64
../.VI/55/2007.
, 24 . 1
,
17.4.2001 -
( ... 3 .. 23.2.2005),
2 .3060/2002,
, , ,
.3669/2008---.
www.docman.gr
4.
,
3, 4 5 .1650/1986
65
( 160 ), 2 . 3010/ 2002 ( 91 ) ,
, , ,
, , , ,
, ,
66
69269/5387/24.10.1990( 678 ) ,
67.
15393/ 2332/5.8.2002 ( 1022 )
1 5
-
68
1. .
,
,
(. VI ... 99/2005, .
978/2005, 327/1999).
65
.1650/15/16.10.1986. .- (/`/160). " 4
66
69269/5387/1990-:678/. ,
(), ()
, . 1650/1986. 30557/1996. ...
69269/5387/24. 10.90 ( 678/). /1661/1994. ` .
69269/5387 . .
/1661/1994 -: 786/ . ` . 69269/5387
. .
30557/1996 30557/13.2.1996 -: 136/ ... 69269/5387/24. 10.90
( 678/).
/145799/2005 . .. 15393/2332/2002 ( 1022//5.8.2002)
, , 3 .
1650/1986 ( 160) 1 . 3010/2002 . 1650/1986
97/11/ 96/61/ .. (91). /25535/3281/2002.
2 "
. 15393/2332/2002 " ..." ( 1022).
/141270/2009 . . ..15393/2332/2002 (1022)
, 3 . 1650/1986 (160)
1 . 3010/2002 ,
.15393/2332/2002.
3 .1650/1986 1 .3010/2002 .1650/86
97/11/ 96/61/ . ("91).
/125155/2007. . . ) 4 .1650/86
2 .3010/2002 .. (526/2003 ),
,
.
, ( 13
11014/2003) .
68
17/05/106/13.7.2006.18 . : .
. .
e-book -18/4/2012
67
50
.3669/2008---.
www.docman.gr
4 , ,
.
2. ,
69
,
.
, ,
70
.
3.
. ,
.
4. , ,
....
, , ,
.
5.
.
6. ,
:
) .
)
.
) , 71,
.
. .
.
69
17/05/116/30.9.2008-: 2126/ 5
(.3669/08). 1 2008 .
70
../.6/7/2007. ,
,
. .
../.6/44/2007.
... .
e-book -18/4/2012
71
51
..113/2010 .() 2 1.
( - 21. . 1, . 2362/1995). 2.
,
( - 21, . 2, .
2362/1995). 4 () 3.
,
. ,
. (..) 11
1. , . 1 2 21 .
2362/1995, ' /
, .. (
21, . 4, . 2362/1995). 2.
,
.
( 21, . 6, . 2362/1995).
.3669/2008---.
www.docman.gr
72
) ,
, .
) ,
.
) .
73
) , , , .
) ,
.
) .
) , ,
...
)
.
) , .
) .
) .
7.
(15)
74 75
(2)
.
.2362/1995 ( 247/ '-27.11.1995) ,
1 (..) 2. : ,
, () (),
().
72
/.VI/257/2007. - ,
, . .
.
/.VI/19/2007.
.
, ) , )
.
73
17/02/85/30.5.2007 .16 - : : .
.
, (
- -)
() 15 ,
.
(
15 2007)
, . ,
, 3 5
.
74
/ 6/2729/2010. ,
, ,
, ,
e-book -18/4/2012
( 4 . 6 . 3263/2004)
(
). ,
..,
.
52
.3669/2008---.
www.docman.gr
(1)
.
, 4 ,
(40) .
.
(10) (1)
, (1)
.
(4) ,
76. ,
,
(1)
.
.
8.. , ,
77
4 13 . 2328/1995 ( 159 )
,
,
. , ,
, ,
. ,
,
. ,
.
../.6/ 47/2007. ,
,
(15) .
./.6/ 61/2007. .
, .
. .
75
../ .43 18-7-87, ... 439/82.
,
, ,
(... 2992/83).
, ' (...
861/75). ,
, , '
e-book -18/4/2012
76
53
/.6/2399/2010. .1 .22 .3669/2008,
, ,
. , (5)
.
,
, .
,
.,
, ,
,
, . ,
,
77
.2328/1995- /'159. ,
. 13
.3669/2008---.
www.docman.gr
, 2 4 . 3548/2007 ( 68 ),
(2)
(1) , 2 .
3548/2007 , .
, (2)
, .
, ,
, (1)
(1)
. ,
,
(2) (1) (2)
.
. , ,
(1) (1)
, 2 . 3548/2007
. ,
, ,
(2) .
,
.
,
(1) (1)
,
.
9. ,
, 7 .
7
. 3548/2007.
10.
, .
,
.
1.4. 1 ` 2 3 ./ 1263/1972,
, ,
,
. , ,
...
, .
1 ./
1263/1972, 2
.4286/1963, (3) . . : 8 .
.3548/2007, 68/20.3.2007, : "
. 1 7 , ,
: ) . 4, ` . 1 ` 2 `
` . 1 ` 2 ` 3 , ` . 5 ` . 7
13 . 2328/1995"
e-book -18/4/2012
11.
23 .
54
.3669/2008---.
www.docman.gr
15.1.
- , (. . . VI . 19/2005, 31/2003,3130/2009),
, ,
,
,
, ,
.
, ,
,
, ,
,
,
. (./T.6/2060/2010 )
-
,
.
,
,
,
,
, ,
.( /.6/1891/2010 ).
e-book -18/4/2012
-
,
, , '
,
.() ,
4.1 , ,
,
.
' , , ,
,
(. 98
. 1 . ).
,
,
'
. / 6/372/2010.
55
- , ,
,
, ,
,
, ,
. 939/2010
VI
. / ./64/2010.
-
.3669/2008---.
www.docman.gr
` , ,
,
, ,
(. VI ... 137, 119, 78/2007 IV ... 70/2003, 105/2002, 78, 4/2001, 85/2000).
, ,
(, , ,
), -
, ,
,
. ,
,
,
.
,
. ,
,
,
. (./.VI/10/2008 .)
-H , ,
, ,
(. VI . .. 181/2006, 31/2003, 105/2003).
,
(. VI . .. 70/2006). ,
, ,
, ,
(. IV . .. 70/2003, 105/2002, 78,
4/2001, 85/2000). /.VI/53/2007 .
-.
,
,
( ,
). 17/05/106/8/2006 .
-/70/2002. ()
,
, . ()
( . 2137/1993, 2162/1990, 3642/1989,
2772/1986, . 668/1974 1327/1978, 1828/1967, 2518/1964, 414/1955 132/1949, 1630//1950,
1803/19787), (),
( - 1754/1996, 697/1951 569/1947, 928/1936),
(. . :
... . 37 , 8. . 79 . 9, 98/1962, 1668/1954).
( 1630/1950).
e-book -18/4/2012
(
. /1415/2000 )
,
, , ,
.
(
) .
56
.3669/2008---.
www.docman.gr
...,
... ,
... ,
.
/687/1996.
. ,
, ,
, ' ,
. ,
, ,
, 24
.. 2319/93, , ,
.1418/84
.../2992/1983.
. ,
,
,
.. 2670/67. ,
,
.../91/53. ,
, .
15.2. -
78
( ). .3548/2007 ,
79
.
78
17/01/87/2006.
. 13
4 . 5
., 609/85:
e-book -18/4/2012
- (
) , 15
.
57
(
- ..) .
. ( . 5 4)
,
. : ,
, .
(4) ,
: .
( ) ..
.
,
.3669/2008---.
www.docman.gr
( ). 10
.
. 1 12 . 3263/04
, ( )
{ ) .
(15 10 )
.
(. 1 12 .3263/04),
.
17/02/85/2007 .16. : ) ..)
. 3548/07 ,
. .
1. . 3548/07, ,
, 1- 9-2007,
,
. 3316/05. ,
:
1
(. 1 )
(. 2).
( 1
. 3).
, ,
,
, ( 3 . 1).
. , ,
,
. ( ).
.
, . 1 3 ,
, ,
,
, .
.
, 1
2007, 4 . 5 .. 609/85
) .. ( 2004/17 2004/18),
) ,
)
. 3548/07 .
( 13/2006) ,
. 3548/07.
3. ( )
.
e-book -18/4/2012
2. (3548/07) ( 3 . 3 3) (
. 3316/05 12 )
,
. 3548/07.
58
.3669/2008---.
www.docman.gr
:
80
.3548/16.3.2007 - A 68/20.3.2007 .
81
82
. 3. .
1. )
83
3 1 ,
. 4 13 .2328/1995 ( 159 ) ,
2 4 ,
, 2
, , ,
.
) ,
,
, , .
) , ,
, ,
, ,
.
) ,
.
( ) , .
,
.
3-5 .
e-book -18/4/2012
79
59
/ 6/2729/2010. ,
, ,
, ,
,
,
. , ,
, ,
. ,
,
. ,
. .
,
.
, 4 5
, , , ,
, .
80
.3640/2008, 3688/2008, 3752/2009 3801/2009.
81
82
83
.3548/2007-/A/68/20.3.2007 3.
, . 6 1 . 1256/1982 ( 65 ), ,
, . , : )
,
,
.3669/2008---.
www.docman.gr
23. . 3 1
,
. .
,
,
.
. .1. ) . . 3
1 , . 4
13 . 2328/1995 , . 2 4
, , ,
,
2
, ,
, .
") , ,
,
.
,
.
,
." .
) ,
, , ,
,
,
, .
2. )
, . . 3 1
, . 4 13
.2328/1995 , . 2 4,
,
, 2.
) ,
, .
3. . 3 1
, .
.
,
, .
) (
).
) .
. 3548/07 ,
84
.3469/2006.
84
N.3469/2006 /131//28.6.2006. , . 5 ..2. ) , ,
,
.
e-book -18/4/2012
. 3316/05,
:
60
.3669/2008---.
www.docman.gr
) (
), .3861/2010 - 112/A/ 13.7.2010
,
85
. ,
, 2 4 16 ,
, ,
, ....,
,
( 10 ) :
) , ,
, , , ,
, ,
, 1 2010.
) , ....,
,
1 2010.
) ,
15 2011.
15.3. .
:)
) )
. ( ) ,
2 2004/18,
. 13. 1. ...
. 2.
,
.
,
. 3.
.
,
,
, .
... .
. 4.
,
. 8 15 .
e-book -18/4/2012
85
61
/16752/2010. ,
"
/20868/2010
, .
/2016/2011.
.
. ) ,
.) ()
@.
,
.
,
.. .....( 107, . . 3528/2007 111, .
.3584/2007 ).
.3669/2008---.
www.docman.gr
86 87
:
) 88
,
7 2004/18 (
89
C-225/98 , )
.
86
/.VI/117/2008 .
,
, ,
, ,
. ,
,
,
(. C-87/94 Commission/Belgium Rec. 1996, p. I-2043).
. , ,
, , ,
.
87
/C-16/1998 ..113 , ,
,
Vende 1994,
,
14, 10,
, , , 6
, 6
,
14, 10, , , ,
88
17/09/9/ 17/2006 ..1. 2004/18/
, .
/C-225/1998 .1. 93/37,
,
,
, .
.
, 12, 1, 13, 3, 93/37, , , 52
40 , , ,
. , 12,
2, 13, 4, 93/37,
12, 1, 13, 3,
. ,
.
( . 35-38 )
2. 30, 1, 93/37,
,
, ,
, , ,
, , . ,
, .
,
,
e-book -18/4/2012
89
62
.3669/2008---.
www.docman.gr
)
90
.
, , .
, TED.
simap.
. .
e-book -18/4/2012
12 . 5 . 3316/05,
. 3316/2005 -
,
2004/17 2004/18
,
48 ..
63
, , ,
.
, 93/37,
' .
,
, .
( . 49-51, 73 )
3. 22, 2, 93/37,
, , ,
.
22, 2, 93/37
,
, ,
, .
. ,
, , .
( . 59-63 )
4. 59 (, , 49 )
71/305, , ,
, , ,
, , ,
, .
,
,
, , 59 . , '
,
,
, , .
, 71/305
23 26
, .
( . 82-84, 87-88, 90 )
90
/ /397/2010.
,
,
.
.3669/2008---.
www.docman.gr
15.3.1.
91 92.
(.
2006/C 179/02
93
) , 55715/..9537/2007 ..
,
( ..
. ,
.. ,
(portal) .
, 4 . 5 .. 609/85 ( ) 10 . 2 . 3316/05
( ).
.
.. (
, ...).
17/05/15/2008-. 2-.. 2. ))
2004/17 2004/18 .
. ,
(2006/C 179/02), 55715/..9537/17-12-2007 ..
,
( .. ).
, ..
, (portal) .
,
4 . 5 .. 609/85 ( ) 10 . 2 . 3316/05 ( ).
.
.. ( ,
...).
... C-507/03 ( ),
(a priori )
( 25).
,
, ,
,
( ) ,
,
, ,
( 32).
92
/876/2011.. : 2. : ' '
( 2004/17/ 2004/18/ )
93
2006/C-179/02.
e-book -18/4/2012
91
64
.3669/2008---.
www.docman.gr
... C-507/0394 (
),
(a
priori )
( 25).
,
, ,
,
( )
,
, ,
,
( 32).
15.4. 95
96
4. .1. 3 1
e-book -18/4/2012
94
65
/C-507/2003 .1. I B 92/50,
,
43 ,
a priori, ,
,
. ,
92/50 , , ex post.
, ,
, .
,
I B
43 49 ,
.
, I B ,
, ,
. ,
, ,
, ,
43 49 .
(. 25-26, 29-31)
2. 226 ,
,
.
, ,
I B 92/50 ,
43 49 , ,
I B ,
, ,
,
, .
, ,
.
(. 32-34)
95
.3548/2007- 4.
96
.3548/2007- 1 .3.() 3.
, . 6 1 . 1256/1982 ( 65 ), ,
.3669/2008---.
www.docman.gr
.
.
97
2. ,
... ,
. :
) ,
) .
3.98 , ,
99
,
, .
100
.
.
1 6
-
1. ...
101 102 103 104 105
106
, ,
, . , : )
,
,
97
2/82452/0020/2008.//2441.
.... 1/1/2009.
98
3 , 46 N.3801/2009 - A 163/4.9.2009
/204/2010 . 46 . 3801/2009, ,
, ,
, , . 3548/2007,
, .
, 46 . 3801/2009
, , ' ,
.
100
/27754/2010. .204/2010 ' .. . 46
. 3801/2009 ( 163 ') . 3 4 . 3548/2007 ( 68 '),
'
11389/1993 ()
. 3548/2007.
101
15/ 1056/2006 . (...)
, ...
15/1179/31.1.07 106
15//1179/2007 . )
15//1056/2006 ( 102 `) " (...)
, ... " )
e-book -18/4/2012
99
66
.3669/2008---.
www.docman.gr
. ,
.
2. ...
.
(90%) .
. 107
3.
108
,
.
(10%) ,
.
4. ...,
15//24298/28.7.2005 ( ` 1105) "
,
".
102
..437/1981. (..) ' 16 :
103
../99/1992 . . (,,) ' 11 :
1. , ,
: (..)3.
, , ... ,
,
.
104
//43/4591/112055/2011 .:
.
105
17/115/6/.312/1994.
,
6 ..472/1985, ..225/1993
.
.5 2 .. 609/1985
, .
,
.
106
17/06/81/1995 . .
50/1995.17/09/67/1996 . . 23
e-book -18/4/2012
107
67
./..4/49/2010.
( , ,
), ,
,
.
108
/C-538/2007 . 29, , 92/50/ , 18 1992,
,
, , ,
,
.
,
,
.
.3669/2008---.
109 110 111 112
www.docman.gr
. 2
109
/7/416/2006. , 15
.. 171/1987, , ,
.... ,
.
../.VI/60/2007.
. (). 2 . 7 ./ 609/1985
( 223), , :
, .
. ,
.
75% . 1 . 1
./ 285/1997 ( 207), :
, .
. . 2576/1998 ( 25), 5 . 1 :
,
. , 1 . 2 3 ./ 218/1999 (
187) 7 2 ./ 609/1985 :
.
. ,
25%
, ./ 609/1985 9,
, 5 16 . 1418/84 16
2 . 2308/95 ( 114 ) 1 5 . 2576/1998 ( 25 ). ,
17/08/35/430/8.4.2003 .... ( 469),
...,
. 40 16 .1418/1984, : ().
(44.000.000)
(10.500.000) (). , . 41 16 .1418/1984
( 23), , :
... ,
, ... ,
, , (50%)
(). ,
, 2 ./ 609/1985
,
, , ,
,
,
, ,
, ,
(. . 4755/04.10.2006
. . ... ....., . 97/19.03.2003 . ...). ,
, , ,
25%,
. , 7
2 ./ 609/1985, 9 ,
,
,
. ,
,
,
7 9. , , ,
, , 7,
,
e-book -18/4/2012
110
68
.3669/2008---.
www.docman.gr
5.
.
..., ...
.
, ,
....,
,
.
6. ,
.
() ,
3 57 .
, .
.
113 114 115 116 117 118
7.
119
.
, 9 ,
. , . 41 16 .1418/1984,
... , ,
,
, ,
. ,
, .2576/1998,
,
, , , ,
, ,
. , 1 ./ 218/1999,
9 2 ./ 609/1985,
7 ,
. ,
, , , 7 2 ./
609/1985 9 ,
. () ,
,
7 2 ./ 609/1985,
,
, ,
. , .......
, , ,
,
, .
e-book -18/4/2012
111
69
./6/40/2007. , .
, ,
, , .
../.VII/360/2009. 1 .
,
, 42 . 10 ..609/1985,
(
). , , ,
..., .
112
113
/505/2007. , . 9
7 2 ./,
, . 9
(. .. ),
,
.3669/2008---.
www.docman.gr
,
. ,
,
,
. , ,
,
( . 21.3 ),
, .
114
/802/2008.(..) 6. , 21
, 16 . 42 . 1418/1984,
, , 2 . 7 .. 609/1985,
, , . 1418/1984 (
. 2940/1991) , 7 ,
, , , , , 21
( ) . 21.4.
115
/C-129/2004.
89/665
o
( 89/665, 1) 1 89/665,
,
, 92/50,
,
,
,
.
. , ,
.
89/665
. (. 28-29 .)
116
/406/2003. . () ,
.
.
, (
) , ,
,
. 2)
, ( ),
.
. (.)
/406/2003. .
. , ,
, .
, .
118
/333/2003..
.. ,
, .
,
,
,
()
,
.
119
/C-57/2001 . 1. 93/37,
,
e-book -18/4/2012
117
70
.3669/2008---.
www.docman.gr
. ,
(25%)
.
.
8.
,
, .
9. ,
,
,
.
.
10.
... ,
(25%)
,
, (30%) .
... ,
(60.000.000) ,
,
(25%).
, ,
, .
e-book -18/4/2012
11.
.
71
. ,
, 21 ,
, , , , ,
, . ( . 60-61, 63, . 1 ) 2.
89/665, ,
,
92/50, ,
, 1, 1,
,
,
,
. , 3 ,
. ,
89/665,
. ( .
64-65, 73, . 2 )
.3669/2008---.
www.docman.gr
16.1. 120
(.. , , , ) (1,
2, 1,2, 34, 5, 6 7 ).
, .
, 90%
.
.
10% , .
.
.
( ),
.
,
.
.
, . 25% .
.
.
, ,
.
121.
120
121
VI . 37/2009
e-book -18/4/2012
, , 102
. 3669/2008.
,
. :
72
.3669/2008---.
www.docman.gr
90.000
300.000
750.000
175.000
1.500.000
500.000
3.750.000
1.400.000
7.500.000
3.500.000
22.000.000
10.500.000
44.000.000
35.000.000
:
,
. :
10
16 . 3669/2008 . ,
5 ,
25%
, ,
30% 1.900.000
/ 2 ,
30%.
,
(60.000.000),
e-book -18/4/2012
25%.
73
, :
.3669/2008---.
( ,
,
30%, 6
25%)
www.docman.gr
90.000
142.500
300.000
412.500
750.000
937.500
1.500.000
2.062.500
3.750.000
4.687.500
7.500.000
11.125.000
22.000.000
27.500.000
44.000.000
60.000.000
, 50%
,
( 102 . 2 . 3669/2008).
e-book -18/4/2012
, :
74
.3669/2008---.
www.docman.gr
90.000
300.000
750.000
(175.000:2=) 87.500
1.500.000
(500.000:2=) 250.000
3.750.000
(1.400.000:2=) 700.000
7.500.000
(3.500.000:2=) 1.750.000
22.000.000
(10.500.000:2=) 5.250.000
44.000.000
35.000.000
102 . 3669/2008
, , ,
122
.
( ' ),
, 16
. 10 . 3669/2008, ,
123
.
124
.
e-book -18/4/2012
122
75
/ /490/2010. .
3 4 ( ) 3, 4 5 ( )
, .., 2
.
. 10 16 .3668/2008 ,
,
.
.
, ,
,
. ,
.
123
/ /490/2010
124
/.6/1892/2010., , , 21.4
, ,
, , , .
, , ,
21 ,
. , , ,
,
. , ( III)
.3669/2008---.
www.docman.gr
, ' 16 . 10
.3669/2008, .
2
3 ,
, ,
125
.
126
.
1 7
1.
.
.
2.
( ,
..).
3.
,
127
,
, . ,
., 2 (2+2, 2.062.500,00
) , 1.898.457,14 1 (
1 750.000,00 ) , 374.482,53 ,
.
125
./T.6/2060/2010. , (. . . VI . 19/2005, 31/2003,3130/2009),
, ,
,
,
, ,
.
,
,
, ,
, ,
,
.
/ ./386/2010. ,
, 7 , ,
102 . 2 . 3669/2008,
, ,
3, 7 .
127
/1222/2006. 5 . 3 .. 609/85 (
,
)
, 7 . 3
.. ( , ,
)
9 .. 609/85 (
), ,
.
e-book -18/4/2012
126
76
.3669/2008---.
www.docman.gr
.
.
4. ,
128
,
.
5. , ,
.
128
11/188/10/2010. 17/06/28/..437/24.2.2009
.... (
410/6-3-2009 . 822/4-5-2009) 11/759/28.2.2009
...
( 2630/29-12-2009),
11/759/2009.
17/10/123/2009. .
17/10/108/2009. -
1661//2009
17/10/74/2009. . 17/07/85/439.1/28-7-2008
....: ) 6 8 . 3316/2005 )
7 9 , (...
1582/2008)..12
17/06/28/2009-.. . 17/06/28/437/24.2.2009
... 410/6.3.2009,
) ) )
:
17/02/60/2009. . 10
17/03/59/2009. . 9
17/08/44/2009.
.-.8
17/62/3/2009. .
17/06/28/2009. .
17/09/18/2009. .
17/06/176/2008. .
e-book -18/4/2012
/17/09/76/20.6.2008-:1189/.
1,5 .
77
17/06/76/20.6.2008..11. .
17/03/54/../17.5.2008. . .
1/7/2008
17/03/54/../7.5.2008. . .
1/7/2008
/17/03/54/7.5.2008 -: 918/ . . . 1/7/2008
17/02/137/23.12.2004. -.33.
. 6 .
17/04/103/437/22.10.2004.-.25.
,,
.3669/2008---.
www.docman.gr
6. ,
.
7.
, .
(18%),
129 130 131 132
(28%)
.
8.
.
. ,
,
.
9.
, .
129
N.4071/11.4.2012 85 /11.4.2012 (..) 9 .() 5. ,
. 7 17 . 3669/2008,
18% .
130
/4/65/2007. .
28% 18%
/7/56/2007. ,
,
.
/7/44/2007. . .
,
,
, .
, () .. ..
,
.
131
13217/09/94/2002.17/09/94/2002.:
. 627/2002
. 627/2002 (),
(. . 17/173/2/241/12-12-2002). 29
/627/2002.O (
4832/97). (, ..)
, 18% ,
18%
.
.
8 (. 1) 28-7-1978
: ... ,...
..., .
e-book -18/4/2012
..171/15.5.1987 ( ' 84/2.6.1987)
() (..)
9 (..) )
,
' . ' . 2 4 . 1418/84.
,
. , ,
, .
.
78
.3669/2008---.
www.docman.gr
1 8
1.
,
,
, , .
,
.
, ,
.
2. , ,
,
III.
,
.
3. , ,
... ...,
.
1 9
1. ,
.
(5) (70%)
.
e-book -18/4/2012
2.
.
.
.
79
2 0
.3669/2008---.
www.docman.gr
1. T
. 17/02/115/. 443/3.8.2007 (
133
1586 ) , ,
2 15 .
2. ...
, ,
134 135
....
3.
136 137
.
4. ...
,
, 68 ,
, ,
138 139 140
141
, :
133
17/05/116/30.9.2008-: 2126/. 5
(.3669/08). 1 2008 .
134
../'./257/2009. ,
,
... , , ,
, 16,20, 23 .3669/2008( ' 116).
../.VII/95/2009. 1 .
, , ..
, . ,
16 17 .1418/1984, ....,
.
135
136
17/08/36/20.3.2008..5..
().
17/09/179/2006.30. ,
.
137
./.6/206/2007. , ,
,
.
138
15//24298/2005.
,
15/1056/2006 102/ 15/1179/2007 106/
139
17/120/04/2010. . 77/2010 .10.
140
/C-27/1986,C-28/1986,C-29/1986..1.
25
71/305/ .
25
e-book -18/4/2012
./.6/207/2007. , 27 . 4 .3518/2006
......,
......
.
80
.3669/2008---.
www.docman.gr
,
, ,
, 2 99
1
,
2 99 , .
, , (3).
... ,
, .
,
...
.
...
.
1 14 . 2190/1994 ( 28
), .
. ,
, ...,
... ,
,
. , ,
... .
, ,
.
5.
142 143 144
...
, ,
, '
. 2 . 25, 26 28 71/305
,
, ,
, , , ,
.
141
e-book -18/4/2012
/235/2010. 20 . 3669/2008,
. 4 (
) . 1 14 .
2190/1994, .
81
142
/.6/464/2011.1) 17/224/2/440/17.9.2009 ..,
- , , 2)
..., 225/2009 54/2010 154/2010
,
, 3)
., ,
,
, 4) .,
. 579/13.10.2008
.. 1,15 2 ,
5)
, 5.10.2010 .
.3669/2008---.
www.docman.gr
...,
151
145
.
, ...,
, .
, ,
, , ,
, . 15//24298/28.7.2005 (
146 147
1105 )
, .
/.6/470/2011.
,
,
,
. ,
,
, ,
( VI . 1656/2009).
143
/14/2007.
...
. ,
,
(...),
( ),
. , ,
,
.
144
/1329/2008. .
, ,
.
, .
.E
,
, ,
,
...... , ( 27 15//24298/28.7.2005
), ......
, 13533/20/332/9.7.2007
,
145
/.6/ 182/2007. . . . ,
, .
146
15//1179/2007.
) 15//1056/2006 ( 102 `) " (...)
, ... " )
15//24298/28.7.2005 ( ` 1105) "
,
".
15/ 1056/20.1.2006.102/ . (...)
, ...
15/1179/31.1.07 106/
e-book -18/4/2012
124/2007.
, .
().
82
.3669/2008---.
www.docman.gr
,
.
6.
24 .
7. ,
,
,
148
. 3310/2005 ,
149 150 151 152
(1.000.000) ,
,
15//24298/2005.: 1105 //4.8.2005.
,
15/1056/2006 102/ 15/1179/2007 106/
/1329/2008. .
, ,
.
, .
.E
,
, ,
,
...... , ( 27 15//24298/28.7.2005
), ......
, 13533/20/332/9.7.2007
,
.
147
15/.4194/2011 . 2/2011 ... ..
, ,
3 ' . 24298/28-2005 ,
,
(/ (15) ....)
148
.3310/9.10.200530/.
.
3414/11.10.2005279/. . 3310/2005
( 30//14.2.2005).
17/09/192/23.12.2005 46.. . 3310/2005 .
3414/2005
20977/2007 1673/.. . 3310/ 2005, .
3414/2005.
149
82/1996. .
..
e-book -18/4/2012
150
83
/6/116/2008. .
, 1.000.000 , , ,
1 . 2 ./ 82/1996 .
,
.
... ,
,
, ,
, ,
(..VI.35/2007,77/2007). .
, , ,
, ,
.
, , ,
.3669/2008---.
www.docman.gr
,
.
8. , ,
,
.
9. ...
,
.
10.
153 154 155 156
.
, , ,
,
, ,
(
VI . 167/2006). , , ,
, , ,
,
(.
VI . 77/2007, 88, 67/2006, 105, 90/2004, 2910/2005, 2660/2004). ,
,
,
(. . 33/2000, 1047/1998).
151
81/2007. ( )
. .
.
. .
/87/2007. . .
.
.
./.6/ 86/2007. .
1 . 2 ..82/1996 ,
... .
152
YA.1108437/2565/2005.1590//2005. .
/.6/467/2011. 3 ( 2 2004/18/) .. 60/2007
2004/18/
, ( 64) :
.
,
,
, ,
( C-380/98 University of Cambridge, 16-17, C-285/99 Lombardini
34-38, ). , 51 .. ( 53 2004/18/) :
1. () , :
,
, , , ,
, , , ,
,
(). ,
,
,
. , ,
e-book -18/4/2012
153
84
.3669/2008---.
www.docman.gr
,
, (
, 45 50 .. 60/2007),
.
.
,
, , ,
. , ,
,
( ),
( 20.9.1988, C-31/1987, Beentjes,
1988, . 4635, 17 20 24, 19.6.2003, C-315/2001, Gesellschaft fur
Abfallentsorgungs-Technik GmbH (GAT), 59 67, 24.1.2008, C-532/2006, . . ..,
26 32, 12.11.2009, C-199/2007 , 50 58,
2229/2010, 1128/2009, .. 1318/2009, 1148/2009, 101/2009).
:
.
, , 45 46
.. 60/2007 ,
(
, .. 60/2007 2004/18 47 48
)
.
( 100/2009 .).
154
/117/2009..
. .6 3 2690/1999
( ), 6 20 ./
118/2007, 43 .3 ./ 60/2007,
,
.
,
, ,
, 3 .6
. , ,
,
, ,
, .
e-book -18/4/2012
155
85
/6/116/2008. . ,
, , ,
,
.
, ,
, ,
, ,
,
,
,
( VI . 167/2006). , ,
, , ,
,
,
(. VI . 77/2007, 88, 67/2006, 105, 90/2004,
2910/2005, 2660/2004). , ,
,
(. . 33/2000, 1047/1998).
.3669/2008---.
www.docman.gr
20.1. 157
) .
.
, :
- ,
.
- , 60 .
. 60
, .
158
.
)
159
160
. ,
,
161
' . ,
10
.
162
.
156
/6/43/2005. ., , , ,
-
, (. . 2854/1997,
743/2000) - '
.
157
.
/./402/2010
159
24 .3669/2008
160
./.6/294/2010
161
VI . 3557/2008
162
/.6/119/2008. , ( 23 .. 609/1985)
,
(30) . ,
, ,
, , . , ,
, ,
,
, ,
. , , ,
, , ,
, , . , ,
23 .. 609/1985, ,
, ,
.
, , . ,
, ,
,
8.8.2008, 210 ,
.
,
e-book -18/4/2012
158
86
.3669/2008---.
www.docman.gr
, .
, . ,
163.
17/9/154/437/21.9.2010 ,
,
.
.
) .
.
,
. ,
.
) ( ).
,
, , ' ,
.
,
/ , : )
)
. ,
164
(. ) .
.
e-book -18/4/2012
163
87
/ /474/2010
,
, ,
, , ,
(. . 15 .7
. 3669/2008). ,
, 1991 1993
,
(1991) (2010),
,
. , ,
, ,
, , ,
... , .
164
/.6./2962/2010.
,
(. 5 . . 17/08/36/443/20.3.2008
.....). , ,
, ,
23.2.1 ,
. , 23.2.1 ,
.3669/2008---.
www.docman.gr
,
, ,
. .
,
,
165
. ,
,
. 23.2.2
.
.
, ,
,
, ,
.
,
,
). () : =[(
-29.347,02):29.347,02] - 2.
,
, .
166.
)
17/05/116/437/30.9.2008 ....
(. 3669/2008) ( 2126) 17/02/136/437/4.11.2008
.....,
, ,
,
.
165
. VI . 3336/2009,1656/2009, / /477/2010
166
167
168
169
170
/ /454/2010
68 . 1 . 3669/2008
25.2 '
. VI . 86/2008, ' . 388/2009
. ' . 467/2010
e-book -18/4/2012
, ,
, ,
(30%)
.
167.
' :
1. ,
2. 168.
,
. ,
68 69 . 3669/2008, , ,
,
.
169
.
170
,
.
88
.3669/2008---.
www.docman.gr
171
,
.. ..
,
,
, , ,
. 172, ,
, .
e-book -18/4/2012
)
, , 4
(7.500.000 ) ,
173.
. 174 10.071.190,46 ,
3.000.000
, ,
, .
175
'
4 .
,
10%
. ,
. VI ,176
,
,
.
, ,
. , ,
, )
, ) , )
,
, , )
, )
- ,
, (
, ). , 177
23.3 -
4 ...,
-
, ,
, ( ,
7.000.000 ).
178
. ,
)
171
172
173
174
175
176
177
178
89
. ' . 433/2010
. ' . 278/2010, 235/2010
20 . 8 146 . 3669/2008
.VI . 106/2007
23.3 ', '
. VI . 657/2010
. ' . 240/2010
. VI . 1283/2009
.3669/2008---.
www.docman.gr
10% ...,
,
, )
,
,
23.3
,
. ,
, 10%
( ...), , , )
(...), , , ,
,
,
, ,
10% ...
179
. ,
, ,
(
) .
)
1.000.000 ( )
,
, ,
180
. ,
,
:
) :
i) (3 )
, ,
.
ii) ,
2190/1920
.
i) , 1)
,
, 2) , . i) .
ii) , 1)
,
, 2) 1%
. ,
, .
, ,
. . )
, .
179
180
. VI . 156/2007
20 . 7 . 3669/2008
e-book -18/4/2012
) :
90
.3669/2008---.
www.docman.gr
.
.
181
,
...
, , , ,
,
.. 1.4.2000. , ,
, (
), (
) '
,
, ,
20 . 7 .3669/2008 . 182
20 . 7 . 3669/2008
, , ,
, 1
. 3 ./ 82/1996 .
2 1
1. ...,
(...),
183 184
,
181
182
. VI . 657/2010 , 294/2010
. VI . 291/2010,
e-book -18/4/2012
183
91
IV 21/2007 . 3 .3263/2004 ( 179 '), 21 .
. 609/1985, 7 13-15 . 2690/1999 ( 45 '),
, , ,
,
( . 109/2001 IV . . 3859/2002).
. . . . ,
.
184
/ ./7/2010. ,
..., 4.059.854,1 2
, ,
3 ( )
21 .3669/2008.
/11726/14.3.2008 -.11.
, ...
.( . ./81/2008.)
.3669/2008---.
www.docman.gr
185 186
. .
,
, .
.
2. (1) ,
,
.
3. 1,
187 188
:
) (4) , ,
.
,
.
) (1) ...
,
,
.
) (1) (),
.
.
) (1)
.
,
.
(),
.
185
/1.18/.21526/2011.:
( 26 .4024/2011) /.18/.21508/2011.
, , , .
186
/ 6/2729/2010. .
,
.
, 4 5
, , , ,
, .
../' /380/2009. 19
, ( ...)
2 ,
, , , ,
14 . 1 . 2690/1999,
, ,
().
188
../'./363/2009.
(- - ,
, ( ...)
(1.500.000,00 ),
, . 22 . 1 ../ 609/85 21 . 3
. 3669/2008 . 3 . 2 .3263/2004 21 . 1 . 3669/2008
( ...) .
e-book -18/4/2012
187
92
.3669/2008---.
www.docman.gr
, ,
.
4. 3,
189
. 3
189
e-book -18/4/2012
./.6/1726/2009. 14 1 . 2690/1999 (
, 45): ,
, ().
. () , ,
(3) . , 15
: , ,
. () , ,
, , ,
. .
, ,
./ 30/1996 ( , 21),
,
, , .
, ,
, , ,
.
, ,
, . , ,
,
,
, , ,
, , . ,
,
. , ,
, .
93
/86/2000() () III . . 19 .5 11 .1599/1986 ( ' 75),
(30-6-1997)
, ,
, ,
. ,
,
. ,
,
, ,
. , ,
. ,
. ,
,
. ,
( . . , , , . 133,
1160/81, 3871/89, 1192/88, 1493/79). ,
, ,
( . . 1845/53, 65 /57, 3467/79 . .),
( . ad hoc 1227/90, . . 1330/53, 3368/97 . ., . .
541/99).
( .. ) .
. ( 1160/81).()
,
,
(
. . , . ., . 499-501, . 492-494 ). ,
, ,
( . . , . . . 86-90),
.3669/2008---.
www.docman.gr
.
,
, .
.
5.
,
.
.
.
.
. ,
,
.
,
.
6.
.... .
7. , 3
, .
(20)
,
.
.
190
8. , 4
(4).
.
.
9. , ,
3 8,
3.
( . . , . . . 157, .
158.). , ,
, ,
.
/ ./9/2010.
, ,
, 2
( )
. VI E 289/2010
- .3669/2008
.
564/2009 ' . , ,
,
( ),
, 21 22 ./
609/1985. 566/2009 .
e-book -18/4/2012
190
94
.3669/2008---.
www.docman.gr
10. ,
.
11.
191 192 193 194
13 15 . 2690/1999
.
191
//86/2000. ... . .
. . . )
30-6-1997
,
. () )
. (.) ) ,
, ,
,
.
() ) , ,
. (.)
192
17/02/137/2004-.33. .
7- .
193
/569/2006 ().
() . , ,
,
, , ,
. , ,
, , ..., , ,
...
(. .. 893/2005, 656/2001).
, 1 . 1 2 . 1 . 89/665/ ,
(. , 28.10.1999, C-81/98, Alcatel Austria AG, 33,
18.6.2002, C-92/00, Hospital Ingenieure Krankenhaustechnik Planungs-Gesellschaft mbH, 52,
12.2.2004, C-230/02, Grossmann Air Service, 36). ,
, (. .. 745, 358/2005).
