API0MOI 952- /2017

TO EIPHNOL\IKEIO A0HNON

l:uyKpor~SflK£ aTT6 TflV ElpflVOO[Kfl E1p~vfl IEwpyavroTTout.ou, TflV

OTTOfa 6p10£ fl np6EOpO<; TOU Tpq.JEAOU<; LU!.JI30UAlOU .b.IOfKflOfl<; TOU

E1pr]VOOIK£fou A8flVWV KOI Tfl lpO!.J!.JOTEO EuTTpa~fa KupiA~ .
l:uv£5pfacr£ Or]!.J601a crro aKpom~p16 rou one; 3 Maprfou 2017 y1a va
OIKOOEI TflV UTTOSWfl !.JETO~u :
Tfl<; avaK6TTroucrac;: <t>wwv~c; AupfcrrrJ rou M1xa~,\, KOTOfKou KaM18£ac;
ATTIK~<; (oo6<; <I:>IAaptrou ap.73) , fl OTTOfa TTapacrraSr]K£ 010 TOU TTAflPE~OUO!OU
OIKfly6pou Tfl<; AEwvfoa l:rai.JOU.
Tr]<; KaS' fl<; r] avaKOTT~ : AvWVUI.Jfl<; rparrE~IK~c;; ETOipfac;; !.JE TflV
ETTWVU!.J[O «· 1-{-f/l.W\<- po$1' CQ.El>i·fAE~D·nTTOU EOpEUEI OTflV flcu Qt~lo{ /f-t'qj.)Ji.!l
. . -o J
(~!J.i- )(Q·~ I )\ KOI EKTTpocrwTTe:frm VOIJII.JO, 11 OTTofa TTapacrr68f1KE 01a rou
TTAflPE~oumou 01Krw6pou Tfl<; Avacrracrfou KovroKwcrra .
H OVOKOTTTOUOO I.JE TflV OTTO 20.12.2016 OVOKOTT~ Tfl<;, TTOU KOTOTESflKE
crn<; 22.12.2016 !.JE IAK: 57333/2016 KOI EAK: 1307/2016 ~~Tr)OE 6cra

OKOUOE 6cra OVOTTTUXSflKOV OTO OKpOOT~piO

MEAETflOE Tfl OIKoypa<pfa

 ME Tr]V KPIVOIJEVFJ avaKOTT~ KOI y1a TOU~ 'A6your,. TllOU a:va<ptpovTm a '
auT~iV ETlliOUiJKETGI~ VOi OKI!JpW8'Ei fl IJE api81JO 11!795/20.16 OIOTOY,~ TTArilPWIJ~<;

Til)<; AIKCXGT~I TOU Elpr]VOOIKEiOt:J A8r]1VWV, r] ~:mofa EK0.68r]KE IJE ~OO'fl Tfl IJETO~U
TWV 01aOiKWV KmapTlaSEfoa: OlJIJ~OO'fl XOP~IVflO'r] 1<; TTIO'TWTIK~<;, KOpTCt<; KCXI IJE
Tti)V OTliOia (Oraray~ TTA!lPWIJ~<;) r] avaKc6Tl1TOI!JCm U.TTOXP£W8flrKE va KOTO:~OA£1
O·TrljV Ka.S' F]<; I"] OVCXKO:r:f~ TO CtVO<pEpOIJEVO a' OUT~V TT00'6:. H OVOKOTT~
OOK~8F]KE VOIJOTUTTO KCII EIJTTp68EaiJICl (ap8po 632 rrap. 1 Kn.o'A.tl) , a•q>OU OTliW<;

nrpoKu.r rw mrr6 TfliV' 6860/9.12.2016 EII(8C:crrJI EuiiSoarJ<; Tr)<; ap1J60iet<; OIKGO'TIK~<;

ETTIHJEA:~rplo<; Tfl<; TT£pl<p€pc:la<; rou E<p£T£iou A8qvwv NiKfil<; MTTiiVIOPfl',. 11
nrpoa~aAAc61JEVfl OIOWY,f} TTAflfPWiJI~~ ETTI008r]KE aTF]V OVOKc6T1iTOI!JO'Q O'TI<;
9'.12.2016 K€11 6rrw<; TlipOKUTTT£1 an6 Tr)V 57278/28.12.2016 tK8EOfl c:nri0ocrrrJ<;
mu a·p1J60rou OtKaanKou ETTI!;JEAiilT~ Tfl<; m:p1<ptpc:1a<; TOU1 E<pc:rEfou AS:r]vwv
rc:wpyibu Kwcrr6TllouAou, Til mr.6 iJ!tp.ou<; Tfl.<; aoKrJ;Sc:iaa KP'IVOfl.IEVIil ava:KOTT~
KOIVOTTOif}8r]KE O'TfilV Ka8' F]~ <Hl<; 28.12.2016. Ap!JOOta: 0£ tKa8' UAr]V KCXI KOTO
T6Tl10V <pEpETO:I y1a· OUs~TflOfl EVWTliiOV TOU TIOpOVTO<; AIKO.O'Ti!]p[OUi IKOTO TflV
TlipOKEiiJIEVfli OIOOIKOO'[a TWV TTEP'IOUOIOKWV 01a<popwv TWV 6p9pwv 614 ETT.
KnE:JAb KOI TTpETT£1 va £~ETGO'T£f m:pOITEpW W<;; TTfPO<; Tfl VOIJIK~ KOI Ol:JOIQ<O'TIK~
~OOI!J:6Tfl.TO: TWV AOY,WV Tfl<;.
LlUIJ<pWVO IJE Tr]j Ol<ira:~n TOU op8fPOU 623' KnoN} KOHl llflV EIOIKf}
Ola:ouwaiiCl TWV ap8pwv 62:4 EW<; 6341 liOU iOIOU1 KwOIKa: iJfTTOpc:i va: ~f1Tr]8£i FJ
tKOOO'fl Olaray.f}<; TIAr]pWIJfJ~. y1a XPFJIJO;TIKE<; OTTOHrrim:l<; ~ OTTOITrlP£1.<; TICXPOX~<;
XPEOypa<pWV, E<pOO.OV r]; Ol!TaJliflO'olil KOII TO O<pEI!AOIJEVO TTOO'O €1T1100£1KVUQJVTOI I!JE
Ofli!JOOIO rli IOIWTIIKO tyypa,<po, TO ty,y,pa(j?a 0£ aura, CtTTO 10 OTliOia TTPOKUTliTEI 11
O.TTOliTr)Ofl KOI TO llTOOO TJ'l<;, l!TpbrEI: KO<TO; lifl 010110~fl TOU ap8pou 626 TTOp. 3
KnE:JM va £1irlau.vcmrovrm Olir]V ahflO'fl y1a TflV tK0ocrf1 llfl<; oramy~<;
TTAr]pWI(.l~<; . n!EpOITEpW, iJE Tf'liV avaKOTT~ KOTO OIOl:Oyf)·c; TTAr]pwp~<;

