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'tou n:vs'6Jla'toc; TI')c; n:apan:avm

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acr<paA.tmtKOU JlE'tpOU, bEbOJlEvOU O'tt 11 n:eptOUcrtaKf} Ka'tUcr'taOll (KtVll'tft Kat aKtVTlTI'J
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it

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Ka9ima'tat avaYKaia 11 "-it'1'11 'tOU ampaA.tcr'ttKou JlE'tpou. Au't6c;, 6.Umms, Eivat Kat o
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npooitlro~

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napOVTCOV 1tpayJ1aTtKOOV 1tEplO'TaTtKOOV Kcl1t0101> O'l>'YKEKplf1EvOU
en&iyovaa~ n&pinTID<J11~,

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avenavop9roTrov it oi>aKola avacrTpt\jllflCOV KaTacrTO:aerov (MllpAE> 9804/2011 TNIT


N6Jloc;, Mflpl::up 790/2011 Kat 206/2011 a011Jl., MI1p9ecr 13293/2010 Xplll 2010. 635,
MllpPo<i 3417/2007 Kat 3623/2006 TNIT N6Jloc;, MflpAO 449/2004 NoB 2004. 331,
MllpAE> 31955/1995 TNfi N6Jloc;, MflpAE> 12407/1985 Ll 1985. 725, Kp6.V11s cre
KepaJ.tea/ KovoulT}/ NiKa, EpJ.t11VEia KIToA.Ll EKMcretc; l::O:KKouA.a 2000, T6Jloc; II, 6.p9po
706, ap. 3 Kat E. ftaw6n:ouA.ou cre I. XaJlT}A.oOffipT}/ E>eJl. KA.ouKiva, Acr<paA.tcrnK6.

Me'tpa., NoJltKft

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2008.667), ltJf'lO 1Cl0avo).6f'l/Ul/r; aTCO~BVlOUl/r; TOV OffJBIUTtJ ano T71V KaTaU:Xenj
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(MilpAO 2967/2007 o.rc., EzpBov 8/2001 ApxN 2002.670), wr; rhozar; voovp.f:vtTr; sKeiVtTr;

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rcpomaoia rov ovuzaanKov oucazcbp.aror;, ro orcoio rcpercez v' a(]'(paJ..zuOef arco rov
OZKazovxo, yza va P.ll rcpo'ev"Osi, arco UJV ppaOVUJm UJr; erciAVUtTr; UJr; ozarpop6.r;, OVUlcOOtTr;
Kaz avarcorpercror; Kivovvor; (MilpAO 2967/2007 JEE 2007.957, MilpAO 449/2004 NoB

2004.831, MilpA8 1146/2002 ApxN 2002.647, MIIpAap 67/1999 ApxN 2000.546,


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14413/1994 ApxN MZ. 751, MilpAO 22493/1994 EMvq 37.707, MilpBeu 23867/1993
NoB 42.233, MilpXaJ..K 686/1991 .<.123.262).

'ETcn, TJ 1tpocriDptvft EWOJ.l.TJ 1tpocrraoia, 'tllV o1toia 1ta.psxouv Ta. acrcpa.A.tcrnKa J.l.ETpa.
Kat

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19987/2005).

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mov o<pstAifl'\ fl'\V n:apoxfl, n:ou an:oteA.si to aVttKEtJ.lEVO tl'\<;

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'tOU~

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En:t~cillitat

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tov v. 2915/2001, A 2002, crsA.. 421 en:.). ilepav autrov, to cip9po 983 4 KiloU opiset,
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an:6 to Ka9' '6A.l'\V apf16oto otKacrtftpto tou t6nou, 6nou np6KEttat va EKtEAEO'touv. H
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rcp6Kezr:az va eKT:eA.earovv. Kar:O. l'l'fV evvoza V7c; t5uha,l'/q av~c;, aptJ6t5w Kar:O. r:61eo yza 11
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3g lt 'no1 AOOJ3X10l.D A<?:>tDWn01d3JL ltrf9:XD AOOlA9A3rfOJLD A9X(l.l A0010lL9 A001 lt.oAnd'9fJllL3
m:x lt.olt}OJL)l3 s.o pgodu nA 1D13X?gA3 S91nn Ao.o9en:x '<,to1nn ,lD:x Snrf

md?1roAD Slu lt.olt}OJLOAD:X1 lt '9:>t11.01do pemm1nrf nA 'lt.ond>9JLD lpttwD:x1g lt:>t1g}.03"(31