193
e-book -18/4/2012
../.VI/658/2010.
,
, ...
,
. . , ( III) ,
, ,
, 103 .2 . 3463/2006,
.
95
/ /438/2010.
,
,
, , .3
111 ..410/1995, '
, .4 .
, .. ,
,
. 262/2011 VI
../.VI/129/2007.
.
,
.
.3669/2008---.
www.docman.gr
21.1.
.2690/1999. 13- 1.
, , ( ) .
.
,
.2. , ,
.3.0 ,
, .
, ,
, , , ,
.4.
.5.
, ,
,
, , .6.
,
, .,
.
../.IV/34/2007.
()
, ,
, (. 3598/1987).
(.. IV .,159/2007,27/2007 111/2006)
193
..., 138//96.
,
, , .
/221/2008. , ,
, , ,
. ' ,
.. ,
, ,
.
194
./.4/21/2007.. , , ,
, 21 . 1 ./ 609/1985,
) ,
./.6/ 63/2007. . .
.
176/2007. .
.
e-book -18/4/2012
... 62/1999. .
,
, ,
. (. V T 138/1996).
96
.3669/2008---.
www.docman.gr
195
14 - - . .
, ,
(). . ,
, , ,
(24) , .
,
(1/3)
(3) . ,
196
, (3) . 2.0
,
197
. , ,
195
. /7841/2005 ( 539 '/ 21.4.2005).
196
../.6/260/2007. ,
2 . , 3
.
197
../.6/287/2010.
,
(. VI . . . 224/2006, 260/2007, . ... 114/2007, 1027/2007 .. ...).
, (48)
,
,
. ,
,
, ,
(. VI . . . 144/2008, . 1383/2000, 175/2002,
1363/2006).
e-book -18/4/2012
../../200/2009.. ,
, ,
, ,
,
, ,
( 7 .2690/1999 ).(. 6/133/2010)
97
../. 230/2008. 14 (.2690/1999)
, ,
() (. 1), ,
.
, , ,
, ,
,
(. 2) ,
, (. 4). ,
. ,
,
. .
., , . , ,
, ,
.., , , ,
, ,
, . (. 2893/2007, 3928/2005).
, ., ,
2 ,
.
www.docman.gr
, , (48)
, , ,
, ,
.
, , , , ,
.
,
, . , ,
, , ,
.3.
, .4.
, .
, ' , .
,
.5.
.6.
,
, .7.
(1/3)
, .8.
, .
.9.
. ' ,
.10 . , , .
,
, . ,
, ,
.11. ,
, (48 ) ,
, ,
. .12.0
,
. 13.
( ). ,
, ,
,
. [ . 13
. 7 6 .3242/2004 ( 102 /24.5.2004)]. 15- . .
, ,
. ,
, ,
, .
, , , ,
, .
. 2.
,
, , ,
' .
, . 3. ,
.4. ,
, , ,
, ,
. 5.
, . 6.
,
. 7.
. 8.
.
e-book -18/4/2012
.3669/2008---.
98
.3669/2008---.
www.docman.gr
21.2.
198
e-book -18/4/2012
....,
,
, ,
.
,
,
. :
99
. 1. ,
,
.
.
2.
, 3 . 2 . 3263/04 ( )
21 22 .. 609/85 ( ),
) . 3263/2004
) 10,
12 13 .. 609/85, (-,
-
).
( 21),
22 .. 609/85 (,
).
3. , 21 .
3316/05 . 3316/05,
, ().
. 1. 7 . 2690/99 (
), , ,
199
(. 1). ,
,
:
)
) , ' ,
, ,
) (. 2).
,
,
, , . ,
, , (. 3).
, ,
. ,
, , . ,
(. 4).
198
17/10/179/2006 -.29.
.
199
../.4/110/2002.
, 7 .
2690/99, .
.(./6/8/2009)
.3669/2008---.
www.docman.gr
(. 5).
2. 14 . 6 . 2690/99,
,
, .
.
.
200
1. 3.3.2005 C-21/2003
C34/03 FABRICOM SA ETAT BELGE ()
,
(.. ),
,
.
. ,
,
.
2. -160/03
201
C-21/03 1. 92/50, 93/36, 93/37, 97/52,
93/38, 98/4, ,
, , , ,
, , ,
,
, , ,
, ,
, ,
.
,
. ,
, ,
.
(. 31, 33-34, 36, . 1)
2. 89/665 ,
, , 2, 1, , 5, 92/13,
,
, ,
, , , 1 2,
, ,
, ,
, , ,
,
.
, ,
,
,
, ,
, .
89/665 92/13,
. ,
89/665 92/13,
. (. 44-46, . 2)
201
-160/03. ,
,
e-book -18/4/2012
200
100
.3669/2008---.
www.docman.gr
(AFCon Management Consultants ... ),
(
,
)
. ,
, ,
.
3.
,
( ,
...), ,
.
. :
1.
, (,
), )
,
, ) ( )
(, )
. .. ,
, ,
... ,
.
e-book -18/4/2012
2. , (, ,
, ...)
101
.
(. 31)
2. , ,
,
, ,
,
. , ,
, , ,
.
,
. ,
,
, , . ,
.
(. 75, 77, 79, 93)
3.
, , , ,
. ,
,
. , ,
.
, 24
Phare Tacis ,
,
.
,
.
(. 98, 102)
.3669/2008---.
www.docman.gr
,
.
, .
2 2
1.
10 ...
, , .
, (5)
.
, ,
.
202 203
,
.
202
17/02/85/2007 -.16 - : :)
. 3481/2006
,
.
, 4
. 8 . 3481/06
.
. :
1. 2004/18
,
.
, ,
.
2. . 1418/84 ( ) , 4 . 2 . , , ,
. 2362/95 (
). 83 . 3 ,
( ,
3 )
, .
3. .. 171/87 , ( 9 . 2 . )
,
. . 3263/04 ( 12),
83 . 3 . 2362/95.
. 1 3 . 3263/2004 :
10 ..
, ,
, .
,
.
, , ,
.
, .
5. ,
() , .
, .
.
e-book -18/4/2012
4. . 3481/06 ( ), ( 4 . 8 :
102
.3669/2008---.
www.docman.gr
, , (1)
,
- ,
, (1)
.
(1)
.
2.
, ,
,
,
204
.
,
,
.
.
3.
.
,
,
.
( ),
.
4. ( , ..)
,
.
, ,
( .
, (
)
, 2004/18 . 2362/95 ( 83), 4
. 2 . 1418/84.
1
3 . 3263/2004 ( ),
,
e-book -18/4/2012
203
103
...2973/1991. ,
, . ,
, '
. ,
,
/25/2004. . )
, () , ,
, . )
, . (.)
204
./.6/56/2005.,
, ,
,
.
.3669/2008---.
www.docman.gr
.
205
, .
5.
. ,
.
.
6. , ,
206
, ,
. 1
26 ,
, ,
,
.
7. ,
,
, .
, ,
, , ,
.
,
.
, ...
.
.
207 208
.
209
210
211
8.
,
205
/6/3/2007., 169 ../ (. 2717/1999, 97 )
.
. , ,
, , . ,
,
, o ,
, ,
.
/323/2006. ,
-,
.
207
/.6/53/2007. , ,
. . ,
.
208
./.4/105/2003 . ) ,
)
.
209
./.6/43/2005. ., , ,
,
-
, (. . 2854/1997,
e-book -18/4/2012
206
104
.3669/2008---.
www.docman.gr
. ,
, (10) .
,
.
9.
.
, ,
(5) ,
212
.
743/2000) - '
.
210
./6/138/2006. 15.2
5 .3263/2004 .
( ), '
(C-285/99, C-286/99 Lombardini Mantovani, C-324/98 Telaustria Telefonandress
2000). 24.1.1 15.2
5 24.1.1 (
, ) 15 ,
. 2 ). ,
5 .
(3263/2004 4 .6 )
( 8
.3263/2004).
.
(.241 ) (. 144 )
( ). , .,
3
.
. ' ,
3 ( .)
.
e-book -18/4/2012
211
105
/241/2005.
.)
, . (.) )
,
. (.) )
. (.) )
,
. (.) )
,
. (.)
212
/ 6/372/2010.
, ,
, ' ,
.
, '
,
. ,
, ..., ,
, , ,
......,
.3669/2008---.
www.docman.gr
10. ,
,
, 27 . ,
213 214
,
, .
2 3
...... .,
,
,
, , .
, ,
., 4.1 ,
,
,
.
' ,
, ,
,
(. 98 . 1 . ).
,
,
' .
213
/2644/2001.' , , ,
, 20 . 3,
, ( ,
) , .
,
,
. , , , . ,
.. 284/1989
, ,
, , '
.
./ ./490/2010. , : )
3 4 ( ) 3 , 4 5 ( )
, , 2
.
. 10 16 .3668/2008 ,
,
.
. ) 19.5.2010
,
,
,
,
,
.
e-book -18/4/2012
214
106
.3669/2008---.
www.docman.gr
215 216
1.
,
3 , ,
,
.... , .
2. :
.
.
3.
6 15
.
.
4.
(15) ,
8 15 .
5. ,
, .
,
.
6.
,
.
(7)
.
e-book -18/4/2012
215
107
. . 17/01/68/1996 -.24.1. ..1.1.: . 2
.7 .. 23/93 ( 8/5-2-93):
.2. 4 . 1418/84,
.
.2 .4 . 1418/84:
, .
(, , ) , ..
.
- .2 .1 .. 609/85: ,
, , 4 . 1418/84.
, -, ,
.
1.2: .. -
,
(.1 .7 ..23/93 .2 .4 .1418/84)
. - -
.
216
/C-247/2002.. 30, 1, 93/37/ ,
,
,
,
.
,
,
, . (.
40, 42 .)
.3669/2008---.
www.docman.gr
.
7.
..., .
. 25 .
8.
,
8 15 , .
, 2
22 .
2 4
-
1.
(2%) ,
. ,
(4%)
. , 5.
2.
(6) , .
,
(10) .
,
(3) . 11
, .
3. , , ,
(30) .
5. ,
(......)
- (..)
(...) (...),
.
.
217
, ,
, ,
217
/2405/2008,(..). 10. , 15 ,
23 . 1 ./ 609/1985 ( 223) 4 . 6 . 3263/2004,
, ,
15.2 (. . 6 4 . 3263/2004),
, ,
. ,
,
,
,
e-book -18/4/2012
4.
.
.
108
.3669/2008---.
www.docman.gr
, ,
, ,
218 219
, (5)
.
220
6. ,
.
.
2 5
.
,
221 222 223
.
, . , ,
,
, ,
, ,
, , ,
, (.
2513/1993).
218
./.6/21/2007.
, .
219
/1400/2007. ,
,
, , ,
, , , ,
. 17 .7
.. 609/1985, .
220
17/02/85/2007-.16. : ), )
, ) ) ..
e-book -18/4/2012
( 4 . 6 . 3263/2004)
(
). ,
..,
.
109
, (
- -)
() 15 ,
.
(
15 2007)
, . ,
, 3 5
.
221
/233/2002.(..).4. , 2 1, 3 2 7 4 1
. 2522/1997, 89/665/ 45 1
.. 18/1989 ( 8),
.3669/2008---.
www.docman.gr
(5)
224
.
2 6
1.
,
.
,
. 2522/1997 (.
.. 720/2001, 601/2000, 245/1999). (..) ,
,
, , ,
, . , ,
( 4.3), ,
, ,
, ,
, .
222
/901/1999.().5. , ( . 4358-61/1997), 4
2, 4, 5 6 . 1418/1984 ( . 6 1 4 5 .
2229/1994 . 4 . 2338/1995) 10 . 3, 17 . 7 8, 18 19 . 2 20
.. 609/1985
, ( )
. , -
- ,
, . 6 4 . 1418/1984,
, , ,
. , 20 ..
609/1985, ,
,
.
,
20 .. 609/1985 .
/78/2006.().5. , , 16,
. 3 . 2 . 2522/1997 ( 4515/2001
., 215, 2565/2002, 3214/2003), , 4
5 3 . 3263/2004, ( 179),
. ,
, 3 . 2 . 2522/1997
,
,
, (. .. 912/2005).
224
17/10/200/2010. : 3886/2010,
.1. 3886/2010 (30-9-2010), ,
, 2004/17 2004/18., ,
, , ( 11
13). 2522/1997 2854/2000
( 2004/17 59/2007).(..) 3.
( 4 . 1 ) ,
. ,
( 4 . 1) , ( ,
, ).
e-book -18/4/2012
223
110
.3669/2008---.
www.docman.gr
,
, ,
27 .
2.
,
, ,
225
(10) , , ,
,
, , ,
.
.
, ,
,
, 27 .
, ,
226
82 . ,
.
3.
,
. : )
, ) )
, .
2 7
1. .
2.
227
,
225
e-book -18/4/2012
/677/2006. 4.2 ( , ,
1 . 2 . 3263/2004),
,
,
. , , .....
, 30 ,
, , , ,
, , ,
, .
111
226
/608/2007. 1 . 2 . 3263/2004
, , , ,
(. .. 61/1998). , , ,
,
. ,
, ...,
,
(. .. 759/1997).
227
.../2028/47, 1965/47.
. 20 24 .. 609/85, ,
,
,
.3669/2008---.
,
:
www.docman.gr
228 229
)
,
.
)
230 231 232. , 233
{... 4052/90) ,
, .
, ,
228
./96/1994. 20, 24 . 2 3, 26 . 1, 48 . 2 50 . 1
.. 609/85, 9 .1418/84,
, , ,
, , . ,
, ,
,
,
229
/356/1999. ,
.
,
. ,
, ,
.
230
, ,
,
.
,
, .
, , , ,
,
, . ( / ... 493/99, ad
hoc).) -
-
, , ,
.
,
, ,
, ,
,
, . , ,
- -
e-book -18/4/2012
/489/2000. , : )
, ()
, ) ,
, )
,
)
.
(. . , , 1966, . 83-86).
.
. 1418/84, . 609/85
,
, ,
,
.
112
.3669/2008---.
www.docman.gr
,
,
.
234 235 236
)
.
,
, ,
.
3. , ,
,
, 24 . 4 . .. 609/85, ,
, ,
.
231
... 1522/51, 2024/73.
, , .
, , ,
.../2015/71. , ,
,
, , ,
,
, (... 3317/89). ,
, ,
,
232
/659/2007. . , ,
, , ,
. .
,
28,28% ,
. .
233
/51775/15.10.2007. . 342/2007 ...(
, 2 .2 3263/2004,
, 4 .1 ./ 131/1998
.)
e-book -18/4/2012
234
113
/3399/2005. . .
.
.
. .
235
/522/2001. . .
, , ,
.
236
/3399/2005. .
.
.
.
.
.3669/2008---.
www.docman.gr
237 238
.
4. ,
, ,
. , ,
,
(12)
(18) ,
.
,
, .
27.1. .
.
237
/607/1989. .
.
,
, .
.
.
, , .
,
.
/86/2000() . ,
,
. ,
,
,
. . 261/1968 , .
,
( . . , . ., . 174
177, . 178-192). ,
,
. ,
, ,
, (
. . , , 1951, . 53 55 IV , . 401 415-416).
,
, ,
,
(
. . , . ., . 195, . 200-201, . . 3709/87, 1959/85, . ,
, 37, . 1153 . 1170). ,
,
'
/
( . 1959/85, 257/47 . , , . 46 .
922/36. . . , . . . 167 . . 171 177, . , .
, .230-235).
e-book -18/4/2012
238
114
.3669/2008---.
www.docman.gr
, ,
, 27
.3669/2008.
239
- 2004/18/. . (36)
.
(46)
,
.()
,
.
41 .1. . 1. ,
,
-, , ,
-,
,
.
43. . , -
,
: ..) ,
- .
239
e-book -18/4/2012
TOY
.
115
- ( - cover bidding). - (
, , )
. ,
: ()
, (2)
, (3)
, , , , .
,
. (bid suppression).
,
,
. , .
(bid rotation). ,
, (
). ,
. ,
.
(market allocation). ,
.
,
( ),
, .
,
-
.3669/2008---.
www.docman.gr
-
27 .3669/2008.
,
240
. .498/2010
,
,
,
241
.
, ,
,
.
,
242 243 244
, .
, .
, ,
, , , ,
, , , . , ,
,
240
/498/2010.
, ,
.
,
,
,
. ,
,
, .
241
/549/2009. .
.
,
. ,
, ,
,
.
.
242
.. 403/1991, 66/1992. .
, ,
, '
.. ,
/1082/2008(). 6 . 3316/2005
, (. 4
. 2 . 3263/2004 179, ),
, ` (. 41 . 1
2004/18/).
, ,
,
.
244
.2690/1999. 17 .1. ,
. 2.
, , ,
.
e-book -18/4/2012
243
116
.3669/2008---.
www.docman.gr
, , 2 . 2 .
. 3263/2004 .. ( 179),
6 . 12 . . 3316/2005
.. ( 42),
( ,
, )
, ,
. , ,
(. 12 2 92/50/
,
).
245
(.//153/2007,156/2007 1137/2006)
-
, ,
, , , . (/325/2008)
, , ,
, ,
.
: )
,
) .
,
, ,
,
(. 86/2000, ).(
246
/455/2006)
e-book -18/4/2012
245
117
/153/2007.
, ,
,
. ,
, , ,
, , 22 . 22.1 . ,
.. / ,
,
, 24 . 24.1.5.1 , , ,
, ,
, , , ,
.
246
/455/2006.
,
, .
-,
4 .
24 . 26 2 -609/85. . . . {
/..),
,
,
.3669/2008---.
www.docman.gr
247 248 249
250 251 252
.
, ( ),
(. 3,5 2,12 )
, ..
( .. . . 493/99)
247
17/253/9/2005. 2/45515/0026/30-8-05
. 2 2 .3263/04
, : )
24 .. 609/85
.
. ) (
)
.
(
. /
. (17 /253/9/ 437/11 -11-2005)
248
/325/2008. , ,
, ,
, ,
.
249
./336/1989.
.
,
......,
[ 24 . 2 . .. 609/1985], 1418/1984 ..609/1985,
,
, , .. ,
. , 4 . 2 .
, 86 .. 321/1969, [
83 . 2362/1995]
/4/21/2007. ,
, .
, , ,
, ,
,
, ,
, , ,
(. 24 . ./23.11.1998 . . .). ,
, , ,
, ,
4 . 5 ./ 609/1985 ,
- , ,
, ,
-
. , ,
.
, ,
,
, .
e-book -18/4/2012
250
118
.3669/2008---.
www.docman.gr
27.2.
253 254 255
. ,
251
/116/2007. 2004/18/
31 2004
. , , .
(.36),
.
. ,
.
.
(. 16 1999, C-27/98,
1999, . 19-20, 23-25, 26 2002, -169/00,
2002, . 202-203, 24 .
23 1998, 96/2006). 20 . 2
.. 394/1996,
(. 57/2003)
, ,
, ,
, ,
. , , ,
.
252
/455/2006. ,
.
,
.
,
, ,
,
(. 86/2000,
).
253
e-book -18/4/2012
C-27/98. .23-34. 23 , 93/37 Fracasso
Leitschutz, 8, 2, 93/37,
, , ,
.
119
24 , 7, 18 30 93/37,
,
.
25 ,
, 93/37,
.
26 , 93/37,
(. , 71/305,
20 1988, 31/87, Beentjes, 1987, . 4635, 21).
27 , , 22, 2, 93/37
,
,
, , .
.3669/2008---.
www.docman.gr
..32 ,
93/37, ,
IV, 3, 93/37.
33
.
254
C-92/00 .40-5340
93/37/ , 14
1993, ( L 199, . 54),
97/52 ( : 93/37), , 8, 2, ,
12, 2, 92/50. , 16
1999, C-27/98, Fracasso Leitschutz ( 1999, . -5697, 23 25),
8, 2, 93/37
, , 93/37,
' .
41 , 12, 2, 92/50 , ,
,
, , ,
.
42 , , ,
, 92/50
,
.
43 , , ,
, ,
(.,
, 3 2000, C-380/98, University of Cambridge, 2000, . -8035, 16,
18 2001, C-19/00, SIAC Construction, 2001, . -7725, 32).
45 , ,
, ,
(., , 18
1999, C-275/98, Unitron Scandinavia 3-S, 1999, . -8291, 31, 7 2000, C-324/98,
Telaustria Telefonadress, 2000, . -10745, 61).
46 ,
, 12, 2, 92/50,
, ,
.
48 , ,
,
89/665
.
255
C-244/02 .36 36 , 93/36
,
, ,
, ,
,
, ,
, ,
.
e-book -18/4/2012
47 , 92/50
, , ,
,
(., , ,
Telaustria Telefonadress, 60).
120
.3669/2008---.
www.docman.gr
, 93/37,
.
,
, ,
,
( / ... 493 773/99),
, - -
, . ( ... . C-27/98, . 2000. . 734).
, ,
(... . ....522/01).
, .
, ,
,
, . ,
92/50
, , , ,
.
e-book -18/4/2012
, /1137/2006,
C-27/98, Metalmeccanica Fracasso, . , ,
93/37/ (. 3
), , 93/37/,
, , ,
, ,
,
, ,
.
, , ,
, ,
3 7 . 2522/1997,
, , (.
, 24.5.1977, 107/76, Hoffmann-La Roche, Rec. 1977, p.
957 27.10.1982, 35-6/82, orson Jhanjan, 1982, . 3723, .. 400/2005, 803/2005, 240/2004, 81/2004, 684/2003, 73/1999 . ).
27.3. 256
. ,
` , ,
,
256
121
..VI/10/18.1.2008
.3669/2008---.
www.docman.gr
, ,
(. VI ... 137, 119, 78/2007 IV ... 70/2003, 105/2002, 78,
4/2001, 85/2000). , ,
(, ,
, ), -
,
, ,
. ,
,
,
.
,
. ,
,
,
.
,
257
,
(
2660/2004, 3526/2001, 2854/1997, 219/1995, ., ,
, 194./2000, .,
, , , 16/1994). ,
. 4.6. , ,
, ,
.
.
,
,
257
./.6/116/2008., , ,
, , ,
,
(.
VI . 77/2007, 88, 67/2006, 105, 90/2004, 2910/2005, 2660/2004). ,
,
,
(. . 33/2000, 1047/1998).
e-book -18/4/2012
-
.
,
.
.
, ,
, ,
,
, ,
,
, -
.
122
.3669/2008---.
2 8
www.docman.gr
258
, ,
259 260
:
258
28 .3669/20018 35 . 4053/2012-
44/7.3.2012. .
259
2006/C-179/02.
e-book -18/4/2012
260
123
/.6/463/2011.1)H
, ,
() ,
,
. , , ,
.
,
, , .
, ,
,
- - .. ,
,
, -
, (..
2051/2010). ,
, , ,
.2).
, 4 . 3669/2008.
. , ,
: )
, ,
)
750.000 ,
.
( ), ,
,
. ( ) ,
,
(.. 2708/2010)
(
). , (. 3669/2008),
, 750.000
( ), ( 6
./ 609/1985 4 ./ 218/1999) ,
, ,
.
./ 609/1985, . 2940/2001,
750.000 ,
( IV 8/2008, 141/2007, 89/2007). 3)
2 ,
,
, ,
. ,
.3669/2008---.
www.docman.gr
) 118 261.
.
) 57 1, 124 125
262 263
,
. ,
, ,
, ( )
,
4 5 103 K (. . VI 658, 705,
2014, 2729/2010).
261
. 3 6 6 9 / 2 0 0 8 ( 1 1 6 ) ( ) 1 1 8
.
262
. 3 6 6 9 / 2 0 0 8 5 7 -
1. .
, ,
, ,
,
, ,
, .
(50%)
,
. ,
, .
5, 6
7. 2. (...)
, , ,
,
. ,
(...).
,
144 151 ,
, . ) , ,
. )
,
. 2. 1,
,
, 1 152 . 3.
, . ,
, ,
. 4.
.
(..) 1 2 5 ,
, , : ) ,
,
e-book -18/4/2012
( ) 1 2 4 ,
1.
, , : )
,
128, 140 153 156 , ,
.
124
.3669/2008---.
www.docman.gr
)
. 1 1
171/1987 ( 84)
.
35 4053/2012.
264 265
, ,
, . ) ,
, ,
. ) ,
, ,
,
124 .
. )
,
, , ,
,
, ,
,
.
(50%) . )
,
.
,
114 .
.
263
17/02/85/ 443/30/5/2007 .16 - : :
) . 3481/2006
,
264
28 . 3669/2008 1 35 .
4053/2012 ( 44) , (), .13 19 . 4071/11.4.2012 85
/11.4.2012
N.3852/2010, 176 1.
: (..) ) ,
,
,
, , . 3316/2005
( 42), .
e-book -18/4/2012
265
125
N.4071/11.4.2012 85 /11.4.2012 () 6
(..)7. ,
( ), ,
. 3316/2005 ( 42), 83 . 2362/1995 ( 247),
,
. ,
.
. ( )
.() 14. ,
, ,
,
, .
.3669/2008---.
www.docman.gr
2. . 6 1 . 2744/1999 ( 222) :
4
100 .3852/2010 ( 87).
, 3 ,
.
28.1. 266 267 268 269 270 271 272
266/.6/468/2011.
, ,
, ,
, ,
. ,
,
,
, ,
, ,
, , .
,
,
,
../549/2009 ' . ,
, ' ' 1 28 .3669/2008,
. ,
125 . 3669/2008,
.
../.VI/15/2009. 515/2008 ' .
- ,
,
, ,
, , ,
, ,
( 28 . 1 . '
. 3 . ' . 3669/2008 25 . 1 . ' .. 60/2007).
267
./.6/142/2008. . .
. . . 1418/1984 (
23), 4 . 2 : : ) ...
) ... ) .
e-book -18/4/2012
..599/2009 ' . ,
, 3, 28 . 3669/2008
(' 116) ( .. 17/82).
, ,
.
, ,
( / 285/90).
, (.. 193/91, 456/91).
.
126
.3669/2008---.
www.docman.gr
86 .. 321/1969 ( 205), ,
, , ,
(...).
,
, ,
, ,
,
,
( VI . 46/2007, 140/2006, 102/2005). ,
,
, , ,
, ,
,
( VII . 196/2006).
268
../.4/72/2008. 122/2007 ..,
. - - t
. , ,
, , , ' ,
,
.
,
,
., ,
,
.
269
/6/44/2007. ( 31 2004/18/)
,
, 31 . 1
2004/18/ : ) , )
, ) )
. ,
,
, .
(. . , 2002, . 584, .
699, ).
270
e-book -18/4/2012
/ ./10/2010.
( 3 . 28 . 1 .3669/2008, ', 116)
,
,
. VI 629/2010
,
,
( )
127
271
(. 2/86 ).
. ,
. ,
:
) . ) (),
, ,
. )
,
, , ,
. ,
.
.3669/2008---.
www.docman.gr
28
, 2004/18/ 2004/17/.
,
.
,
.
,
..60/2007,
, (2004/18/),
, ,
.
,
, 25 ..60/2007,
24 . 1 . ...
(...), ,
,
,
,
(. ...: 14.9.2004,
C-385/02, 18.5.1995, C-57/94, 12.1.1994, C-296/92,
17.11.1993, C-71/02, 10.3.1987, C-199/85). ,
25 .1 . ..60/2007,
,
) { / 2648/85).
(
7816/87).
,
, ,
,
. , ( ) (
) '
(. . .1418/84).
./.4/122/2007. ,
, . 2 . 4 .1418/1984,
, 8 . 3
..334/2000 ( ). ,
, ,
,
.
,
, , ,
, ,
, - (
.. , ,
, ),
, (.
IV . 105/1993, 64, 84, 91/1997, 109/1999, 126/2005, 43/2006),
,
,
, . ,
, ,
, . ,
,
, ,
(. IV . 47/2005, 54/2002, 8/2000, 66/1999, 43/2006 .).
e-book -18/4/2012
272
128
.3669/2008---.
www.docman.gr
: ) , )
)
, 24 . 1 . .
.., (
) ,
: ) , )
, )
)
43 50 .
, ,
, ( ) (.
... 4.6.2009, C-250/07, VI ... 44/2007),
.
24 . 1 . ..60/2007,
.
, ,
,
( , 28,
39 52 55 ..60/2007) ,
, , .
,
,
,
. ,
,
,
. ,
25 . 1 .
..60/2007 , ,
,
24 ..
.
.(/VI/3558/2009)
e-book -18/4/2012
28.2. 273
129
274 275
273
2006/C-179/02. ..
274
17/09/9/417/2006. 2004/18/
, ..1
275/
' /335/2009.
,
,
. ,
, , , , (
) ./ 60/2007
..
.
.3669/2008---.
www.docman.gr
.
.
. ,
, ,
.
, ' , .
276.
,
(
) (
). , ,
, ,
,
, . , ,
,
.
.
.
( 5
8 ..60/2007- 64//2007
2004/18).
../.VII/ 96/2009. '
, ' , ,
,
, .
, ,
(.1418/84,
291 .4 ..410/1995, .12 19 .3242/2004).
./.7/114/2006. .
, , ,
.
276
SEC(2008)2193
e-book -18/4/2012
.
14 18 .3731/2008,
, 24 .8 .3613/2007 ( 263 )
, ... .
, 2 117 .3463/2006
( 114 /8-6-2006),
130
.3669/2008---.
www.docman.gr
277
.
11
278
..99/1992 , 1.
, , : ) ,
, )
, ,
,
279 280 281 282 283
277
../.VII/ 392/2009. ,
, ,
, .1418/1984, ..171/1987,
.2539/1997. 393, 394/2009
../.VII/115/2009.
, ,
.
../.VII/45/2009.
, ' ,
,
, 17 .4 .2539/1997.
264, 276/2009
../.VII/51/2009. 1 .
, . ,
, 2/04/40/294/1986
. ( 31 . 9 .3731/2008).
278
/.5/1/2010. . , (II
),
,
, 171/7446/14.1.2002
, 45.000 ,
(3)
.
e-book -18/4/2012
279
131
../. VII /19/2010
.
,
.
,
,
, , ,
,
, , .
,
( )
( ).
280
/4/57/2007 (
, , ),
.3669/2008---.
www.docman.gr
,
.
284
9 . 3 2004/18/ :
/
285
104.839
, ,
.
281
../.IV/18/2007, 57/2007 .
1 .3 ( ), 4 .2 .1418/1984 ( 23 ') 17/14/7/294/20.2.2002
. . . . ( ' 233),
, ' , , ,
, , , ,
, , , .
, ,
, , , ,
, .
(
) , , ,
, (
. 133/2004, 26/2005 IV . .).
282
../.VII/326/2009. (
- grader - ), , ,
, .. 60/2007,
, ,
, 18
. 14 . 3731/2008.
283
/71377/2007. .3613/2007.-
,
, .
./.6/264/2011. (.. 59/2007- 2 .2 .) , 16 , 17 )
,
,
4.845.000 ,
./ 59/2007, ().
,
, : ,
, , ,
,
, . ,
, ,
. ,
,
, ,
, ,
( 5.10.2000 C-16/1998,
, . -8315, VI 3741/2009, 3740/2009, 3730/2009, VI
49/2006, 33/2006, 565/2009, 562/2009, 555/2009, 148/2006, 42/2004, 41/2004, 4/2004, 365/2003,
363/2003, 359/2003). , ,
102 . 3669/2008
() ,
.
, , ,
( ) ,
e-book -18/4/2012
284
132
.3669/2008---.
www.docman.gr
,
. ,
, ,
, 102 .
3669/2008.
(..
).
,
( 102 . 3669/2008),
, .
./.4/49/2010.
,
( IV . 149/2008, 13/2008, VII . 45/2009, .
5.10.2000 C-16/1998). , , ,
,
, .
, , ,
, ,
, ,
,
../.4/5/2008.- . ()
, , ,
, .
, ,
.
.
../.4/121/2008 . 13/2008
- 13/2008 IV
() , ,
, ,
(. 1418/1984
.2229/1994).
e-book -18/4/2012
../.4/88/2008 . - .
,
, 60.000 ,
, 6 ...,
. 160/2008 . 88/2008. . . - .
. .
133
./.4/149/2008. (, ,
) - .
,
.. .. .
: )
, )
( ). . .
, .. ( ).
285
17 . 2 2004/17/ :
/ .
2009/81/EK
( 9 . 3).
.3669/2008---.
www.docman.gr
286 287.
,
. ,
, , .
, O
. ,
,
.
:
( ) 80 000
1 ,
20% .
(, )
..
288
( C-16/98 )
286
- ., , 1995, . 69,
. . , 106,
.
287
/./439/2010. (.. 59/2007- 2 .2 .)
(
C-16/98). , .
,
, ,
, , (
. C-16/98, 86/2000). ( )
( 32 .. 59/2007 XX
. 1 )
, 2004/17,
(
44 C-16/98).
(. VI . 33,49/2006, . 359, 363, 365/2003, 4, 41,
42/2004, 148/2006, 565/2009). , ,
102 .3669/2008
,
.
/C-16/1998-. 1.
, 14, 13, 93/38,
, , ,
10, , . ,
14, 10, , , 93/38
.
,
, ,
,
. ,
,
, , .
, , ,
.
,
,
.
e-book -18/4/2012
288
134
.3669/2008---.
www.docman.gr
, :
,
,
.
9 2010
( C-574/10)
,
.
,
. ,
,
.
.
,
.
. ""
.
.
, ,
,
,
. 9, 3,
.
e-book -18/4/2012
, ,
.
. , , 2004/18/.
135
' ,
14, 10, , 13, .( . 31, 36-38, 52-56 )
2.
, ,
93/38,
, , ,
, , . ,
, '
14, 10, , , . ,
.( . 42-43 )
3. , 4, 2,
93/38, , ,
,
.
.
,
, ,
. , 4, 2, ,
.( . 107-109 )
.3669/2008---.
28.3. 289
www.docman.gr
290
, ,
( )
, .
,
.
,
,
.
,
.
,
( )
289
./.6/88/2007.
. ,
, , , ,
: )
)
, ,
,
, .
,
. ,
(. 4/2006
114/2005 IV , 58/2004 VI .
/6/46/2007.. . 1418/1984 ( 23), 4 . 2
: : ) ... ) ... )
.
86 ..
321/1969 ( 205), , ,
, ,
(...). , 86 ./ 321/1969
17 1 . . 1797/1988, 2 2043748/519/0026/22.5.1989
( 388), 11 . 1881/1990 ( 42), :
86 .. 321/1969 (),
. 1797/1988. , 4 2 . . 1418/1984,
86 ./ 321/1969,
. 2286/1995 ( 19),
. 1797/1988 2 : () 12.
, , : () ) (
)
,
.
,
, , ,
, ,
,
( VI . 140/2006, 102/2005). ,
, , ,
, , ,
, ( VII .
196/2006).
e-book -18/4/2012
290
136
.3669/2008---.
www.docman.gr
,
.
.
(
). ,
( .).
( C-24/91, Commission v Spain, [1992] ECR I-1989,
).
28.4. 291
, ,
.
292
,
291
. . [ ,
, .., 1997].
e-book -18/4/2012
292
137
../.VI/289/2008. , ,
.
. ... ) , 25 .. 60/2007 : ,
, : 1) ... : ) , ,
,
.... ,
2004/18/
( C-26/03 Stadt Halle RPL Lochau, 11.1.2005),
, ()
, (, ), ,
(,
) .
, ,
() , ,
, .
, ()
()
(. C-454/06). , ()
,
, 1.647.734,40 .
, ...
() .
,
2.050.000,00 , ... ,
25 .. 60/2007 ,
402.265,6 ,
,
.
,
.
.3669/2008---.
www.docman.gr
.
.
,
,
.
, ,
,
. ,
10% , ,
293
[ 13.01.05, C-84/03 , /
, . ( 47.)]. .
. ,
,
294
295
, [ C-385/02 , /, ., . 19, C-126/03 ,
C-84/03.1.
1, , , 93/36,
, 93/37,
,
.
,
, ,
.
(. 27-28, 31 .)
2. 93/36,
, 93/37,
, a priori
, ,
.
, 1, ,
, , , , , ,
, .
, ,
.
(. 38, 40 .)
3.
. 93/36,
, 93/37,
, , ,
.
(. 48, 58 .)
294
C-385/02. 1. 7, 3, 93/37, oo
o ,
, ,
.
7, 3, , ,
,
, , ,
, ,
e-book -18/4/2012
293
138
.3669/2008---.
www.docman.gr
296
/, ., . 23, C-394/02
].
, /, ., . 33,
.
,
,
. ,
,
.
(. 19-21)
2. 7, 3, 93/37, oo o
, ,
,
.
.
.
, , ,
. ,
.
,
.
, , ,
, . ,
, , ,
.
(. 33-34, 36-38)
3.
. ,
.
e-book -18/4/2012
295
139
C-126/03. 8 92/50, ,
1, , 11, 1,
,
, ,
.
,
, ,
,
8 11 92/50. , 1, ,
.
,
, , .
296
C-394/02. 1. , 226 ,
. ,
, . ,
226 .
,
, .
(. 14-16)
2. ,
, , , , ,
.3669/2008---.
www.docman.gr
[ 13.01.05, C-84/03, / , ., 48],
.
30 31 2004/18/ [ 13.01.05, C-84/03, / , ., 49].
2 9
1.
,
1 83 . 2362/1995 ( 247 ),
, .
2. .
,
,
.
,
.
(. 21-23)
3. , 8 92/13,
,
, ,
, 3 89/665, ,
,
,
226
,
.
.
(. 27-28)
4. 20, 2, , 93/38,
, , ,
, , ,
. , .
, , 20, 2, , ,
, , ,
, ,
.
, , 20, 2, , ,
, ,
.
.
e-book -18/4/2012
3.
.
. ,
, ,
. , ,
.
140
.3669/2008---.
www.docman.gr
(%).
4.
.
5.
.
.
.
6. (1) .
.
7. .
8. ,
.