nrpof36Movrm My01, Eire: Karcl: rou Kupoi!J<; TFJ<; 01mayf)<;; TTAFJ(;)Wf.J·ri<; y1a £M£1~FJ
OlaOIK<aarrK~<; rrpourrr68EcrrJ<;;, EfT£ Ka:ra Tfl<; LiTllap~r];c;, 1111<; arrair[]afl<;, OrJAa:or']

/\6ym 01 OTIOfOI O'UVfO'·Ta<VTQill EfT£ O'E apvr]pfl Tr]<; GI!JV:0pO!;J~<; l(.ll<a<; ~

T11£(;)10cr6n:pwv. liUTr.IKWv rrpmijrro8taEwv TFJ<; £yKupr];c; tKooalil<; 01ara.y~<;
l11Ar]pWf:.l~<; (a:<popouv OflAOO~ Tr]V TUTTIK~I OKUp<6Tii1TO Tfl(,. 01€1TOY,~<;, TT Af'lPW!Jfi'l<;,

fJ( Tr]V EVVOia: 0111 OEV TflfP~81']K<aV 01 6p01 KOI 01 OIOTUTTWG£1<; TTOU OTTOITOUVTOI
Ka:r ' dfPSpa 62'3 c:rr.KmoALi y1a rr]1v tKoOa.fl tyKUpFJ<; 01a.ray~~ TIArJPWf.J~c;), Eh£
O•E OIJ<p10f3~TfjO'fl Tfl<; YEVWFJ(,. KOI Tfl<; (rrrap~fl<; Tfl~ OTWfTr]OT)~ KOT<Cf TO XPOV.O

2
2° <puMo Tl')c; ~£ ap18~6 ~ {_ I 2017 arr6<pOO!lc; TOU E1PilVOOIK£fou A9!1VWV
(EIOIK~ lliOOIKOO[a nepiOUO"IOKWV Llla<popwv- AvaKOTTE<;)

H)<; EKOOOI')<; Tl')<; OIOTay~<; TTi\l')pWI-J~<;; (a<popouv OI')AOO~ TI')V OUOIOOTIK~

OKUpOTI')TO OUT~<; 1-Je TI')V EVVOia OTI 0 OVOKOTTTWV OI-J<piOj31')Tef TI')V (map~r) Tr)<;;
O<peiM<; TOU, rrpo!36Movra<; OVOTpeTTTIKE<; ~ OIOKWAUTIKE<; Tl')<;; yEVVr)Or)<;; Tr)<;;
OTTO[Tr)Or)<; TOU K08' OU r) OVOKOTT~ EVOTOOEI<;- I3A. 0..\An 10/1997 EJ\.il/Vrj 38.
768, An 15/2007 EP.L1/vrJ 49. 149).
Emrr,\tov, arr6 Tr) ypOI-JI-JOTIK~ 01arurrwcrr) Tr)<;; OIOTO~I')<;; Tfl<;; rrap. 3
TOU 6p8pou 1 N. 128/197 5, r) OTTO fa opf~el OTI «emj36Meral e10<p0p6
!3apuvouoa ra rr6ol')<;; cpuoewc; ev EMao1 P.moupyouvra moTwTIKa 1opui-Jara,
rrepiAOI-J!30VOIJEVr)<; KOI Tl')<; T pOTTE~r)<; Tr)<;; EMaoo<;, UTTEp TOU ev Tl')
rrapaypa<pw 1 TOU TTOpOVTO<; 6p8pou P.oyapiOOI-JOU ... », oev TTpOKUTTW r)
8£omo11 orrayopwTIKou Kav6va OIKafou. Me TrJV rraparravw OloTurrwcrrJ o
VOI-JO<; opf~el TI')V emj3oM Tl')<;; EIO<pOpa<;; KOI TO UTTOXPEO VO TI')V KOTOI36..\e1
rrp6owrro, xwpf<; 61-Jw<; va opf~e1 oure Tflv urroxpewTIK~ 1-JETOKUAIO~ Tr)<;;, oun:
01-JW<;; KOI TI')V OTToy6pWOI') 1-JETOKUAIO~<;; Tl')<;. 0 XOPOKT~pa<;; , OAAWOTe, Tr)<;;
e1o<pop6c; Tou N.128/1975, we; Efooc; Ofli-JOOIOVOI-JIK~<; emj36puvol')<;, apx1K6 y1a
ouyK£Kp11-JEVO OKOTTO (ETTIOOTI')OI') OOV£lWV TTpo<;; £~0VWYIKE<;; £TTIX£1p~ot:l<;;) KOI
1-JET6 TI')V Tporrorro[f10r) rrou ETTE<p£p£ o N. 2065/1992, we;, arr6 OIKOVOI-JIK~