3rf no ,SD:>t 0.01 '91D:X Snrf

SoA3rfp:xms m:x Sorf1.o'9g no1<,to1 :>t3 Sm 13Xdyu.A 'A<?1nn DJrflt] lu D1odd9un srl 'Slu
S?1ro1.o1JL Sno1.o ydod>1d3urfn.o
5?ADd>rl3

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ltd'9g D139.09dlL 3rf
no ,SD:X no1 Sn}.On01d3JL SlultAJ:>tD Slu lt.oAndygm3lpt11A0""(3rf Alu.o n1lu91Dg3g 3rf J3Lltgo
nou '59AOA.3.t 'Sno1 A<?3.olp.mun Am1

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Slu Slt.olt}OJLOAD:X1 D13d5JX.ong lpt11A0"("(3rf lt I}AD91JL 1DAJ3 'S<?JL3An3: no1

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Slu :X3 Snrf A003.0<?1~D lt.oltJOJLOAD:>t1 Altl Sodu Sm n1lu9mg3gn Alil13{)X.DlA3 no ,en:x o 'Snrf
JlADA?JLD no1 S13.0<?3dXoun

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TJ ocpetl.:i) t01> Ka8' 01>

B1C

criJJ.lBpa mo 0'1>VoA.tK6 nocr6 trov evpro

tmv me; avro O!lVel.!lKOOV OUJ.lPacrerov avspxetat


sp~oJ.11)VTa xtA.uJ.~mv

TptaKoo'l(ov s1;1)VTa nms

KUl EVO~ AE1tTOV (19.630,12 + 32.473,51 + 18.261,38 = 70.365,01).


Enst~1)

yta TTJV el;acrcpaA.taf) J.lac; J.l.Sxpt TTJV sKOOO'TJ teA.emoiKou otKamtKi)c;

anocpacreroc;, Ka8roc; TJ anaiTTJcriJ J.lac; K1.VOuve'6et, Kpivetat avaYJCaia 11 sKOOO'TJ an6cpaO'T)c;


tou 6tKaO'tTJpiou :Eac;, J.le TTJV onoia va otatacrcretat Kata tou Ka8' ou, 11:poc; el;acrcpaA.tO'TJ
TT)c; al;imcri)c; J.lac; Kat' amou, !l1t0 KecpaA.atO, t6Kouc;, OtK!lO'ttKa sl;ooa Kat sl;ooa
eKteA.Screroc; TJ O'l>VTTJPTJttKfJ KatacrxeO'TJ tmv anatTi)crerov, nou OtaTTJpei o Ka8' ou etc;
Xeipac; trov tpanel;;tKrov tOpuJ.latrov, 1t01> e0pe'6ouv O'TTJV A9ftva J.l.SXPt tou nocrou trov
evpro spooJ.ll}VTa

xtA.ui~rov

TptaKoO'teov sl;ftVTa nms Kat

sv6~

A.EnTo-6 (19.630,12 +

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Tmv E1lpm

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Enet~it

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T01J 1tOO'OV

(72.000,00).

O'l>Vtpsxet, Kata ta avmtspm, v6J.ltflTJ 7tepintroO'TJ O'l>VtTJPTJttK:iJc; KatacrxeO'TJc;

etc; xeipac; tphou Kata ta optsOJ.lBVU O't!l ap8pa 707 e1t. Kat etOtKOtepa 712 KIIoA.6 Kilt
O"totXet08eteitat eneiyoucra nepintmO'T) Kat, taut6XPova, aJ.lBcroc; Kivouvoc; yta TTJV J.lTJ
tKavonoiTJO'T) TT)c; anaitT)cri)c; J.lac;, 11 onoia J.le to 7tEpacrJ.la tou xpovou Ka8imatat
7teptcrcr6tepo emcrcpaA.ftc; Kat, O'l>Venroc;, OtKatoA.oyeitat TJ A.fi'VTJ tou attm)J.lBVou
acrcpaA.tcrnKou J.l.Stpou.
Enst~it