3 0
1. , ,
,
297
. ,
, , ,
. , ,
,
298
.
299
.
e-book -18/4/2012
297
141
17/68/7/1999 . .
,
,
,
. . .369/1999 ..
298
/.6/3674/2009. III,
, ,
. ,
() ,
.
1 ,
.3669/2008---.
www.docman.gr
2. ) , ....
, ,
300
(...), (1.000.000) ,
.
, .
,
.
. (30)
.
)
(5.000.000) .... (30)
.
,
.
(15) .
.
,
, ,
,
.
/86/2000. ,
,
. ,
,
,
.. 261/1968 , .
,
(. . , .., . 174 177, . 178192). ,
, .
, ,
,
, (. .
, , 1951, . 53 55 IV, . 401 415-416). ,
,
,
,
(. .
, .., . 195, . 200-201, . . 3709/87, 1959/85, . ,
, 37, . 1153 . 1170). ,
,
'
/
(.
1959/85, 257/47 . ,, . 46 . 922/36.
. . , .. . 167 .. 171 177,. , .
, .230-235).
300
N.4071/11.4.2012 85 /11.4.2012 (..) 9 .()2. . 1
278 . 3852/2010 : 1. ,
, ...
, , (...),
(200.000) , , ,
, . .
100.000
e-book -18/4/2012
299
142
.3669/2008---.
www.docman.gr
) , ,
301
9 1 . 3316/ 2005 ( 42 ) ,
,
,
302
(10.000.000) .
.
3.
303 304 305
, 2 26
.
4. 2 3
,
.
5.
(15) .
.
.
6.
, ,
,
.
(10) .
.
.
301
e-book -18/4/2012
.3316/2005 1..9.. ,
(....), (...) , ,
,
.
:
)
.
)
,
.
: .4 34 .3448/2006, 57/15.3.2006:
(..... ..) . 9
1 . 3316/2005 ( 42 ).
143
302
17/05/15/4.2008 . 2. ) . 3614/07 ( )
)
2004/17 2004/18 . ( 10.000.000,00 )
303
17/10/200/2010. : 3886/2010,
..23
304
.3886/2010. .
89/665/ 21 1989 (L395) 92/13/ 25
1992 (L 76), 2007/66/
11 2007 (L 335).
305
47324/2027/2010. 3886/2010 ( 173)
.3669/2008---.
www.docman.gr
7. , , ,
,
. 306
8.
.
.
,
.
9. , , ,
. .
. .
.
.
,
.
.
10. , , ,
, (...),
.
30.1. .
N. 3852/2010 ( 87 /7-6-2010) :
- .. 225
2.
,
(15) . ,
....
306
..113/2010- 194/./22.11.2010 (.. 209//10.12.2010) () 4
() 3.
,
. ,
.
e-book -18/4/2012
1.
..., : )
, ) , , , )
, ) , ) , , , )
,
, ) , )
)
.
,
, : ) , )
) .
144
.3669/2008---.
www.docman.gr
3.
(40) ...
. , .
30.2. .
. 3614 - A 267/3.12.2007 ,
2007 2013. 3- ..()
.
.
(20) .
, ,
.
, 21.
,
,
,.
30.3.
I) . 174/2007 VI .
307 308
309 310 311
307
2001 '
,
, . ' 98 .
1 1993 15 2145/1993 (... ' 88)
.
308
e-book -18/4/2012
./.VI/138/2006 . 98 : 1.
: ) ... ) ,
, ) ... ) ... ) ... ) ... ) ...
2. , .
' ' 93 2 3. 3.
1
.
145
(...), , , 20/2005
, (, .., .. . 51 . 1 .
345/1976), , , ,
, ,
, ,
,
,
,
. ,
, 2 . 3060/2002, ,
,
, 93 . 2
3 , ,
, ,
.3669/2008---.
www.docman.gr
312
,
, ,
, , 85
(.. 1225/1981) . , '
'
. , ,
, ,
(. . 29 . 3 .. 774/80).
, , ,
.
, .
, , ,
, (. VI 7,81/2006).
309
/ /174/2009. 98 . 1 . , 6.4.2001
( 84/17.4.2001), 1.
: ) ... )
....
, ,
,
, (
- )
( ) (
) ( ). ,
,
)
( ), ) )
- ,
,
,
.
, ,
,
, 8 . 1 .
2741/1999, , , , ,
, (. VI . 70/2003
. 140/2009, 42, 159/2008).
310
.
.
)
, ) ,
, ) 2
3060/2002 , ) .... ,
, 1 . 2 2628/1998.
312
,
, .
...., ,
. 98 . 1 . '
, , .
, ,
( .' .. 32/2002, 29/2005), (.. VI . ..
20/2004), (. ' ... 125/2004, ' ... 249/2003),
(. .30/2009) . (.. VI . 121/2006), (. VI . 64/2004),
(.. ' . 8/2000, 60/2008) , (.'
352/2007), (. ' . 25/2005), (. ' . 8/2005) , ( . '
. 352/2007) (. ' . 107/2005) 1)
(. ' . 218/2002)
e-book -18/4/2012
311
146
.3669/2008---.
www.docman.gr
.
313
, , , .
,
,
314 315
,
" 2) (. ' . 21/2005),
, 3) , (. VI . 20/2005).
313
/./141/2008. ,
, ....
,
(1.000.000) . ,
,
,
,
,
. ,
,
,
(. ' . 158/2005, 31/2006, 134/2007 ..). ,
() , ()
, ,
() 19 . 7 ..774/1980,
,
.
(. VI . 48/2003).,
11 . 7 . 716/1977,
...
11 . 3 . 716/1977 (. VI 100/2006).
e-book -18/4/2012
314
147
/.VI/707/2010. 19 .7 .. 774/1980 ( 189),
,
,
, , , . ,
, ,
. ,
, ,
, ,
, , ,
.
50% . ,
(1.000.000,00 5.000.000,00 ,
, , . 25 . 3614/2007, 267),
, ,
, , , , ,
, ,
,
(, ..). , ,
.
/ /19/2009. , , ,
8 . 2741/1999
,
,
. , ,
, ,
,
,
.3669/2008---.
www.docman.gr
,
,
8 .1 . 2741/1999 ,
,
, . , 19 . 7 .. 774/1980,
, ,
, , , ,
, 8 . 1
. 2741/1999, ,
(. . V . 36/2008, . .
153, 171/2008, 167, 94, 85, 45, 31/2008 231/2008)
/6/39/2008. ,
,
,
(.
261/2007 VI . ..)
(.
48/2003 VI . ..).
/.VII/53/2008. .
,
.., (1.472.000
...) 702.000 ,
(. 2.174.000 ) 1.500.000 (. 19 . 7 .. 774/80).
,
92/50/ (. 9 . 3 .. 346/98). .
/.VII/118/2008. 1
, , ,
, ' 19 .7 .. 774/1980, (299.203,12 ),
(997.478,99 ),
1.000.000 , .
./.VII/148/2008. 9 . ,
,
, (523.000
...), (1.003.205,07 ...),
19 . 7 .. 774/1980,
12 . 27 . 3310/2005 .
/.VII/115/2007- ., ,
, ,
,
() , ()
,
19 . 7 ./ 774/1980
(. . VI . 48/2003, VII . 8, 13/2007, IV . 56/2002, 194/2004).
315
17/9/154/437/2010-.17-:1.
(...). 2. .
. 707/2010 VI (
. 203/2010 204/2010 ),
e-book -18/4/2012
/.VII/0067/2007.H , 3.7.2006 (
3 2007,
.3614/2007),
, ,
(420.168,07 ),
(1.746.000 ), 2.166.168,07 ,
, 3310/2005, 1.000.000 .
148
.3669/2008---.
www.docman.gr
316
. ,
, ,
317
.2 30 .3669/2008,
, , .
316
/../226/2006.,
, ,
,
e-book -18/4/2012
317
149
.. 774/ 21.7/22.8.1980 ( ' 189) 19. ( 14 . 3932/2011
49//10 2011) , 7
19 ,
,
, ,
29
3 . 2.
4 , (15)
, ,
.
, 56 ,
. 3. ,
, .
.
. 4.
. ,
(6) ,
.
.
. 5. ,
.
.
(3) . 6.
. ,
(15) , .
.
(30) . 7.
5 6
7 19 , 6
.
(30) ,
.
. 8. , .
. 9.
,
7 19
,
, .
.
.
(30) . 10.
, 7 19
.
. 11. (2)
,
, ,
,
, 19 7 ,
.3669/2008---.
www.docman.gr
, ,
. ,
, ,
,
,
, , ,
. , ,
, ,
, .
, ,
,
,
. (. . . .. 23 ../29.4.2004/).
318
19 . 7 ./ 774/1980 , ,
15
.
2 , 3, 5 6.
318
, .
,
.
.
(30) .
. ,
, .
,
(15) .
, ,
.
.
(3)
.
(3) .
, (30) .
.
,
.
.
.
(30) "
, 158/2000 ( 139 ), 159/2000 ( 139 )
220/2000 ( 190 ), ,
,
, (30) ."
e-book -18/4/2012
.. 774/1980 . 19. .. [7. 1 . 2286/
1995 ( 19 ),
(500.000.000) (1.500.000) ,
, .... ,
(1.000.000.000)
(2.900.000) , , ,
. ,
(500.000.000)
(1.500.000) .
150
.3669/2008---.
www.docman.gr
, ,
, , ,
, ( ),
,
.
,
(. . . . . 25 ../26.10.2005 ). , ,
,
. ,
, ./ 1225/1981, (. 33 .), ,
,
./ 1225/1981, (. VI . 34/2007).
34 . 4 ./ 1225/1981 () ....
, . , ,
....
. , 33 . 2 . /,
, ,
, .
, ,
./ 1225/1981
, . 3060/2002 ( 242)
.
()
.
II)
319
e-book -18/4/2012
- (
320
98 . 1 . ' ) .
151
( 1. . 3310/05, -30 . 27 12 : ) . 7
19 .. 774/1980
.. ( 189 ), 15 . 2145/ 1993 ( 88 )
. 1 8 . 2741/1999 ( 199 )
2 . 3060/2002 ( 242 ) 9 . 3090/ 2002 ( 329 ),
1 . 2286/1995 ( 19 ),
, , ,
(1.000.000,00) . )
. )
( 2. . 3193/03, -266 , 19 : . 1 8
. 2741/1999 ( 199 ) 7 19 .. 774/1980
" .." ( 189 ),
15 . 2145/1993 ( 88 )
2 . 3060/2002 ( 242 )
(...).
).
319
..
,
.3669/2008---.
www.docman.gr
- . 7 19 .. 774/1980 ( ' 189),
15 .2145/1993 ( ' 88)
8 .2741/1999 ( ' 199) 2
.3060/2002 ( ' 242), 9 .3090/2002 ( ' 329), 12 . 27 () .3310/2005 ( ' 30)
321
21 .3345/2005 ( ' 138), .3414/2005 ( ' 279) .
322
- .
320
/./140/2009. 98 . 1 . , 6.4.2001
( 84/17.4.2001), 1.
: ) ... )
....
, ,
,
( - )
( )
( ) ( ).
,
)
( ), ) )
-
,
,
. , ,
,
8 . 1 . 2741/1999, , , ,
, (
VI . 70/2003, . 42, 159/2008).
/.6/172/2007.
, ,
, . ,
,
(), , , , , ,
, ,
,
. ,
,
, ,
(. VI . .. 71,
38/2007, 233, 227, 225, 177, 158, 11/2006, 15/2005). ,
, ,
(.
VI . .. 71, 38/2007, 233, 227, 225, 177, 158, 46/2006, 35/2005) .
322
./ /174/2009.(. .140/2009,159/2008). 25 . 3649/2008
,
3 (Global Forum on Migration and
Development - GFMD). , ,
, 98 . 1 . ,
, , , ...,
. ,
, (.
140/2009). , 2 .
3060/2002 ( 242 /11.10.2002), ,
98 . 1 . (17-4-2001), ,
e-book -18/4/2012
321
152
.3669/2008---.
www.docman.gr
- ... 278 .3852/2010
( ' 87).
323
- ' , ,
, ... (. 19
324
.3193/2003, ' 266), (1.000.000,00) . ,
325
,
(5) (5.000.000,00) , ...
326
( 25 . 3614/2007, ' 267) .
,
. ,
.
323
. . 8/1605/13.10.1999, ', ' ' .
324
/./365/2009 "2. 19 . 7 (./ 774/1980, 189
), 15 . 2145/1993 ( 88 )
8 . 1 . 2741/1999 ( 199 ) 2 .
3060/2002 ( 242 ) : 1 . 2286/1995 ( 19 ),
(500.000.000)
(1.500.000) , , ....
,
(1.000.000.000) (2.900.000) ,
, ,
. ,
(500.000.000)
(1.500.000) .. , 12 . 27 . 3310/2005 ( 30 ),
) . 7 19 .. 774/1980 ...
1 . 2286/1995 ( 19 '),
, , ,
(1.000.000,00) . , 19
. 3193/2003 ( 266 ) ...
(...) .... 3.
, , ,
,
(...), (1.000.000,00) . , ,
,
, ,
(. 275, 135, 104, 81/2006 )."
325
e-book -18/4/2012
. VI . 61/2008.
153
326
/ ./45/2011. (3669/2008,3852/2010) : )
, ,
, ,
. , ,
, 31.12.2010 1.000.000 ( ) 1.1.2011
100.000 ( ).
100.000 500.000 (
) 500.000 . )
, ,
, , ...,
(5.000.000) (. VI . 255/2007, . 430/2010).
,
(. . . 318/2010, 580, 581/2009, 424/2008, 277/2008, 136/2008, VI .
.3669/2008---.
www.docman.gr
327
-, '
,
...
(200.0000) ,
... ,
, , ..., (100.000,00)
(500.000) .
-
, , ,
, ,
, , ,
328 329
.
- ,
, () , 1.000.000
, , ,
330
1.000.000,00 .
68/2008). 30 . 2 . . 3669/2008
278 .3852/2010. ,
(. . 154),
( ) ,
, 1.000.000 ,
100.000 .
327
N.4071/11.4.2012 85 /11.4.2012 (..) 9 .()2. . 1
278 . 3852/2010 : 1. ,
, ...
, , (...),
(200.000) , , ,
, .
./.4/174/2010.
, , , , 23 . 2
(.. 394/1996),
/ (26/2010 IV . . .),
. ,
, , ,
, ,
12 . 27 . 3310/2005 (7.6.2005 - 10.11.2005), ,
, 1.500.000,00 ,
10.11.2005, 1.000.000,00 , , , ... (. 46/2006
VI . . . 173/2006, 16/2007, 79/2008 V . . .).
329
. VI . 15/2005.
330
/ /264/2010., 19 . 7 .. 774/1980
,
, () , 1.000.000
, , ,
1.000.000 . ,
, ,
, , (. .,
, VI . 48/2003).
e-book -18/4/2012
328
154
.3669/2008---.
www.docman.gr
- ,
,
331
.
- ,
( .2286/1995 .. 370/1995), , ...,
332
(1.000.000,00) .
.
-,
333
-
.
,
334
,
,
335
.
- , '
336
.
331
/../280/2008. , , ,
,
, ,
,
() . ,
,
,
( ).
332
/./85/2009.
, , ,
(. 19 . 3193/2003),
(1.000.000,00) , ,
(. . . 27 ../29.11.2000 .
. ., . .31/2001).
e-book -18/4/2012
333
155
/.6/89/2008.
, 11467/2008
, . ,
, ,
, ,
, / . ,
, ,
, , ,
,
, (
.2522/1997) ( )
(
) ,
, ,
, ,
.
334
/.6/2012/2010
335
/.6/2495/2009
336
/../140/2010., . 1 8 .. 60/2007
2004/18/ " ,
", 2005/51/ 2005/75/
.3669/2008---.
www.docman.gr
-
, . ,
337
.
-
( ) .3060/2002, ,
(
' .2522/1997) (
338
) .
- , , , (),
...,
, ,
' ,
, ,
339
.
. E
- , ,
,
. , ,
,
, ,
. , , , ,
16 2005 ( 64)
, ,
. , ,
. (.
9 .1 2004/18/).
, , ,
(. 19 .3193/2003),
(1.000.000,00) .
, ,
. 19 7 ..774/1980, , ,
. , ,
, ,
,
(. 22, 32, 33 34/2007). ,
,
( 302/2008, 123/2010).
/.6/1470/2009. , .
,
,
, 98 .1 .
,
,
, , , ,
,
(. 17 . 3 .. 774/1980),
, ,
(. 14 ../20.05.1992 . . ., IV . 48/2001, 72/1997, VI 245,
177/2007 232, 236/2006).
338
/.6/2703/2010
339
/./16/2010
e-book -18/4/2012
337
156
.3669/2008---.
www.docman.gr
,
, ,
, , ,
(. 39 . 1 . 2778/1999, 295 ', 3 .
3060/2002, 242 ', 9 . 3279/2004, 205 ', 14 . 2 . 3335/2005, 95
'). ' , ,
(1.000.000) ,
, , ,
340
, .
.
- ,
, , , (
)
341
- , ,
, ,
342
, .
340
./.6/30/2009. , (. 98
. 1 , 6.4.2001
, 84 ), , (. 7/7.3.2001 .
..), . , ,
, ,
. , ,
, , ,
. , , ,
, ,
, , , ,
,
(. 39 . 1 . 2778/1999, 295 , 3 . 3060/2002, 242 , 9 . 3279/2004,
205 , 14 . 2 . 3335/2005, 95 ). ,
,
(1.000.000) , , , ,
,
(. 172, 71/2007, 233, 227, 225, 184, 177, 158/2006, 80, 35, 15/2005 VI ..).
e-book -18/4/2012
341
157
/./172/2009. ,
, , , (
) , ,
, ,
,
,
,
(. . . . 415/2003). , , ,
, ,
,
, , ,
(.
. . . 109/2005 22/2006).
342
/./172/2009. ,
,
, ,
. ,
, ,
,
,
.3669/2008---.
www.docman.gr
.
-
,
343
. ,
,
344
.
- , ,
, ( 900.000 ...),
() ,
345
.
.
-
' ,
.
,
1 . 6 .1256/1982,
346
1 225 . 3463/2006 ( ' 114/8.6.2006) .
, ,
, ,
(. . . . 109/2005 22/2006 ).
343
. . 7 . ./7.3.2001, '
344
././226/2010. ,
,
, ,
(. . 39/2008 VI , 111/2010, 373/2009,
310, 309, 304, 251, 216, 152, 107 100/2008 ). ,
, , ,
() ,
, ,
.
345
/./19/2010. ,
,
(. 261/2007 VI . ..)
( 39/2008 VI
. ..). , ,
.
/./136/2010. ,
1 . 6 .1256/1982,
1 225 .... ,
... , , ...., ...., ....., ....,
,
. ,
( ), , , ,
. ,
(. 265 .4 ),
, ,
.
1,
,
.
e-book -18/4/2012
346
158
.3669/2008---.
www.docman.gr
- 100 .3852/2010 ( ' 87)
- , ()
, 7.6.2010,
, ,
, ,
2010.
, 1.1.2011,
,
347
' 225 (.3463/2006, ' 114) .
:
348.
,
349
.
III) 55/2007 89/2008 VI . .,
, ,
,
, , ,
, , ,
/ . ,
350 351
,
347
/.6/2648/2010.
348
/./19/2010. ,
,
(. 261/2007 VI . ..)
( 39/2008 VI
. ..). , ,
.
349
/.6/39/2008. ,
,
,
(. 261/2007 VI . ..)
(. 48/2003 VI . ..).
e-book -18/4/2012
350
159
1993 15 2145/1993 (... ' 88) 19
,
, 1 , ,
, 85 1892/1990 (.. ' 101)
77 1943/1991 (... ' 50).
, 16 ,
, , ...
, . , 8 .1
.2741/1999 (... ' 199) 15 2145/1993
, ,
,
. 27 12 . 3310/05,
( )
1.000.000 . O . 3310/05 , .3345/05,
31-10-2005. ( ) 31-10-2005 ( '270),
15-11- 2005. 12 .3414/2005
.3310/2005.
351
17 /05/171/2005-. 39 . .3414/2005.
.3669/2008---.
www.docman.gr
, , ,
, ,
,
( .2522/1997)
( )
( ) ,
, ,
, ,
. ,
. ,
( )
,
352
... , ,
.
30.4. -
.3614/2007-/A/267/3.12.2007.,
2007 2013. . 25-
.1.2.3. , . 27 12 . 3310/2005 ( 30 ),
,
/.IV/35/2008. , (89/665/)
(. 19 1996,
, /C-236/1995 ), 20 . 1 ,
,
' ,
' ,
(. ..
82/2003). , ,
, ,
, , ,
, , , (. .
, 1 ,
, . 92), . , -
, , , , , ,
98 . 1()
, . ,
, , ,
, (. 20/2005),
, (.
3/23.2.2005 .. . . .), ,
.
() , ,
,
, .
e-book -18/4/2012
352
160
.3669/2008---.
www.docman.gr
(5) , ( ...).
(30)
. ,
.
(15) .
,
.
4. , ,
. 9 1 . 3316/2005, ,
. 27 12 . 3310/2005, ,
,
(10) .
3 .
N. 3852/2010 ( 87//7-6-2010) :
- . . 278
1. , ,
...
, , (...),
(200.000) , ,
, ,
353
.
2. ,
, ..., (500.000) , ,
, ,
19 7 .. 774/1980, .
3.
.
4. (30)
.
.
e-book -18/4/2012
279 -
161
, ,
, ,
, 2 .
3060/2002
, .
3 1
353
.1 .2 9 N.4071/11.4.2012 85 /11.4.2012
.3669/2008---.
www.docman.gr
1. , , ,
, ,
, ,
,
4. ,
, 4.
2.
, , ,
, , ,
,
,
,
, ,
4.
3.
,
,
4.
5. , , , ,
,
,
, ,
. ,
, ,
,
, ,
.
.
, (5) .
,
, 33 , ,
, 2 3 . 2522/1997
( 178 ), , ,
, ,
3 3 .
6. 31 34
2 . 3310/2005, 2 . 3414/2005 ( 279 ).
e-book -18/4/2012
4. , ,
, 33
, , ,
,
, 1 144
( 45 .1 . 2004/18/ 31.3.2004).
, , ,
, ,
,
.
...
,
.
162
.3669/2008---.
www.docman.gr
31.1. ( . . .)
(3414/2005) , . 3310/05,
. 4 3, (
( ) )
, ,
3,
, .
,
, .
, ,
.
354
.
355
.20977/2007- B 1673/23.8.2007
. 3310/ 2005, . 3414/2005
, ,
, , , 8
. 1599/1986, , 3
. 3310/2005, 3 . 3414/2005.
3 2
1. .
, ,
,
31 .
,
31 .
2. 1 :
354
e-book -18/4/2012
17/05/171/17.11.2005 - 39. .3414/2005.- .
.
163
355
..20977/2007. . 3310/ 2005, .
3414/20051.
. 3310/2005, . 3414/2005,
:
. ..
2 . 5 . 3310/2005,
2 . 3 . 3414/2005. 5 . 3310/2005,
5 . 3414/2005, ,
, , ,
, , 8 . 1599/1986, ,
3 . 3310/2005, 3
. 3414/2005. 2.
.3669/2008---.
www.docman.gr
) 1, )
, , ,
, ,
, ,
, .
3. ,
. ,
,
31
.
4. ) ,
1 31 . 2238/1994 ( 151 ),
356
7 5 . 3091/2002 ( 330 ) .
357
(....). , ,
(1%)
, 6
2 . 3310/ 2005, . 3414/2005.
,
,
,
(1%) , 6
2 . 3310/2005, . 3414/2005.
) ,
,
, (10)
. ,
,
, ,
(...) .
, 2 12 ..
358
2190/1920 , .
356
. 2238/1994 ( 151 ), 1 31 . 2238/1994
( 151 ), 7 5 . 3091/2002 ( 330 ).
.
357
1108437/2565/15.11.2005 : 1590/ .
358
.2190/1920 12. 1.
, , ,
e-book -18/4/2012
) (1%)
, 6 2 . 3310/2005,
. 3414/2005.
,
,
(1%) ,
6 2 . 3310/2005, . 3414/2005.
164
.3669/2008---.
www.docman.gr
32.1.
(1.000.000,00) .
. 9 14 1975/1986, '
( ' 84/17.4.2001), : (...) , ,
, ,
.
(...) ,
(...) ,
.
e-book -18/4/2012
' . 2328/1995
,
( ' 159), 15 , 14 . 2414/1996
( ' 135) 2 . 2372/1996 ( ' 29), : 1.
, 9 . 1 .
1232/1982 1 . 6 . 1256/1982, (1.000.000.000)
, .
165
, ,
, , .
,
. 2. :
) , ,
(5) . .
(1/4) . ,
. )
. 8. )
, ,
, `
. ) ,
, , `
, , ,
, , ` .
, , `
, ,
.
, ,
, .
, `
` . ,
, , ,
,
.
. )
, . ) ,
, , ,
` . )
, ` ,
.
.3669/2008---.
www.docman.gr
.
(...)
, ,
(...) 3.
, , ,
.
: )
, )
, )
, )
.
12 . 16 . 3310/2005 ( ' 30),
7.6.2005 15.11.2005, . 3310/2005
21 . 3345/2005 ( ' 138) 31.10.2005
( ' 270).
3. 2 '
, , ,
,
, .
,
,
, , .
,
,
,
. ,
.
..., , .
....
, . 4.
, ,
2 1, ,
3 1,
e-book -18/4/2012
' 15 . 2328/1995, .. 82/1996
( ' 66),
, 1, 109 . 2533/1997 ( '
228), : 1. , ,
, ,
1 15 .2328/95 ( ' 159), ,
. 2.
1 15 .2328/95
,
,
, : ) ,
.. 2190/1920 ,
, , . (...) )
,
,
.
166
.3669/2008---.
www.docman.gr
e-book -18/4/2012
8 . 1599/86,
, ,
,
3 1,
. 5.
, , ,
1 1 5 .2328/1995,
,
(..)
, ,
. 2
3
, ,
.
.. 348/1985 ( 125). 6. (...).
167
, . 3310/2005 ( ' 30/14.2.2005), 8 : 1.
,
,
, ,
(1.000.000,00) , .
(1%)
. , ,
,
(1%),
. 2. 1
, , ,
,
.
, ,
.
.
. 3. (...) 4. 1 3
. (...)
. 5.
(...) 6.
: )
, )
, 3
, )
359,
. 7. ..
.. 82/1996 ( 66 '), 1
. 4, 2 . 1 , . (...) 8. (...) 9. (...) 10.
.
359
1108437/2565/2005. .
.3669/2008---.
www.docman.gr
360
.. 82/1996
, 4 1 2 ,
. 3310/2005,
7.6.2005 15.11.2005.
, 10.11.2005 . 3414/2005 . 3310/2005,
12 :
,
, ,
, , 8
. 3310/2005, . 7 ,
.. 82/1996
, .
.. 82/1996 '
15 . 2328/1995 3310/2005 3414/2005
, '
. (82/1996),
,
,
(1.000.000), , ,
: ) )
,
361
, .
, (..)
, .
362
,
, ,
363
(. VI .. 221/2006) .
( VI .. .83/ / 24 / 7-5-2007.)
..82/1996 . .
.
361
/495/2006.
1.000.000 . )
...
1 . 2' ./ 82/96, ,
... . )
, - ..
.... , ,
. )
, ,
1 . 5 ./ 82/1996 . )
- .. .... ,
, 1.000.000 ,
,
1 ./ 82/96. ,
,
. ) ( )
30
.
362
17/05/171/17.11.2005-.39. .3414/2005.-
363
../.6/116/2008. .
, 1.000.000 , , ,
1 . 2 ./ 82/1996 .
,
.
e-book -18/4/2012
360
168
.3669/2008---.
www.docman.gr
3 3
1. (...) ,
, 31 32 .
.
. 3310/2005 . 3414/2005
.
2.
(1.000.000) ,
...,
, 31
32 .
.
. , ,
,
, ,
, ...
, , .
3. 2 . 3310/2005,
. 20977/23.8.2007 ( 1673 )
.
, ... ,
, .
3310/2005, .
e-book -18/4/2012
4. ,
...
,
31 32 ,
. , ,
,
, ,
, ...,
.
169
3 4
31 32 , ...
, ...,
... ,
,
, ,
,
, (.. VI.35/2007,77/2007).
.3669/2008---.
www.docman.gr
(30)
.
, ,
. (4) .
...,
,
, ,
,
.
...
.
(30)
(15) ,
..., .
2. ...
31 32 , ...
, ...,
, ,
. .
,
..., 7 7 .
3310/2005, .
3. , ,
5, 6 7,
.
4.
...,
...,
, 31 32 ,
7 . 3310/2005, . 3414/2005, .
5. .. ,
31 32 ,
,
,
7 19 .. 774/1980, .
7.
, , ...
, ,
, ,
(1) .
8.
2, , ,
,
. ,
, ,
.
e-book -18/4/2012
6. ...
. , ,
... , 2
3 . 2522/1997 ( 178 ), ,
,
, 3 .
170
.3669/2008---.
www.docman.gr
.
, ,
.
3 5
1. .
(5%) .
....
, ,
(10%) .
,
.
2. 1 26 ,
,
, ,
: , (0,5)
.
, (1) . , ,
(1,5)
364
(35%) , .
3. , ,
,
, 2.
2. ,
,
..., , ,
2, ,
.
.
e-book -18/4/2012
4. , , ,
(12%).
...
,
(15%) .
171
5. , ,
, , , ,
,
2.
, ,
. ,
(15)
, ,
. ,
61
.
364
17/02/109/26.7.2005 27.
.
.3669/2008---.
www.docman.gr
6. ,
, ,
1,
2.
7. ,
, ,
(......),
(..)
(...) (...),
.
.
, ,
, ,
, ,
, ,
, (5) .
8.
.
.
365 366
.
9.
. (5%)
(10%) ,
.
, , .
(5%)
. ,
, .
10. ,
,
.
, .
365
/551/2002. . .
, , .
/157/2001 . . .)
,
, ,
, ,
, ,
. )
- ,
, ,
( ) . )
,
. )
, ,
, ( )
,
.
e-book -18/4/2012
366
172
.3669/2008---.
www.docman.gr
(30%) , ,
, (30%) .
(10)
, ,
.
1 (40%) ,
,
. 1
,
.
3 6
1. ,
( ),
,
,
, .
2.
, ,
, ,
.367
,
.
.
e-book -18/4/2012
3.
.
.
173
4.
, .
367
.1 186 . 4070/2012 - 82 /10.4.2012
2 36 . 3669/2008 ( 116) .
:
, , ,
.
.3669/2008---.
www.docman.gr
,
,
, .
5.
, ,
.
6.
.
7. ,
,
. ,
.
8.
.
9.
,
.
,
.
10. ,
.
, .
11. ,
368 369 370
368
/ /479/2010. . .
, ,
,
,
.
(), ,
36 . 11 . 3669/2008 ( , ,
), .
/769/2011. , , 1.6.1992 25.6.1992 ,
, ,
7 . 2 . 1418/1984,
, ( ),
(. 1009/2009). ,
,
, , , ,
(. 1375/2007).
370
.../500/1998-(.-)., 2 7 (. 1418/1984)
:
,
.
, , 2
7 . 1418/1984. , ,
. ,
,
. , ,
e-book -18/4/2012
369
174
.3669/2008---.
www.docman.gr
.
.
3 7
1.
.
2.
, .
3.
, 1 3 57 ,
, .
,
371 372 373 374 375
.
, ,
.
371
/86/2005 .
50% .
, ,
, . , ,
,
, ,
, , ( 1170, 3039/2003, 2029,
2626/2004).
372
...71/2007. ,
, ,
, , ,
( 347/2005, 667, 125720/03, 2710/02, 1838/1998).
, ,
. ,
,
..
e-book -18/4/2012
373
175
/471/2004. ()
.) , .
() ) ,
, , : )
.1 8 1418/84, . , 1 2 .3 8
23/1993 ( . .3 8 334/2000), )
, /
, ,
, ) ,
.3 43 609/85. () )
( ) , , ,
,
, ,
. (.)
374
/2017/2006. , , , , 8 . 1 .
1418/1984 34 . 2 ./ 609/1985 (. 223),
, , 50%
, ,
, ,
.3669/2008---.
www.docman.gr
,
.
4.
. ,
, (.
3039, 1170/2003, 578/2004 ).
/2001/2005 . ,
, , 50%
, , , ,
.
/1170/2003 , ,
50 % , ,
,
,
, ( 904 . .. .
.. 3218-9/2002 ). . , ,
8 . 1 . 1418/1984,
50% , (..
619/2002), 34 . 2 .. 609/1985 ,
, 50%
. , ,
,
, , '
, , (.. 619/2002),
.
375
,
(3) . 3 () 2
, 50%. ,
27.11.1998 10 () ,
36.273.587 + (18%) 6.529.246 ,
42.802.833 , 11070/10.12.1998 ,
. ,
702/3.2.1999 , ,
2813/6.7.1999 ,
, , ,
( )
,
50%
.
( ) ,
, ,
, , ,
. ,
, , .. ,
- ,
, , .
,
50%
, ,
,
, ,
. ,
.
e-book -18/4/2012
/578/2004 . . ,
, 50% ,
,
.
.
176
.3669/2008---.
www.docman.gr
, .
,
.
5. ,
, , , , ,
.
, ,
, ,
, , , .., , ,
, , , , ,
, , ,
, , ,
,
.
6. , , , ,
376
.
,
. ,
.
.
7. ,
377
,
, .
( ,
..) .
8.
,
,
.
.
(),
376
/597/2006 . , . ,
, , ,
, , ....,
( )
.
/472/2001.
27 . 34 .
2166/93 6%
4696/98 ,
.
e-book -18/4/2012
377
177
/552/2002. .
. , ,
. ,
, ,
,
( , ).
,
,
.
,
6 1418/84 28 609/85
.3669/2008---.
www.docman.gr
, /.177/ 2.3.2001 ( 266
378
379
380
) , /85/ 14.5.2001 ( 686 )
/889/ 27.11.2002 ( 16 ) ,
,
.
.
381 382
9.
,
,
(15) . ,
, .
(3)
.
10.
, , .
,
.
378
/177/2.3.2001: 266/ . .
379
/85/14.5.2001: 686//7.6.2001. ()
() /
.
380
/889/27.11.2002: 16/ .
( ).
/215/31.3.2008. ()
() .
(.).184/1999. .
,
....1.)
.... ,
, 4 5 .4694/30 ,
. ) ,
( )
, , ,
() ,
, . ) ,
,
34 .7 609/85, ,
, ,
,
...., ,
. 2. ( )
() .... ,
" " " " ,
.
382
/167/2010. 34 . 7 609/1985,
.
- .
, 34 . 7 .. 609/1985,
,
. ,
, ,
,
.
e-book -18/4/2012
381
178
.3669/2008---.
www.docman.gr
, .
(74.000) ,
(... ..), .
11. ,
. ,
,
.
.
12.
.
.
, .
13.
,
,
.
14.
. ,
, , ,
,
.
3 8
e-book -18/4/2012
179
.
.
(3.000.000,00) , (3)
, (1)
(...) (1) (...).
, .
,
, .
,
, .
,
, .
3 9
1. .
2.
.
.3669/2008---.
www.docman.gr
3.
. .
,
.
.
,
.
.
.
,
.
4.
.
.
4 0
1.
.
2. :
) :
.
) :
,
,
.
3. ,
, ,
(6)
.
4 1
e-book -18/4/2012
) :
,
,
8 62 .
180
.3669/2008---.
www.docman.gr
1.
(30.000.000)
,
(,
, ..) , ,
, .
. , ,
,
.
(......)
(...),
, ,
.
2. ( ) ,
, , ,
.... ,
,
(, , ), ,
, ,
.
, ....
, ,
, ,
.
.
, ,
,
, , ,
,
.
3. 1 2
383
2004/18 .
383
e-book -18/4/2012
1-1-2012:
() . 1251/2011 30 2011
2004/17/, 2004/18/ 2009/81/
:
181
O 2004/18/. ,
( .. 60/2007- 64 /16-3-2007):
,
( ,
)
() 200.000 ..
130.000 .
( ) 5.000.000 .
.
.
... 11/o/15/121/2009
/.... .
.3669/2008---.
www.docman.gr
4 2
,
, , ,
,
,
384
38 . 3316/2005 .
4 3
1. .
, ,
, ,
.
O 2004/17/ , ,
( .. 59/2007 - 63
/16-3-2007): ,
( ,
)
() 400.000 .
5.000.000 ..
.3316/22.2.2005 42//25A.2.2005.
- 38 1.
,
, , ,
,
,
. ,
,
, . 2. 1,
,
, .
,
2 10. 3.
2
, : ) ,
. )
. )
. 4. 2
.
,
.
e-book -18/4/2012
384
182
.3669/2008---.
www.docman.gr
2.
, .
.
.
,
,
.
3. H ,
.
4.H
, .
,
(5)
(7) .
5. , .
,
. .
6. .
,
.
, ,
.
.
, (
) .....
, .
, , .
7. ,
, ,
.
,
, .
.
4 4
e-book -18/4/2012
183
1.
.
.
.
.
2. , ,
, (......)
, ,
.3669/2008---.
www.docman.gr
,
.
.
4 5
-
1. ,
2.
, 2 ....
, ,
. ,
, ,
, .
2. , ,
.
, .
385
, 4 31 . 3316/ 2005 ,
.3316/22.2.2005 42//25A.2.2005.
- 31 1.
,
.
(6)
. 2. ,
. ,
,
. 3.
, .
,
. ,
(6) ,
.. .
, . 4. ,
,
, .
,
: )
, )
,
) , )
.
. ,
.
, ,
. 5.
, ,
.
, .
,
4, .
e-book -18/4/2012
385
184
.3669/2008---.
www.docman.gr
.
.
.
,
,
.
, (30)
,
.
,
4 31 . 3316/2005.
, .
,
.
, .
3. 1 31 . 3316/2005
,
4 31.
4. , ,
, ,
,
.
, ,
, , ,
.
,
, , ,
.