6n04JrJ, yev1K6 toooo Tou OfliJOofou, OIKmolloyc;f TflV avo~~Tr)Ofl Tfl<;; orwaofa<;;
Tr)<;; At~fl<;; «j3apUVOUOO» OTI') <pOpOAOYIK~ V01-J08Ecrfa, 6nw<; OUT~ (r] Or)I-JOOfa)
npOKUTIT£1 OTTO Tfl XP~Or) Tl')<;; EV 116yw At~ll<;; 0£ VOI-JOU<; TTOU ewnf~ouv
<p6pou<; ~ EIOq>optc;. AMa OUT£ KOI OVTIKEII-JEVIKO, OTTO TO pU81-JIOTIKO OKOTIO
TOU VOI-JOU, TTpOKUTTT£1 !3601"] OTTOOOKII-JOOfa<;; Tfl<;; OUI-Jj30TIK~<; 1-JETOKUAIOr)<;; Tl')<;
EV AOVW £IO<pop6<;, O<pOU OKOTTO<; TOU VOI-JOU TTOPOI-JEV£1 r) E1-J1-J£0r) £VfOXUOr),
1-JEOW Tl')<;; EIO<pop6<; OUT~<;, Tl')<; ETTIOOTI')OI')<; TWV ETTITOKJWV ouyKEKpii-JEVWV
oavefwv err' w<p£11£fa Tfl<;; E8v1K~<; OIKOVOI-Jia<;;, xwpic; va rrpoKUTTT£1 6n TO
rrp6crwno rrou rrptrr£1 va £mj3apuv8£f T£AIK6 £fvm TO TTIOTWTIKO IOPUI-JOTa.
Iu!JTTEpaoiJOTIK6, an6 ra napanavw npoKum£1 6T1, an6 TON . 128/1975 o(m:
rrpoj3A£TT£TOI pr]TO we; OUI-J!30TIKO OUVOT~ aMa OUT£ KOI orrayop£U£TOI r)
cru!J!30TIK~ 1-JETOKUAIOfl Tr)<; £IO<pop6<;; nou 8wrrf~£TOI 1-JE TO v61JO ouT6. H
pu81JIOTIK~ IOXU<; TOU W<;; OVW VOI-JOU E~OVTA£fTOI OTOV K080p10!JO TOU

3
 /;~\
;o':-:-<"'
.....
. /

Q; ·'-""
( ·~~ "f ,, - "'· :,;..
:-·~,. '\ \ ';I:
, , :.::, , ~, , , oq,~· n.
UlirG:)(pEO,U EVQVTI TO\!J uli]fJO,OIO~ TTpOO:WTTOU OT~ TTtxOIO.IQ• H)<; EVVOfJIJ<; OX,EOTl<; ~ ~ ~:-~~ -~
TTIOU iOpUHa:l fJE TIJ OXETIKIJ! OIQ·W~IJ KOI acpopa, ETTOfJEVW<;, OliT"OKAEIOTIKO TIJV /I>O ~ d{;_
(..KO,e. ETF) ) O)(WIJ
, s: ,
fJETa..,~
, , "' ,
KpOTOU<;. KOI! 'ITICJTrWTIKWV lupUfJOTWV KQI 0:)(1
,
TF)V
~~h J -...:...:..----
N -q "-l/
.:..-·
(Opi~OV:TIO) OXEOIJ. IJETO:~(l TlllCJtWTIKWV IIO!i)Ui.JOTWV KOI OOV:EIOAIJTI!TWV.
H IJHOKUAIO'IJ Tli]<; EICJoq>op<!l<; OTOU<; TEAWllafo.u<; a-urolD<; El!TITpETTEWI j)JE j3ooq
Tli]V OPX~ TIJ~ IOIWTIK~<; OUTOVOIJ ~O<; KOI Eq>OO:OV OEV on:ayopEUETQ:I a:rr6: ciAAri]
616:ra:~n (opS'po 361 AK), liT"ptTw· Of;JW<; va EPI.JflV£u£Ta:J we; arr6KAIO:IJ a'UT6 Tli]

pr]T6 KOI m:ly1a EKTTE.q>pO·O'jJ!EVfl f3ot0Ar]O:Ii] TOU. VOIJ08£Tri] va EliT"Ij3CrAAEI TIJV

mrcpopa QUll~ CJE f3apo<; TWV Tli1011WTIKWV I.OpUi.J<ilTWV TTOU AwoupyOLJIV OTIJV
EAAooa, orr6TE rrpttw va; ava·rrruo:o£Tm e:vT!D<; Ka8opJOfJEv:wv opfwv rrou
rf8EVWII T6oo (!lTTO nc; yt:vJKE<; Kau EIOIKE~ ~YJaTa~£1<; TOU VOIJOU . H £1TJ!f3oJ..~ tr.)<;
Elocpopac; au:r~~ o11o i5av£JoA~liT"TIJ IJTTOp£f! va e:Ae:yx.Se;i aT116 aTT84JrJ 510cpave:Jac;,
16iwc; 6mv e:mlj36M£TOI xwpic; TTP81Jyo:llr.JEVIJ £TTapK~ EVrJIJ·EpwoiJI ~ Kma: Tp6rro
KEKOAUii.JIJEVO. LUI-Jq>WVO IJE TIJ!V ap)(r) lir]<; OIOq>clVEia:<;: KOI TTpOCJ~KOUCJiO<;
EV:IJIJEpWor],<;. TOU! OOVEI8A~liT"Tii], Tliptm:J va. TTOpOUO'IO~OVli OI CJiTr]; O:Ui.Jj300:J1 TO
OIKOIWI\JQliO KOI 01 UTTO)(pE<..iJO:EI~ TWV i.JEPWV KOTQ TpOTTO OptO:jJEVO, op86 IKOI
o·a<p~ (An 1495/2006 AEE 2006.11307, An 430/2005, Eq>AG 14.85/2008, OOIJfl.l,