O'l>VtPEXet nepi7ttroO'T) yta TTJV sKOOO'TJ 1tpocrroptV!)c; Otatayftc;, crxenlCf]c; J.lB to

A.T)ntso acrcpaA.tmtK6 flEtpo, flEXPt TTJV EKOOO'TJ a7tocpacreroc; e1ti TT)c; napo'60'T)c; atTi)creroc;
J.lac;, 11 o1toia eivat avayKaia yta TTJ OtacrcpaA.tO'T) tT)c; a1tatTi)creroc; J.lac;, npE7tet yt' auto va
eK009ei npocrroptvf] otatayiJ, a7tayopeuoucra crtov Kae' 01> TTJ otMeO'T), aUa Kilt
o1totaoft7tote aA.A.TJ fletapoA.ft trov anatTi)cremv, nou otaTT)pei o Ka9' ou etc; xsipac; trov
tpa1tel;;tKrov topuflcl.trov, 11:01> eopeuouv O'tTJV A9ftva J.lEXPt TTJV EKOOO'TJ a1tocpacreroc; E1ti tT)c;
atTi)creroc; J.lac;.
Enst~1)

TJ napo'6cra J.l!lc; eivat VOJ.ll.flTJ, paO'l.J.lTJ Kat aA.T)Stvft O'TT)pil;;et!ll. O't!l ap8pa 682

E1t. K.I1oA..6. 1ca9roc; e1ttO'T)c; Kat O't!l ap8p. 707-724 K.I1oA..6.

riA TOV:E AOrOYE AYTOYE


Kat JlE Plln1 E1ttcpuA.a.~11

1ta.vto<;

voJliJlou BtKa.troJla.to<; Jla.<;.

AITOYME8A

Na. yivet BEKTI) 1l1ta.pouc:m a.i'tTlcrit flU<;.


Na. A.11cpeouv a.crcpa.A.tm:tKii Jllhpa. ffim:e va. Bta.ta.xeEi 11 cruvtllPlltttdt Ka.tlicrXEO'll
'[(t)V

a.1ta.tn)O'EIDV, 1tOU Ota.tT)pEi 0 Ka.9' ou Et<; xEipa.<; trov

tpa.1tE~lKWV

tOpufllitrov, 1tOU

EOpeuouv O"tllV Aeftva. JlEXPt tau 1tocrou trov E-upro tPooru\VTa. xtluJ.orov -rpuxKocnrov
E~i)VTa.1tEVTE

tOKIDV Ka.t

Ka.t tvoc; I..Emo1> (19.630,12 + 32.473,51 + 18.261,38 = 70.365,01), 1tMov

E~OOrov,

i)-rot JlExPL T01> 1t00'0V TIDV wpci> EPOOJli)VTa o1>o XtluJ.orov

(72.000,00).

Na. EKOo9Ei 7tpocrroptvft Bta.ta.rfl, JlEXPt t11V EKOOO'll a.1tocpacrsro<; E1ti. 'tTl<; 1ta.poucra.<;
a.tn)craffi<; Jla.<;, JlE 'tT\V o1toia. va. Bta.tacrcrEta.t 11 a.7ta.y6pEUO'll 'tTl<; JlBta.PoA.fl<; 'tTl<; VOJltKll<;
Ka.t 1tpa.yfla.ttKfl<; KO.'tUO''tO.O'll<; 01tOta.crOfl1tO'tE U7ta.tn)O'EID<; 'tOU Ka.9 'OU El<; XEipa.<; 'tffiV
tpa.1t&~tKffiv

tBpuJllitrov, 1tou EOpwouv O"tllV Aeftva. JlEXPt tau 1tocrou E-upro tpoof.u]v-ra.

XtluJ.orov -rptaK6atrov sl;i)VT ntVTE Kt tvoc; un-ro1> (19.630,12 + 32.473,51 +


18.261,38 = 70.365,01), 1t"J..iov t6KroV Ka.t

E~OOIDV,

1]-rot JlExPL

TO'U

noao'i)

'TC.OV

E1>pro

EPOoJ11]v-ra ouo XtluJ.orov (72.000,00).


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