4 6
e-book -18/4/2012
185
.
. ,
, .
(30)
.
, 4.
,
.
, .
,
. 6.
.
.3669/2008---.
www.docman.gr
1.
. (15) ,
,
.
2. (10)
,
,
. .
,
, .
,
.
(30) .
,
, 40
.
3. .
.
.
.
4. O (1)
,
,
.
5.
,
.
.
.
4 7
1. ,
. , ,
,
, , ,
, ,
, .
2. .
.
,
.
3.
.
,
.
e-book -18/4/2012
186
.3669/2008---.
www.docman.gr
4 8
1. , ( ),
(
).
,
.
2. ( ) ,
.
3.
386
.
.
4. :
.
, ,
,
,
( ).
. ( ).
5. ,
.
6.
(1) (2)
.
(1/4)
. (6) .
7.
, (1/3) (3)
( ).
.
8.
387 388 389
../VII/103/2009. 1 ,
,
.1418/1984.
e-book -18/4/2012
386
187
../VII/300/2009. 1 . ,
365
90 ,
(.1418/1984 ..609/1985).
387
388
17/04/65/30.5.2008. .
389
./.VII /316/2009.
.
.
.
, (
.3669/2008---.
www.docman.gr
) ,
.
) , ,
,
.
, ,
.
9. ,
,
.
, .
390 391 392
10.
,
. ,
) ,
,
.
,
,
.
2/83812/0026/2000
. .332/2000 IV . .. , 10
.1418/1984
( ) (. 1, 6 . 21 . 2052/1992, , 94).
(. 3)., 36 . 6 ./
609/1985 : )
( 5 . 4 .1418/84) )
,
(. 10 . 2 3 . 1418/1984).
( )
,
, .
,
. , ,
,
,
. ,
,
.
2/1949/0026/2003. : .
.2/11529/0026/26.2.2007 . 56- ..
, ,
. ,
, , ,
. ' ,
, ,
, , -
- . ,
, . ( IV .
. 38/92, 140/94, 67/95, 2/96).
( 36 . 6 .. 609/85),
e-book -18/4/2012
390
188
.3669/2008---.
www.docman.gr
. , ,
. ,
, ,
,
. ,
.
,
. ,
8 57 .
4 9
1. ,
, ,
.
.
.
,
.
2.
(15%)
(20%)
. (15%)
, (20%)
.
,
(...), .
(6%) , ....
,
, .
(3%) , ....
, , , ,
.
e-book -18/4/2012
391
189
/7/19/2006.
, ,
. , ,
,
, .
,
, ,
(. IV .67/1995, 35/1998).
392
2/26857/0026/11.8.03 ...). , ,
, (. . 116/1993 21/1993
IV ..). ,
..,
.3669/2008---.
www.docman.gr
3.
,
,
, .
5 0
( )
1. ,
,
,
, .
.
2. , , ,
,
,
().
(5%)
,
,
.
.
3. ,
, , , , , .
5 1
2.
.
393
../.1/.260/1992. ( )
, ,
, .
,
( 25 . 1 .. 609/85),
,
,
e-book -18/4/2012
393
1. ,
(15%) .
.
.
0,25
,
.
190
.3669/2008---.
www.docman.gr
3. :
) (5%) , ,
.
(10%) ,
.
) (10%) ,
.
(15%)
.
4. ,
,
1.
.
5. ,
(%),
:
= / x 100 x 1,10
: , ,
. 1, 2, 3
.. ,
:
= 100 x 1,10 x (1/1 + 2/2 + 3/3 + ...)
1, 2, 3 .. 1,
2, 3 ...
6.
.
.
394 395 396
.
394
2/51557/0026/2001. ,
. /137/2006.
, 248/3-7-95 ...
2/51557/0026/1-9-01
.
395
e-book -18/4/2012
17/103/3/2006/12. . 137/2006
.
191
/137/2006.
.
, 248/3-7-95 ...
2/51557/0026/10-9-01
. (.)
396
(.) 670/1995. . . ., .248/3-7-95 ,
, ,
, ,
, , , ,
. , , ,
, ,
, , , ,
, , ,
.
.3669/2008---.
www.docman.gr
7.
. 3
.
8. 3
,
.
,
.
(, ..)
.
.
9. ,
5.
10. ,
, (3) .
,
1.
, ,
, (6)
.
, ,
.
5 2
1.
.
, ,
.
, ,
. 397
, ,
, ,
397
. 2 186 . 4070/2012 - 82 /10.4.2012,
1 52 . 3669/2008 . : 1.
.
.
, ,
.
e-book -18/4/2012
2.
.
,
,
3.
192
.3669/2008---.
www.docman.gr
,
.
, .
, ,
,
.
1 76 ,
, .
,
,
.
. , ,
.
,
, , ,
.
,
, , , , ,
, , ,
.
, ,
,
, 8 53.
. 398
- .399 400 401 402
398
e-book -18/4/2012
. 3 186 . 4070/2012 - 82 /10.4.2012,
2 52 . 3669/2008 . : 2.
.
,
,
. , ,
,
. ,
, .
1 76
.
193
399
/471/2004. ()
.) , .
() ) ,
, , : )
.1 8 1418/84, . , 1 2 .3 8
23/1993 ( . .3 8 334/2000), )
, / ,
,
, )
,
.3 43
609/85. () ) (
) , , ,
.3669/2008---.
www.docman.gr
,
, ,
. (.)
1779/2005 , . [ 7 . 1
.. 1266/1972, 31, 32 50 .. 475/1976]
,
, ,
, ,
.
,
. ,
. 1 5 ./ 1266/1972 ,
,
( 8/2004),
,
, ,
..
400
17/07/19/439/6/2/2009 .1.- : .(..) 5.
, ,
,
, .. ( ).
.
6.,
, (
)
.
.
. 1154/2006
( 38 .. 609/85)
,
, ,
.
:
38 .. 609/1985
,
. , , ,
. 8 5 . 1418/1984,
, ,
. ,
, , (
)
, ,
, , .
, , ,
,
,
, . 4 38 .. 609/1985 ,
(. ... 619/2003, 3819/2000, 1674, 3305/1997, 1921/1993, 472/1992). .
2 53 .. 609/1985,
e-book -18/4/2012
17/02/85/30.5.2007 .16-. . : )
) .
194
.3669/2008---.
www.docman.gr
3. ,
, ,
,
2 36 ,
. , ,
, . 403
4. ,
, .
,
.
.
, ,
.
5. (2)
,
,
,
(. ... 3819/2000).
, ,
, ..., , ,
, .
401
/1154/2006., ,
. 8 5 . 1418/1984
, ,
. ,
, ,
, ,
, , . ,
, , ,
, ,
. 4 38 .. 609/1985 ,
(. ... 619/2003, 3819/2000, 1674, 3305/1997, 1921/1993, 472/1992).
e-book -18/4/2012
402
195
/2091/2004. , , ,
,
.
403
. 4 186 . 4070/2012 - 82 /10.4.2012,
3 52 . 3669/2008 . : 3.
,
,
,
.
.
.
.3669/2008---.
www.docman.gr
404
,
3.
, ,
.
, .
, ,
.405
.
, (2)
. 2 .
6.
, , (2%)
.
(6) .
,
.
.
7.
,
, 75
. ,
.406 407
404
/353/2008. . ,
, ,
, ,
38 .4 ./ 609/1985.
405
. 5 186 . 4070/2012 - 82 /10.4.2012,
5 52 . 3669/2008 , .
:
,
.
. 6 186 . 4070/2012 - 82 /10.4.2012,
7 52 . 3669/2008, . : 7.
,
, .
,
.
407
/3039/2003. ( 8 . 1 . 1418/84 , 34 . 2 .. 609/85 )
, , ,
50% ,
( 619/02). , ,
, ,
, , ( 1170/03 , 3219/02) .
( )
e-book -18/4/2012
406
196
.3669/2008---.
www.docman.gr
8. ,
,
.
, .
5 3
1) ,
408
.
,
,
.
() .
2.
, ,
.
3. ,
,
.
. .
, , , ,
,
,
.
20%
.409
,
.
e-book -18/4/2012
408
197
//496/2000. . /496/2000. .
,
. ,
. ,
, , ,
, ,
... , .
409
. 1 134 . 4070/2012 - 82 /10.4.2012,
3 53 . 3669/2008, . : 3.
,
.
.
. ,
,
, ,
. ,
.
.3669/2008---.
www.docman.gr
- .410 411 412
410
17/07/116/294/2004.30/22-11-2004.: ,
. . 8/22.9.04
(...) 7 . 1 .. 1266/72 (
)
"....
, ,
", "...
.
, ".
( 5 . 10 . 1418/84)
.. 1266/72
,
.
( 40 ./ 609/85). ,
, ,
.,
. (
) (...)
(),
( . 619/03, 1674/97,1921/93, 472/92, 3305/97).
/8/2004. , 7 . 1
. 1266/1972
, ,
. ,
,
. ,
, : H . 1 7
,
, : )
, )
) ,
. "
" , ,
,
.
50 51 . /
475/1976, 19 . 2 .. 1266/1972,
7 / . , ,
: ) ,
,
, ) ,
,
)
. 7 ./ 1266/1972
, ,
( 49 . /).
, ,
-
,
,
. , ,
( 22 . 3 )
412
17/04/78/. 460/2011.: E . 7
e-book -18/4/2012
411
198
.3669/2008---.
www.docman.gr
4. ,
, , ,
.
,
.
413
5. , ,
414
.
, .
,
.
, .
,
()
,
, .
.
6. ,
,
.
7 17 ,
,
, .
, 60 73 ,
, ,
, , ,
.
7.
,
,
415
.
413
/1005/1987 .
.
,
.
414
e-book -18/4/2012
415
199
/.23/1979.
/546/2004. 49 . 8, 9 50 . 5 .. 475/76 (172),
,
,
, ,
. , , ,
, ,
,
, , ( 1472/00, 3232/98,
4079/96).
/1497/2006. , 2
, , , ,
, ,
. , ,
2 - ,
, , , ,
, , ,
( 4 . 1 . 2690/99, 45), ,
.3669/2008---.
www.docman.gr
,
416.
8.
. ,
, , ,
.
, .
, .
,
,
,
. , , .
(
). ,
( ), ,
.
.
,
, .
,
.417
/1153/2006. ,
, ,
6
5 . 8 . 1418/1984 ,
. . .., 6 ,
.
, ,
, ,
,
,
6 ,
. ..
416
. 2 134 . 4070/2012 - 82 /10.4.2012,
. 7 53 . 3669/2008, . :
417
. 3 134 . 4070/2012 - 82 /10.4.2012,
8 53 . 3669/2008,
. : 8.
, ,
(1) . ,
, , ,
.
,
e-book -18/4/2012
, , 5 , ( 203/06).
, 10.8 ,
, , ,
.. , , ,
, , ,
,
(. 1266/04).
200
.3669/2008---.
- 418
www.docman.gr
419 420 421 422 423
. ,
. ,
,
,
. , ,
.
.
418
...1779/2005. [ 7 . 1 .. 1266/1972, 31, 32 50
.. 475/1976]
,
, , ,
,
.
,
. , . 1 5
./ 1266/1972 ,
, ( 8/2004),
,
, ,
..
419
/1127/2006 .- . 8 5 . 1418/1984 . 7 40
609/1985 , / ,
, ( 8/2004),
, ,
, ,
( 1107/1997). ( 2079/1999 )
.. 171/1987 ( 13 . 1)
.. 17. 5/17. 6. 1959 , , .. 17. 5/17. 6. 1959.
. /
,
,
, ( 22 . 1),
, ,
( 26 . 7 . ).
e-book -18/4/2012
420
201
/358/2007. .
46 1892/1990.
3%
(
) .
. .
421
/15/1990 : ...
.) ,
. ) ,
, . )
,
. )
,
.
422
/253/1987 .
,
.3669/2008---.
www.docman.gr
9. ,
424
425
, ,
,
426
427 428 429 430
4 .. 166/2003 ( 38 )
,
, . ,
, ,
,
, .
423
/3474/2006. ..
, ,
,
, ,
( 136/2004, 461/2004, 1009/2005 ..) ..
,
(. 9079/1999) , ,
`
...
)..
424
.../66/2010.
7
. ....
425
.../260/2010. ,
,
, ()
. ,
,
,
. ..166/2003 (
..166/2003 66/2010
).
1021797/10432/0012/2.11.2007 , ,
.- 20%)
.- . 878. . .
. N.3091/2002 19 ,2 / 19 .4 .2859/2000.
,
. ( 19 . 4 . 2859/2000).,
, {..
}. 24-12-2002
{..
}.
,
22 . 1 .
. , .
.3091/2002, 19 . 2, 24-12-2002
{ 19 . 4 }. ,
63 . 1
{.2859/2000} .
1076861/702/.&../.1099/2004 "
...": . 2 19 .
3091/2002 " " (..K.
330/24-12-2002), (24-12-2002)
, ...
, , ..., ( 1003624/191/
0014/ 1006/14-1-2003 14 ...),
e-book -18/4/2012
426
202
.3669/2008---.
www.docman.gr
, . 1 57 . 1642/1986 ( 63 ...
. 2859/2000)
2 .
. 2 19 . 3091/2002,
..., .
. 3 13 (3% 20% ),
. 1 63 ... ,
, , ...
, .
427
/484/2000. . . .
( ), . 440/2000
. 780/1999 ...,
,
.
/780/1999 . , .
. . ,
, .
: ) 7 1266/72 6% , ) 12 .2 .889/1979,
( 7 1266/1972, 17.4.1979
, ... ../.. ...., ) 5 .8 .1418/1984
(.6%), ) 18
.1947/1991, 5 .8 .1418/1984, 14.5.1991, 85%
, ,
... 5 .8 .1418/1984, , 27 .2 ,
15 .4 5 .1561/1985, ,
31.12.1985,
. 18 .1947/1991,
5 .8 .1418/1984,
27 .2 .1418/1984, ,
31.12.1985. : " ",
1982, 1982,
( 31.12.1985), 12 .1 .889/1979.
,
.
428
/4/123/2007. ( )
) ) )
)
.
429
/1151/2006 .
e-book -18/4/2012
430
203
/181/2001. . .. . .
.) /
. , , ,
, () / (
, , )
( : 19-4-95, : 16-694). ) / , , ()
, ,
(), , .
) . 416/98 , , (
) , ,
, , ,
1947/91, , ,
, , ,
, , .
) ,
, ,
, , . , ,
,
.3669/2008---.
www.docman.gr
431
,
.
10.
, .
11. ,
. : )
, , ,
, 8,
,
,
, )
, .
,
(20%)
. , ,
.432
- .433 434 435 436
437 438
, , .
, 25 .1,4 2683/99 , , ,
, ,
, , , ,
. ) , , 1947/91,
, ,
( ) .. . 416/98 .
, , ,
1418/84 1947/91, , ,
, , , ,
.
431
.../1042/2009 : , ,
.
, .
, ,
, , ,
, , ,
. .
432
, .
,
,
(20%) .
, ,
.
433
17/02/137/23.12.2004 -.33. .
.
434
.2362/23.11.1995( 247/ '-27.11.1995). ,
() 95. 1.
e-book -18/4/2012
. 4 134 . 4070/2012 - 82 /10.4.2012,
11 53 . 3669/2008, . : 11.
,
,
.
204
.3669/2008---.
www.docman.gr
12.
.
13.
, .
.
.
, , ,
, : ) ,
, ) !
. )
, ) '
( ), , . 2.
, ,
. 3.
1
, , , '
'
.
4.
. , ,
.5.
,
. , .
435
.. 496 17/19.7.1974: .-(' 204).() 53. 1.
.. ,
.. ..
.
'
,
.2. , , .
436
.. 31/28.11.1968 ( ' 281/2.12.1968).
() ' 4
1. ,
,
, '
.
2.
.
e-book -18/4/2012
437
205
,
( .. .. 496/74 ,2362/1995 ). 480/2006.
438
.,, .
, ,
, - 1651/16-6-1998 ,
, - ,
.
. 4694/1930 4,
, ,
, , .
., . 1 4.:
, ,
, ,
.
.3669/2008---.
www.docman.gr
,
,
.439
53.1. .
. . 17/07/19/ 439- , 6/2/2009- . 1.
.
, 30/2004
(17/07/116/294/2004 ), 8/2004
() ,
, ,
:
1. 7, 8 9 53 . 3669/2008 ( 116 )
,
. 1418/84, .. 609/85 ..,
:
7.
,
,
.
.
9. ,
, , ,
4 .. 166/2003 ( 38)
, .
2.
, . 1497/06 ..
,
.
, (. 8/04, 2226-7/02),
439
. 5 134 . 4070/2012 - 82 /10.4.2012,
. 13 53 . 3669/2008, . :
.
e-book -18/4/2012
8. ,
, (1) . ,
, , ,
.
, .
, .
,
,
,
. , ,
.
.
206
.3669/2008---.
www.docman.gr
, ,
, ,
, , .
3. , ,
( )
( ..)
)
(.. ,
),
) ,
(
),
) ,
, (
),
) , .
4.
,
.
,
, ,
.
5. , ,
,
, .. (
).
.
e-book -18/4/2012
6.,
, (
)
.
.
207
.. 17/07/116/ 294 .30/2004-, 22-11-2004.
, .
. 8/22.9.04 (...)
7 . 1 .. 1266/72 (
) "....
, ,
440
" , "...
440
/3615/2008.
...
.
, , ...
. ,
,
. ,
,
[.. ... , .
1949/2009 (.)].
.3669/2008---.
www.docman.gr
.
, ".
( 5 . 10 . 1418/84)
.. 1266/72
,
.
( 40 ./
609/85).
, ,
,
.
,
. (
) (...)
(),
( . 619/03, 1674/97,1921/93,
472/92, 3305/97).
5 3 .2 . .
6 30 ,
441 442
, , ,
443
4 .. 166/ 2003 ( 38 ').
. . . N.3091/2002 19 ,2 /
19 .4 .2859/2000.
,
.
( 19 . 4 . 2859/2000).,
,
{.. }.
24-12-2002
{.. }.
,
22 . 1 .
. ,
. .3091/2002, 19
. 2, 24-12-2002 { 19 . 4 }. ,
63 . 1 {.2859/2000}
.
442
.. 744/2010. . 6%,
. 21 . / 26.6/10.7.1944
, 4 . 1, 20 . 1, 25 . ., 6 . 1 1
.
/1663/2009/. 21
.
1 .
e-book -18/4/2012
441
208
.3669/2008---.
www.docman.gr
.. 166/2003, 2000/35 /
.
.. ( 9 )
.
444
.
445
,
,
.
(. ....
, 30, 31)
105 . 21 ,
, ,
, 4 . 1 1
. .
(. 3651/2002, 1151/2006 )
(. 3/2006 .
)
/351/1998.... ( 296 . 1).
, .
: )
, )
)
,
. , ,
.
e-book -18/4/2012
443
209
.. 66/29.5.2003 138//5.6.2003 4 1.
. 2.
, , , :
.
, 30
. .
,
30 ,
. .
, 30
. .
1 3 ,
, 60 . 3. , )
) , ,
. 4.
,
( ) (),
.
, . 5. , ,
.
.
444
. . , . . .
.
8.8.2002, 2000/35/, , ,
,
,
8.8.2002,
.
445
1021797/10432/0012/2.11.2007. . : 11885/191/: 141/ 14.8.1985
. 300/82 1718/84 .., ,
, ,
.3669/2008---.
www.docman.gr
,
(...)
,
[ ] [],
.
,
EYRIBOR,
.
53.3.
17 . 1 . . 3 ./ 774/1980
(
189) : . 98
,
446
26 .2 . .2362/1995 ,
(... 247),
..., .. 17.5/15.6.1959
(... 114), :
,
, . ,
, ,
, 20%, . 4
54 ...
.2362/23.11.1995 ( 247/ '-27.11.1995 ) ,
.3871/2010- 141/17.8.2010 26 ,
1. ,
,
.
,
. 2. .
: )
) . ,
,
.
. 3. ,
. 4.
. 5. ,
,
.
,
. , ,
, .
,
. ,
,
, .
,
, .
e-book -18/4/2012
446
210
.3669/2008---.
www.docman.gr
. : )
) . ,
,
. , ,
,
(...)
,
, ,
( ),
,
,
( ). (
) , ,
( , ,
)
1 ,
. ,
,
,
, , ,
, ,
447
.
448 449 450 451
,
.
447
/T7/74/2006. 3 ./ 31/1968
( 281, ) :
, ,
. 304 ./ 410/1995 ( 231),
. 5 29 . 3202/2003 ( 284), ...
.
, ,
,
( ) ( ). , ,
30
, () (. . .. 271,
388/1992 . 3489, 4195/1996).A ,
, ,
, .
, ,
448
e-book -18/4/2012
. . 2915/2001 24 . ,
.
211
/733/2011. 982 . 24
2915/2001 ' , , ,
. ' .,
985 .
. 87-94 177/13-8-1923 , 52 . 3
. 982 . ,
, 42 3 53 . ,
87 1 , ,
,
. ....... ....... ,
. , , 88
. 87 88
, ,
. , .
88 , '
.3669/2008---.
www.docman.gr
. 3 2 ,
2. '
..... ,
686 , .
/33296/2009 724 1
, .
,
" (. !. ,
, . (1986) . 553, . 20).
,
, 632 2
, 686 . ,
. , , ,
632 2 ,
(. I. .. . 559, . 10. 350, . .
10. 347 ). , ,
(. 722 2)
- , ,
,
(. .. . 561, 562 . . , 20. 1131, 10153/1985 1985.
1150).
.3943/2011- 66/- 49 ..3. 3.
... ... ,
... ,
... ...
....
,
, , ...
.
449
//3/2011. ,
... ....,
, , 633 . 1 2 ..., ,
, , '
, ,
. 3 17 .. 774/1980
, ,
, ,
.
450
. .3481/2006 . 4 3 .
( ),
( & ).
/2347/2009. ,
20 . 3301/2004
, (
) ,
, ...., ,
, ,
.
../.7/250/2009. ..., ,
. ,
... ..., ,
, , ,
,
, ,
. (. 7/19.3.2003 ..
, . V 203/2007, 142/2006).
e-book -18/4/2012
451
212
.3669/2008---.
www.docman.gr
, ,
, ... ....,
,
452
,
( VII . 418/2006). ,
,
, , ,
, ,
( VII . 61, 125/2007).
53.4.
( ,
.
453
. 2/11529/0026/2004 ,2/378/0026/8.1.1999 .
454 455
.59774/1986
.
452
..//.3/17.2.2009 . , ,
,
. , , , 197
(. 321 . ..),
,
,
, , ,
, (. 101/2006 VII . . .).
453
2/378/0026/1999. .( . 2/9709/0026/1999 )
454
/59774/1986. ...
...
e-book -18/4/2012
455
213
..171/1987( ' 84) :
() (..) 13 :
- 1. /,
" ".2.
,
().3.
.
, . 2 3 15 .4.
,
,
, ' (.....) .
, .5.
. 2 3 .6.
. 2, 3 4 ,
.3669/2008---.
www.docman.gr
53.4.1.
.
456
457 458 459 460 461
456
.3669/2008- 1 ,.5.
, .
457
.2362/23.11.1995 ( 247/ '-27.11.1995) ,
(..) 1 . ,
: 1. :
1, 2 3, 6 1 .
3429/2005 ( 314 ). 2. : ,
, () (),
(). 3. :
,
, . 4. :
, ,
.
21 1.
( ).
2.
, ( ). 3.
,
.
: () ()
. 4. ...11
'
.
458
..113/2010. . 1 1.
.. .
(...), , ,
. 2.
. 2 1.
( - 21. . 1, . 2362/1995).2.
,
( 21, . 2, . 2362/1995).
../.VII/70/2010. .
, ,
. ,
, ,
.
,
,
, ,
.
460
/.VII/192/2009.
. ', ' ' . 1 12 .. 171/1987 ,
2008 ,
2007, ,
1 .. 17.5/15.6.1959
( ' 114, . ' 145 197). 196/2009
e-book -18/4/2012
459
214
.3669/2008---.
www.docman.gr
462 463 464
, ,
( , , , - ). (
2 17 . 3669/2008 )
( 14 .3669/2008 ) ( ,
)
, ,
465
.... , .
. ( 2 .3669/2008)
,
466
461
.3861/2010 -:112//2010 .
, .
462
. 20554/ 3430/2010.
.(..) 1. .1.
.716/1977 (259/)
, : )
. 1993 . )
, . ,
( ),
.716/1977,
11 .3840/2010.
.3621/2007- .2.
2007-2013,
. 3316/2005 ( 42/),
, , , .
463
/.VI/114/2003. , ,
) ,
, ,
( , ..., ..., ),
, . )
,
,
,
.
e-book -18/4/2012
464
215
.3669/2008- 8..2.
,
.
,
.
, ..
, ..
.
465
./.6/250/2007. ()
.
17/2/2006, .3316/2005,
...
466
.3614/2007 A 267/3.12.2007.,
2007 2013. 7- .1.
.3669/2008---.
www.docman.gr
. (.3669/2008 - 15 .1).
.( 15 .3669/2008)
,
467
3 .2 .3614/2007 .
.
468
469
) ..
()
2004/18/ 2004/17/ , 6 1 .
60/2007 16 .. 59/2007. (
() . 1177/2009 30 2009
2004/17/, 2004/18/ 2009/81/ )
)
470
. (. 3469/2006 )
471
472
)
.
. . 16820/2010- 1515/2010.
5
6, ,
4. , ,
.
.
467
.3614/2007. 3-.2.( 1 5 ..
3840/30.3.2010- A 53/31.3.2010) ()
.
.
(20) .
, ,
.
,
21. ,
,
,.
468
17/01/87/2006. .13.
.
. 17/02/85/30.5.2007. .16. :
) ..) . 3548/07 ,
46911//3/72/2011.:
() 842/2011
1564/2005 - .
470
( 3 13 N. 3469/06)
471
. 2/82452/0020/2008
..... 1/1/2009.
472
3801/3.9.2009 A 163/4.9.2009 : 46 .
4 . 3548/2007 3 :3. ,
, ,
, .
e-book -18/4/2012
17/05/15/4.2.2008 . 2. ))
2004/17 2004/18
216
.3669/2008---.
www.docman.gr
.
)
473
,
, . ( 21 .3669/2008
13-15 . 2690/1999 )
.
o ( 25 .3669/2008).
( 22 .7 3669/2008)
( 27 .3669/2008).
( )
( 30 .3669/2008)
474 475 476 477 478 479 480 481
.
/204/2010 .H 46 . 3801/2009 ( 163 ') . 3 4
. 3548/2007 ( 68 '),
' 11389/1993 ()
. 3548/2007.
473
2/64386/0026/2010. 3861/2010
,
.
474
. : 23313/2011.: ,
.
A
e-book -18/4/2012
'
217
14 . 7 .3932/2001 ( '. 49),
,
, TA ( ), ,
, ,
, , ( )
, .
, ,
,
:
/ ( )
( ).
.3669/2008---.
www.docman.gr
( )
( )
( )
( )
( - )
( -)
(
)
(
)
/
(- - )
:
: (- )
()
/ (. . )
( )
( )
( )
( )
.
( )
( -)
/ ' (
)
()
/,
.
, :
()
e-book -18/4/2012
/, / /
218
.3669/2008---.
www.docman.gr
, ,
.
,
:
.
.
( )
.
' KOY
475
N.3852/10 ( 87 /7-6-2010) : . (,,) 278 .
1. , ,
... , ,
(...), (200.000) ,
, ,
, . . .1
.2 9 N.4071/11.4.2012 85 /11.4.2012 2.
, , ...,
(500.000) , , ,
, 19 7 .. 774/1980, .3.
.4.
(30) .
.
476
2 . 3310/2005,
. 20977/23.8.2007 ( 1673 )
.
, ... ,
,
. 3310/2005, .
477
/17/05/171/2005. . ( 8 .3310/2005).
.. .6 8 . 3310/2005 .. 82/1996
e-book -18/4/2012
478
219
.
(: . 27 12 . 3310/05, -30 : )
. 7 19 .. 774/1980
.. ( 189 ), 15 .
2145/ 1993 ( 88 ) . 1 8 . 2741/1999 ( 199
) 2 . 3060/2002 ( 242 ) 9 . 3090/ 2002 ( 329
), 1 . 2286/1995 ( 19 ),
, ,
, (1.000.000,00) .
)
). (. , . .
17/05/15/4.2.2008 ) . 3614/07 ( )
) 2004/17
2004/18 . . 2 . 17/05/171/2005
. . - 39)
479
1,3 4 25 . 3614- A 267/3.12.2007 ,
2007 2013 : ( . 25-
1.
.. 59/2007 .. 60/2007,
.3669/2008---.
www.docman.gr
,
, , , ,
( 26 .3669/2008).
( 35 .3669/2008)
53.4.2. 482 483 484
45
18/2004. ,
, (20)
, .
.
(..)4. , ,
. 9 1 . 3316/2005, ,
. 27 12 . 3310/2005, , ,
(10) .
3 .)
480
.3886/2010- 173/.
89/665/ 21 1989 (L395)
92/13/ 25 1992 (L 76), 2007/66/
11 2007 (L 335).
481
2004/18/ 2004/17/,
(48) ,
,
.
: I.
, .2362/1995 , 151/1998 - 116/
,
. ( 496/1974 .471/1975)
..151/1998 :
, ,
, . 1 112 . 2362/95.
.
, , . '
, .
34 .2362/1995 ,
, , (
)
.
II ) 11 . 3 4 ( .2690/1999 -
45 '/1999) :
11 - - . 3.
,
. 5 3 ,
, , 4.
,
, , 2 3 ,
.
, .
.
/ 22 / 5583 / 22.3.2005, /.15/. / 13143 / 1.7.2005,
/ 15 / 16280, : 15860 / 1.9.2005 :
, ,
. 5 3
, .
, (, ,
e-book -18/4/2012
482
220
.3669/2008---.
www.docman.gr
(/44318/441/1987, /33493/3638/1987. 53)
..) , ,
, , 11 .
, , .
. ,
, , .
I) .3 11 .2690/199 , ..
, ,
. , .2362/1995 ,
.2690/1999.
- .6 :
6.- ;
, , (. 3 11 .2690/1999,
. 6 16 . 3345/2005).,
. 4 14 . 1599/86, 33 . 2690/99,
, (..
..., . . 1020146/ 215/ 0006 /27.2.2006 5),
,
.
, .
483
..
:
-
, 11 .1 . . 186/1992 (
, 84 ') ,
, , .
IV 28/2007.
- 13 .1, 9 . .496/1974 ( 204 ) 5 .1 . . 584/1975 ( 188
'),
- , ,
, ( . . .. 24 ./27.6.1979, 27 ./27.7.1978,
IV . . . 63, 20/1999, 98, 48/1997, 129/1995, IV . . . 23 ./1994, ', 13
./1994, '). IV 28/2007.
-
,
,
( . IV . .. 20/1999, 98/1997
38792/382/22.4.1987 . ).
IV 28/2007.
e-book -18/4/2012
484
221
. (/3333/2009) 1,2 2 3712/2008,
, 2 , 16 3712/2008.
, . . 2 47,
48 , .
, . 22 ( 3566/2007).
..3026/1954- 235/ 52 : 1.
,
. 2. . 3. (,
, , , .), :
)
) .
( .2 ..3342/55
. '
, ' ).
( 1085209/1091/2005,/4/150/2007
.3669/2008---.
www.docman.gr
( 36 .3669/2008)
( 44 .3669/2008)
( ) / . ( 53 .3669/2008)
485 486 487
( 53
.3669/2008)
( /)
,
.
.
( ).
:
.(
496/1974 -
488
)
489 490 491 492 493 494 495
485
./.IV/123/2007. 1, 7 . .1266/1972 ( 198 '), 23 .4, 50, 51 .
.475/1976 ( 172 '), 2 .1 3, 3 .2 12 . .186/1992 ( 84 '), 26 . 1882/1990 ( 43
'), 39 .7 .2065/1992 ( 113 '),
,
, ,
.
. ) , )
)
) 3%
( 55 . 1 .2238/1994 ( 151 ').
486
../.VII/45/2008. 2 . ,
52, 53 55 .. 609/1985 16 .. 171/1987
,
.
.. 237/2008
, (
).
./.V/21/2009. .
,
, .
488
..171/1987 - ( 13 . 1)
.. 17. 5/17. 6. 1959 .
,
, ( 22 . 1),
, ,
( 26 . 7 . ).
489
1118148/936/1992. .
1054325/421/0015/8.8.2006 :
.
e-book -18/4/2012
487
222
.3669/2008---.
www.docman.gr
/1024316/0012/9.7.2008 1097 - .
1082/4.6.2010. .
490
14084/2005 , , ,
1003624/2003-.1006. 24/12/2002
, ,
,
.
491
1021797/10432/0012/2.11.2007 , ,
.- 20%)
.- . 878. . .
. N.3091/2002 19 ,2 / 19 .4 .2859/2000.
,
. ( 19 . 4 . 2859/2000).,
, {..
}. 24-12-2002
{..
}.
,
22 . 1 .
. , .
.3091/2002, 19 . 2, 24-12-2002
{ 19 . 4 }. ,
63 . 1
{.2859/2000} .
1076861/702/.&../.1099/2004 "
...": . 2 19 .
3091/2002 " " (..K.
330/24-12-2002), (24-12-2002)
, ...
, , ..., ( 1003624/191/
0014/ 1006/14-1-2003 14 ...),
e-book -18/4/2012
, . 1 57 . 1642/1986 ( 63 ...
. 2859/2000)
2 .
223
. 2 19 . 3091/2002,
..., .
. 3 13 (3% 20% ),
. 1 63 ... ,
, , ...
, .
492
1068082/521/0015/20.9.2006 : ,
.
.....188/1998. . . .
( ) ,
, ,
,
( )
, -
.
, ,
, , .
.3669/2008---.
www.docman.gr
. (.9 35 .3669/2008)
496 497
.
498 499
( 8 .5 . 1846/1951 - 179/)
493
../.VII/366/2009. 5
.
,
. ...
,
.
.
, , ,
, .
494
1011/2011 EMA:
.
495
1056441/375/0015/10.8.2007 :
() , . ,
, ,
.13 .12 .., , .
496
. 1109793/0016/24.11.1999 1223 .
.
, (...), , , ,
, (), ,
,
, ,
, 1.500,00 ,
.
H ((/ 38152/25.6.2009-. 32-
231/2009)
.
.
,
(/27430/2006, /1070556/2005, 2837/0030/2003 1685//2003)
497
.
498
1846/1951. 8 . ". , ,
, , , ' ' ,
,
, , .
, ,
,
.
".
e-book -18/4/2012
- .
.
(/1013368/6976/0016/4-2-1999, 1057/2007 -..)
224
.3669/2008---.
www.docman.gr
500 501 502 503
499
: 39 . 7 . 2065/1992 ( 113): "
, , , ,
26 . 1882/1990
(...).
....
, ....,
..., 83 .. 356/1974 (....)
, ...., . .
, ,
, ,
, ...
8 . 5 . ' .. 1846/1951,
21 . 5 . 1902/1990.
, 2 . 1239/1982 ( 35 '),
16 . 1947/1991 ( 70 ')".
500
/21/116/4.7.2000 839//2000 .
,
: 1.
,
(1.000.000) . 8 .5 . .. 1846/1951,
, ,
. . 21/.2426/2001- 1735/ . .
/E57/38/2011. . :97 : 10/1/2012 on line
. : . ... .... 45/2001 & 81/2003. /12490/878/20031138//11.8.2003 24535/1580/2003-.1831/.
, ,
.. /57/60/2010 . .
/12490/878/24.7.2003- 1138//11.8.2003 24535/1580/2003-.1831/.
, ,
.
501
3474/2006.Y ..
, ,
,
, ,
( 136/2004, 461/2004, 1009/2005 ..)
,
(. 9079/1999) , ,
`
...
)
e-book -18/4/2012
502
225
../.IV/49/2010. , ,
,
(),
... .
( )
,
, ,
503
../15/1990. . . .,
. . . .,
, .
. . . .
.3669/2008---.
www.docman.gr
.. (. ..
1120858/0014/1272/1995 )
(. . .
59774/1986 )
57.4.3.
( ) / . ( 53 .3669/2008)
.
504 505 506
( 53
.3669/2008)
( /)
,
.
.
:
. ( 57 .6 .3669/2008)
.. .
,
( 57 .3669/2008)
, ,
, ,
...
./.IV/123/2007. 1, 7 . .1266/1972 ( 198 '), 23 .4, 50, 51 .
.475/1976 ( 172 '), 2 .1 3, 3 .2 12 . .186/1992 ( 84 '), 26 . 1882/1990 (
43 '), 39 .7 .2065/1992 ( 113 '),
,
, ,
.
. ) , )
)
) 3%
( 55 . 1 .2238/1994 ( 151 ').
505
../.VII/45/2008. 2 . ,
52, 53 55 .. 609/1985 16 .. 171/1987
,
.
.. 237/2008
, (
).
506
./.V/21/2009. .
,
, .
e-book -18/4/2012
504
226
.3669/2008---.
www.docman.gr
507
.
. ( 57 .1 .3669/2008)
( 48 .3669/2008)
, ( 53
.6 54 . 3669/2008)
508
,
, .( 53 5
.3669/2008).
10%
.( 35 .9 .3669/2008)
( 53 .9 .3669/2008)
509 510
507
/6/707/2007. . 19 .7 .. 774/1980 ( 189),
,
,
, , , . ,
,
,
. , ,
, , ,
, ,
,
.
50% .
,
(1.000.000,00 5.000.000,00 ,
, , . 25 . 3614/2007,
267), , ,
, , , , ,
, ,
,
(, ..). , ,
.
,
,
.
508
1075372/588/0015/19.9.2006 : .
e-book -18/4/2012
509
227
...66/2010., ,
, (...
384/2007, 3673/2006), ,
. 4 4 .. 166/2003.
7 .
....
, ,
15 .
510
...260/2010., 5 .10 .1418/1984 40 .7
..609/1985 ,
,
, ()
( 384,1839/2007, .. 1626/2008 ..).