E~A8 11558/2007 , IEcp/\ap 1114/2(!)06, E(!(>nmp, 1195/2007 , EcpAG< 776/2006,

noJ..npAyp' 68/2807', noAnpHEcr 3:1919/2007,. nol\.npee;a 3610:4/2006 ,
Mbvn'pA8 889/2007, MovnpPoo 23/2006, MovHpPoomrr 90/2006, OFif!.llv£<;
o·TrJ!v TNn NOMO:t.). fliEpi'rrllwa, EIJIJEorJ;<; KEKal\.u!JIJEvrJc; fJEWKuiiJCJofl<; TIJJ<;. e;v
A6yw: £1acpop6:~. crm OOVEIOA~TTTIJ OliT"Oli£AEf KOI 0 O:UVUlTOAO'{IO'IJO<; TOt!
TTIOO'(!)O:TOUI Tr]<; OliO Lfl.jJO<; TO\LI ETTIITOK[OU TT(!)U TTpOO:q>EpETOI,, OVTf va: yf,VETOI jJV£fO
VIC TIJV £TTJ$Op\!JV0:'1 TOU OQVEIOA~fiTT rJ i.JE li!JV EIO:q>opa TOU
N.128/1975 O'Tfl oa.ve:laK!il O:UI.Jf3'aofl (I3A. KOI TTapa:TIJp~crEI<; A . Xm~fili-JIXO·~A
KOJW arr!D 110 KEli.J!EVO Tfl<; 124!/2007 arr6cpaor]<; IEcpe:nfou 1\ai'Jfa<; cre: Api-J . 2009
B O:EA .. 119:4, 11196 ).. LW f01a TTAO[O'Ia KIVEliTOI 1J !il.ll/TE 11969/19911, OTTLl!.l<; KOI 1i]
n.Ll/..b.T 25(!)1/2002: ~A 277), O'TIJV OTTofa: rrpof3J\ETI£Tm, w<; liT"po<; Tl<; )(Opr]y~crw;,,
1J UTTO)(pEWO:IJ TU!>V liT"IO:TWTIKWV iOpU!JclTW.V VO: EV.r]i.JEPWVOUV, !JE IOJafTEpr]
avmpopa, TOU<; OO·VE IOA~TTTE<; yra TIJiV ET111$0A~ EIOIKWV m:rcpopwv,, cp6pwv KOI
TEAWV KOTO EiOO<; KQ<II TTOOOo ~ TTOOOO:TO (I3'A. op8po 2a TTEp.1'), O'TI<; OTTO[&<;
EIOIKEI!; EIO:q>op£<; O:U'{KOTat\tyEWI! IKOI OUT~ TOU N'. 1'28/1i975.
LTtlV TTpOK£ijJEVfl m:pfTTTWO:IJ, i.JE TOV IJE OTOI)(. Ill A6yp H)S OVOKOTTr'j<;
Till<;, KQIT' op9fj EKTlt;.JrJO:ll TOU OiKOypa<pOU TIJ<;, 1J OVOKOTTTOUOO· IO:XUpf~¢TOI ,
cruvorrnKa: Or1 Karaxpr]crnKa rJ Ka8' r]<;, Evw yvwp1sE 6r1 OTr]V c:vovTfov Tr]<;
arrafTr]O~ Tr]<; EfXE OUIJTTEp1Acl[3EI EVTEAW<; au8afpna, rrapclVOfJO KOI
OVTIOUfJf30TIKCt, TTOpclVOfJOU<; TOKOU<;" (fJE TOV TOKIOIJO, Tr"JV KE<paAOIOTTOir]Or] KOI
TOV OVOTOKIOIJO Tr]<; EIO<pOpcl<; TOU V. 128/1975), EfJ<pOVfsOVTO<; ETOI Tr] OE l36poc;
Til<; orrafTr]OrJ fJE:yaACm:prJ Tr]<; rrpoyfJOTIK~<;. Myw rwv au8ofpnwv KOI
rropavo~Jwv ourwv xpc:wcr£wv, rrtrux£, Ka8' 6Ao ro OIOOTrJIJO Tr]<;
E~UTTrlPErr]OI"Jt;; TI"J<; ETTfOIKI"J<; TTIOTWTIK~<; OUIJI300r]<;, VO EIOTTpcl~EI OTTO OUTrlV
Olcl<pOpo XPrJI-JOTIKcl TTOOcl TTOU OEV 6<p£1AE KOI OEV trrpETT£ aura VO EXOUV
£VOWIJOTW8Ef OTO OUVOAIKO TTOOO Tr]<; O<pEIA~<; TOU . 0TI OTTOTEAEOIJO TOUTOU
Efvm 6r1 TO anoOEIKTIK6 tyypo<po rrou XPrJOIIJOTTOI~8r]KE y1a TI"JV EKOOOrJ TI"J<;
01oray~c; TTAr]pW~J~<; TTOOXEI, Myw TrJ<;; EVOWfJOTWOr]<;; cr' ouT6 rrapavofJWV