..166/2003, ,
.3669/2008---.
511
www.docman.gr
51 .3669/2008 .
,
( 53 11 .3669/2008)
-
.
( 53 .13
.3669/2008).
512 513
( 53 .13 .3669/2008).
(..), . 7 3 .. 305/1996 .
/433/19.9.2000 ( 1176/ /00).
.
( 58 .3669/2008)
, ,
.
- .
( 55 .3669/2008) 514
, , .. ,
, .. 334/2000
93/37/...,
3 . .. 334/2000 .
511
/5183/1998. .
.
../.VII/270/2009
. .
, ,
,
.
. ,
.
513
../VII/45/2008 . .
.
,
.
514
17/11/116/2008.
..21
e-book -18/4/2012
512
228
.3669/2008---.
www.docman.gr
,
.
( , )
.
.
,
, .
.
.
.
. 1109228/8434/0016/1140/2006
- -
.
53.4.4.
( 28%)
17/07/63/2009. 21/08 ( )
2/72873/0026/2009.
17/264/4/2009.
e-book -18/4/2012
2/28161/0026/2010. .720/18-1-2010/1-2010/26-3-2010
(...),
.
229
/351/2010., ,
, 17/03/54/
437/7.5.2008 ( 918) , 21/2.10.2008
11/20.6.2009, ,
, . 10 ,
, ,
.
(. ) ,
.
/156/2011. , STAGE.
,
- (stage)
,
, ,
, ,
,
.3669/2008---.
515
516
... .: 3% ( 22 . . 422/1981 )
)
www.docman.gr
(,.
..... . : 2% ( 32 . 2066/39)
2%. ( 3 .1 .1726/44 30 .1 .2262/52, .
517
/6642/2000) ( )
515
2,4% .
187/1943
..422/1981- 22 (),
: . (3%) . ,
,
. .
.... .
. .
.
.
. ,
. : .
, . , .
.... ,
. .
. .
(). . .
,
....,
. . . 1 10 .
4114/60 , .... (1
%), . 4114/60.
0 23 1. 1 1942
.... , , 22 . .
.2. .... . 22 . .
(. 5 .. 1050/42, . 4 . 8350/45 . ) : .
(...) ,
. .
. .
, . .
(...) ,
, 3,5 13 .. 3758/57 <
> . . (...)
,
. . (...). .
. .
.. 1030/46 < , >.
. 267/76 ....
. . 1 1977 ,
....
. 3. ....
(...). 4. ....
, . 1
. . 4 5 .. 1050/42 < ....
....>
4 . 8350/27.1.45 <
....> ( .7/45).
.)
517
.1726/1944 ` 3- .1 ) 2% `
`
.
e-book -18/4/2012
516
230
.3669/2008---.
www.docman.gr
1% ( 5 .1 107/46 14 4260/62) (
518
)
(....) 1% .
. ( 4 .2
519
75/46, 12 .1384/83 26 . 3 . 1418/84)
:
520 521
.2262/52 30 .1 1. . 1 3 1726/1944 "
"
: " ,,
,
".
518
107/46 5 . 1. 1/ ,
,
, .)
.4260/62 14.- 1. 5 . 107/1946 "
" 1%
`
. 2. 5 .
107/1946
, , ,
.
519
4 .2 75/46, "2.
....
(1%) ,
( )
".
e-book -18/4/2012
12 .1384/83 . 2 4 . / 75/1946 "
" 21 . 1276/1982 "
...
" ( 100/82 .`)
1276/1982, : "2.
....
(1%)
, ( )
".
231
26 . 3 . 1418/1984 ( 23): " 12 . 1384/1983 ( 106)
21 . 1276/1982 ( 100)
.. ()
, .
21 . 1276/1982".
520
/65901/2004 - 1.23. . 2326/1940 7 , . 2 % &
.546/43 :1% - ' ( . 12 )
. . .
. . , . . . ( ) . ,
. . . -.915/1979 - 10 : ' .1 7 .
. 2326/40 , : 2 %
,
. 2,4 %
. .
.3669/2008---.
www.docman.gr
. 1% .
( 7 .1 . 2326/1940)
. 2%
. ( 12 . 915/1979 , 34 .3 . 2238/1994),
. 6%, . ( 27
.34 .2166/93)
0,5% ( .1 . . 546/1943
522
2% ( 35 27/1926)
: 2%
20% ( 10 .1 . 187/1943)
3% ( 55 .1 . 2238/1994 )
523
18% 524 525
-
.(.
/40173/1994,
2033588/0026/1995)
.2166/93 .27 .34. ` . 1 7 .. 2326/1940
1 : `1. (6 %)
,
. 2160/1993
, ,
.... ...
......
.
521
../2033588/431/0026/16.6.1995. , . 9 7 ..
2326/40 , "
, , ....
, , .
1
522
.//20/2001 O , 1%,
,
,
.
. .5 3 N.3763/22.5.2009- A 80/27.5.2009
2006/98/ , 2008/8/ 2007/ 74/EK, 2006/112/ 2006/ 69/,
, , . 3-
..5. 1 55
31.12.2010 (1%).
524
. 1. 43115/1952 . 1 . 4 .. 2957/1954 .
, , ,
. ...
. ( ), , ,
. 2.28874/1953.
1 . 4 .. 2957/1954 3. 9035//1973 . ,
. .(
.).().. 31. ' , , ,
, 4 1 ' . 2957/1954 .
e-book -18/4/2012
523
232
.3669/2008---.
www.docman.gr
526
: 1%, 2% 6%
0,5% ( .1 . . 546/1943)
527
: 2%
20% ( 10 .1 . 187/1943)
3%
5 4
528
1.
( )
, ,
, 3
' . 43115/1952 12 ..
4486/1965 .. 1081/1971 '
. 32. ,
.
' ,
. 33. 32
'
. (
). 34. 5 ' . 43115/1952
,
'
31 34 .
525
../13/2008 121/2008
.. . .
,
. .
. .
, .
.
e-book -18/4/2012
526
233
/65901/2004 - 1.23. . 2326/1940 7 , . 2 % &
.546/43 :1% - ' ( . 12 )
. . .
. . , . . . ( ) . ,
. . . -.915/1979 - 10 : ' .1 7 .
. 2326/40 , : 2 %
,
. 2,4 %
. .
-
.(.
/40173/1994,
2033588/0026/1995)
527
(.
//20/2001 )
.3669/2008---.
www.docman.gr
.
.
2.
529
46 . , ,
,
.
,
.
,
, .
,
3 4 82, 49 .
3.
530
.
, .
4.
:
) , ,
531
) ,
, .
.
528
/205/2008. , ,
. ,
, ,
, , .
529
/4326/2000,
, ,
, .
530
. /.4/32/2000 .
,
,
.
.
. . 2/83812/0026/7-12-00 .. ..
( 36 . 6 . . 609/85),
, , ,
, .
531
/404/2002. . . . .
,
.
e-book -18/4/2012
, , . 288 ,
, ,
, , ,
, , ,
,
, , , ,
. 388 , , ,
,
(. ... 74/1992 .) .
234
.3669/2008---.
www.docman.gr
532
, , ,
, 1 102 .
5. ( ) :
An
= (.
1 ) * ( 1-)
Ao
:
: ,
: ,
:
,
7,
: ,
:
,
0,07 0,20 ,
.
6. 5 :
=1 +0,01,
1
1=0,12
.
0,20. 1
, .
7.
.
.
e-book -18/4/2012
8.
.
235
, 4
,
,
.
532
/470/2002. . .
, , ,
, ()
16 .4 1418/84, 41 .1 609/85
,
.
.3669/2008---.
www.docman.gr
9. ,
, ,
. ,
,
.
10.
.
11.
.
.
, ,
.
12.
, .
13. ,
533
, , .
14.
534
15.
,
535
288 388 .
533
/94/2004.. .
.
,
, ,
, .
.
/1703/../2008(..) 2. (. 1418/84 .. 609/85,
) ,
. .. . 2 43 .. 609/85
,
. ( 8 . 2 . 1418/84, . 3621/2007)
( )
.3. , ,
,
, ,
.
,
. ratio ,
, ,
,
.
, ,
, ,
.
535
..456/84 ( '164) . ' 288: .
, . 388:
, ,
, ,
, , ,
,
.
e-book -18/4/2012
534
236
.3669/2008---.
www.docman.gr
16. , ,
(), 9
, . 80885/5439/6.8.1992 ( 573
536
) .
17.
,
,
.
.
, (
, ... ).
.
, .
( ,
, , ),
.
...., .
.
18. , ,
... ,
.
, (15)
....
,
16.
.
19. .
11, ,
.
.
,
.
20. ,
.
e-book -18/4/2012
, '
.
237
536
/80855/5439/6.8.1992-:573/ . ,
. . 9 () 1.
() 6
.889/1979 . 2. : -)
`
. ) )
. ) , . )
. )
. ) . -)
. 10 11 .. 724/1979
. 3. , ,
. 4. ` `
.
.3669/2008---.
www.docman.gr
.
2 ,
(10%)
.
21.
.
.
.
5 5
1.
9 2 9. 2.
537 538
,
.
.
.
3.
, .
.
4.
, ..., ,
, .
5.
.
6.
.
./.1/101/2009. ,
. , 209 . 3584/2007, ( '
143), .
, ,
,
.
538
..99/18/24.3.1992.( 46 '- . -66/92) ' 10 :
1. ., ,
,
. ,
,
, , , ,
. 3 81 . 1958/91.
19 20 . 1876/90 ( ' 27), .
,
.
e-book -18/4/2012
537
238
.3669/2008---.
www.docman.gr
7.
73 75 .
.
8.
, ,
, ,
.
9.
, ,
,
,
.
.
.
10. ,
, ,
539 540 541
.
542 543
.
539
.. .370/1992. ,
, '
, ,
540
.2/14.2.1986 . ,
18%, , ,
.. ..
../.VII/360/2009. 1 .
,
, 42 . 10 ..609/1985,
(
). , , ,
..., .
541
542
443/87- 28, 1143, 52 . . 475/76)..
,
.
, .
e-book -18/4/2012
...262/84). (
, , , .)
( . . .), ,
,
239
543
17/11/116/2008.
..21
17/07/63/2009. 21/08 ( )
2/72873/0026/2009.
17/264/4/2009.
2/28161/0026/2010. .720/18-1-2010/1-2010/26-3-2010
(...),
.
.3669/2008---.
www.docman.gr
. 2
9 , .
. 2 6
9 .
5 6
.
,
, .
,
.
(20%).
/351/2010., ,
, 17/03/54/
437/7.5.2008 ( 918) , 21/2.10.2008
11/20.6.2009, ,
, . 10 ,
, ,
.
(. ) ,
.
./7/205/2010. . ,
.
. , ,
, , ,
,
, , ,
(, , ),
, . , 44.903,94
( )
210,00 344,19 / (61%) ...
19% 21%, (36.000 )
, 23.500,00 ,
44.903,94 ,
'
e-book -18/4/2012
/156/2011. , STAGE.
,
- (stage)
,
, ,
, ,
,
240
.3669/2008---.
www.docman.gr
5 7
-
1. .
, ,
544 545 546
547
,
544
e-book -18/4/2012
/.6/471/2011.
.
: ) ,
, )
, , )
,
, , ,
50% .
( ),
, ( ). , ,
,
, ,
, (... 17.09.1998, C-323/96 , ...
28.03.1996, C-318/1994 , ... 18.05.1995, C-57/94
, ... 18.03.1992, C-24/91 , VI . . . 2511, 2502/2009
.). ,
, ( ),
, ,
. , ,
(. . VI . 1780, 3359/2009).
, ,
,
, , ,
, . ,
, , ,
(. VI . . .
3729, 1780/2009, VI . 33/2009, 171/2008, 256/2007 ..).
241
./.6/263/2011. . ( 57 . 3669/2008)
,
50% ,
: )
, ) ,
, )
, , ,
, . ,
,
,
, ,
, (... 17.09.1998, C-323/96 ,
... 28.03.1996, C-318/1994 , ... 18.05.1995, C-57/94
, ... 18.03.1992, C-24/91 ).
, ,
, ,
. ,
,
,
(E.. 2069/2010 ..).
,
,
.3669/2008---.
www.docman.gr
, ,
(. . . 308,
350/2010). , ,
, ,
(.. 2066, 285, 136/2010).
/.6/265/2011. ( 30 3669/2008)
,
( ) ,
1.000.000 ( ). ,
, , ,
,
, . , ,
,
,
. , ,
, (....
.. 2497, 2498, 2499/2010, 1468/2009 ..). ,
, 1.000.000
. , ,
,
,
, , ,
,
, , .
/.6/274/2011. (3669/2008)
,
,
, . ,
: )
, )
e-book -18/4/2012
/.6/261/2011. . ( 57 . 1 .3669/2008
)
.
: ) ,
, )
, , )
,
, , ,
50% .
( ),
, ( ). , ,
,
, ,
, (... 17.09.1998, C-323/96 , ...
28.03.1996, C-318/1994 , ... 18.05.1995, C-57/94
, ... 18.03.1992, C-24/91 , VI . . . 2511, 2502/2009
.). ,
, ( ),
, ,
. , ,
,
, ,
, , . ,
(. . VI . 1780, 3359/2009). ,
, , ,
(.. 1780, 3729/2009 ..).
242
.3669/2008---.
www.docman.gr
(, ..),
)
, ,
. ,
,
( ) ,
( ).
. ,
, ,
. ,
, ( ),
, ,
,
(.. 1780/2009, 2506/2009, 2726/2010, ..).
,
,
.
e-book -18/4/2012
/.6/276/2011.
, , .... ,
, , ...
(1.000.000,00) . , , ,
() ( VI . . . 707/2010).
, ,
, , ,
, ,
,
, , . ,
,
, ,
,
(.. 3726/2009). , ,
, , ,
,
, , , ,
(. 39 . 1 . 2778/1999, 295 , 3 . 3060/2002,
242 , 9 . 3279/2004, 205 , 14 . 2 . 3335/2005, 95 ). ,
, ,
, ,
(. 3726/2009 ..).
243
/6/92/2011.
, ,
.
, : )
, )
, )
,
, , , .
,
, ( )
, ,
.
, (. . VI . .
. 2066/2010, 3359, 3357, 2502, 1780/2009), (. . VI . 707/2010).
,
,
,
, ,
, (. VI . . .
98, 192, 197, 216 232/2006, 108/2007, 2069/2010).
,
.3669/2008---.
www.docman.gr
,
,
, ,
. , ,
, ,
(. . VI . . 2066, 285-6, 136/2010).
/6/91/2011. ,
, ( )
, ,
.
,
(. . VI . . . 2066/2010, 3359, 3357, 2502, 1780/2009),
(. . VI . 707/2010). ,
, ,
, ,
(. VI . . . 98, 192, 197, 216 232/2006, 108/2007, 2069/2010).
,
, ,
(. 350/2010). ,
, ,
,
(. . VI . . 2066, 285-6, 136/2010).
../.VII/39/2010.
.
.
, ( )
, ,
, .
.
, .
, ,
,
, .
../.VII/25/2010.
.
,
.
.
.
../.V/8/2010.
, . .
,
, , ,
, .
e-book -18/4/2012
../.V/30/2010.
.
.
.
,
.
244
.3669/2008---.
www.docman.gr
.
.
./.V/3/2010. ..
. ,
, ,
'
,
. .
,
.
.
.
, , ,
.
./.VII/2/2010.
.
. ,
,
, ,
,
.
,
.
545
./.7/249/2009. . .
,
,
, ,
,
../.VII/209/2009. 4 , 1 .
, 8 .1 .1418/1984, 8 . 3 ..
334/2000 43 .1 .. 609/1985,
( , )
. 316/2009
e-book -18/4/2012
./.6/143/2009. (.1 57 .3369/2008)
,
,
.
245
../.VII/92/2009 ( ). 1 1
, : ) , ,
)
, .1418/1984, . 609/1985 . 60/2007.
, 1 ,
, ,
, ,
, ( 5 .4, 43 .1418/84
4.1 .2372/1996). 99/2009 ( )
../.VII/75/2009. 5 6 ,
, ,
,
,
, , ,
, ,
(.1418/1984, .3212/2003, ..334/2000, ..609/1985).
../.VII/32/2009. 1 . ,
,
, 8 .1 .1418/1984 (
'23), 2 .12 .2229/1994 ( '138) 4 .1
.3669/2008---.
www.docman.gr
.2372/1996 ( '29) .2 15 .3212/2003 ( '308) 57 .1 .
3669/2008. 143, 164, 235, 249, 262/2009
./.6/11/2008
, ,
. ,
, , ,
, (. VI
. .. 232, 216, 197, 192 98/2006, 108, 64 52/2007).
./7/239/2007 .
,
.
./.6/227/2007. . .
8 .1418/1984 8 ..334/2000. .
./.6/222/2007. . 1 .
.
, .
8 .3 ..339/2000.
./.6/214/2007.
...
.
.
.
,
- - . .
.
./.6/192/2007. () ..
, ,
25 . 3 . ..59/2007
.
./.6/ 52/2007.. . .
67/2007
,
,
, ) .
3175/2003 ( 207) , (), ) 17/1999/2184 ( 2184) , ) ...52487/ 2002/15.1.2002 (
18) , ) 384/4.3.2004
) 2037/2000
. , 67/2006
E
VI ) - ),
8-9-2006
,
........
./.6/14/2007. . .
.
./6/9/2007. ,
, , ,
.
./.7/0407/2006. ,
, 8 . 1 . 1418/1984 8 . 3 . ..
334/2000.
e-book -18/4/2012
./.4/63/2007.. ,
, , , ,
.
246
.3669/2008---.
www.docman.gr
, ,
./.7/63/2005 .
.
.
./.4/004/2005 .
, 1 8
.
./.4/185/2003 .
, , ,
.
./.4/1/2003.
.
./.4/121/2002 .
.
./.4/98/2001. ,
. 2372/1996- ,
.
./.4/93/2001. , ,
, , ( 8
. 1 .1418/1984 8 .3() ./ 23/1993),
.
./.1/79/1999. 18 ./
197/1993 ,
,
.
e-book -18/4/2012
546
247
../.VI/91/2011. ,
, ( )
,
,
. ,
(. . VI . . . 2066/2010, 3359, 3357, 2502, 1780/2009),
(. . VI . 707/2010). ,
,
, , ,
(. VI . . . 98, 192, 197, 216 232/2006,
108/2007, 2069/2010). ,
,
, (.
350/2010). , ,
, ,
(. . VI . . 2066, 285-6, 136/2010).
547
./.7/79/2007. 1 (...) 1
(......)
.
./.7/19/2006. ,
.8 .1 .1418/84( 23) .1 .
.2372/96( 29 ),
.
./.4/0002/2004.
, ,
.
3
.
.3669/2008---.
www.docman.gr
,
,
, .
(50%)
,
548 549 550 551 552
.
548
/410/1998. .
,
. ,
, 50%, ,
.... .
/109/1997. . .
,
,
50% .
17/27/2/1997. . .
109/1997 , ;
, , ,
, 50%
.
241/1995 (.). . . 50%
8 23/93 . . , 50%
, , ,
, , 5.000.000 ,
, 50%, 7 .3
. 93/37 8 .3 . 2 23/93, .
/271/1990 . . .
,
, , ,
549
../4/120/2008. 199/2008. 2
- .
. 1418/1984 ..60/2007.
43 .1 ..609/1985.
../.4/199/2008. 120/2008 .
-
. .
, .
43 .1 ..609/1985.
/244/2008 . . ,
. ,
. ,
. , ,
, ,
.
/71/2007 . .
,
,
. , ,
..
/2017/2006 . . ,
, 50% ,
e-book -18/4/2012
550
248
.3669/2008---.
www.docman.gr
,
, .
5, 6 7.
,
, ,
, .
/204/2006. 50%
. .
, , 50%,
, .
/2017/2006 . . ,
, 50% ,
,
, ,
, .
/2001/2005 . ,
, , 50%
, , , ,
.
/86/2005 . .
50% .
, ,
, .
/578/2004 . . ,
, 50% ,
,
.
.
/1170/2003 . , ,
50% , ,
,
,
.
/455/1997. . . .
50% .
e-book -18/4/2012
551
249
/209/2007. . 83 .3 2362/1995
50% . .3 .
83 2362/1995, ,
50% 8 1418/1984 . (.)
552
.3614/ A 267/3.12.2007 .,
2007 2013. 25- 9.
. 1418/1984 ( 55 ), ,
: )
, ) ,
37 . 3028/2002 ( 153 ) )
.
5% ,
.
9 25 . 3614/2007 15 10 .
3840/30.3.2010- A 53/31.3.2010
.3669/2008---.
www.docman.gr
553
2. (...)
, ,
, ,
.
,
(...).
3. ()
554 555 556 557 558 559 560
../.VII/344/2009. 3 .
2 ...
,
, , ,
. ,
2 ... 8 . 6 .
1418/1984 20%
553
554
17/04/170/380/10/12/2007. . 30. :
.(..). 1
. 2 8 . 1418/84, .
[( 8 . 2 . 1418/84 ( 23 ),
], (
17/07/45/ 380/96 17/08/78/ 357/3-11-1995)
,
.
, ,
.
,
,
, ,
.
43 . 2 ( ) .. 609/85,
( ),
. ,
(
) .
555
../. VII /336/2009.
. .
.
.
556
/1703/23.4.2008. ,
.
17/04/170/2007 . 30.
.
557
. . 29 10 . 3207/2003, -302 / :
, 1 .. 99/1992 . 3028/2002
43 .. 609/1985 ).
e-book -18/4/2012
../.VII/334/2009.
.
.
,
. ,
.
,
,
.
250
.3669/2008---.
www.docman.gr
,
,
, ,
, .
... ,
.
(9%) ,
...,
561
, 17/08/78/ 357/3.11.1995 ( 941 )
../.VII/84/2009. 8 .
2 ...,
, .2 .' 43 ..
609/1985. 113/2009 , 291/2008, ( ). 163,
321/2009 . 334/2009 , ( )
VII 336/2009. .
, .1 4 . 3621/2007 .2 43
.. 609/1985.
558
559
../.7/205/2010. . ,
.
. , ,
, , ,
,
, , ,
(, , ),
, . , 44.903,94
( )
210,00 344,19 / (61%) ...
19% 21%, (36.000 )
, 23.500,00 ,
44.903,94 ,
' .
e-book -18/4/2012
560
251
/.7/23/2010.
(..
)
(.. ...
).
,
. , . 2 8 . 1418/1984
. 1 . 3621/2007, , ,
, ( 20.12.2007),
, , ,
,
.
: )
, ( ),
, , )
,
, . (. .30
..17/04/170/380/10.12.2007 ....., .
3621/2007). ,
(. . VI . . . 64/2007, VII . . . 128/2008, 84, 163/2009).
561
17/08/78/..357/3.11.1995 -: 941/ .
, .
.3669/2008---.
www.docman.gr
(15%) ,
562
17/07/45/ 380/27.5.1996 ( 409 )
, .
, ,
, 30 .
4.
563
( )
, :
) .
) i) ( 2004/17 2004/18)
, , ,
, ii) ,
iii)
.
) ,
, (20%) ,
, (10%) ...,
.
.
, (20% 10%),
..., .
,
,
,
.
,
,
. , ,
,
.
2004/17 2004/18, : )
. 3316/2005 ) 1.3.2006 )
2007-2013, .
5.
,
.
562
17/07/45/..380/27.5.1996 - : 409/ .
, .
563
17/03/114/443//26..6.2006..20. .
564
/9/1999. .. ()
- .
() -
,
, ,
1 ()
e-book -18/4/2012
6.
564
,
252
.3669/2008---.
www.docman.gr
.
, :
) ,
,
)
( ),
)
.
(3) , .
.
(2) ,
.
.
, .
.
.
,
.
,
.
.
565
, . ,
,
.
, ,
, ,
.
e-book -18/4/2012
0,90.
253
/552/1997. . . ) ( )
, , ,
,
. )
, ,
.
565
/97/1989..)
, 1418/84 ,
,
1266/72 .
.3669/2008---.
www.docman.gr
8,10 11
, , ,
.
7. 6
, 6,
,
.
:
= : :
: , ,
: , ,
.
= /
. ,
,
.
1 7
.
8, 10 11 .
,
0,90.
8.
. ,
, 44 .
,
.
, ,
, .
. ,
.
e-book -18/4/2012
,
6 .
254
.3669/2008---.
www.docman.gr
57.1. 566
567
,
, : )
, )
, )
,
, , ,
.
, )
,
,
568
, ) ,
569
, , .
566
567
28 . 3 57 .3669/2008
568
/ /264/2010., 19 . 7 .. 774/1980
,
, () , 1.000.000
, , ,
1.000.000 . ,
, ,
, , (. .,
, VI . 48/2003).
/.6/39/2008. ,
,
,
(. 261/2007 VI . ..)
(. 48/2003 VI . ..).
e-book -18/4/2012
569
255
/.6/276/2011.
, , .... ,
, , ...
(1.000.000,00) . , , ,
() ( VI . . . 707/2010).
, ,
, , ,
, ,
,
, , . ,
,
, ,
,
(.. 3726/2009). , ,
, , ,
,
, , , ,
(. 39 . 1 . 2778/1999, 295 , 3 . 3060/2002,
242 , 9 . 3279/2004, 205 , 14 . 2 . 3335/2005, 95 ). ,
, ,
, ,
(. 3726/2009 ..).
.3669/2008---.
www.docman.gr
,
,
, ,
/.6/91/2011. ,
, ( )
, ,
.
,
(. . VI . . . 2066/2010, 3359, 3357, 2502, 1780/2009),
(. . VI . 707/2010). ,
, ,
, ,
(. VI . . . 98, 192, 197, 216 232/2006, 108/2007, 2069/2010).
,
, ,
(. 350/2010). ,
, ,
,
(. . VI . . 2066, 285-6, 136/2010).
/4/0008/2007 . , 1 ..
,
(420.168,07 ...), (1.746.000,00
...), 1.000.000,00 .
./.7/115/2007 .
.. ,
, ,
19 . 7 .. 774/1980, 12 . 27 . 3310/2005
. .
./.7/0067/2007 H , 3.7.2006 (
3 2007,
.3614/2007),
, ,
(420.168,07 ),
(1.746.000 ), 2.166.168,07 ,
, 3310/2005, 1.000.000 .
e-book -18/4/2012
/.6/707/2010. . 19 .7 .. 774/1980 ( 189),
,
,
, , , . ,
,
,
. , ,
, , ,
, ,
,
.
50% .
,
(1.000.000,00 5.000.000,00 ,
, , . 25 . 3614/2007,
267), , ,
, , , , ,
, ,
,
(, ..). , ,
.
,
,
.
256
.3669/2008---.
www.docman.gr
() . ,
( 28 57 .3669/2008) ,
.
,
, , ,
, ,
,
, ,
. ,
, , ,
, , , ,
, . , ,
,
,
, ,
570
. , ( ) , ,
, ,
571
572
. ,
570
./.6/30/2009. , (. 98
. 1 , 6.4.2001
, 84 ), , (. 7/7.3.2001 .
..), . , ,
, ,
. , ,
, , ,
. , , ,
, ,
, , , ,
,
(. 39 . 1 . 2778/1999, 295 , 3 . 3060/2002, 242 , 9 . 3279/2004,
205 , 14 . 2 . 3335/2005, 95 ). ,
,
(1.000.000) , , , ,
,
(. 172, 71/2007, 233, 227, 225, 184, 177, 158/2006, 80, 35, 15/2005 VI ..).
. VI . 11,158/2006, 80/2005,
571
/ /482/2010. .
,
, ,
,
.
e-book -18/4/2012
. ' . 450,451, 453, 482/2010
257
572
/.6/265/2011. ( 30 3669/2008)
,
( ) ,
1.000.000 ( ). ,
, , ,
,
, . , ,
,
,
. , ,
, (....
.. 2497, 2498, 2499/2010, 1468/2009 ..). ,
.3669/2008---.
www.docman.gr
VI ,
,
, , ' , .
: , ,
, , , ,
.
:
) .
, ,
( )
, ,
.
,
573
574
, .
)
, ,
, 1.000.000
. , ,
,
,
, , ,
,
, , .
/.6/92/2011.
, ,
. ,
: )
, ) ,
) ,
, , ,
. ,
, ( )
, ,
.
, (. . VI . . . 2066/2010, 3359, 3357,
2502, 1780/2009), (. . VI . 707/2010). ,
,
, ,
, ,
(. VI . . . 98, 192, 197, 216 232/2006, 108/2007, 2069/2010).
,
,
,
, , . ,
, ,
, (. . VI . . 2066, 285-6,
136/2010).
574
/.6/707/2010
e-book -18/4/2012
573
258
.3669/2008---.
www.docman.gr
, ,
575
.
,
,
,
576
.
, ,
, ,
577
.
,
,
, ,
,
(), ,
36 . 11 . 3669/2008 (
, , ),
578
.
,
' , ,
575
/ /465/2010.
, , ,
,
, ,
.
,
,
.
, .
,
. ,
,
,
. , ,
. 274/2011 VI
, ,
, ,
,
, .
e-book -18/4/2012
576
259
. ' . 465/2010
577
/ /479/2010. .
, ,
,
,
.
(), ,
36 . 11 . 3669/2008 ( , ,
), .
578
. ' . 479/2010
.3669/2008---.
www.docman.gr
,
,
579
.
5 8
-
1.
. ,
, .
580
,
,
.
2.
,
. ,
,
.
.
581
3.
,
579
580
...737/94,2884/1996.
,
, , ,
, . , ,
,
,
. , ,
. , ,
581
. . 2/61822/0026/23-12-02 ....
, . 4 8 . 1418/94,
e-book -18/4/2012
/ /475/2010. ...
,
, ,
,
, ,
, ,
,
, ,
, ,
. ,
, ,
. ,
' , ,
, ,
.
260
.3669/2008---.
www.docman.gr
,
,
, 1.
.
4.
,
.
,
.
5. (10) .
(20) .
,
(5)
,
582
(10) . ,
,
. ,
. ,
.
e-book -18/4/2012
6.
.
.
, .
(5)
.
. .
,
.
261
7.
.
,
5 , ,
.
.
,
. ,
,
.
,
, .
, ,
582
/97/1989. . )
, ,
.
.3669/2008---.
www.docman.gr
8.
.
9. 5 7
,
.
10. ,
,
. .
.
7 8.
59
(...)
1. ... ,
,
,
,
.
...
, ,
.
2.
( ), , ,
,
583
/.502/13.10.2000 ( 1265 ), /. 611/ 24.7.2001 ( 1013 ) ,
584
/.501/1.7.2003 ( 928 )
,
. : ) /.4/
585
586
19.1.2001 ( 94 ) , ) /.110/12.5.2003 ( 624 ) ,
587
, ) 14/43309/5.3.2001 ( 332 )
, .
583
//611/24.7.2001 - : 1013/B. ,
.
584
//501/1.7.2003 -: 928/ .
585
/4/19.1.2001 -: 94/ .
.
586
//110/12.5.2003 -: 621/ . ,
.
587
/14/43309/5.3.2001 -: 332/ .
e-book -18/4/2012
2. ,
, ,
, ISO/IEC 17021
ISO 9001 28
,
SO 14001, 1801 OHSAS 18001.
262
.3669/2008---.
www.docman.gr
,
,
4.588
3. ,
, ,
,
. . 64517/...
6195/2.10.2003 ( 1539 ) ,
,
,
,
, ,
.... , ,
60
.
.
6 0
- -
589
1.
, (2) ,
. ,
.
.
,
.
2.
,
. ,
....
.
, .
.
e-book -18/4/2012
3.
,
.
263
588
. 2 59 . 3669/ 2008 ( 116) 2,
1 135 .4070/2012- 82 /10-4-2012
589
../353/1988.
.
.3669/2008---.
www.docman.gr
, ,
.590
, .
.
.
4.
(10) .
. ,
.
.
.
,
,
.
5.
, ,
, .
2 .
6.
, .
.
,
.
.
7.
,
,
.
8. 3 7
.
.
,
, .
10. ,
4 73
.
590
. 3 60 . 3669/2008 ( 116)
2 135 .4070/2012- 82 /10.4.2012. :
.
e-book -18/4/2012
9. .
264
.3669/2008---.
www.docman.gr
6 1
1.
, ,
591
.
2. ,
:
) ,
, .
) , ,
.
) , (2) ,
. , ,
(80%)
, ,
,
.
49 .
)
. ,
, 60
, ,
.
)
.
(2)
.
) .592
e-book -18/4/2012
3.
.
,
(1) (2) .
(1/4) .
(6) .
265
4. ,
,
591
/1480/2008. . .
.
,
.
592
. 2 61 . 3669/ 2008 ( 116)
3 135 .4070/2012- 82 /10.4.2012
.3669/2008---.
www.docman.gr
. ,
.
(10) , (30) .
,
(10) .
5.
,
,
.
6.
, (15)
, .
,
,
.
7.
, . ,
. ,
, , (2)
. ,
, .
,
40 ,
, ,
, .
,
, .
.
,
.... ,
593
.
593
/130/1995. . . . .
(), , , ,
, ,
, ( ) ,
.
594
/842/1996. .
.
, ,
. ,
,
.
e-book -18/4/2012
8.
,
594
.
,
266
.3669/2008---.
www.docman.gr
.
595 596
.
9. ,
.
, ,
.
10. ,
:
)
.
) , ,
, 35 .
)
.
.
11. (1)
. ,
,
.
,
(15) .
. (2)
. ,
.
.
, ,
.
12. 10
.
,
. ,
,
, ,
.
e-book -18/4/2012
595
267
/483/1989. " "
, . ,
.1418/84 ..609/85, ,
47 ..609/85, ,
""
, ,
" "
() ( ) " "
" "
(.).
596
/355/1999. " " ,
.
"" ,
, , ,
,
(.).
.3669/2008---.
www.docman.gr
13. , ,
, ,
,
.
(15)
.
.
, ,
. ,
, . 597
,
,
6 2
598
1.
, ,
.
2. :
. (3)
599
,
.
. , ,
(3)
.
, 9 53
, .
/./405/2010. . ( 61 . 13
.3669/2008).
. 61 . 13 .3669/2008
, ,
. 1 . 3137/2010 VI
, 61 . 13
.3669/2008 ,
.
598/7/96/2009.
, , ,
,
, .
, ,
(. 1418/84,
291 .4 ..410/1995, . 12 19 .3242/2004).
599
/63/1990. ,
,
.
e-book -18/4/2012
597
268
.3669/2008---.
www.docman.gr
600
3. , ,
. :
) , ,
.
)
.
)
,
, . ,
. ,
.
4. , 3
(10)
.
5. (3)
, ,
(2) , ,
. ,
.
6. ,
,
(15) . ,
,
, .
7. ,
2,
(3) ,
.
,
.
.
e-book -18/4/2012
8. , (2)
, .
.
,
, ,
, .
269
6 3
600
/203/1999. . . .
,
.
.3669/2008---.
www.docman.gr
1. ,
601
.
2. ,
.
, .
.
.
3.
.
.
,
.
.
6 4
1. ,
(3/4) ,
, ,
:
) .
, , .
) .
,
.
) (5%)
602
, (1/4)
,
.
,
700 .
/399/2007.
.
, 9 .4
1418/1984, ,
,
.
9 .3 1418/1984 (
700 .. . 50 609/1985.
602
./..VII /291/2009., ,
,
. ,
( 9 .1418/1984 50 .. 609/1985).
e-book -18/4/2012
601
270
.3669/2008---.
www.docman.gr
603
2. ,
.
6 5
604
605
1. (
) 606.
603
/100/1996. . . .
, , 9 .1 3
1418/84, , .
604
. .
'
. ,
,
, ,
.
, , , ,
, , ,
. , , , ,
, , (
), , ,
, , , 4 . 3 .2166/1993. , ,
, ,
, 65 .
3669/2008.
() ,
, . ,
,
.
.
e-book -18/4/2012
605
271
/464/2005. , ,
45 1892/90, . .
. 1) 5 .6
1418/1984 51 609/1985 ,
, , , .2)
,
45 1892/1990, ,
. 3)
,
( 36 .6 609/1985). 4)
. ,
, . 5)
, 95 2362/1995,
(). 6) ,
.
606
/ /361/2010. .
. ,
,
. ,
- ,
-
4 . 3 .2166/1993.
. , )
, )
.3669/2008---.
www.docman.gr
, ,
, ,
,
....
, ,
.
2.
, .
,
.
3. ,
,
.
, .
,
,
, .
.
(3)
.
,
. .
4. ,
.
5. ...
.
6 6
1.
1 80 , , ,
( ), :
)
. , .
,
, ) ,
, )
. 2838/2010 VI ,
,
, / , 65
.3669/2008.
e-book -18/4/2012
)
(...)
272
.3669/2008---.
www.docman.gr
(1) .
.
, ,
, .
2.
(70%).
,
(15%),
(15%),
.
,
(25%).
(15%).
.
3.
, .
4.
, 4 20
, ,
, .
6 7
1.
1 80 , ,
, ,
,
, 3.
2.
, , :
) ,
66 :
e-book -18/4/2012
i) ..., ,
...
.
273
ii) ...,
, ,
... ,
, , ,
, ,
.
iii) , ...,
i ii ...,
,
.3669/2008---.
www.docman.gr
, ,
.
)
,
, 66 .
) ,
.
) ,
.
) , ,
:
i) ,
, ,
.
ii) ,
( ) (
)
.
iii) 39 70
2 4 .
3. 1 :
) 2.,
, , ...
) ... ( )
i ii 2. iii
.
) ,
2. 39 70 2 4 .
)
, ,
,
.
i) , ,
ii) , ,
iii) ... ,
iv) .. ,
v) .
)
.
e-book -18/4/2012
)
,
.
(
, ...)
:
274
.3669/2008---.
www.docman.gr
) ( ),
,
.
) ( ),
,
.
) ,
.
4.
.
5.
,
. ,
(1) ,
1 66 .
, .
,
.
e-book -18/4/2012
6. , ,
,
92 ,
, (
), . ,
,
5 ,
, 44 .
, , ,
(
, , ) ,
7.
275
7.
,
5,
.
,
,
... 66
.
,
76 , ,
, 6.
8. ,
, , 44
, ,
.
1 66 ,
, (10) ,
,
, ,
.
.3669/2008---.
www.docman.gr
9. ... ..., , ,
,
, 66
.
10. ,
.
,
, 35 39 1 .
6 8
1.
1 80
(),
,
:
)
,
) ,
.
607
(70%)
,
.
,
(15) ,
.
2. :
) ,
,
.
VII 31/2009. 2 . ,
. 5
.1418/1984. , ,
, 30 %
.
607
e-book -18/4/2012
,
,
(30%)
.
.
,
.
,
,
.
, .
276
.3669/2008---.
www.docman.gr
) ,
.
...,
, ...
.
6 9
1. 2 68,
.
, 1 67
.
,
.
2.
, (15)
1 68 ,
,
... ... , ,
5, 6 8 67 .
7 0
,
1. , .
e-book -18/4/2012
2.
.
277
,
,
.
, .
.
.
,
, .
3. ,
,
,
.
(30) .
4.
, .
,
.3669/2008---.
www.docman.gr
.
. ,
, ,
.
7 1
1. ,
, (10)
,
,
. , ,
(10) ,
( ).
, (30)
3 40.
.
,
.608
2.
,
.
,
.
3.
,
, , 60
61 .
7 2
608
. 1 71 . 3669/2008 ( 116) 1
136 .4070/2012- 82 /10.4.2012. : 1.
,
, . ,
(
).
.
, .
e-book -18/4/2012
278
.3669/2008---.
www.docman.gr
1. ,
, .
2. ,
.
.
, ,
.
.
3.
, .
,
.
4. ,
.
.
5.
.
7 3
1. .
.
.
e-book -18/4/2012
2. (6) ,
71 2,
, , (2)
, ,
.
,
.
,
.
,
(30)
3 40.
,
(60) .
279
,
, , , , ,
, .
, , ,
.609
609
. 2 73 . 3669/2008 ( 116) ) 2
136 .4070/2012- 82 /10.4.2012. : 2.
(6) ,
(2) .
,
.3669/2008---.
www.docman.gr
3. ,
. ,
(4) ,
.
.
,
.
.
,
610
.
,
.
4. ,
, ,
, ,
, ,
. 611
, ,
, .
5. .
. ,
, ,
1 44 .
1
76 ,
.
.
. (1) .
6.
, ,
610
/631/2006. . ,
.
, 475/1976.
( . 1984/1995 ).
611
. 4 73 . 3669/2008 ( 116)
3 136 .4070/2012- 82 /10.4.2012. : 4.
,
, ,
,
.
e-book -18/4/2012
. ,
.
,
(30)
3
40 .
280
.3669/2008---.
www.docman.gr
,
.
7.
612
(...), /.433/ 19.9.2000 ( 1176 )
, .
7 4
1. ,
, 58 1 75 2
, (15) .
, (3) .
2 ,
,
(15) .
(2)
,
.
2.
, .
.
,
.
7 5
1. 3, 5
6 73 .
e-book -18/4/2012
2.
.
281
(2) ,
74 .
,
(60)
612
/433/19.9.2000 -:1176. ()
.
.3669/2008---.
www.docman.gr
614 615
3 40..613
,
616
.
3. .
4. .
,
.
5. 3 176
.
6.
,
618
.617 .
7.
619
.
613
. 2 75 . 3669/2008 ( 116)
4 136 .4070/2012- 82 /10.4.2012. :
,
(30)
3 40
.
614
/575/1988. . ,
,
.
, , ,
692 ..
615
/576/1988. .
, ,
.
616
/690/1987. .
. )
.
. 6 75 . 3669/2008 ( 116) 2
137 .4070/2012- 82 /10.4.2012. : 6.
618
/T.7/74/2006 . , ,
,
( )
( ). , ,
30
,
() (. . .. 271, 388/1992 . 3489, 4195/1996).A
, ,
, ,
. ,
,
e-book -18/4/2012
617
282
.3669/2008---.
www.docman.gr
8.
(...).
75
,
, , (2)
.620
7 6
-
1. ,
621 622
,
. ,
619
/172/1994 . . . .
, , ,
692
,
.
620
75 . 3669/2008 ( 116) 75 1
137 .4070/2012- 82 /10.4.2012.
621
e-book -18/4/2012
/113/2001. . 2839/2000 .
,
, ,
, 16 2576/98 ,
, , ,
,
,
, .
283
622
/74895/30.12.2010 : ...,
... ( 238 . 3852/2010
). () 4.
(2) , , 150, . 2 . ,
, i)
5.000.000 ..., .
3316/2005 ( 42) , ii) 5.000.000
..., . 3316/2005 ( 42) , 5.
,
, , 6.
152 68 (
, 30/ 1996, 21). :. 152 .
.3669/2008---.
www.docman.gr
(15) ,
, .
2. ,
. (2)
.
3.
623
,
(3) , .
, ,
.
,
.
151 152 , , ,
, 225, 226 227
. 152
...
, .
, ..., . 3
227 .. 68 .
, 225 226 ,
.. , (,
), . 3852/2010
( ) 68 .
... ,
. ,
, , ,
, ,
, , .
...,
.
17/06 /25/.5.9.1/14 / 2 /2011/ 4.: .1.
, : ) 7 . 186/1996
(.) ) 7 . 131 /1998
) 17 ..171/1987
. 91/2003
, ( )
500 . ( 1,5 .
).2. 1.1.2011 .3852/2010
- 227 .4
5 . , , ,
, .
, ,
238 1, (.
, / & / .6/2011, .1.) 3.
,
5 . , ,
5 . .
/2067/14.1.2011-.6. .1. , 227
.4 5.000.000 ,
, .1
280 .3852/2010.
e-book -18/4/2012
623
284
.3669/2008---.
www.docman.gr
624
.
4. ,
,
,
.
625
5. ,
,
626
. ,
.
6. ,
,
.
7.
.
.
8. , .
,
,
.
9. ,
(10) ,
.
(1) ,
.
,
.
10. ,
,
.
(10)
.
624
814/2009. 45
45
, 41 . 3316/2005
.
.
,
e-book -18/4/2012
625
285
/593/2001 .. . . . 7 .2
./ 186/1996, , , ,
500.000.000
( - 4
./ 186/1996 ) ,
,
. (.)
626
/122/2007. .
. . ( . 801/1997
).
/121/2007. .
. .
( . 67/2003 ).
.3669/2008---.
www.docman.gr
.
,
. ,
,
, 9,
,
,
.
11.
,
, (10)
,
,
. 44
. ,
.
12. , , ,
.
.
13.
. ,
, ,
, ,
. ,
.
, .
.
.
.
, ,
.
14. , ,
, (3)
627 628 629
.
627
628
17/161/8/.5.9/4-7-2006-.15.
12 . 1418/84. ,
, 12 . 1418/84,
, . ). 12, . 7 . 1418/84,
... ( ),
, , 9
, (
), . , 8 ,
... (
), , 6,
. 9 . 1418/84, 9 . 326 3/04, .).
, ,
e-book -18/4/2012
17/08/77/24.5.2006-.11.
. 3316/05..)
, , , ( 41 . 5 .
3316/05).
, ,
( ) ,
, , , ....
, ,
.
286
.3669/2008---.
www.docman.gr
15. ,
14,
, .
.
,
, 40
.
16. , ,
14,
,
. ,
.
(1) .
.
, ,
. ,
( 12, .
7 & 9 . 1418/84 ).
, ,
( 15 ) ,
, .,
,
,
.). ,
,
, ,
., ,
(
) .
e-book -18/4/2012
629
287
/124/1999. . " 4 ".)
21 .5 17 171/87
.
, ,
, ( : -
. .1993 .817-818 .211 454/1937 895/1959),
(.: . 1 .7 .146, .149).
.749/95 .
, ,
" ..."
. 26310/21-9-92 . ) . 26310/21-9-92
, ( )
. ) 22-10-91 .. 2 .. 2
...... 248.000.000 ., /
, .. ......
140.000.000 .
,
. ,
140.000.000 . . ) 5 .8
.1418/89 85%
26-10-92
23-8-93.
.3669/2008---.
www.docman.gr
17. ,
,
, 8.
630
18. 8 . 3200/1955
. ,
.
7 7
1.
631
,
.
( 63 71) .
630
.3200 13/23-4-55 ( 97). ..`. 8. `
. 1.
` . 2.
` . 3.
` . 4.
` .
. 5. `
.
M: 12 . 11 . 1418/1984 ( 23): " . 5 8 . 3200/1955 "
"
.
." H .11 12 .1418/1984,
16 .2576/1998 ( 25)
M: 8, .8, . ` . 2052/1992 ( 94): " 8 . 3200/1955 "
" ( 97 `)
, , ,
3 61 . 947/1979 ( 169 `) 3
29 . 1577/1985, 8 13 . 1647/1986 ( 141 `)".
17/03/114/443/26-7-2006-.20. . .3.
3 ,
, (
.. / )
, ,
,
( 71
). , ..
, ( , ...
...)
, ,
(.. ..)
.
(.. ,
, , )
.
e-book -18/4/2012
631
288
.3669/2008---.
www.docman.gr
2.
. .
,
,
.
3. ,
76, .
632
(2)
14 76
. ,
, 2,
.
.
,
.
4. .
.
.
, ,
, .
5. ,
. ,
,
, .
(3)
, , (8) .
.
633 634
.
6.
635
559 1 7, 9, 16, 17, 19 20 .
632
/515/1994. . . () .
. .
. 147 . 7 . .
633
e-book -18/4/2012
/677/1989. / ,
. )
. )
, .
289
634
.2940/2001 ( 180/ ) - 3 .5 . 77 .5
. 37 .3659/2008
,
,
635
..503/1985 ( 182/') : :
- 495-590 ..' 559 : :1)
, ,
, , .
' , 2)
, 3)
, , ,
, 4) , 5)
.3669/2008---.
www.docman.gr
,
,
,
.
, , ,
, ,
.
,
.
7. , ,
.
,
, .
, .
8. ,
, .
7 8
1.
.
2.
, , ,
.
7 9
' ,
47 46, 6)
, 7)
, 8)
, 9)
, 10)
[ , 11)
, 12)
, 13)
, , 14)
, , 15) , 16)
, 17)
, 18) , 19)
, 20)
.
e-book -18/4/2012
290
.3669/2008---.
www.docman.gr
636 637 638 639
1.
,
1 2 ,
.
, , ,
.
.
.
, ,
, ,
.
2. , ,
, ,
.
636
.2/14-2-86-. :)
( , ,
, .).)
( , , ,
, , , ,
) .) ( ,
, .).)
, (
, .).) .
, . , ,
,) ,
637
9319/2012.: ... .
6387587/2012.:
3152/2012. ,
.
e-book -18/4/2012
639/.7/101/2009.
291
. , 209 .
3584/2007, ( 143), .
,
, ,
. /7/305/2009.
, .
.
, ,
, .
,
, . ,
... ,
, , ...
37 . 3028/2002.
- ' .
.3669/2008---.
www.docman.gr
.
3.
.
.
.
4. , ,
,
,
, , ,
, , ,
().
5. ,
, .
,
.
6.
9 55
.
7.
. 73 75 .
79.1.
, ,
( , , ...)
,
. , ,
,
9 ,
640
() .
640
3316/2005 (..) 9. . "1. .
2 1 : )
, )
e-book -18/4/2012
,
,
.
292
.3669/2008---.
www.docman.gr
,
1, 46.
, 225 .3463/2006 ( ).
641
( 7/6/2010) 100 .3852/2010 .
. ' ,
, ,
,
, .
, ,
3 . 1."
e-book -18/4/2012
641
293
.3852/2010 ( 87 /7-6-2010) - .() 100 1..
, , , ,
, , ,
, ,
.... ,
, ,
,
, ,
. 6 1 . 1256/1982, . ,
,
.
..
..., , (...)
, , ,
, (...), ,
. , ,
..
, .
,
3 . 1418/1984 ( 23 ), ,
,
.2.. , , , , ,
, ,
.
,
.. ,
, , .. ,
,
.3.
,
, .
.4. ,
, , ,
.5. ,
, , ,
, , ,
, , ,
, . . , ,
, , ,
.6. , ,
, , . ,
,
.3669/2008---.
www.docman.gr
642 643
3 22 .3614/2007- A
267/3.12.2007 13 10 .
.3840/2010- A 53/31.3.2010, 3.
644
,
.
.
642
.3614/2007-/A/267/3.12.2007.,
2007 2013. () . 25-
.1.2.3. , . 27 12 . 3310/2005 ( 30 ),
,
(5) , ( ...).
(30) .
,
.
(15)
.
, . 4. ,
, . 9 1 . 3316/2005,
, . 27 12 . 3310/2005,
, ,
(10) .
3 .
643
.3852/2010,(87//7-6-2010)- . (.) 278 .1. ,
,
, ...
, , (...), (100.000)
(500.000) , ,
, ,
.2. ,
, ..., (500.000) , , ,
, 19
7 .. 774/1980, .3.
.4.
(30)
. . 279 -
. , ,
, ,
, 2 . 3060/2002
, .
. 45927/ 2092/2011. 22867/ 984/28.5.2010 ( 792/'/8.6.2010)
2007 - 2013,
..22867/ 984/2010
2007 2013 : 4670/551/2008
2007 2013 TO
&
( ), 4672/552/2008
2007 2013
, , /1469/2007
2007-2013,
43101/ 2038/2009 - 1914 /08.09.2009. 1429
- ,
1432 , 2007 2013,
48374/EY2212/2009 1429
,
44236//2008
e-book -18/4/2012
644
294
.3669/2008---.
www.docman.gr
...
,
. ,
.
, .
,
.
3 .3316/2005
, ,
9 .3316/2005 .
,
,
.
645
.
( 3 .3316/2005) ,
(. .46 .1 .
) 35
..410/1995 ( 3852/2010) -
()
, ,
,
. (.
/7/131/2006 646).
3 22 .3614/2007-
A 267/3.12.2007 ( ),
, ,
.
,
...
, 647. ,
e-book -18/4/2012
295
645
/100/2011. 3 .2 3316/2005
() (),
, ().
646
/7/131/2006 . / ,
. , 35 ...
/ ,
. " "
, /
.
647
45985/EY2123/2009.: , ,
.3669/2008---.
www.docman.gr
, ,
. 32 . 2
. 3614/2007 ,
.
, ( )
.
(. . 434/2004 ).
.. 22 . 3614/2007 .. 225 . 3463/2006.
,
.
3 .3316/2005 22 .3614/2007. 22
. 3 . 3614/2007 ,
,
.
( ) 3 22 . 3614/2007,
,
.
, 22 .3614/2007,
,
. , ,
.
.
.
-1092675/452/0015/2009. . .
-1052049/2623/0014/2004.
.
-/2028381/1997. OTA - 029 &
648 649
- 029/2 -
.
648
/693/1995. (). .
. ..
.... .. -
e-book -18/4/2012
296
.3669/2008---.
www.docman.gr
100 .3852/2010, 225 .3463/2006, .
:
1)
?
650
.161/2009 651. 225 .3463/2006,
11 .
- /, ( 5 ..471/75)
(
, .).
/.7/355/2006. ,
, ,
, , .
, , ,
... ,
12 . 11 ... , ... ,
- - ,
,
/679/22.8.1996 ...-, ( III.) ,
.
649
e-book -18/4/2012
/7/16/2005.H <>
,
(.
2/378/0026/8.1.1999 ...).
277 ..., <>
35
, ., (
), ( 87 . ..),
.,
...,
.... ,
, ,
,
, , ,
.... , .... ...
,
, ( ) ,
... (. C-45/01, C-141/00, C-498/03),
, , ...,
,
, ...
297
650
/161/2009. 225 .3463/2006,
11 . 1416/1984,
(...)
6 1 . 1256/1982 ( , ...., .)
... ( ),
,
,
( ...,
).
, , , .
, , (
), ,
, (Ad Hoc . ... 434/2004).
.3669/2008---.
www.docman.gr
1416/1984,
(...)
6 1 . 1256/1982
( , ...., .)
... ( ),
,
,
, , '
, .
. 2 225, ,
, , ,
, ,
,
. ,
, ,
, ,
, ,
.
, ,
,
(JUS COGENS) (. ... 638/1992, 639/1995).
, ,
,
,
,
(. ... 693/1995).
,
(, ..) , , '.
,
225 . 3463/2006
(, , , ..) ,
, , ' , ,
() .
, , , , , ,
, , 225,
( )
. , ,
.
. .
, ,
, ,
.
,
. , ,
, , , ,
. /7/305/2009.
, .
. ,
, ,
.
,
, . ,
... ,
, , ...
37 . 3028/2002.
e-book -18/4/2012
651/638/1992.-.
298
.3669/2008---.
www.docman.gr
(
..., ).
, , ,
. , ,
( ),
, ,
(Ad Hoc . ... 434/2004).
,
( ...,
) .
,
652
()
() , ,
653
, ,
e-book -18/4/2012
652
299
/.7/117/2010. ,
,
(.
195/2006 VII . . .). , , ,
, , ,
, ,
, (. 3, 60/2007, 179, 180/2006 VII .). ,
, , ) ,
, ,
, ,
, , )
() () , ,
, ,
( ), )
-
,
( ) ,
- ()
( ),
( ) .
: )
, ,
, )
225 ... ..., ,
( 270
. 1 . 3463/2006 277 . 8 .. 410/1995, (. . VI 30/2005, VI
46, 195/2006, VII 137/2007 ..). , ,
,
,
. ,
,
.
653
/.VII/16/2005. <>
,
(. 2/378/0026/1999 ...).
277 ...,
<> 35
, .,
( ), ( 87 . ..),
.
.3669/2008---.
www.docman.gr
654
, .
,
11 .1416/1984,
655
(, , )
.
2) ?
,
,
/445/2003.
.... , ,
.....
,
, , ..
/.VII/52/2008. .... ( ...)
.
, ,
, , ,
,
( ,
). ,
,
(. 32 10
2004, VII . 195, 227/2006).
/7/253/2007. , 2
,
. , ,
, . , ,
, ,
, , ,
.
,
,
,
,
225 ... ...,
, (
270 . 1 . 3463/2006 277 . 8 .. 410/1995, .
VI 46/2005)
.2362/23.11.1995 ( 247/'- 27.11.1995) ,
1 .
: () .
,
, ,
. ,
: () ,
,
, () ,
() ,
.
655
e-book -18/4/2012
654
300
.3669/2008---.
www.docman.gr
3 .3316/2005 22
656 657
.3614/2007
.
/32//2004,
, 1418/84
. 716/77
658
19/2006 . ,
.
5)
.
.171/2009
7 . ..
,
659 660
656
/32//2004.
, 1418/84 . 716/77
657
/.7/179/2006 ,
26.2.2004 , ,
. , ,
,
,
, ,
,
.
658
/19/2006. , ' 35 ...,
, ' , , , ,
, ( ), .
e-book -18/4/2012
659
301
./.VII/171/2009.
.
. 1416/1984, 11
, ( 4)
,
,
9
1984, , ( 2807),
. 25 .
2738/1999, 35 ,
11 . 1416/1984 ( 35
225
, ,
),
,
,
. ,
,
(. 14
/9.5.2006 304/2006 VII . ..) -
(. 205/2007 VII
. ..). ,
.3669/2008---.
www.docman.gr
,
,
, ,
259 (. 137/2007 VII .
..), , , ,
,
, , ,
(. 304/2006, . 171/2007 VII . ..).
, 1 225
,
1 . 6 . 1256/1982. ...
, , ...., ...., ....., ....,
,
, , ,
. , 1 ,
,
, , .
, . 1
, ,
,
(. 227/2006 V . ..).
1, 1
,
(. . .. 22 ./22.9.2004, ). ,
, 1
1,
,
, , ,
( VII
20 ./27.6.2006, , VII . 3/2007, 195, 227, 304/2006, 18, 38, 43, 46, 69/2005, VI . 30/2005).
, , , ,
, , ,
, ,
, ,
(. 3, 60/2007, 179, 180/2006
VII .),
225 ,
,
259 (. . VII . 78/2008).
/.VII/78/2008.
.
.1416/1984, 11
, ( 4)
,
,
9
1984, , ( 2807),
.
25 .2738/1999, 35 ,
11 .1416/1984,
,
,
. , ,
(. 14
/9.5.2006 304/2006 VII . . .) -
(. 205/2007 VII . . .).
,
, ,
, , , 277 . 8 ,
(. 137/2007 VII . . .), ,
e-book -18/4/2012
660
302
.3669/2008---.
www.docman.gr
(. 14 /9.5.2006
304/2006 VII . ..) -
(.
205/2007 VII . ..). ,
,
,
, ,
259
(. 137/2007 VII . ..), ,
, , ,
, , ,
(. 304/2006, . 171/2007 VII . ..).
3)
, ?
171/2009 7 , .. . 1
,
, ,
(. 227/2006 V .
..).
1, 1 ,
(.
. .. 22 ./22.9.2004, ). , ,
1
1,
,
, , ,
( VII 20 ./27.6.2006, , VII . 3/2007, 195, 227, 304/2006, 18, 38, 43,
661 662
46, 69/2005, VI . 30/2005).
, , ,
,
(. 304/2006, . 171/2007 VII . . .).
e-book -18/4/2012
661
303
/.VII/181/2007. ,
() , ,
, , ,
225 ,
1 (
, ), . ,
,
.
662
/.6/2225/2011.
..... ..,
,
,
.
. ,
.
8 , , , ,
.3669/2008---.
www.docman.gr
/445/2003 .
....
, , ....
, .
,
, ...
4) ?
. .
:
, ,
30% (3.213,66 ) ,
.
/.VII/124/2009.
,
,
79.2.
663 664
in
house
,
.
663
664
, LL.M ,
(in hause)
665
. 18 2004/18/ 18 2004/17/. ( 2004/18. 18.
.
,
, .
e-book -18/4/2012
, (
in-house).
,
.
,
665
. , ,
. ,
, ' ,
:
304
.3669/2008---.
www.docman.gr
)
)
' .
,
,
.
.
) ,
,
. ,
.
,
75,1% 24,9%
666
.
, (100%)
667
.
e-book -18/4/2012
666
305
/C-26/03. 46-49. 46 . K ,
. , , ,
, 11, 3, 92/50,
,
,
( 10 2003, C-20/01 C-28/01,
, 2003, . I-3609, 58).
47 ,
, , 93/36/ , 14
1993, ( L 199, . 1),
,
, ,
( 18 1999, C 107/98, Teckal, 1999, . I-8121, 50 51).
,
.
48 , ,
, ,
. ,
. ,
.
49 ,
,
. , ,
(., , Teckal, 50). ,
, . ,
.
.3669/2008---.
www.docman.gr
, ,
668.
, ,
lding ,
669
.
,
,
) 100 %
,
)
)
670
.
) ,
, .
' . ,
,
' ,
671
.
672
, 90%
.
79.3. .
, ,
225
/C-458/03 13.10.2005, Parking Brixen GmbH / Gemeinde Brixen, Stadtwerke Brixen AG .
100% ,
-.
,
.
668
/C-29/04 10.11.2005 (Modling) C-410/04 6.4.2006,
Associazione Nazionale Autotrasporto Viaggiatori (ANAV) / Commune di Bari, AMTAB Servizio SpA. )
669
/C-340/04 11.05.2006, Carbotermo SpA, Consorzio Alisei / Comune di Busto Arsizio, AGESP SpA.
670
/C-295/05 19.04.2007, Acociacion Nacional de Empresas Forestales (Asemfo) / Transformacion Agraria SA,
Administracion del Estado (Tragsa)
671
C-340/04, Carbotermo
672
. C-295/05, Tragsa
e-book -18/4/2012
667
306
.3669/2008---.
www.docman.gr
, .3463/2006 .
673
100 .3852/2010 .
18 2004/18 .
6 92/50,
18 2004/18, ( 15 .. 60/2007)
- EE ,
.
, (
) ,
.
,
,
674
(. /C-220/05 ) . C-107/98, Teckal,
.
675
.
673
.3879/2010-. 163/21.9.2010. . (.) 21
1. ,
,
, ,
, ,
, 6 1 . 1256/1982 ( 65 ),
,
1 100 . 3852/2010.
,
.
7 19 .. 774/1980 ( 189 ).
e-book -18/4/2012
674
307
/C-220/2005. 93/37
( 93/37 , 1, )
1.
1, , 93/37,
,
.
(. 47, . 1)
2. 6
93/37,
, , , ,
.
(. 57, . 2)
3.
93/37, ,
, , ,
, , ,
.
(. 68, . 3)
675
/163/2010. 6 92/50,
18 2004/18, ( 15 .. 60/2007)
- EE ,
.
.3669/2008---.
www.docman.gr
676
:
)
)
' .
,
,
.
,
,
.. ..
,
( ) ,
.
, ,
(. C-360/96).,
(
) , (. C-107/98 ( Teckal ) C -84/03 ( )
( in house , . 49 50
Teckal ), , ,
, , (
) (. . . ....50).
[ C -26/2003 ( Stadt Halle ) C-410/2004]
.
/504/2005. .... . 6 92/50 346/98
.... ... /,
(
),
, ,
. , 11 .3 .
92/50, 9 .3 . 346/98, 83 .3 . 2362/95,
....,
,
.
4. 6
( 92/50
..346/1998 ), ,
, . , ,
(.
C-107/98 Teckal Sri, 30).
,
, 11 ( 9 ..)
'
(. .-., .
92/50 . . . 1998, . 170).
6 :
) 1 . ) 92/50
( 2 . 2 .. 346/98),
) ,
(. .-. .. . 171),
) .
e-book -18/4/2012
676
308
.3669/2008---.
www.docman.gr
,
,
.
I I I
8 0
1.
677
(...)
, -
(...), .
,
10 100 . ...
, , 92
.
2. ...,
,
.
,
,
.
3.
..., ,
, (...), 107
.
e-book -18/4/2012
4. 1 2, ...
,
96 97 ,
, .
309
677
/486/2005. .)
(, , ) )
()
.
,
.
.3669/2008---.
www.docman.gr
8 1
1. , ,
.... , .
,
(1.500.000) , .
.
, ,
,
,
.
.
.
,
. ... .. ,
,
.
.
2. (300.000) ,
.
.
(300.000)
5
.
3.
(....)
.....
4.
, ,
, , ,
,
.
,
.
(...).
6. , ,
, , .
7. ,
.
,
.
8 2
e-book -18/4/2012
5.
,
(10) .
.....
310
.3669/2008---.
www.docman.gr
1. ,
,
,
, , ,
,
,
,
,
.
2. , ,
, ,
...,
.... , .
3.
. :
) (6) .
) .
)
...., (6) (3) .
) .
,
.
, ,
.
,
, 7 87 .
4. ,
,
3.
e-book -18/4/2012
3, , ,
, , ,
86 .
311
5. ,
(1.500.000) ,
, ,
.
6.
.
,
.
7. , ,
(1.500.000) ,
, ,
,
.3669/2008---.
www.docman.gr
..., ,
, , , ,
,
, .
,
..., ,
.
8. 1 81
, .
8 3
1. ,
, ,
.
2. , .
.
8 4
1.
(18) .
2.
. (18)
,
, .
4. .
, .
, , ,
,
.
8 5
e-book -18/4/2012
3. ,
,
.
312
.3669/2008---.
www.docman.gr
1.
.
2. .
3. ,
.
8 6
1. , ,
, , :
) (1) , , ....
, , .
) (3) .... ,
.
) (2) ,
.
) (1) ,
....
2. ,
, .
3. 1
.
.
, ,
.
e-book -18/4/2012
...
(1)
, .
(5) .
,
.
313
4. (2)
, 1 31 .
,
. ,
.
.
5. 14 . 2690/
678
1999 ( 45 ) . ,
. .
678
...(.2690/5.3.1999-,45'/1999) .2880/2001,
3230/2004,3242/2004 3345/2005. 14 - - .
, ,
(). . ,
, , ,
.3669/2008---.
www.docman.gr
....,
, .
6. , (3) .
.
.
.
.
.... ,
.
7.
, :
(24) , . ,
(1/3)
(3)
. , ,
(3) .2.0 ,
. ,
, , , (48)
, , , ,
,
. , , ,
, ,
.
, , . , ,
, , ,
.3.
, .4.
, . , '
, . ,
.5.
.6. ,
, .7.
(1/3)
, .8.
, .
.9.
. ' ,
.1 . ,
, . ,
, . ,
, ,
.11. , ,
(48 ) , ,
, .
.12.0
,
. 13. (
). , ,
,
,
. [ . 13 . 7 6 .3242/2004 ( 102 /24.5.2004)].
e-book -18/4/2012
) (1) , ....
, , .
314
.3669/2008---.
www.docman.gr
) ....,
.
) (2) , ....
, .
) (2) .
) (1) ,
....
8. 2 6 .
, (4) .
, (5)
.
9.
.
. .
,
.
10. ,
, ..., ...,
(...) .... ,
.
8 7
1. , ,
,
.
2.
1 7 ,
,
.
e-book -18/4/2012
3. ,
.
315
,
,
.
4.
, ,
,
,
.
.
.3669/2008---.
www.docman.gr
,
.
,
,
.
5. 1 , ,
, ,
.
, .
.
,
,
.
, (10) .
6. ,
.
,
,
,
.... ,
.
7. ,
,
.
.
, ,
,
(6)
.
8 8
1. ,
, ,
, (30) .
. (30)
. , ,
.
,
, ,
, .
e-book -18/4/2012
316
.3669/2008---.
www.docman.gr
2. ,
2 83
.
.
.
.
.
8 9
1. .
.... , .
2. :
) ,
) , .
(30) .
, ,
.
, .
.
,
.
9 0
e-book -18/4/2012
317
1. ,
, 86 88
, .
2.
, , (1)
, .
, ,
,
.
3. , 2,
.... ,
.
.3669/2008---.
www.docman.gr
, (1)
.
9 1
1. , ,
.
2.
,
, .
,
,
, , .
(2) .
, .
,
.
,
, .
, .
( . . .)
9 2
. . 679.
2. ,
....
679
.4070/2012- 82 /10.4.2012- 141. 3
7 (...),
, 92 . 3669/2008 ( 116)
1.1.2012 30.6.2012, 31.12.2012,
(60) ...
. ...
. .
e-book -18/4/2012
1. ...,
, , .
318
.3669/2008---.
www.docman.gr
.... ,
...,
3. ...,
,
,
(3) ,
, ,
, ,
(, , ,
),
,
....
3. ... (15)
, .
,
, ,
,
, .
(..)
.
... 95 ,
... (5) .
, (6) (7)
,
.... ..., ,
... (),
.
4. .... ....
.
.... .....
....
.
98.680
5. ...
....
.... ... ,
, .
e-book -18/4/2012
319
6. ,
...,
,
,
..., .
, ,
. ,
,
680
. 4 92 . 3669/2008 ( 116) .1
133 . 4070/2012 - 82 /10-4-2012
.3669/2008---.
www.docman.gr
...
.
, , ,
, 3 40
.
7. , ,
,
,
681
15// 24900/28.6.2002 ( 833 ) .
.
8. , ,
...
. ,
,
. ,
.
9. 15 107
....
10. ... ( ).
11. , (60) ,
, ,
....
(1)
.
12. ...
,
.
13.
.
, .
14. , .
2940/ 2001 ( 180 ), .
15. ,
682
(), 6 . 2576/1998 ( 25 ) ,
681
682
.2576/3-2-98 ( 25 /9.2.1998)
. 6 : (...) 1.
" "(...),
, . ...
. [ ...
, ,
2. ... , ,
, , . ...
: ) ,
, , )
, , ,
, ) , ,
e-book -18/4/2012
15//24900/28.6.2002 -: 833/ . ,
320
.3669/2008---.
www.docman.gr
,
, )
, )
, )
, [) ,
... ,
, ,
....
, ,
) , "
"
. 3. ...
, .
. ... . [4.
... : . ,
, ,
..., , , .
,
, , ... , .
, . ,
,
5.[ ... , ,
e-book -18/4/2012
...
, ...
.. .
.. . [ ..
(4) , ,
,
321
,
, .. .
...,
. ... .,
, . ...
,
, ...
( 10 )
, ,
. 6. ...
...,
...
...
.
, , ,
. ...
.. ..,
. ... 7. ..
,
. ..
(3) . .
.
. 8. .. ...,
... ,
.
... . ,
, ' ,
. ... .
[ ... , ,
.3669/2008---.
www.docman.gr
...,
,
..., .
9 3
. . .
1. ... :
) (1) .... ,
, .
) (1) .
) (1) .
) (5) .... ,
.
) (2) (...),
.
) (1) (.....),
......
) (4) ,
.
. ,
,
.
2. 1
, .
.
3. , , , 1 ,
(1) ,
, .
(5) . ,
, , . 1
13 . 2690/1999 ( 45 ).
.... [
...
, ,
. .
2470/1997. ,
...
, ,
, ...
. [9. ...,
, ,
, ....
...
e-book -18/4/2012
, (20)
,
322
.3669/2008---.
www.docman.gr
4. ... 31
. .
, .
.... ,
,
.
9 4
. . .
1. , ...
....
2. ...
,
2 92
, .
3. ...
..., ...,
... ,
.
9 5
. . .
1. ... 93 .
, ,
13 -15 . 2690/ 1999.
.
e-book -18/4/2012
2.
, .
..., .
323
3. .
, .
, , .
4. .
.
, (2)
.
.
.
.3669/2008---.
www.docman.gr
5. ...
3 94 ,
, ,
....
9 6
. . .
1. ...,
,
. :
)
( .., .. ...,
.. ..).
) ,
(...)
, ,
,
.
) .
(3)
.
)
....
) .
,
.
) .
) , .
.
,
, 6,
7 8 92 .
.
2. .
, (10),
(20) . ...
.
3. ... , , ,
,
,
...
e-book -18/4/2012
...
.
324
.3669/2008---.
www.docman.gr
.
... () (FAX)
, (10)
. ,
.
10 .
9 7
-
1. ,
...
, ()
.
.
2.
(60) .
. ,
...
683
, .
3. ...
( ) .
.
4. ,
96 .
9 8
e-book -18/4/2012
1. ...
..., ,
(, , ..)
(2) .
325
2.
, ,
: )
683
N.3731/2008- A 263/23.12.2008 . 46 . 3
(...),
, , , 2
97 . 3669/2008 ( 116 ), 2009,
,
. ...
. .
.3669/2008---.
www.docman.gr
..., )
.
, (6) ,
,
.
3. 1 (
), ...
.
4. ,
(20)
.
,
...
. ...
, (10)
. , , ,
96
.
5.
, (www. ggde.gr).
6.
, .
.
9 9
. . .
1. ,
... :
{ ( 70%) + ( 30%) } =
:
= { (1 60%) + (2 20%) + (3 20%) }
1 =
, . . 2
, . . 2
2 =
e-book -18/4/2012
1, 2, 3 :
326
.3669/2008---.
www.docman.gr
, . .2
, . . 2
3 =
, . . 2
= {(1 40%) + (2 30%) + (3 30%)}
1, 2, 3 :
, . . 2
1 =
2 =
3 =.
= , ...
....
2.
e-book -18/4/2012
) 1
...,
.
:
327
i.
,
.
,
,
,
....
ii. , ,
.
,
.
, .
.3669/2008---.
www.docman.gr
,
,
.
iii.
.
,
,
,
,
....
iv.
...
,
,
, .
, ...
.
.
v. (
),
... (
66 ),
... ,
.
...
,
, .
,
.
,
,
....
1
, ...
...
, ,
i, ii, iii, iv, v,
.
...
(2)
. ,
... .
e-book -18/4/2012
...,
,
... ,
...,
.
328
.3669/2008---.
www.docman.gr
,
,
....
) 2
... , ,
,
,
.
.
, .
) 3 ,
...
, , , ,
, .
i. , ,
, ( ),
,
, .
,
.
ii. ,
,
(30%)
.
, ,
.
,
,
, .
,
, (75%)
,
....
,
,
.
e-book -18/4/2012
,
(30%),
.
329
.
iii. 3
, ,
,
, ,
.
(30%) .
.3669/2008---.
www.docman.gr
, ,
.
,
,
, .
, ,
(75%) ,
....
.
iv. , ,
3.
) 1, 2, 3
, , :
i. (2.700.000) ,
(750.000)
(150.000) ,
ii. (5.500.000)
, (1.500.000)
(300.000) ,
iii. (15.000.000) ,
(4.500.000)
(900.000) ,
iv. (30.000.000) ,
(9.000.000)
(1.800.000) ,
v. (180.000.000) ,
(90.000.000)
(18.000.000) .
3.
1
... ,
.
) 2
... , ,
,
.
.
e-book -18/4/2012
) 1
... , ,
,
,
.
.
, .
330
.3669/2008---.
www.docman.gr
2 ,
, ,
.
) 3
... , ,
, ,
.
.
, .
3
.
, , ,
, ,
, .
4.
:
i. ...: 300
ii. ...: 180
iii. ...: 140
iv. ...: 90
v. ...: 70.
5.
....
...
:
i. 500
ii. 250
iii. 170
iv. 120
e-book -18/4/2012
v. 75 .
331
6. , ,
, ,
1, 2, 3
....
7. , ...,
:
) , .
) , (80%)
.
.3669/2008---.
www.docman.gr
) , ,
(70%) , (60%) , (40%)
(30%) .
) .
.
8. ...
...
, .
(3)
.
, ( 70% + 30%)
.
1 0 0
. . .
1. ... 1, 2
. ...
: , , ,
, .
. ,
,
.
2. ...
.
... ,
(4) .
3. 1 2 ...
..., ,
:
) 1, , (1)
... .
4. ... ,
, :
) (2) ... (1)
... (2) ... (1) ... .
) , , ,
(73.368) .
5. ... ,
, :
e-book -18/4/2012
) 2, , (1)
... (2) ... .
332
.3669/2008---.
www.docman.gr
) (2) ... (1)
... (2) ... (1) ...
.
) , , ,
(140.866) .
) ,
(35.217) . ,
, , , .