XPEWOEwv , rrou K081crToucrov Tr]V orrofrr]Or] Tr]<;; Ko8' ll<;; f.ltl !3£!30IIl KOI 1-111
EKK080p101JEVr] KOI ll OVOKOTTTOfJEVr] OIOTay~ TTAr]pWfJ~<;" EK068r]KE XWpf<; va
OTTOOEIKVUETOI TO TTPOVfJOTIKO O<pEIAOf.JEVO TT006. 0 A6yo<;; aur6<;; Tr]<;" OVOKOTT~<;;
EfVOI VOf.Jif,JO<;, OUf.J<pWVO f.JE TO OVOAUTIKW<; ava<pEpOf.JEVO OTr] f,JEfsova rrp6racrr]
Tr]<; rrapoucro<; OKE4Jr]<;; KOI rrpETTEI VO E~ETOOTEf W<;" rrpo<; Tr]V OUOIOOTIK~
[3acrqJOTI"JTcl TOU.
Arr6 6Aa vo!Jfi-Jw<; rrpocrKOf.Jis61-JEVO f.JE ErrfKArJOrJ arr6 roue; OlaofKouc;
QTTOOE:IKTIKO f.JEOQ KOI Or] OTTO 6Aa OVE~Oipbw<; TC tyypa<pa, OUOEV6<; TWV
OTTOfWV rrapaAEf<p8r]KE r] OUVEKTff,Jr]Or] (01 OiclOIKOI OEV E~ETOOOV f.JCtprupE<; KOTcl
Tr] OUs~Tr]Or] OTO OKpOOT~piO), OTTOO£fX8r]KOV KOTCt Tr]V Kpfcrr] TOU fliKOOTr]pfou
TO aK6Aou8a: ME TOU<; 8° KOI 10° 6pou<; Tr]<;; ETTfOIKr]<;; 0Uf.Jf30crr]<;; XOP~Yr]Or]<;;
TTIOTWTIK~<; KOpTa<;; rrpo[3AETTETOI OTI OTr]V TTEpfTTTWOr] TTOU 0 KclTOXO<;; Tr]<;;
E~O<pAEf f.JE 000£1<; Tr]V O<pEIA~ TOU, TTOU ava<ptpETal K08£ <popa OTO f.lr]VIO[O

Aoyap!OOf.JO, OUTE<; ElVOI EVTOK£<;; KOI TOKisOVTOI fJE TO EKclOTOT£ KUfJOIVOf.JEVO

OUI-Jf30TIKO ETTITOKIO (11% TOV ArrpfAIO 2007 TTOU KaraprfOTr]K£ r] 0Uf.Jf300r]),
TTAEOV Tr]<;; £10<pOpa<;; TOU N. 128/1975 ETTf TOU E:KOOTOT£ O<p£1A0f.J£VOU TTOOOU .
K68£ rrEpfrrrwor] Ka8ucrrtpr]Oil<;; TTArJPWf.J~<;; orro1ouo~rrorE rrocrou rrtpa arr6
Tr]V KOTOAr]KTIK~ r]f.JE:pO!Jr]VfO y1a Tr]V £~6<pAr]O~ TOU 8a EX£1 Tl<;; OUVETTEIE<;; Tr]<;
UTTE:pr]f.JEpfa<;, XWPf<;; OAAr] EIOOTTOfr]Or] KOI TO TTOOO 8a EKTOKfsETOI OTTO Tr]V

5
 , ..... '-
.._.....__.; .J:.
.... I'
-
' ........
v /.:.');;,·· --\
ETTC>fJEVr] llr]<; flfJ'EPOfJr]Via.<; £~6<pAr]Or]<; fJE TO avcinam EKOOTOT£ G£ I XU ~('.~h..l~._
- ~ 111/J
&TTIITOKIO l:JTTEprlfJIEpfac:; KOI 01 TOKOII TTOU llipOKLITTTOUV Sa KE<paAa· IOTTOIOU~· ~ \'(~.~~~.
01-~i~. ;/
(OVQliOKii;;e>vral) avo E~Ofl.JflV0 1, Oflv\00~ OTr]V m:pfTI'TWO"fli Tfl<; E~O<J?'Afl<:Jfl~ ./.1--.S' c/ I~J / /
'of f.r .'.......:....._,_... 1

060"£1<;, TOo TllOGO Tfl!(;: K08E1Ji:a<; TTpEliTEI va Kara13Atl~£f OTr]V Ka8op!OjJEVfl '~~
1")1-JEPC>IJI"].Vfa, TiT OPEPXC>f.JEVfl;<;, 0£ Til<; fl!JEfPOf.Jf'\Vi:a<; auT~;<;, TO IJ!fl KaT:af5/..11]8Ev
nom) (G0V.OAO o:O<:Jflt(; ~~ IJEPO<; CIUll~<;} Ka8faTOTal All~mp68EO!lJO xwpf<;; OAAF]
EliDOTiTOitlOtl rol!J Karoxe>u Kal c:rrtpxovTal y1' auli6v 01 auvtlliEIE<;;: Tfl<;
UTiT EPtliiJEpfa<;, f!..JE TtlV ETT1!3:clpuvatl TOU. K68£ KQTCl TO OVWTEpW Afl;~rn;p68EOIJOU
lliOO'<DU IJ& liOKOU<;; UliTEPtlf.JEpf.a<;;, TO 0£ EliTITOKIC> U.TTEPflf.JEpfac; UTllOAoyii;;&rOI fao
TlipO<;, TOo £11~010: OUIJ~OTIKO ETTIITOKIO, TTpoaau~r]f.JEVO KCna 2 ,5%. TtA.o<;; ,
Tipo13At<p8flKE 6111 r]1 KaS:l!J<:JliEfPflOrJ oi\oaxc:pouc; £~6<pAflOifl<; rwv EAaxlaTwv
MI"jv1.a iwv KaTa!JoAwv Tptwv ouvc:xof.JEvwv f.JflVIafwv A..oyapiOOIJWV rraptxc:1
O·TtliV T'pclTTEi;;O· TO OIKOlWIJO va: KOTOOT~OE II oA6KAflpO 110 liTOOO 111T]<; O<pEI'M<;
Xr]~IT11p68tOIJOi KO•II QJTOitTfliTO , VQ; KQ.TO·VVEiA£1 HT O:tJIJIJaOI'] f.JOVOIJEPW<;;, IJ&
Gl!JVETwa 01 &TTIH-Jtpou~: Alfl~mp68EOH-JE<; o<pc:11At<; va a8poi~ovra1 OfliJIOupywvrac;
tva EVIOJO UiTTOAOITIO, TOo on;oio OTIOH:AEf TO GUVOI\0 Tflt; O<p£11A~<;; l!OU W<;
Kc::<p6:Aa1o, ro ouii/OAIIK6 oc: rroo6: m:n6 Eml3apuvnm f.JE T6Kouc; un:EfPflf.JEpf.a<;
f.JEXPII va E~O<pArj8'Ei. ATT6 row;; 6pouc; OUTOU~ Tfl<; OUI;J!30crr]<;;:, TTOU liTp0!3AtTTOUV
Tli]V OU~tlGfl TOU OilUIJI30TIKOU ETTITOKlOU KOTO TO TT<DOOOTO Ttl~. EIO<popac;; TOU V.
128/1975 KOI H) IJET£1iTEITO ETT1!30A~ TOKWV llJTTEPflf.JEpfa:c; O'T<D liT006 Ttl<; O<j)EI'M<;;
TIOU OEV E~<D<pAEfliOI EyKafpw<;:, 01 OTTO[Oii (0p011} OQ;V OUVOK6Ae>U8fl OUV£Tl1EIO
EXOUIV Tli]V OU~tr)Ofl liOU <:JU!IJI30:TIKOU ETTI'E OKJOU! KOJ6: TO 1iTOO:Oa.T6> H)<; Elmpopac:;,.
TipoKurrw 6r1 am5 f!..IEV Tflv TTAWfPO TT)<; tiJIIJWfl<;; IJ&TaKUAia~~ 1111<;; ~Eia<popac;)
a:rr6 Tf'IV Ka.8' r]<;; (Tpcmc:~a) artr]v aMaK6rrTouaa (mmouxo}, am ~a8fl16 TTOu TO
TtOOOOTO aUT~<; EfXE TTpOOOIOpiO'TEf OTfl 01Jf.JI30<:Jf1: KOI EfX£ '(fV£1 avmpopd y1a Tr)
xptwar] 11r]<;; OTOV T&AEllJTafo, aur~ (f.JETOKUAIO<Ii]) 0£V OVTiKEITOI <:JllO 6p8p0' 1
Tliap .. 3, TOllJ V. 128/1197'5 OUT£ OE 6.:AAOV a:rrayopWTIIKO Kav6va OIKafou (l3t\. An
43.0/2005 6.rr., E<pA8 1558/2007 IEM/vr] 2007.902) , OEv ~rav OIJW<; VOIJIIJC><;;
KQ:I 0 QVQtTOKIOIJO<;; TOU <:JXETIIKOU liTOO:OU Tr]<; KOII TOLJTO OIOTI', TOGJO' IKQTIJ TO
rrpo'ioxua.av (13t\. Q.p8po 8 liTEp. 6 v.. 1083/'1980 KOI uTll' ap .. 289/11980 aliT6<paa:~
Tr]<;; VOf!.JI<:Jf.JOTIK~<;; ETTI 11 p01T~i<;;) 000 KOI KOHl TO U<j)IOT6.:H-JEVO VOIJ08ETIKO
KaHc:aTwc:; (v. 2601/1998 6fP8po 12, 2783/2000 ap8po 30 , 278'3/2000 ap8po
47,. 29112/2001 ap8po 42 KOI 3259/2004 6p8p0139·), EliTITpfTTETOI OVOH:>KIOIJO<;;
f..IDVOV TWV Ka.8tJOTEpOUf.J£VWV TOKWV KOI OXI TWV qp6pwv, EIO<pOpWV ~ OAAWV

6
4a <puMa Til<; IJ€ api81J6 tt 5 ?__ I 2017 an6q>ao11<; rou E1PI1VOOIK£fou A811vwv
(EIOIK~ b.IOOIKOOfa nEp!OUOIOKWV b.!a<popwv - AvaKOTTE~)

TTP01Jil8EIWV (f3A. EcpAaiJ 124/2007 Ap!J 2009.1190). Arro TO rrporrapaTE8tvra

OTOIXElO £fv01, AOITTOV, oacpt~ OTI I) Ka8' I)~ OVOTOK!l;E rrapaVOfJO KOI TO TTOOO
Til~ EIO<popa<; TOU V. 128/1975, ETTIOIKOOE OflAOO~ OTflV Ka8' !l<; (KOI ~Ofl

OVOKOTTTOUOO) , Myw Tfl<; OKUpOH"]TO<; TWV OUI.lTTEpiAOIJj30VOfJEVWV OTOU<;

f..oyap!aOIJOU~ e.v f..6yw rroowv, arralrflOfl rrou 5£ y£vv~81lKE rrort. Eow
rrptTTEI va Oflf.JEIW8Ef OTI arroppiTTTETOI we; ouo1aonK6 aj36011JO<; o
m:piEXOIJEVO<; OTI<; ITpOTOOEI<; Til<; IOXUPIOIJO~ Ttl<; Ka8' !l<; I) OVOKOTT~, OTI OT!lV
Kp!VOIJEVI) TTEpfTTTWOI) OEV YIVOTOV OVOTOKIOIJO<; Tl)<; EV A6yw EIO<popa<;. TOUTO
oe., Ka8ooov acpe.v6c; 11 Ka8' 11~ oe.v 1oxupfOTI)KE af..M. oure. KOI arrtOEI~E OTI y1a
TI)V EV AOYW EIO<popa (TI)<; orroia<; I) IJETOKUAIOI) TTpOj3AETTOTOV OTI) 0Uf.Jj300I))
T!lPEfTO XWPIO'TO~ Aoyap!OOIJO<;, 0 OTTOfo<; OEV TOKil;OTOV KOI a<pETEpou, OTTW~
rrpOKUTTTEI arro ra avTiypa<pa rwv M!lvlaiwv KaTOoraoEwv Aoyap!OOfJWV,
lTOU TTpOOKOIJIOE ll Ka8' I)<; TpOTTEl;IK~ ETO!pfa KOTO Tl) OIOOIKOOfa EKOOOI)<; Til<;
OiOTOy~<; TT AllPWIJ~<; aAJ\6. KOI OTI)V TTapouoa O[Kfl Tfl<; OVOKOTT~<; , y1a TOU<;
rrpwrouc; IJ~VE<; Tl)<; f..moupyiac; Til<; ou1Jj3aoll<;, ~r o1 arro ro IETTTE1Jj3plo 2007
EW<; KOI TOV ArrpiAIO 2008, TO OU1Jj30TIKO ETTITOKIO OVEPXOTOV OE 11 ,60% (~TOI