, ,
, , ,
,
. ,
99 .
6. ... ,
, :
) (2) ... .
(1) ... (2) ...
.
) , 2 99
, (50%) ,
2 99 .
) , 2 99
, (50%) ,
2 99 .
) , 8
.
...
, (80%)
,
....
7. , ,
.
,
... .
, :
) 1 , (1) ... .
) 2 , (1) ... (2) ... .
) , (1) ... (2) ... .
e-book -18/4/2012
) , (1) ... (2) ... .
333
) , (1) ... (2) ... .
8. , , ...
...
..., ,
:
) , ,
..., :
i. , (3)
... (1) ... . ,
.3669/2008---.
www.docman.gr
, (2) ... .
(1) ... .
ii. , (4)
... (1) ... .
, , (3) ...
. (1) ...
.
iii. , (6)
... (4) ... . ,
, (4) ...
. (1) ...
.
iv. , (18) ...
(14) ... .
(12) ... (3) , (1)
...
(1) ...
.
,
, (1) ... , (2) ...
(1) ... (2) ... .
, ,
(4) ... (8) ...
(4) ... (8) ... .
, ,
... .
)
(25%) ,
2 99 (5%)
. .
) , 2 99
, (50%)
, 2 99 .
) , 2 99
, (50%) ,
, 2 99 .
) , ,
... ,
,
,
, :
i. (..), ,
(..).
,
,
ii. (..), ,
(..), .
e-book -18/4/2012
, (30%) (,
) (30%)
, .
334
.3669/2008---.
www.docman.gr
, , ,
, ../..>1 ../..>1.
...,
,
....
9. , 99 ,
, ,
... 12 92
, .
10. 1, 2, ...
. ...
.
1 0 1
1. ... :
) , ,
, .
) , .
)
.
) , 97 ,
(60) 11
92 , 4 98 ,
.
2. , (1)
: ) - 1, )
2 97
, ) 20 4
98
.
e-book -18/4/2012
3. 5 98
.
335
1 0 2
. . .
1. ,
... , , :
.3669/2008---.
www.docman.gr
684
) 1 (90.000)
) 2 (300.000) ,
) (750.000) ,
) (1.500.000)
(175.000) ,
) (3.750.000)
(500.000) ,
) (7.500.000)
(1.400.000) ,
) (22.000.000)
(3.500.000) ,
) (44.000.000)
(10.500.000) ,
) ,
(35.000.000) .
2.
... ,
... ,
, ,
(50%) .
, , ,
.
3. ,
,
, .
1 0 3
. . .
1. ... :
) ,
) ,
) ,
) ,
) ,
)
684
./.7/416/2006. ,
15 .. 171/1987, , ,
....
, .
e-book -18/4/2012
) ,
336
.3669/2008---.
www.docman.gr
) , .
2. ...
... .
.
,
(2) ...
(1) ... ,
.
(3) ... (1) ...
,
. ,
, ...
, (1) (2) ...
.
... , (1) ...
(2) ... .
3. ,
... ,
...
(50%) ...
.
4. , 96, 99
.
1 0 4
1.
.
2. ,
,
(8.800.000) .
e-book -18/4/2012
(14.700.000) .
337
3. ,
...
, ...,
.
1 0 5
- 685
685
4070/2012 - 82 /10.4.2012 - 146 .12 .12. 105 106 .
3669/2008 ( 116)
. 3852/2010 ( 87).
.3669/2008---.
www.docman.gr
1. ...
,
, ,
,
().
....
.
.. .
2. : )
, )
.
.
3. . ,
97 .
,
.
.
4.
..,
.
.
.
5. : ) ,
) , ) )
.
6.
,
.
7.
,
, .
: ) , ) , )
60
.
, .
.
1 0 6
4 .. 186/1996 ( 213)
186 VII. .
. 3852/2010 ( 87), .
e-book -18/4/2012
8. 7
.
338
.3669/2008---.
www.docman.gr
686
1. ,
, .
....
2.
... (21.000)
,
. 576/ 1977, .
(33.000) , (45.000)
(56.000) ,
.
3. ,
, , ...
(18.000) .
(30.000) (42.000)
(53.000) , ,
, , .
4. ,
, ...
(18.000) .
(30.000) (42.000) (53.000)
, , .
5.
.
(47.000) .
6. ,
,
, ,
,
,
,
....
( . . .)
e-book -18/4/2012
1 0 7
339
. . .
686
4070/2012 - 82 /10.4.2012 - 146 .12 .12. 105 106 .
3669/2008 ( 116)
. 3852/2010 ( 87).
4 .. 186/1996 ( 213)
186 VII. . . 3852/2010 ( 87),
.
.3669/2008---.
www.docman.gr
1. (...)
(, , ).
5
1 100
, 1 103
.
2. ... .... ,
.
3. , ,
....
... 92
.
4. ... ,
.
,
,
, .1599/1986
,
... . ...
11.
... 96
.
5. (4).
.
.
. ,
,
,
....
7.
(3) (6) (9)
. ,
(3)
.
(3)
.
8. ,
(3) (8) .
.
(3)
.
e-book -18/4/2012
6.
.
(1) .
340
.3669/2008---.
www.docman.gr
9. , ,
..., , ,
,
(2) (2) .
7 8.
10. 96
.
11. ...
.
12. ....
13. ... ,
.
14. ,
... .
15. ....
, , .
...
...
,
. ... ...
.
,
, ,
,
.
,
.
16. ...
:
) ...,
) ...
,
e-book -18/4/2012
) .
341
17. ...
, ..,
(, , )
. .
...
92 . ... ...
.
18. ...
92 .
19.
..., , ,
, .
20. ...
.1418/1984 .
.3669/2008---.
www.docman.gr
21. ,
.... ,
, , ...,
... ,
... . ,
.
, ,
... ....
, .
1 0 8
1. , ...
.
... ,
...
, .
,
.
2. :
) (1) .... ,
, .
) (4) , (2)
.
) (2) (...),
....
) (1)
... ....
) (1) ,
1 93 .
4.
,
92, 96 107 ,
,
..., ... ....
,
, ,
... ..., ,
... ...
.
,
, ... ....
.
e-book -18/4/2012
3. ...
.
1 95 .
342
.3669/2008---.
www.docman.gr
, ,
, , , ,
,
687
, , .
,
, ,
,
,
,
.
.
,
(, ,
, ..) 6 .
2576/1998 ,
, , ,
.
1 0 9
. . .
1. ...
, ,
,
:
) , , ,
.
)
.
) , ,
.
e-book -18/4/2012
) , ,
,
.
343
)
.
)
, .
)
, .
687
2/88194/0022/2008- B 2635/29.12.2008 . . 4 108 . 3669/2008
( 116/).
.3669/2008---.
www.docman.gr
)
, .
) .
2. ...
:
) .
) .
) .
3. ...
.
1 1 0
. . .
1. ... ,
, :
) , , ,
.
) ,
,
.
)
,
.
)
, , ,
, .
) , ,
,
, ,
.
,
,
.
) ,
, ,
.
e-book -18/4/2012
) ,
, .
344
.3669/2008---.
www.docman.gr
) ,
, ,
, .
)
, , .
2. ...
.
3. 3 ...,
.
4. ...
.
5. , ,
,
,
, , , ,
.
... ...,
, ....
,
.688
1 1 1
e-book -18/4/2012
345
1. ,
2 13.
689
2.
,
688
5 4 110 . 3669/ 2008 ( 116), ,
. 2 133 . 4070/2012 - 82 /10.4.2012.
689
/2387/2009 ..
(
.3669/2008---.
www.docman.gr
, ,
, ,
,
. ,
.
3.
,
,
.
4. -
,
,
, , .
5.
,
,
.
6.
, ,
,
.
7.
, .
.
.
.
8. , ,
.
,
690
./.6/26/2008 . " ",
, ,
XVII. ,
XVII, " ",
. , ,
XVII
XII , " ".
/329/2007. . ,
, . , , ,
.
.
.
.
690
/./79/2009. 14 ( 6) ./ 60/2007,
. , .., ,
e-book -18/4/2012
, ),
,
, ,
, ,
346
.3669/2008---.
www.docman.gr
)
,
) ,
) ,
,
,
, ,
.
, , .
.
9.
-
, .
10.) ,
.
) ,
,
.
) ,
.
11. , , ,
.
.
12.
( ) , ,
, ,
.
13. (Common Procurement Vocabulary - CPV),
,
() . 2195/2002 (EE L 340 16/12/2002),
691
.
e-book -18/4/2012
,
CPV NACE
, NACE.
347
1 1 2
A
. 2636/1998 ( 5),
,
2 . 9 ./ , ,
(. :
27.2.2003, C-373/00, 3.10.2000, C-380/98, 17.12.1998, C353/96, 15.1.1998, C-44/96, 10/2007 VI ..), ./
.
691
11//12/74/11.8.2008 - 16. (Common Procurement
Vocabulary-CPV).
.3669/2008---.
www.docman.gr
692
.
1 1 3
-
,
(GATT).
1 1 4
693
1. ,
117, 118, 119, 120, 121
()
694
(5.278.000) .
692
17/10/33/27.2.2006..7.
.
693
2006/C-179/02 /1.8.2006.
694
O 2004/18/. ,
( .. 60/2007- 64 /16-3-2007):
,
( ,
)
() 200.000 ..
130.000 .
( ) 5.000.000 .
.
.
... 11/o/15/121/2009
/.... .
e-book -18/4/2012
1-1-2012:
() . 1251/2011 30 2011
2004/17/, 2004/18/ 2009/81/
:
348
.3669/2008---.
www.docman.gr
2 77 2004/18/.
2.
. 3389/2005 ( 232 ), ,
.
1 1 5
5 0 %
1.
(50 %)
(5.278.000) ,
, ,
, .
2.
, ,
.
1 1 6
-
1.
, , . ,
,
.
2. ,
2 130 ,
, .
e-book -18/4/2012
3.
695.
349
O 2004/17/ , ,
( .. 59/2007 - 63
/16-3-2007): ,
( ,
)
() 400.000 .
5.000.000 ..
695
/./439/2010. (.. 59/2007- 2 .2 .)
(
C-16/98). , .
,
, ,
, , (
. C-16/98, 86/2000). ( )
.3669/2008---.
www.docman.gr
4. ,
.
5.
, .
114
, 696.
( 32 .. 59/2007 XX
. 1 )
, 2004/17,
(
44 C-16/98).
(. VI . 33,49/2006, . 359, 363, 365/2003, 4, 41,
42/2004, 148/2006, 565/2009). , ,
102 .3669/2008
,
. 264/2011 VI
./.6/264/2011. (.. 59/2007- 2 .2 .) , 16 , 17 )
,
,
4.845.000 ,
./ 59/2007, ().
,
, : ,
, , ,
,
, . ,
, ,
. ,
,
, ,
, ,
( 5.10.2000 C-16/1998,
, . -8315, VI 3741/2009, 3740/2009, 3730/2009, VI
49/2006, 33/2006, 565/2009, 562/2009, 555/2009, 148/2006, 42/2004, 41/2004, 4/2004, 365/2003,
363/2003, 359/2003). , ,
102 . 3669/2008
() ,
.
, , ,
( ) ,
,
. ,
, ,
, 102 .
3669/2008.
(..
).
,
( 102 . 3669/2008),
, .
e-book -18/4/2012
696
350
.3669/2008---.
www.docman.gr
, ,
(1.000.000)
(20 %)
.
6. - ,
, ,
- .
1 1 7
, ,
,
697
. 59/2007
( 63 ), 2004/17/ (L 134/30.4.2004)
,
4 8
,
2 6 19, 21 23
.
1 1 8
e-book -18/4/2012
697/
351
./114/2010.
,
-
- , (
) ,
, , , (. . ' . 50/2001).
, ,
, ,
, ,
,
,
(. . VI . . . 2498/2009, 157/2008, ' . 50/2001). , ,
... ... .., , -
-
, ,
, , ,
, ,
- , ,
- ,
, (. . VI
. . . 2498/2009, 157/2008). 1193/2010 VI
- .
.3669/2008---.
www.docman.gr
1 1 9
:
) , ..,
,
.
.
) ,
.
) .
1 2 0
698
, 296
.
1 2 1
-
2. , ,
9 111 ,
, .
698
2009/81/ , 13 2009 ,
,
2004/17/ 2004/18/
e-book -18/4/2012
1. .
352
.3669/2008---.
www.docman.gr
1 2 2
, ,
. ,
.
1 2 3
,
. 124
125 , ,
.
1 2 4
,
1.
, , :
)
, 128, 140 153 156
, ,
. 699
,
144
151 , , .
e-book -18/4/2012
699
353
/ ./36/2010.
( 25 ./ 59/2007) , ,
,
, . VI
703/2010 : ) ,
,
, , )
15% 5%
. , ,
,
5% 15%.
.3669/2008---.
www.docman.gr
) , ,
.
) ,
.
2. 1,
,
, 1 152 .
3. ,
. , , ,
.
4.
.
1 2 5
,
, , :
) , ,
, ,
, 700.
) , , ,
.
) ,
, ,
,
, , ,
,
.
(50%) .
)
,
700
../549/2009 ' . ,
, ' ' 1 28 .3669/2008,
. ,
125 . 3669/2008,
.
e-book -18/4/2012
) , ,
,
,
124 .
.
354
.3669/2008---.
www.docman.gr
.
,
114 .
.
1 2 6
-
1. - .
2. - ,
- . -
, 152 .
-
3 4.
- .
- ,
- ,
3.
- (4) ,
, - .
-
, .
3. - ,
- - .
, ,
, , .
4. - ,
(3),
.
:
e-book -18/4/2012
- - ,
355
- , - ,
, , , ,
- ,
:
) ,
.
)
, ,
.
)
.
.3669/2008---.
www.docman.gr
)
- .
1 2 7
1. .
2. ,
,
. ,
. ,
.
,
, 2 5 137 .
3. , :
) , .
) , ,
,
,
.
) , ,
,
. ,
.
4. , ,
, ,
2.
(15) , . ,
, , , ,
.
5. . ,
,
, 4,
.
.
6. , ,
.
, .
, ,
.
.
e-book -18/4/2012
, ,
,
.
356
.3669/2008---.
www.docman.gr
7. ,
.
8.
, .
9.
.
1 2 8
1. .
2. , ,
1 124 , ,
, ,
- . ,
-, 4
126 ,
127 .
3. ,
,
, .
4. ,
. , ,
:
) , ,
, ,
) ,
,
)
,
) ,
) , ,
, , ,
e-book -18/4/2012
) ,
.
357
5. ,
.
.
.
.
(2) .
6. ,
.3669/2008---.
www.docman.gr
,
2 152 . ,
.
,
. , ()
.
,
.
7. ,
.
,
. , ,
. ,
,
.
8.
:
) , ,
.
)
. ,
.
) ,
, .
, ,
.
9. ,
152 ,
.
1 2 9
:
, , ,
, ,
,
,
.
e-book -18/4/2012
10.
,
,
.
358
.3669/2008---.
www.docman.gr
,
,
. ,
, 144 151 ,
, ,
. , 112, 130,
131, 133, 134, 136, 137, 138 144 151 .
1 3 0
1. ,
, , VI, 2,
, -
,
114 , 116 .
,
,
- .
, ,
VI, 3, ,
.
4 133 .
.
e-book -18/4/2012
2. - ,
, , 124 ,
,
.
359
3.
. ,
.
4. -
(48) - .
- 126 ,
-.
, (48)
. , ,
.3669/2008---.
www.docman.gr
. ,
(48) .
-
, ,
.
1 3 1
1. V,
,
2
701
77 2004/18/ .
2.
, VI 3 .
8 133
, ,
VIII 3.
VI 1, .
3. ,
VI 3, (5)
.
,
VI 3, (12)
, 8 133 , (5)
.
5.
.
1 130 ,
.
, .
70111//3/72/2011.:
() 842/2011
1564/2005 - .
842/2011/. () . 842/2011 19 2011
() . 1564/2005
e-book -18/4/2012
4. .
.
.
- .
360
.3669/2008---.
www.docman.gr
6.
(650) .
7. .
8.
, .
702
.
131.1. .
:)
) )
. ( ) ,
2 2004/18,
703 704
702
/ /397/2010.
,
,
.
703
/.VI/117/2008.
,
, ,
, ,
. ,
,
,
(. C-87/94 Commission/Belgium Rec. 1996, p. I-2043).
. , ,
, , ,
.
e-book -18/4/2012
704
361
/C-16/1998..113 , ,
,
Vende 1994,
,
14, 10,
, , , 6 ,
6
,
14, 10,
, , ,
.3669/2008---.
www.docman.gr
:
) 705
,
7 2004/18 (
C-225/98 706, )
.
705
17/09/9/417/2006..1. 2004/18/
, .
/C-225/1998 .1. 93/37,
,
,
, .
.
, 12, 1, 13, 3, 93/37, , , 52
40 , , ,
. , 12,
2, 13, 4, 93/37,
12, 1, 13, 3,
. ,
.
( . 35-38 )
2. 30, 1, 93/37,
,
, ,
, , ,
, , . ,
, .
,
,
, , ,
.
, 93/37,
' .
,
, .
( . 49-51, 73 )
3. 22, 2, 93/37,
, , ,
.
22, 2, 93/37
,
, ,
, .
. ,
, , .
( . 59-63 )
4. 59 (, , 49 )
71/305, , ,
, , ,
, , ,
, .
,
,
, , 59 . , '
,
,
, , .
e-book -18/4/2012
706
362
.3669/2008---.
www.docman.gr
) 707
.
, , .
, TED.
simap.
. .
)
12 . 5 . 3316/05,
. 3316/2005 -
,
2004/17 2004/18 ,
48
..
1 3 1 .2 .
708.
17/05/15/2008-. 2.
(.
2006/C 179/02
)709, 55715/..9537/2007 ..
,
( ..
.
, .. ,
(portal) .
e-book -18/4/2012
,
4 . 5 .. 609/85 ( ) 10 . 2 . 3316/05 (
).
363
, 71/305
23 26
, .
( . 82-84, 87-88, 90 )
707
11//3/72/2011.: () 842/2011
1564/2005 - .
708
17/05/15/2008 -. 2-.. ) . 3614/07 ( )
)
2004/17 2004/18 .
709
2006/C-179/02.
.3669/2008---.
www.docman.gr
.
.. (
, ...).
... C-507/03710 ( ),
(a priori
)
( 25).
,
, ,
,
( )
,
, ,
,
( 32).
/C-507/2003 .1. I B 92/50,
,
43 ,
a priori, ,
,
. ,
92/50 , , ex post.
, ,
, .
,
I B
43 49 ,
.
, I B ,
, ,
. ,
, ,
, ,
43 49 .
(. 25-26, 29-31)
2. 226 ,
,
.
, ,
I B 92/50 ,
43 49 , ,
I B ,
, ,
,
, .
, ,
.
(. 32-34)
e-book -18/4/2012
710
364
.3669/2008---.
www.docman.gr
1 3 2
131
,
.
1 3 3
1. ,
, ,
,
.
2. ,
(52) .
3. , 124
.
) (37)
,
) , (40)
.
4. ,
2
3 , , (36) ,
(22) .
e-book -18/4/2012
,
, ,
.
365
,
,
VA,
,
(52) (12)
.
5.
VI 3,
2 4, ,
3,
(7) .
6. (5)
2 3, ,
.3669/2008---.
www.docman.gr
, VI,
, ,
.
5.
7. , , ,
134 135 ,
,
,
,
.
8.
, 124 ,
,
:
) ,
(15) (10) ,
,
VI 3,
) ,
(10)
.
1 3 4
:
1. , ,
6 133 , ,
, ,
(6)
,
.
1 3 5
,
1. ,
, 124 ,
e-book -18/4/2012
2.
(6)
,
.
366
.3669/2008---.
www.docman.gr
.
2.
,
6 133
.
3.
, ,
,
.
.
4.
(6)
,
. ,
(4) .
5. , , , :
) ,
) ,
, ,
) ,
143
,
146 147 ,
) , ,
, ,
.
1 3 6
e-book -18/4/2012
367
1. , ,
- ,
,
- ,
.
, .
2. ,
: ) , )
, .
4 5 163 ,
) ,
,
- .
(15)
.
.3669/2008---.
www.docman.gr
3.
, - ,
1,
,
.
1 3 7
1. , ,
, - , ,
4 5,
6, .
2. , ,
.
3. ,
,
.
4.
,
.
5.
:
)
, ,
. ,
.
) ,
1 5 1999/1993/,
.. 150/2001 ( 125 ).
) , ,
144 149 151 ,
,
.
6. :
)
.
) ,
.
)
, 2, 3 4 10 . 2690/1999
( 45 ) , .
e-book -18/4/2012
)
.
368
.3669/2008---.
www.docman.gr
, , ,
.
1 3 8
, - ,
, :
) , ,
- ,
) ,
) ,
) ,
) ,
, -
,
) , 124 125
, ,
) ,
- .
.
, ,
.
1 3 9
e-book -18/4/2012
369
,
,
4 130, 136 ,
,
.
, , .
1 4 0
.3669/2008---.
www.docman.gr
1. ,
, ,
.
,
, , ,
, ,
.
2. .
,
.
,
,
.
1 4 1
1. ,
.
2.
. , .
3.
,
.
4.
.
1 4 2
,
, .
.
1 4 3
,
e-book -18/4/2012
370
.3669/2008---.
www.docman.gr
1. 152,
141 ,
144 145 .
146 151 , , ,
3.
2.
, 146 147
, .
146 147,
,
. .
3. , ,
,
. , ,
, ,
, .
, (5).
, (3). ,
.
.
,
,
.
.
4.
, 4 124 ,
. ,
,
.
1 4 4
e-book -18/4/2012
371
1.
, ,
:
) , 2 1
98/773/ (EE L 351 29.1.1998, . 1),
) , 3 26
1997 (EE C 195 25.6.1997, . 1) 3 1 98/742/
(EE L 358 31.12.1998, . 2),
.3669/2008---.
www.docman.gr
) , 1
(EE C 316 27.11.1995, . 48),
) , 1 1991/308/
EOK , 10 1991,
(EE L 166 28.6.1991, . 77
, 2001/ 1997/
, EE L 344 28.12.2001, . 76), . 2331/1995 ( 173 )
. 3424/2005 ( 305 ).
3. ,
/,
.
, .
,
, , , ,
,
.
2. , :
) , , , ,
.
) , , ,
.
) ,
,
.
)
.
)
, .
) ,
.
)
.
) 1 2 , ,
, , ,
,
,
) 2 ,
.
,
1 2 , ,
,
, ,
.
e-book -18/4/2012
3.
1 2 , , , :
372
.3669/2008---.
www.docman.gr
1 4 5
, I
.
1 4 6
1.
:
) .
) ,
.
) , ,
, (3) ,
,
.
2. , ,
, .
, ,
.
.
3. , 140
.
4. ,
, 1 ,
.
e-book -18/4/2012
5. , ,
,
, .
373
1 4 7
/
1. /
2 3.
2.
, , :
.3669/2008---.
www.docman.gr
) ,
.
,
.
,
) ,
,
,
) ,
)
, ,
)
, ,
)
,
) ,
.
3. , ,
, .
, , ,
,
.
4. , 140
. 711
5.
2 .
1 4 8
,
,
,
.
/ /462/2010. . ,
, ,
. , ,
. , ,
, 47 . 2
2004/18/ (EE L 134),
, ,
, ,
,
.
e-book -18/4/2012
711
374
.3669/2008---.
www.docman.gr
. ,
,
.
1 4 9
, 2
147 ,
,
,
[EMAS 761/2001 (EE L 114)]
, .
. ,
, .
1 5 0
144 149 .
1 5 1
.
e-book -18/4/2012
1.
1 2 144,
145, 1, 4 5 146, 1, 2 5 147,
148 149 .
375
. ,
. , ,
, .
2.
, ,
. ,
, , .
.3669/2008---.
www.docman.gr
3. , ,
,
, 144
1 2 , 145, 146 1 , 147 2
, , , , .
4.
.
, , ,
.
3
,
.
5.
1,
, ,
144 149 .
,
.
.
.
6. , ,
,
.
7. 1
.
8. (...)
(...)
144 147 .
1 5 2
)
, ,
, , , ,
, , ,
, ,
) .
2. , 1
,
, ( )
.
() . ,
, ,
e-book -18/4/2012
1. :
376
.3669/2008---.
www.docman.gr
, ,
.
1 5 3
1. , , ,
, ,
.
:
) ,
)
,
) ,
)
) .
2. H , ,
.
3.
,
712 713
,
, ,
.
, .
1 5 4
e-book -18/4/2012
377
1. , 1 V,
, ,
712
. /T6/235/2007. .
, .
,
, .
713
. /6/240/2007. .
, .
.3669/2008---.
www.docman.gr
. ,
.
2.
.
3. ,
:
) V ,
, ,
, , ,
, , ,
, ,
, .
,
) ,
.
,
) ,
, ,
,
)
.
4.
3,
,
,
, , , .
.
5. 3
,
, ,
, ,
,
.
6.
, 3 ,
, , ,
, ()
,
, ,
, ,
, , ,
,
.
.
e-book -18/4/2012
,
,
.
.
378
.3669/2008---.
www.docman.gr
,
.
7. ,
,
.
.
8. , ,
, ,
,
. , ,
3 4. .
1 5 5
,
.
.
1 5 6
,
1.
,
,
.
2. 1
,
,
.
e-book -18/4/2012
153 ,
, .
379
1 5 7
.3669/2008---.
www.docman.gr
,
,
, 31 ,
, 158 ,
, , .
,
, 31 .
1 5 8
1. IV,
:
) ,
)
.
, , ,
:
) ,
) , , I,
) .
,
, 124
125
.
2. , IV,
: )
, 1, )
.
3. .
1 5 9
e-book -18/4/2012
2 77 2004/18/.
380
.3669/2008---.
www.docman.gr
,
(5.278.000) .
116 .
1 6 0
, :
) 118 119 .
)
4 8 .. 59/2007,
.
1 6 1
714
1.
.
2.
VII , ,
,
2 77 2004/18/.
3. 132
.
1 6 2
e-book -18/4/2012
381
714
./.6/702/2010 . -, .1), ,
- ,
, , ,
. 2)
,
, ,
,
, ,
(. 93 103 . 4 5 ), ,
.3669/2008---.
www.docman.gr
(52) ,
5 133 .
7 133 .
1 6 3
:
)
(30%)
,
.
.
)
, ,
.
1 6 4
,
, , ,
,
:
) , ,
,
) , ,
.
1 6 5
e-book -18/4/2012
(50%) .
382
.3669/2008---.
www.docman.gr
9 111 , , ,
, .715
1 6 6
:
e-book -18/4/2012
715
383
/ ./44/2010. (-
). , : )
-
, ) ,
,
, )
, ) .3669/2008
)
.,
: 1)
, 2)
,
, ,
34 , 3) , ,
,
, ,
26
, 10
( )
4)
. VI
702/2010 : ) ,
,
,
,
. ) - -
(),
) - ( 3 . 5 .. 171/1987, 103 . 2, 4 5
.3463/2006), )
, , )
. : 1)
. 2)
. 3) . 4)
. ,
() .
.3669/2008---.
www.docman.gr
1.
,
,
(5.278.000) .
125 , .
118 .
2.
.
,
, ,
, ,
,
.
, :
) ,
) ,
) ,
.
.
.
1 6 7
1.
.
2. V , ,
,
2 77 2004/18/.
3. 2 8 131 .
1 6 8
,
,
e-book -18/4/2012
4. 132 .
384
.3669/2008---.
www.docman.gr
, (37)
.
5, 6 7 133 .
IH
( . 2 5 2 2 /1 9 9 7 , 1 7 8 )
716
1 6 9
,
,
-1993/37, ( L-199/9.8.1993), -1993/36, ( L-199/199.8.1993) -1992/50, ( L209/24.7.1992)
.
169.1. .
2007/66/EK . 717 718 719
716
.2522/1997--178 '/8.9.1997
, 89/665 .
.3886/2010- 173//30.9.2010. .
89/665/ 21 1989 (L395)
92/13/ 25 1992 (L 76), 2007/66/
11 2007 (L 335).
e-book -18/4/2012
717
385
47324/2027/2010. .
3886/2010 ( ' 173) .
30.9.2010 . 3886/2010
( ' 173)
2007/66/ .
: . 2522/1997 (
60/2007) . 2854/2000 (
59/2007)
.
. ,
.
, , ,
.
5 10 10 15
, , , ,
500 5.000 ,
,
.
.
, ' ' ,
.3669/2008---.
www.docman.gr
17/10/200/ 458 - , 06/12/2010 - .23.: 3886/2010,
.
173/30-9-2010, . ', . 3886/2010,
2522/1997 2854/2000.
2007/66/, ,
89/665/ 92/13/,
.
:
1. 3886/2010 (30-9-2010), ,
, 2004/17 2004/18. ,
, , ,
( 11 13).
2522/1997 2854/2000 ( 2004/17
59/2007).
2.
2522/1997, ,
,
. ,
2522/1997
2854/2000, 3886/2010.
.
,
.
(
) .
. , 8,
, ..
, .
10%
. ,
(914 ), ,
., , '
( 94 . 3),
, , ,
15 . . ' ,
, , 15
. 3 . 3. '
1.1.2011.
718
1/273/2011. 3886/2010
719
.3886/2010/73/ 30.9. 2010. .
89/665/ 21 1989 (L 395)
92/13/ 25 1992 (L 76), 2007/66/
11 2007 (L 335).
e-book -18/4/2012
3. ( 4 . 1 ) ,
. , ( 4 . 1) ,
( , , ).
386
.3669/2008---.
www.docman.gr
60/2007 ( 35 . 2) 59/2007 ( 40 . 2),
( ,
).
, 5 . 2 ( 1
, 15
10 ).
4. , (
,
959/2010) 15 ( 4 . 4). ,
,
10 .
15 ,
, , , ,
.
, 6 ,
' . .
( 500 5000 ),
.
5. , 4
.
76 . 18 . 3669/2008 150 151 .
3463/2006, 3886/2010, .
, ,
.
6.
, ,
, ,
( 6). , ,
, (. 2 5).
7. 8,
720, (
2 ). :
e-book -18/4/2012
720
387
11//3/72/2011.: ()842/2011 "
1564/2005
- . (..)
XIV,
,
( 25 .. 60/2007).
:
)
, (
)
)
( 8, 7, . 3886/2010),
. 1 8 . 3886/2010. . 7 ,
.3669/2008---.
www.docman.gr
)
,
) , . 2 5,
) - . 4 ,
. ' 28 60/2007.
,
,
, ,
. '
. . 6
8.
. 3886/2010 .
( ggde . gr ).
. ,
721 722 723 724 725 726 727 728
, ,
(10) .
721
89/665 ,
,
, 2522/1997 92/13
,
, ,
, 2854/2000 2007/66/
11 2007 89/665/
92/13/
, 10
( 20 /12/2009).
/C-241/2006. 1) 9, 4, IV 93/36/ ,
14 1993, ,
2001/78/ , 13 2001,
.
1, 1, 89/665/ , 21 1989,
,
,
92/50/ , 18 1992,
.2) 89/665, 92/50, 1,
1 3,
,
.
,
.
/C-15/2004.
89/665
1, 1, 2, 1, ,
( 89/665 , 1 1, 2 1, . ) 1, 1, 2,
1, , 89/665, ,
,
, ,
e-book -18/4/2012
722
388
.3669/2008---.
www.docman.gr
. 1, 1, 2, 1,
, 89/665, , ,
. ,
.
/C-230/2002 89/665/
1, 3, 2, 1,
/C-410/2001. - 89/665/ -
- 1, 3 - .
723
/1415/2000(). . ,
, , 4 . 1 ..
609/1985 ,
, , ,
,
. , ,
, 20 . 1 93 . 4 6 . 1
(.. 53/1974)
,
, ,
, ,
.. 18/1989 . 2522/1997. ,
, ()
.
724
e-book -18/4/2012
/82/2003.. . 2522/97, (5),
(10)
(10) ,
( ) . ,
, 15 ,
,
. 15 ,
.
- 15 , 10
.
- 15,
, ,
.
.
389
725
/89/2003. - .
3 .2522/1997
,
,
. , ,
..
,
' , , '
. .. 57/2000
, ' ,
. H '
. . 2 9 .. 57/2000,
, , .
.3669/2008---.
www.docman.gr
. . 2, ,
,
. ,
.. 57/2000,
726
./.IV/35/2008. , 89/665/
, () 2
3 . 2522/1997,
. ,
(. 19 1996,
, C-236/1995 ), 20 . 1 ,
,
' ,
' ,
(. ..
82/2003). , ,
, ,
, , ,
, , , (. .
, 1 ,
, . 92), . , -
, , , , , ,
98 . 1()
, . ,
, , ,
, (. 20/2005),
, (. 3
. ./23.2.2005 . . .), .
.
...- 94 1.
, , . 2.
, , . 3.
. 4. ,
.
. ,
, . 95 1.
: )
. )
, . )
' . )
. 2.
93 2 3. 3.
, ,
. , . 4.
. 5.
.
, . .
728
N.4013/2011 ( 204 /15-9-2011)
(..) 2 () 3.
, ,
, , ,
, ,
4 . 3886/2010 ( 173).
e-book -18/4/2012
727
390
.3669/2008---.
www.docman.gr
1 7 0
1. ,
, , ,
,
.
2. , ,
, .
171
1.
.
2. , (5)
, ,
,
.
.
, .
(10)
, , .
.
.
e-book -18/4/2012
3. (10)
. ,
,
. ,
, ,
. (15)
, (10) .
,
. , ,
.
.
391
4. ,
(24) ,
,
.
,
(24) , .
5. ,
.
, ,
,
.3669/2008---.
www.docman.gr
. , ,
.
6. ,
.
,
, ,
, ,
. 692 4
.
(15) .
7.
.
.
, ,
(30) , , ,
,
.
.
1 7 2
1.
.
,
,
, ,
.
2.
, ,
. ,
.
1 7 3
1. ,
, ,
, 197 198 .
.
2.
.
.
1 7 4
e-book -18/4/2012
392
.3669/2008---.
www.docman.gr
1. , ,
.
2.
,
(3) ,
, ,
.
1 7 5
1.
, , .
(21)
:
)
)
) ,
,
171 .
2. , (5)
.
3. 1
,
,
.
e-book -18/4/2012
4. 1 ,
.
.
393
5.
1
.
.
6. , , ,
,
.
.
.3669/2008---.
www.docman.gr
1 7 6
1. ,
,
, .
.
2.
,
. ,
,
. ,
.
3.
458
. , ,
,
(880) (73.500)
,
,
, ,
, .
, ,
, .. 334/1994 ( 176 ),
, , , ,
, (15.000)
,
. .
,
.
5. , ,
.
(10) ,
(15)
. , ,
,
, .
6. , .
(...).
.
e-book -18/4/2012
4. ,
,
,
,
.
394
.3669/2008---.
www.docman.gr
()
,
.
.
, .
7. ,
.
8. .
,
, .
9. , .
1 7 7
1. ( )
, , (....),
, .
2. , ,
,
....
:
) , ....
,
,
...
, .
)
.
e-book -18/4/2012
395
) ( , )
.
(15%),
(6%).
3.
, ,
. , ,
, ,
.
,
. ,
....
.3669/2008---.
www.docman.gr
.
.
....
,
, .
4.
(50)
.
, ,
.
5. , ,
,
. ,
,
,
(20) .
6. ,
,
.
8. ,
,
,
, ,
,
. 2/01/ 71/.. 294/1986 ( 374 ) ,
.
, .
,
.
9. ,
,
, ....
, ,
.
10. , ,
,
.
.
e-book -18/4/2012
7. , ,
,
, ,
,
. ,
.
.
.
396
.3669/2008---.
www.docman.gr
11.
. ,
.
, ,
(...),
....
1 7 8
1. ,
:
) ...
.
, .
)
(50%).
,
.
e-book -18/4/2012
2. ,
, ,
. ,
,
...,
. ,
, .
...,
.
397
3.
, , ,
,
,
,
, ,
,
, .
, ,
.
,
.
.
4. , ,
,
.
,
.
.3669/2008---.
www.docman.gr
5. , ,
, . 1262/1982 ( 70 ),
, .
6. ,
,
.
.
V I
1 7 9
1. ,
, ,
.
2. :
) ,
.
) .
) .
) .
) .
) , , ,
...,
..., (),
.
,
, 4
.
) , ,
,
.
3.
4 .
4. :
) ,
) ,
e-book -18/4/2012
) .
398
.3669/2008---.
www.docman.gr
) ,
) ,
) ,
) ,
) ,
) ,
() ,
) , ,
,
,
) ,
) ,
) ,
,
,
,
) ,
....
, ,
) ,
,
) , ,
,
,
,
) ,
)
,
) , ,
, ,
e-book -18/4/2012
) ,
,
399
) , ,
, ,
,
,
) ,
,
) , ,
, ,
,
.3669/2008---.
www.docman.gr
) ,
,
,
)
- .
5.
,
.
.
6. ,
,
, .
1 8 0
,
1.
.
2. ,
, ,
,
.
.
3. , ....,
, , ,
, ,
.
.
,
,
.
4.
.... ,
, .
e-book -18/4/2012
, ,
,
, (),
, .
400
.3669/2008---.
www.docman.gr
1 8 1
729
2 11 .. 2386/1953 ( 111 ) .
36 7 10, 37 1, 43,
53 1, 7, 8 9, 54, 57 1, 58, 73,
74, 75, 76 77, 92 110 .
1 8 2
1. I, III, IV, V, VIIA,
VIIB, VII, X .. 60/2007,
, , VIII XI
() . 1564/2005 (L257/1.10.2005).
2.
:
) 17/02/115/ 443/3.8.2007( 1586 2410 ) 4
,
) 15//24298/28.7.2005 ( 1105 )
, . 15/.1179/07 ( 106 ),
) .433/19.9.2000 ( 1176 /22.9.2000) ()
,
) .502/13.10.2000 ( 1265 ) (...)
,
) .4/22.1.2001 ( 94 )
,
) //177/2.3.2001 ( 266 ) ,
e-book -18/4/2012
729
401
.. 2386 29 /4 1953 (/ 111).
. . 11. 1.
5367/1932,
, . .
, , , .- 2. ,
, ` , ,
, ,
.- 3. , ,
,
, .4. , 2 ,
, ,
.
.3669/2008---.
www.docman.gr
) 14/43309/5.3.2001 ( 332 ) - . . 724 /12.6.2001
, . 14/45004/01 (
793 ),
) //85/14.5.2001 ( 686 ) ()
()
,
) //611/24.7.2001 ( 1013 ) ,
,
) //889/27.11.2002 ( 16 )
( ),
) //110/12.5.2003 ( 624 ) ,
,
) //501/1.7.2003 ( 928 ) ,
,
) 2/01/71/..294/1986 ( 374 ) ,
) 64517/... 6195/2.10.2003 ( 1539 )
,
, , .
8017/..1259/07 ( 260 ),
) 17/08/45/.2.2.1/13.3.2007 ( 447 694 ),
,
,
) 20977/23.8.2007 ( 1673 ) . 3310/2005,
. 3414/2005.
3. ,
.
.
.
, 12 2005
,
, 18 2008
e-book -18/4/2012
402
.3669/2008---.
www.docman.gr
N. 3 4 6 3 /0 6 ( /1 1 4 /8 - 6 - 2 0 0 6 )
..
2 0 8
e-book -18/4/2012
403
1. , ,
(2) ,
.
, , ,
.
2. . ,
,
. ,
.
.
, , ,
.3669/2008---.
www.docman.gr
(30%)
, .
.
, , , .
3. .
4.
.
209- -
1. , , ,
... (.....), ,
.. 370/1995 ( 199 ), .. 105/2000 ( 100 )
.. 57/2000 ( 45 ).
2. ,
. 3316/2005 ( 42 ), ,
,
.
3. ,
,
,
(30%)
. , ,
,
, , .
,
.
. 3316/2005 ( 42 )
, -
. 1069/1980 ( 191 ) . 890/1979 ( 80 ')
, ,
. ,
(....).
(....) ,
,
.
,
, ,
e-book -18/4/2012
"4.
. 3316/2005 ( 42 ) ,
,
, (....).
404
.3669/2008---.
www.docman.gr
, ,
730.
, .1 37 . 3316/2005,
.
(,
) , , ,
,
,
..., .
, '
..., .
, , ,
, ,
,
, ."
5. ,
2
,
.
6. ,
, ,
(....),
,
.
.
7. ,
,
1.
8. ... ,
.. 315/1999, ,
,
,
, ,
.
9. , ,
( )
e-book -18/4/2012
730
405
... 23957/30.4.2007 - B 724/8.5.2007 .: : . (5.000.000,00)
, ..., ,
, . (15.000.000,00) , ...,
... , ,
, , . 1069/1980
. 890/1979, ,
, . (20.000.000,00) , ...,
, ,
..., ,
,
.
.3669/2008---.
www.docman.gr
, . 3316/2005 ( 42 ),
731
83 . 2362/1995 ( 247 ) , ,
.
, ,
, .
, .
( )
, ,
, .
10.
25
59/2007 ( 59 ) 60/2007 ( 64 ), .
2 1 0
1.
(....) .
731
35130/739/2010 1291/11.8.2010 . 83 . 1 . 2362/95
, .
e-book -18/4/2012
2. , ,
,
.
406
.3669/2008---.
www.docman.gr
.. 1 7 1 /1 5 .5 .1 9 8 7 ( ' 8 4 /2 .6 .1 9 8 7 )
( )
:
1. 2 . 2, 4 . 2 5, 18 . 3 19 . 3 . 1418/84 ( 23 ')
" ".
2. . 5 24 . 1558/1985 " " ( ' 137).
3. . 57/16.2.1987 "
" ( ' 83).
4. . 2389/13.2.87 "
" ( ' 81).
5. . 74/1987
, , ',
, :
' 1
'
1. / ,
, , ,
1069/80,
( ' 191), 890/79 ( ' 80) 2234/52 ( ' 280).
2. ,
, ,
.
' 2
e-book -18/4/2012
407
, . 1418/84 "
" ./ ,
1 , , ,
, 20 /
.
1 .
' 3
.3669/2008---.
www.docman.gr
- . -
1."" " " . 1 1 /.
2. " "
.
3. " " "" 15
. 1418/84 .
4. " " " " :
) ,
, () .
) ,
. 1069/80, 890/79
2234/52
() .
) ,
, ,
, () .
5." " " "
.
. , ,
, ,
20 /.
6." " '
, '
.
' 4
, 4
.. 609/85 ( ' 223), :
[ 5
732
1. ,
:
732
e-book -18/4/2012
) ) ) ) )
) .
5 3 12 . 3263/04, -179
408
.3669/2008---.
www.docman.gr
)
, )
.
2. ,
. 106/80, 890/79
2234/52
.
.
]
[ 6
733
1 ' ,
,
6 .. 609/85.
2. .. 609/85,
25.000.000 ., ,
1
/, ,
'
.
. ' . 2 25.000.000 .
' ,
,
.
3. . () ()
,
.
. .
4. ' ,
22 .. 609/85.
e-book -18/4/2012
.() . 2 .
5. ,
. 2 3 102 .. 76/85 ( 23 ')
]
7
1. . 1418/84 /
.
733
409
6 3 12 . 3263/04, -179
.3669/2008---.
www.docman.gr
2.' ,
15 .
.
15 ,
15 .
' 8
.
1. ,
,
.
....
.
2. . 5 6 . 1418/84
' .
3.'
.
, ,
. '
, ,
, .
4. .... .
5.
.
. 1418/84, .. 609/85 ,
.... .
,
, , .... .
e-book -18/4/2012
6. , ,
.
410
.3669/2008---.
www.docman.gr
1. 15 . 1418/84, ,
,
. ,
, ,
,
.
2.
, , ,
, :
[) ,
.
734
]
) ,
735 736
.
) ,
, .
)
.
)
737
, ' . ' . 2
4 . 1418/84.
, .
, ,
, .
.
2 3 12 . . 2 3263/04, -179
734
735
/ 26932/31.5. 2007. . 164/2007 ...
. 164/2007
, .
103 . ...
(.3463/2006) , ,
, 9 . 2 . ./
171/87 23 . 1 ,
.
e-book -18/4/2012
411
, ... , ,
,
.
VII 58/2009. 1 - .
' 9 ..171/1987,
..
59/2009
736
737
17/07/96/1992 2/04/40/.. 294/28.3.86 . ....
... 2/04/40/1986
.
.3669/2008---.
www.docman.gr
3. . 2
.
4. . 2
. , . 2 3
102 .. 76/85.
.
5. , ,
.
6. , ,
. ,
.
.
' 1 0
1. ,
. 7 16 . 1418/84,
(4.000.000)
.
,
' ,
(8.000.000) .
/ ,
.
,
, , (2.000.000) .
.
2.
.
4.
" " " "
.
' 1 1
738
738
.4071/2012- 85//11.4.2012, 9 .9. 9.
... . 2286/1995
e-book -18/4/2012
3.
23 . 1 27 . 1 .. 609/85
. 27 . 5 ..
609/85 .
412
.3669/2008---.
www.docman.gr
1.
,
,
. . 2 9
/, . ()
:
...
,
,
, .739
)
,
, .
) .
2. . () . 1
. 2 9,
, 4.000.000 .,
'.
, .
.
3. . ' . 2 9
/
.
4.
.
, .
e-book -18/4/2012
5.
()
() ,
, ,
157 .. 76/85.
413
' 1 2
11 .10 9 .4071/2012- 85/2011
739
.3669/2008---.
www.docman.gr
740 741
1. [
,
742
743 744
, .
]
,
,
,
, .
, , ,
, ,
.
.
740
./.7/232/2007 , ,
, , 22 .1 .3274/2004,
, , (. .V .
54/2005, 114 270/2006).
./.7/222/2006 .K ) . 1 12 ..171/1987
17 . 4 .2539/1997 ) 20 . 2 .716/1977
.- -
./.7/280/2006 . , ,
12.120 , .
./.7/145/2006 . - .
, , ,
.
( , 113 . 6 . 1894/1990,
. 31 . 1 . 2009/1992). 164/06 .
741
../.VII/279/2009. .
,
(3.500.000 10.271,46 , ..
.) .. . ( 18 .14 .3731/2008). 388,395/2009
742
8 24 . 3613/2007 ( 263 )
.
743
1 12 8 24
.3613/2007-263/23.11.2007
744
/71377/20.12.2007. .3613/2007.. 263
.3613/2007 , ,
.
. 8 24 .3613/2007 . 4
17 .2539/1997 ( 244 ), . 1 22 .3274/2004
( 195 ), :
,
,
.
, 117 .3463/2006 ( 114 ),
, ,
(100.000) . ,
...,
,
.
e-book -18/4/2012
. 3613/2007 , 23-11-2007
.
414
.3669/2008---.
www.docman.gr
,
,
.
,
, - (.
. 1 . 4 17 . 2539/97, -244').
2. ..
.
/
.. (
745
) (3.000.000)
,
, ...... .. /
.
, / .
...... /
, , /
, . .
.
3. / , . 4 43 ..
609/85
,
'
/ .
' 1 3
-
1. /,
" ".
2. ,
().
e-book -18/4/2012
3.
.
, . 2 3
15 .
415
4.
,
,
, ' (.....) .
745
3 23 . 1832/1989 ( 54 )
(300.000.000) , (3.000.000)
2 12 . 3074/02, -296 .
.3669/2008---.
www.docman.gr
, .
5.
. 2 3
.
6. . 2, 3 4 ,
.
' 1 4
. 1 1 /.
' 1 5
-
746
[1. ,
(2.000.000) ,
,
.
. 3 4
. 1418/84.
,
, .
,
,
2 3 111 .. 410/95
746
/42952/8 2008.- .321/2008 ...
.... ( 2/04/40/..294/86 137//28.3.86,
17/07/96/..294/92 547//2.9.92), (.3463/2006
114 )
.
,
5.869,41 ... ( 2.000.000 .)
15 ./ 171/1987 ( 84 ), 1
./ 229/1999 ( 194 ).
.
e-book -18/4/2012
.321/2008
, .
416
.3669/2008---.
www.docman.gr
2. , ,
.
,
. ,
,
.
.
,
.
,
,
,
,
,
.
' . 1 , ,
.
1069/80, 890/79 2234/52,
,
.
3. . 1
.
4. . 2 . 3
:
) .
) . 2 .
, ,
...
. 2 , .
' 1 6
e-book -18/4/2012
53 55 .. 609/85
417
) 300.001 3.000.000 .
,
.
) 3.000.001 . 100.000.000 .
, .
) 100.000.001
.
.
1 1 /.
.3669/2008---.
www.docman.gr
1 7
1.
, ,
152 . 2 155 .. 76/85.
,
.
2. ,
,
' , , 5 .
15 ,
. ...... ..
, 2 . 2
/
'
, ,
...... ..
.
3.
747
, 3
. '
2
,
.
4. '
3 .
' . 9 57 .. 609/85.
5. , 3
.
,
.
747
/317/1991.... . " ". .
8 .3200/1955,
18 .2218/1994 ...
, ...., 16
.2576/1998. 17 171/1987 ,
,
.
e-book -18/4/2012
6. , ,
,
.
418
.3669/2008---.
www.docman.gr
7.
, /.
1 8
. 2 11 .. 2386/53 "
( ' 111), .. 120/60
" " ( ' 30)
28 . 2 . 1418/84
, , , ,
. 1069/80, 890/79 2234/52.
1 9
[1. 25 (. 3), 26 (. 3), 27 (. 2 5), 34 (. 7), 36 (. 12), 43 (. 6), 47
(. 4) 48 (. 3, 5 6) .. 609/85
.
27 (. 2 5), 34 (. 7), 47 (. 4) 48 (. 3, 5 6)
./
748
]
2. 36 . 8 ./ ,
.
3. ' / .
2 0
e-book -18/4/2012
' ./ :
) , , ,
, .
) :
, .
, , .
) , ,
.
) .
748
419
1 19 3 12 . 3263/2004, -179
.3669/2008---.
www.docman.gr
) , ,
, .
' 2 1
1. 20
:
) 1.3.1986
)
1.3.86.
2.' 1.3.86
1.3.86,
. 7 17 ,
, .
3. ( )
,
,
.
4. 15 16 /
. '
, /.
5. /, .
1418/84 ./ .
, , ,
.
e-book -18/4/2012
, 15 1987
420
.3669/2008---.
www.docman.gr
.. 9 9 /1 8 .3 .1 9 9 2 / ( 4 6 '/2 4 .3 .1 9 9 2 . - . - 6 6 /9 2 )
749
:
1. . 4 81 . 1958/91 " ,
" ( ' 122).
2. . 738/91 111/92
, :
' -
' 1
750
(, , , ,
, , ).
' -
e-book -18/4/2012
749
421
-.
..,
2007 - 2013.
750
. . 7 80 . 3057/2002, -239/ : ..
99/1992 : ) "" ""
...... 5 ..
99/1992, ) , , ,
......
. ......, " "
.. ......, " " , 3 . 2121/1991 (
36 ), , 6 30 .
2190/1994 .
, '
...... ).
.3669/2008---.
www.docman.gr
' 2
1. ,
'
(.),
.
2. , , ,
(). .
' 3
1. ,
. 716/1977 " ", .
2. , ,
, , .
,
,
..
3. . 716/77
, , .
, , ,
, . '
, . ,
, .
' 4
' 5 ,
1. ,
..
2.
.
.
, ,
.
e-book -18/4/2012
, ,
.
. .
422
.3669/2008---.
www.docman.gr
3. ,
.
'
.
' 6
-
1.
, , ,
- - ( 13 . 1948/91 '83)
.
2. :
/
/ ,
/
/ ,
.
/ ' .
/ , , , ,
, .
/ ,
, , .
/ .
/ .
/ , ().
/
, , .
e-book -18/4/2012
3.
. (. 59 11 .1881/90,
42) '
.
423
4. ,
13 . 1948/91 ,
.
.
' 7
.3669/2008---.
www.docman.gr
1.
., 2 . 1 . ' ' .. 263/87 ( '
127) . 4 2
.
2.
2 . 1 . ' .. 263/87, 1
.. 609/85.
.
3. , .
4.
... ., .
, ,
,
.
.
5. ,
. ,
,
.
' 8
. 1418/84 ./ 609/85 263/87,
:
/ ,
..
, ,
...
, 5
,
.
/
10 .. 609/85 ,
.
, , -
, ,
, , ...
, " ",
6-10
.. 609/85, ' .
e-book -18/4/2012
, 20 .. 609/85.
424
.3669/2008---.
www.docman.gr
, ... . 3
10 .. 609/85 , ...
" " 10 .. 609/85.
/
,
, ,
... . ,
, , ,
, ,
. ,
, ,
, ,
, ...
' 9
,
1. ., , ,
.
,
, ,
,
, .
, , ,
,
.
2.
. 3 81 . 1958/91 10
.
3. ,
, 6 ,
(, ...)
( ...).
e-book -18/4/2012
4. , ,
, , , ,
, ,
.
425
,
,
. ,
.
5. ,
. , ,
,
.
. 15 ,
, .
.3669/2008---.
www.docman.gr
6.
. ,
.
' 1 0
751
752
1. ., ,
,
. ,
, , , , ,
. 3 81 . 1958/91.
19 20 . 1876/90 ( ' 27),
.
,
.
2.
, .
, ,
,
, .
, ,
(5) . (3)
,
, ,
753
.
35//23-2-2012.A , ,
. () 40 1.
....
(......)
, , , ,
, ,
, , 2 6 .. 164/2004
( 134), (5) .
(5) ,
, ....... 2.
5 .. 164/2004. 3.
.. 164/2004 1
......
.
752
NOMO . 3812 - A 234/28.12.2009
(..) 1 14 . 2190/1994.
1 2 14 . 2190/1994 ( 28 ), , :
1.()2. : (). ,
. ,
, , ,
.
753
2 10 .. 99/1992 16 .3525/2007
(162)
e-book -18/4/2012
751.4049/23.2.2012-
426
.3669/2008---.
www.docman.gr
3. .,
, .. 65/1973 "
" 23 . 4 .
1735/87, .
4. ., ,
,
2 . 2 3 .. 263/87.
' 1 1
1. ,
, :
) ,
, )
, ,
754
,
755
2. / '
. 1 25 .. 609/85.
3.
, , ... ,
,
.
' 1 2
- -
e-book -18/4/2012
1. , ...,
, .,
, '
.
' ,
2. ' ,
, , , , , ,
754
./.7/1/2010 . . , (II
),
,
, 1/7446/14.1.2002
, 45.000 ,
(3)
.
755
427
.1 11 .33 19 . 2947/01, -228 '
.3669/2008---.
www.docman.gr
11
, ,
.
3. , .
, , ,
... , ,
. , ' ,
., , ,
, , 3 . 20 . ' .
1797/88.
,
/
.
4. ,
,
,
/.
5. , ,
, ,
, , ...,
, , , ...
.
,
. ' . 20
3 . 1797/88, .
7. ,
.
' 1 3
756
. . 3 19 . 2947/2001, -228 /' "
, 1 .. 99/1992
( 46 '),
,
, ").
757
. . 29 10 . 3207/2003, -302 / :
, 1 .. 99/1992 . 3028/2002
43 .. 609/1985 ).
758
.3614/2007- A 267/3.12.2007.,
2007 2013. 25.9 15 10 .
3840/30.3.2010- A 53/31.3.2010 9.
. 1418/1984
e-book -18/4/2012
,
81 . 1958/91 " -
" ( ' 122 /,
. 1797/88
756 757 758 759
, . 1418/84
, 716/77
428
.3669/2008---.
www.docman.gr
( ' 295), /,
.
' 1 4
'
/ .
.
e-book -18/4/2012
, 18 1992
429
( 55 ), , : )
, )
, 37 . 3028/2002 ( 153 ) )
. 5%
,
.
759
/109/1997. . .
,
,
50% .
17/27/2/1997. . .
109/1997 , ;
, , ,
, 50%
.
.3669/2008---.
www.docman.gr
.. 4 3 7 /2 1 .4 .1 9 8 1 ( ' 1 2 0 /5 .5 .1 9 8 1 , . . ' 1 4 8 )
' :
1. :
) 16, . 3 . 998/79 "
" ) 223 312 .. 86/69 " ".
2. . . 380/81
, :
'
' 1
'
' 2
e-book -18/4/2012
1.
.
430
.3669/2008---.
www.docman.gr
1. '
' '
.
2. '
'
. '
.
3.
. 4 16 . 998/79,
.
' 3
'
1. '
. 716/77 "
".
2.
,
'
.
' 4
'
e-book -18/4/2012
1. '
.
'
'
.
431
2. '
. 716/77 .
' '
(.. . ) '
3 . 2 .
' 5
,
.3669/2008---.
www.docman.gr
1.
.
2. .
3.
,
' .
4.
.
5. , '
, . 3 .
6. '
'
,
. .
'
' 6
1. , '
.
2. . 1
,
,
.
4. . 2 '
. 1 .
5.
.
6.
,
.
' 7
e-book -18/4/2012
3. '
.
432
.3669/2008---.
www.docman.gr
1. 1
. 1 16 . 998/79
, ' '
.
2.
,
' .
3. , . 1
.
4.
'
. '
.
' 8
'
1. '
'
16
.
' '
.
.
e-book -18/4/2012
2. .
433
3. '
, , ,
,
,
'
:
'
' /
',
,
.
' 9
'
1. ' '
' , , , .
.3669/2008---.
www.docman.gr
, '
: , , , , ,
, , , ,
,
' .
.
2. ' '
, .
.
3. '
, '
100.000 . ( )
. 4
100.001 - 300.000 . 300.001500.000 . 500.000 .
.
' .
4. '
, ' . '
, '
. ,
.
' 1 0
2. '
'
' '
9 ' .
3.
' .
' 1 1
e-book -18/4/2012
1. '
9
, , , .
.. 1198/72 .
'
.
434
.3669/2008---.
www.docman.gr
1. 9
, . 4 9
.
2.
5
.
.
3. 5%
.
'
. '
2% ,
.
4.
5 .
.
. '
, ' '
.
5. ' ,
,
10 .
' 1 2
e-book -18/4/2012
435
1.
9 ' ' ,
, , , '
.
'
.
2.
.
. 5
'
.
3.
5
/ .
.3669/2008---.
www.docman.gr
4. 9 ,
, 10
. 4 9 .
5.
.
6. ,
,
.
' 1 3
'
1. '
.
2.
,
.
3. '
,
, .
4.
.
'
.
6. ' '
.
7. ,
. ' 8
, .
8. , . ,
.
9. ,
'
e-book -18/4/2012
5.
,
.
.
.
436
.3669/2008---.
www.docman.gr
,
.
10.
.
.
11. , ,
. 5 .
12.
.
' 1 4
' ,
,
.
.
.
' 1 5
-
1.
, ..
.
2. ' , , ,
, ' ,
3 9 '
.
e-book -18/4/2012
3. , ' , ,
, , , , , ,
, '
.
437
4. ,
, , ..
,
' ' , '
3.000 . .
'
30.000 ,
.
5.
, ' '
.3669/2008---.
www.docman.gr
75.000 ,
.
6. ,
'
'
75.000
, .
7.
,
, , .. '
, , . '
4 9 .
,
, ' 25.000 ,
100.000 .
8. '
, '
,
, .
9.
.
'
( . .. . )
' 1 6
2. .... ' 1
, , ,
, .
, , ,
,
.
.
3. ....
1 , , 9
.689/1977 " "
", , 5 778/78
"
",
.
e-book -18/4/2012
1. '
',
, .
438
.3669/2008---.
www.docman.gr
4. .... ' 1
, ,
, 4 :
' ' 1.000.000 .
' ' 2.000.000 .
' ' 1.000.000 4.000.000 '
' '
1.000.000 .
5. , 9 15
760
'
=1/2 :
- 1 =
- 2 =
1980.
.
.4
,
9 15 .
31.12.1980
(=1).
6. .... ' .
.
7. , , , ....
' , ,
.
' 1 7
. .. .
e-book -18/4/2012
1. .... '
, ', ', ' ,
, '
18
. 1811/1951.
439
760
115074/472/2011- 381//11-3-2011. ,
.. 437/81. , 2011 ,
16, . 5 .. 437/81, , 17,98
(=1/2=119,403/6,642=17,98).
.3669/2008---.
www.docman.gr
2. '
.
3. ' , '
,
,
' .
4. '
'
.
5. '
' .
6. ....
.716/77,
.
' 1 8
,
1. ....
'.
2. ....
:
)
.
) .
) .
3. , (, , .) ,
(15)
.
4. ....
, , .
' 1 9
, . . . .
e-book -18/4/2012
) )
3 17
. ,
, , ,
, ,
, ' ,
.
440
.3669/2008---.
www.docman.gr
1. .... , .
'
.
2.
.
,
.
3.
17
.
' ,
18 .
.
.7 16 .
' 2 0
' . . . . -
761
1. ....
.
2. ....
, .
3. .... '
.
e-book -18/4/2012
4.
, .
,
.
441
5. ,
,
.
, '
, ,
, , '
' , ,
.
761
1 .1 .` .12 .2647/1998 (` 237/22.10.1998) : "1.
, : ......
: 12) , , ,
( 16 .. 437/1981, 120 `)".
.3669/2008---.
www.docman.gr
6. '
3 4
' , .
' 2 1
.. 17/22.2.1956
,
' ,
.
' 2 2
:
) 17/22.2.56 .. " "
e-book -18/4/2012
) 13-9/2.11.1959 .. " '".
442
.3669/2008---.
www.docman.gr
, , , 2010
., . , 2009
., -, . 2011
.-., , 2009
, ,
., , 4/2011
, ,,1/2009
, , 2/2009
e-book -18/4/2012
, ,,
.,
443
, D.E.A., ,
, 2/2005
, 2009-2010- ,
. (
)
,,- , , 2/2008
,- ,
, 2011,( )
, - , , 2/2010
.3669/2008---.
www.docman.gr
,LLM,- , 3/2010
e-book -18/4/2012
,LLM,, ,
(in hause)
444
You might also like
- ΣΑΥ ΠΑΡΑΔΕΙΓΜΑDocument49 pagesΣΑΥ ΠΑΡΑΔΕΙΓΜΑGeorg VatsellasNo ratings yet
- ΝΟΜΟΣ φεκ 270 ΜΕ ΤΡΟΠΟΠΟΙΗΣΕΙΣDocument29 pagesΝΟΜΟΣ φεκ 270 ΜΕ ΤΡΟΠΟΠΟΙΗΣΕΙΣGeorge Gigelos100% (1)
- ΠΠΔ ΓΙΑ ΤΟΥΡΙΣΤΙΚΑDocument8 pagesΠΠΔ ΓΙΑ ΤΟΥΡΙΣΤΙΚΑStathis EconomouNo ratings yet
- ΤΕΕ Νέα Διαδικασία Έκδοσης Οικοδομικών ΑδειώνDocument32 pagesΤΕΕ Νέα Διαδικασία Έκδοσης Οικοδομικών ΑδειώνElias BuNo ratings yet
- ΔΙΑΓΡΑΜΜΑ ΡΟΗΣDocument1 pageΔΙΑΓΡΑΜΜΑ ΡΟΗΣEvangelos Angelou100% (1)
- Αποστάσεις κτιρίων από τα όρια τους η όρια οδών: 3η ΈκδοσηFrom EverandΑποστάσεις κτιρίων από τα όρια τους η όρια οδών: 3η ΈκδοσηNo ratings yet
- Ν 4412/2016Document481 pagesΝ 4412/2016Αγγελική ΧατζάκουNo ratings yet
- Κώδικας κατάστασης δημοσίων πολιτικών υπαλλήλων Λαγούδης Απρ-2012Document139 pagesΚώδικας κατάστασης δημοσίων πολιτικών υπαλλήλων Λαγούδης Απρ-2012Anonymous aVa96ZzNo ratings yet
- ΣΥΛΛΟΓΗ ΔΙΑΤΑΞΕΩΝ ΕΚΚΑΘΑΡΙΣΗΣ ΔΑΠΑΝΩΝ PDFDocument156 pagesΣΥΛΛΟΓΗ ΔΙΑΤΑΞΕΩΝ ΕΚΚΑΘΑΡΙΣΗΣ ΔΑΠΑΝΩΝ PDFscijugeor34028100% (1)
- Business Plan TemplateDocument39 pagesBusiness Plan TemplateKONSTANTINOS AMPATZISNo ratings yet
- θεμελιακη γειωση ELVIXDocument52 pagesθεμελιακη γειωση ELVIXalifragisNo ratings yet
- ΠΡΟΔΗΜΟΣΙΕΥΣΗ-ΕΞΟΙΚΟΝΟΜΩ-ΕΠΙΧΕΙΡΩ 7 10 2022Document18 pagesΠΡΟΔΗΜΟΣΙΕΥΣΗ-ΕΞΟΙΚΟΝΟΜΩ-ΕΠΙΧΕΙΡΩ 7 10 2022Starakas StavrosNo ratings yet
- Λογιστική Κόστους final PDFDocument69 pagesΛογιστική Κόστους final PDFΑντώνης ΚαργαδούρηςNo ratings yet
- ΔΗΜΟΣΙΕΣ ΣΥΜΒΑΣΕΙΣ ΕΡΓΩΝ ΠΡΟΜΗΘΕΙΩΝ & ΥΠΗΡΕΣΙΩΝ ΝΟΜΟΣ 4412.2016 ΠΡΑΚΤΙΚΟΣ ΟΔΗΓΟΣ PDFDocument38 pagesΔΗΜΟΣΙΕΣ ΣΥΜΒΑΣΕΙΣ ΕΡΓΩΝ ΠΡΟΜΗΘΕΙΩΝ & ΥΠΗΡΕΣΙΩΝ ΝΟΜΟΣ 4412.2016 ΠΡΑΚΤΙΚΟΣ ΟΔΗΓΟΣ PDFkavad4No ratings yet
- Σημειώσεις επί του Ν. 4412/2016 περί δημοσίων συμβάσεωνDocument56 pagesΣημειώσεις επί του Ν. 4412/2016 περί δημοσίων συμβάσεωνΕυάγγελος Εμμανουηλίδης100% (2)
- ΟΔΗΓΙΕΣ ΣΧΕΔΙΑΣΜΟΥ ΚΑΙ ΕΛΕΓΧΟΥ ΕΓΚΑΤΑΣΤΑΣΕΩΝ ΟΔΟΦΩΤΙΣΜΟΥDocument63 pagesΟΔΗΓΙΕΣ ΣΧΕΔΙΑΣΜΟΥ ΚΑΙ ΕΛΕΓΧΟΥ ΕΓΚΑΤΑΣΤΑΣΕΩΝ ΟΔΟΦΩΤΙΣΜΟΥGiorgos PapakonstantinouNo ratings yet
- 317 V3am - Fin1-Price ListDocument22 pages317 V3am - Fin1-Price ListChris RodopoulosNo ratings yet
- διαμεσολάβηση σύμβαση ΧάγηςDocument116 pagesδιαμεσολάβηση σύμβαση ΧάγηςFirfirikaNo ratings yet
- ΝΕΟ ΘΕΣΜΙΚΟ ΠΛΑΙΣΙΟ ΔΗΜΟΣΙΩΝ ΣΥΜΒΑΣΕΩΝ Ευη ΛΑΠΠΑDocument171 pagesΝΕΟ ΘΕΣΜΙΚΟ ΠΛΑΙΣΙΟ ΔΗΜΟΣΙΩΝ ΣΥΜΒΑΣΕΩΝ Ευη ΛΑΠΠΑTotos TotopoulosNo ratings yet
- 6. ΕΓΚΥΚΛΙΟΣ ΙΚΑ Ε41-82-25.04.2014 PDFDocument11 pages6. ΕΓΚΥΚΛΙΟΣ ΙΚΑ Ε41-82-25.04.2014 PDFBabis ArbiliosNo ratings yet
- Sintecno HellasDocument41 pagesSintecno HellasAtrix PhoneNo ratings yet
- ΥΓΕΙΟΝΟΜΙΚΕΣ ΔΙΑΤΑΞΕΙΣDocument43 pagesΥΓΕΙΟΝΟΜΙΚΕΣ ΔΙΑΤΑΞΕΙΣAnastasiaNo ratings yet
- Δημόσια Έργα-Κωδικοποίηση ΝομοθεσίαςDocument247 pagesΔημόσια Έργα-Κωδικοποίηση Νομοθεσίαςpanagiotis100% (17)
- Το εργολαβικό αντάλλαγμα στα δημόσια έργαDocument28 pagesΤο εργολαβικό αντάλλαγμα στα δημόσια έργαGiannis VoulgarakisNo ratings yet
- ΕΚΠΑΙΔΕΥΤΙΚΟ ΥΛΙΚΟ-ΟΔΗΓΟΣ ΕΚΠΑΙΔΕΥΤΙΚΟΥDocument28 pagesΕΚΠΑΙΔΕΥΤΙΚΟ ΥΛΙΚΟ-ΟΔΗΓΟΣ ΕΚΠΑΙΔΕΥΤΙΚΟΥSarah Martin100% (1)
- ΜΗΧΑΝΙΚΗ ΣΤΕΡΕΟΥ (θεωρία ασκήσεις)Document600 pagesΜΗΧΑΝΙΚΗ ΣΤΕΡΕΟΥ (θεωρία ασκήσεις)johnmast0% (1)
- Εγχειρίδιο Νομοθεσίας Τόμος Α PDFDocument339 pagesΕγχειρίδιο Νομοθεσίας Τόμος Α PDFdanndiamondNo ratings yet
- ΕΠΙΧΕΙΡΗΜΑΤΙΚΟ ΣΧΕΔΙΟ ΘΕΡΜΟΚΗΠΙΩΝ ΤΥΠΙΚΟ & ΥΔΡΟΠΟΝΙΑΣ - Malamateniou - MDocument125 pagesΕΠΙΧΕΙΡΗΜΑΤΙΚΟ ΣΧΕΔΙΟ ΘΕΡΜΟΚΗΠΙΩΝ ΤΥΠΙΚΟ & ΥΔΡΟΠΟΝΙΑΣ - Malamateniou - MAthanassios CharitosNo ratings yet
- Τεχνική κατάρτιση επαγγελματιών μονωτών-στεγανοποιητώνDocument296 pagesΤεχνική κατάρτιση επαγγελματιών μονωτών-στεγανοποιητώνNikolas ChionasNo ratings yet
- Οδηγίες Μελέτης Οχυρωματικών ΈργωνDocument385 pagesΟδηγίες Μελέτης Οχυρωματικών ΈργωνefthimiouNo ratings yet
- Ιδιωτικό συμφωνητικό ανάθεση εκπόνησης πλήρους μελέτης για την ανέγερση κτηρίουDocument14 pagesΙδιωτικό συμφωνητικό ανάθεση εκπόνησης πλήρους μελέτης για την ανέγερση κτηρίουSophia StampouliNo ratings yet
- ΜΕΛΕΤΗ ΨΥΞΗΣ ΚΑΙ ΘΕΡΜΑΝΣΗΣ ΓΙΑ ΜΟΝΟΚΑΤΟΙΚΙΑ ΣΤΑ ΚΑΛΑΒΡΥΤΑ... ΑΝΤΛΙΑΣ ΘΕΡΜΟΤΗΤΑΣDocument556 pagesΜΕΛΕΤΗ ΨΥΞΗΣ ΚΑΙ ΘΕΡΜΑΝΣΗΣ ΓΙΑ ΜΟΝΟΚΑΤΟΙΚΙΑ ΣΤΑ ΚΑΛΑΒΡΥΤΑ... ΑΝΤΛΙΑΣ ΘΕΡΜΟΤΗΤΑΣmina karaliNo ratings yet
- Κανονισμός ΠυροπροστασίαςDocument79 pagesΚανονισμός ΠυροπροστασίαςGeorge PetsagourakisNo ratings yet
- συμβαση εκτελεσης δημοσιου εργου PDFDocument209 pagesσυμβαση εκτελεσης δημοσιου εργου PDFPavlos MetallinosNo ratings yet
- μέτρηση αντίστασης γείωσηςDocument3 pagesμέτρηση αντίστασης γείωσηςehe_greece100% (1)
- Epagelmatika Dikeomata MixanikonDocument48 pagesEpagelmatika Dikeomata Mixanikonpanos98765No ratings yet
- ΣΑΥDocument4 pagesΣΑΥΒαγγελης ΔημητριουNo ratings yet
- PR EfarmogisDocument13 pagesPR EfarmogisKostas PapaioannouNo ratings yet
- Durostick - Επισκευές Και ΑνακαινήσειςDocument254 pagesDurostick - Επισκευές Και Ανακαινήσειςhitech444No ratings yet
- 4178 ΕΡΩΤΑΠΑΝΤΗΣΕΙΣ ΤΕΕDocument408 pages4178 ΕΡΩΤΑΠΑΝΤΗΣΕΙΣ ΤΕΕjjrozo100% (1)
- PR Analogismou PDFDocument22 pagesPR Analogismou PDFKonstantinos PapaioannouNo ratings yet
- ΜΕΛΕΤΗ ΥΔΡΕΥΣΗΣ ΑΠΟΧΕΤΕΥΣΗΣ ΔΕΚ- ΒΑΡΗDocument10 pagesΜΕΛΕΤΗ ΥΔΡΕΥΣΗΣ ΑΠΟΧΕΤΕΥΣΗΣ ΔΕΚ- ΒΑΡΗAntoinette KetsetziNo ratings yet
- Arxitektoniko Sxedio (G Genikou Lykeiou - Epilogis) BMDocument164 pagesArxitektoniko Sxedio (G Genikou Lykeiou - Epilogis) BMkostasNo ratings yet
- Mydata 4Document176 pagesMydata 4giorgos1978No ratings yet
- Παιδί και Οπτικοακουστικά μέσα επικοινωνίαςDocument175 pagesΠαιδί και Οπτικοακουστικά μέσα επικοινωνίαςdesdimNo ratings yet
- Λεξικό οικοδομικήςDocument14 pagesΛεξικό οικοδομικήςpchaviarasNo ratings yet
- Οδηγός Για Τη Διαχείριση ΈργωνDocument51 pagesΟδηγός Για Τη Διαχείριση ΈργωνGio PalNo ratings yet
- Υπόδειγμα Business PlanDocument31 pagesΥπόδειγμα Business PlanTJS13No ratings yet
- Nicos Valsamakis As A Bioclimatic ArchitDocument103 pagesNicos Valsamakis As A Bioclimatic ArchitkwstikosNo ratings yet
- NSK Dim ErgaDocument308 pagesNSK Dim Ergapocopicos100% (1)
- Final Dioikhsh Kai Endynamwsh BookDocument214 pagesFinal Dioikhsh Kai Endynamwsh BookPAMi.75No ratings yet
- Ξέρω σκυρόδεμα, εδάφη, ασφαλτικά ... Ε, καιDocument4 pagesΞέρω σκυρόδεμα, εδάφη, ασφαλτικά ... Ε, καιCostas SachpazisNo ratings yet
- ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣDocument1 pageΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣAntonia GiannioyNo ratings yet
- Συνοπτικός Οδηγός Δικαιολογητικών για την έκδοση μιας άδειας οικοδομήςFrom EverandΣυνοπτικός Οδηγός Δικαιολογητικών για την έκδοση μιας άδειας οικοδομήςNo ratings yet
- Διαχείριση έργου: Οδηγήστε την ομάδα σας στην επιτυχία σε κάθε έργοFrom EverandΔιαχείριση έργου: Οδηγήστε την ομάδα σας στην επιτυχία σε κάθε έργοNo ratings yet
- Πως γίνεται ο υπολογισμός του Δ σε ένα διάγραμμα δόμησηςFrom EverandΠως γίνεται ο υπολογισμός του Δ σε ένα διάγραμμα δόμησηςNo ratings yet
- ΜΙΣΘΟΛΟΓΙΟDocument127 pagesΜΙΣΘΟΛΟΓΙΟKaterina KarabelaNo ratings yet