0£ 11% TTOU rrpoj3AETTOTOV OTilV OU!Jj300il OTTW<; rrpoava<ptp8r)KE, TTA£ov

0,60%) EVW OKOAOU8W<; TO ITOOOOTO OUTO OKOAOU8!lO£ OVOOIK~ TTOpEia.
nEpGITEpW, f"j OKUpOHjTO OUT~ TWV EITIIJEpOU~ TTOOWV EITI)pEal;£1 TI)V
OITOOEIKTIKOTflTO 1-Jf. tyypa<pa TOU OUVOAOU Til<; OlTOlT!lO!l<;, a<pou OTO
TTpOOKOIJI~OIJEVO tyypacpa OEV ElVOI OUVOTO<;, A6yw TOU Efoou<; Ttl<; Eyypacp~<; , 0
OIOXWPIOIJO<; rwv ETTIIJEpouc; rroowv, 1-JE OIJEOfl ouv£rr£1a, fJ arraiTflOr) Til<; Ka8'
!l<;, lTOU EVO'WIJOTW8!lKE OT!lV rrpooj3aAAOIJEV!l Olaray~ TTA!lPWIJ~<; , va
Ka8[0TOTOI OVEKK086p10T!l, KOTO rrap6j3a011 Ttl<; rrap. 1 TOU 6p8pou 624
KnoM, TTOU TOOOEI W<; 1Tp00TT08EOfl y1a TllV EKOOO~ Ttl<; va EiVOI op!OIJEVO TO
ocpEIMIJEVO XPiliJOTIKO rrooo . ETTOIJEVW<;, o OXETIKO<; Myo~ avaKOTT~<;

TUYXOVEI OpiOIJEVO<;, arroppiTTTOIJEVOU OTO O!li.Je:fO OUTO TOU OVTi8£rou

IOXUPIOIJOU Tf"J<; Ka8' fl~ rrou OlaTEivETOI on o Aoyoc; auroc; rraoxe.1 aoploTiac;,
ETTt!O~ OEV ava<p£p£TOI 0£ OUTOV TO 0Kplj3E<; TTOOO TWV TOKWV KQ!
OVOTOKIOIJWV lTOU OUVI<JTOUV TllV TTapaVOIJfl XPEW<Jfl, OIOTI , KOTO Ta

7
 j(
1/5 8

'Su ,90>1 u 3Q J31DO>IIQ-Dm>l oA '5~Himdl.Jyll ~/\o1o1~ U/\3rl91llO>IO/\o Ll J3emdlmm

0/\ 10)1 .~!!0)10/\0 U ~!>13~ 13/\jA .0/\ 'Sr;1ll31\fil:D ''ml~dU · ori.o3y~~Olll0 OI•Q) 01
I013>1<;!1Qilll3 SfilOIJOllO Srno1 31rl ':S~llO>IOAO Sll1 ·llfYlA9Y ll:fT1llloy /\(Yi)1 So1li19:ri1D08
SV>nLOolono 1o>1 S~'>llrloA Sl..i1 .l..i.oo.1~'33 Li qwo oA9y 01 o1A 3Q 13>1y~dou 'AfT1AU8lif
LI>~JQOALJdll3 Su1 ·:>vrl(Yi)dil.Jyll ~Aom1g 9 ~OZI99L ~ ~ 9 rle1do 3ri ILJ stu 9 vo11 0o
0!.0 j3@Mdn)JO 011 '10)1 ~l>I3Q 11311JA OA 13ll~dll 1}!!0>10/\0 U/\3rl9Aid)l Ll ') .o.rliD98
AOIJ.ono ,m>1 IO'>l :3~ueXJ3QOllo 'S'I)llo>loAo Sl.J1 SoA9y 5oA3rl92013}3 o ,0odm "9mo
,lllo od3LOA.. · s.L6~/8G I~ ·A :no1 Sl;ldoch.ol3 Sl.J1 Qrlm>IO!OA·O AO!l. S]dmX (l\!ry1mo
l.J:DlJ)OllOioyoch3~ A!l.Jl ll!ldll orilHD91Q 9>11AodX 01 x:nA 110)1) SL!JootJirlf):o Sl.J)JIQ/\~
SL11 AM'>I91 /\Ml SQrlDI/\oyolln no~/\ >13 o 13AJA •Oil o.1A S~liiMdl.Jy11 S~hnmiQ
Sl!J/\~rtloyyogjoodll S'l.J1 ll.l.oMd(DIO 3:0 J3All~o S~ilO)lOf\:O SoA9y SoA?rildi~3>1Arn·o
3Q ·o ''So.ono1119>1Df\O S'Ll1 S9riiDidftiXo1 S9>11113X.o o Sori1D9@ AO)Dno
,!1.0'>1 S.m IO)f S91>13Q 1311JA D/\ 13ll~dil 'Scr)i\~rlo113 ·SI)yi3cho 310109)13 'Sl.tA~rlyochD3
J.Ll.3 J31:DIAoyollln AnoX~ noXI)OlDiil Sln .Ary1yogo10~ Ar;;J>II!!.orll.JdX .l\iM1 p:oo11
01 :oy9 1191Q 'SI)1nn Sodl~rl 1X9 10'>1 0,1drn3 96'.9.L8 '£ Amll SL!J1 ~DUlJOlllO ~'>11\(0M.O
L!Jl L!JLOid'980>1>13/\0 910190>1 S·Ojdl013 5~>111)311LOdl MA9Y .f\3 S:l.J1 :013'-0rllrll.Jylll ~'>1113X:D
lJ '3>1Llgi)M3.A /\3Q SL!J ,90>1 SL!J1 l..t.oli1)0l10 l.J 90011 D1 9 11no ,lA 10~ Sli6 i~l8G ~ ' I\

no1 SiJ?doch.ol3 Sln 9riDI>I010AO 3rl :l;))liLOl..tdlX!OW>I /\D>IU1DJAoyollln '10'>191 :10 AQlllloy
~QII3lll3 ·~rvou ·>.t 9 ~6 10>1 t:''z;·do gzg Amdedp APu S~Aollll13 S11 3r\l LlD38JlAo
3D 'l..t1og~go 5m l!J1.oldpeo>~>I3/\0 to>l l!lA~r\lyo<ho3 ~llno l!Joll!LJOlllO AL!J1 J;D1DI9'0'>l
''3>lll9D9>1:1.Qill3 noll l.JoLHJJDllO ~>11\(0f\fi\D l..tw f)ODO!ll no1oq1 lJom!Lpr\lmo/\3
l.l 1191Q ' S~rlmdl.lylll I)AomiQ L.tw 3>1l..t@ch~y,d3.lJlrlrnD orloNpdoll noll 'Sl..t:ollllJOllO
SooJs9D'O>IIQil13 Sl.l1 f)OIOOlll Snod~rillll3 rnoA:j!rhd>I3'>1An.o l.lqymho 39'9>1
/\01 9110 r)OriDIOOIQDOdll IO>I SLwl.l1~g.olchrllo l::llU19IO>JAoAo Ala SjdMX 5mA~rioll3
' C899~·'9v l.tA/'\7Y3 900ZivZ I~ ·tr 'ii 'L66~./0~ ·u'i·vo) o.o~rl :l)>'>lll>I13QOllo oyy9 3irl

SL!JDl..t1JOlllO S:l..i1 Sl.l}13Q9.Ll.D SDllll91DI'>~iQ Sl.J1 m>1 S:U}dolllr) Sl.J1 5ml,~ldo}3AO

'nol>I}Q:odollo I)O>II!DIJ)liQDIQ MA9y IID.l3YY~Mollo S~rJ.mdl:Jyll S~ADWIQ Sln
l:lomdf)>IO lJ 10>1 '0/\g>rl 10~ 91no orlllJl!~2 01.0 101]3'{1/\0~3 :)l.J)l]Q 'S'lu OA3rilj3>11l.f\O
01 319.1!1!0 ·· )~irlmdll.tyll 5~/\moiQ Sl..tdn>IA} IUooQ>I} Ala mA g ·you ')!I n01
-·-- ·113 £Z9 ,odedp 01 3ri oAmchrlljl:o 101Aijl0110llo nou 'SI3:0f!1lllnmiQ 10m>~ 10d9
/.{. ., -
I>_1·-~.:.._;
,, \J PH rv ./ "f''.
';- 10 NO>Il..t9Udl.Jl A3Q 110 oiOM3 Al..t!L 31rl Sl.Jr\lmdl..tylll Sl.JA01o1Q Sll..i1 mll11odn>1o
C!J' ' ' ' ' '

~~~" OV'_... $--" uQ.O':{UQ ~)llllnl .flll.Jw 'AM3Df.80ll(lGdll /\cyl>lllDIJY.IIQniQ f\(.1)1 ! lJr(myy~ 1\Ul:D GA9rl
~l -:; 1J l3~Jdll!O s~~.mdllyll S~AOlDIQ Slu UomdQ>O NLU 130\ULJ) OA SoonOHl9>0AO
~~~O
1:> L!Jl orlm]O)liQ 01 lJ:Omllljd3!1.1l:l/\~r:ll3)10dll :1\l.t!D 'l.Jrh}>I.O OAOiJ3rl la.o OlA~931'>130dlll
~0 ~
i,.0
5° <puAAo r11c; IJE api81J6 <15L I 2017 an6<pao11c; rou E1PI1VOOIK£fou A811vwv
(EIOIK~ ~IOOIKOOfo nc:piOUOIOKWV ~IO<popwv- AVOKOTTE~)

Myw T!l<; ~TTO<; T!l<;, VO KOT0[36AC:I TO OIKOOTIKO E~OOO T!l<; OVOKOTTTOUOO<;, KOT<l
TTOpOOOX~ TOU OXc:TIKOU OIT~!JOTO<; OUT~<; (6p8po 176,189 TTOp.1 KOI 191 TTOp.
2 TOU K.not-.~) KOI OU!J<pWVO !JC: TO C:IOIKOTEpO Opi/:;O!JC:VO OTO OIOTOKTIKO.

riA TOYl: AOrOYl: AYTOYl:

~IKO~C:I OVTI!JWAfO TWV OIOOfKWV.

~EXc:TOI T!lV OVOKOTT~.

AKupwv£1 T!l !JC: op18!J6 11795/2016 01aray~ TTA!lPW!J~<; T!l<; EIP!lVOOfK!l

A8!lVWV.
KaraOIKO/:;EI T!lV Ka8' !l<; VO TTA!lPW0£1 TO OIKOOTIKO E~OOO T!l~
OVOKOTTTOUOO<;, TO OTTOfO opfi:;C:I OC: OIOKOOIO TTEV~VTO (250,00) C:UpW.
Kpf8!lKE, orro<poofmr]K£ KOI O!l!JOOIEUT!lKE m: EKTOKTr] Or]!JOOIO
OUVEOpfOOr] OTO OKpOOT~p16 TOU.
AS~vo, 31 0KTw[3pfou 2017.

H H rPAMMATEAL:

EIPHNH rEOPrANTOnOYAOY

eewpti8f1Ke
n afq.wv~\1 Kat 11 CKbou'
1' o u J 1). • ,;, ·r i1 cr::, ~ p .~ T •·; (
n~~o. t' { c:,, .• L1~.