Signature Not VerifiedDigitally signed by Theodoros Moumouris Date: 2013.01.28 13:51:59 EET Reason: Signed PDF (embedded) Location: Athens, Ethniko Typografio

285

. 1825 2013 . 4111 , .4093/ 2012, (....), , (...) (), , ...., , ...., , , . : A 1 1. , , , , . , , , . 1.1.2013 , . 15 .3865/2010 ( 120). 2. 3 .4093/2012 ( 222) : . 2.000,01 3.000,00 , 15% 1.800,01 . 3.000,01 , 20% 2.550,01 . 3. 3 .4093/2012 : . , , 80% , ). 4. 4 .4093/2012 : 1.1.2013 , 31.12.2012 3, , . 5. 2, 3 4 19.11.2012.

286

( ) , , . 5. , , 10% , , , , . , 1 . , , , , . 6. 10% 1 , , . 7. 1.1.2014 . . 8. . 3 .... .3429/2005 1. .... .3429/ 2005 , , , . 7 .3429/2005, , , ,

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287

4. , . , , . , 15 , , 10 .3429/2005 , , .3429/2005, , . , , . 5. , 2 , . 6. 3 .4093/2012 ( 222) . 4 1. ... ( ) ... . , ... . 2. , , , , .. , , , , ,

288

( ). , , , : ) ... , ) , ) , ) 263 .3852/ 2010 ( 87), , ) , , , ) 3 . , 0,5% 2%, ) . 7. . 8. 1 7 3 .4093/2012 ( 222) . 5 1. 3 .2362/1995 ( 247), 5 .3871/2010 ( 141), 2 , : 3. 2, () : ) , () . 4 5 , ,

, . 3. , , ..., , , . , . 4. ... , (). , ... . , , , .... , 1 . 5. ... , . , , ..., , . 10%, , , ... , . ... , , . 6. ... , 5 , , , ...

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289

6 15 , ( ) , 2011, 15 , 2013. 7 , , , 67 . 8 1. 2 16 .3832/2010 ( 38), , : 1.1.2013, 25 .2362/1995, . 2. 14 2 .3986/2011 ( 152) : , (10) , 5 4 .4063/2012 ( 71) () , , . 3. 5 .4063/2012 ( 71) : , () , . 9 1. 1 2 46 .3205/ 2003, 28 1

290

( ) , (305) . . , , , (318) . 6. , , : . (112) . . , (112) . . , (154) . . , , (194) . . , , (256) . . , , , (313) . . , , , (393) . . , , , (470) . . (505) . 3. 1 2 19.11.2012. 4. 7 1 .4093/2012 . 5. 7 1 .4093/2012 . 6. 7 1 .4093/2012 . : , . , .3205/2003 . . 2/49212/0022/31.7.2007 , .4093/2012,

. 4093/ 2012, 1.8.2012, : 1. , , , , , : . 1,79 . , , 1,67 . , , 1,56 . , , 1,44 . , 1,33 . , 1,25 . 1,17 . 1,09 . 1,00. 2. (1.061) . 2. 5 6 47 .3205/ 2003, 28 1 .4093/2012 1.8.2012 : 5. , : . (231) . . , , , (231) . . , (247) . . , ,

( ) . 7. 4, 5 6 11.11.2012. 8. 1 40 .3205/2003 ( 297), 23 1 .4093/2012 ( 222), (910) . 9. , ...., .... ..., . (...), (...) (...), 49 .3205/2003, . 10. 30 14 .4024/2011 ( 226) , , 29. 11. 7 1 .4093/2012, . 12. 8, 9, 10 11 5.12.2012. 13. . 1 4 .4024/2011 ( 226) , 1.1.2013, : ) , , ,. . 1.1.2013 , , , , , , 2 29 .4024/2011, , .4024/2011 . . , (52) 1 20 .4024/ 2011. 10 .4093/2012 1. .4093/2012

291

.3919/2011, 31.12.2012. 2. 4 2 .4093/2012 .. 113/2000 .. 113/2010. 3. 3 .4093/2012 : ,. 4. 2 .4093/2012 6 : 6. 7 2 .3986/2011 (152) : .4092/2012 , .. 2190/1920 .3016/ 2002, . , . 5. . 1 1 .718/1977 ( 304), 1 5 .4093/2012 . . 1 1 .718/1977, 1 5 .4093/2012, . . 2 1 .718/1977 ( 304), 1 5 .4093/2012, . . 2 8 .718/1977, 1 5 .4093/2012, 31.12.2012. 11 .4093/2012 1 1 . 4093/2012 : 1. 5 6 , 14 15 ,

292

( )3.. 7 4 .3864/2010 ( 119), . . 1 7 .3864/2010 . . 2 7 .3864/2010 : , 13 .. 2190/1920. , , . . 2 7 .3864/2010 : , , .. 2190/1920, . . 9 1 .4093/2012 . 4. 18 2 .3986/2011 ( 152) : , , , , (10) , 5 .3049/ 2002 ( 212), . 5.. , , . , . . 30 2013. . 1 , 30 2013. ,

, , 10 11 ,. 2. 8 6 5 . 3. 9 6 , , . 4. 9 6 : . 5. H 11 6 ( , ) . 6. 12 6 , , 9, 10 11 , . 7. 15 6, , . 8. 15 6, , . 12 2 .4093/2012, 6 7 6 : 6. . 13 1. 11 1 .4093/2012, .3528/2007 ( 26) . 5 65 .3584/2007 ( 143). 2. 1 31 .4024/2011 (226), , .4024/2011, .3205/2003.

( ) . 6. 1 2 .3545/2010, 3 12 2012 53 , : , 256 ( ), 259 ( ) 261 ( ). 7.. , .. ( ..) 2 .. 598/1968 (256) 2 .. 56/1999 ( 59) . . , , ( ), : () () , () , , , () (sweepstake) () . 479 . . 12 2020. , . , 12 2020, 45 .4002/2011. . , , : , / , , ,

293

, , , , , , , . . , , , . . . , .. 2 .. 598/1968 2 .. 56/ 1999 . , , , 5 . 1 .. 598/1968, 25% . (1) , .. . .. , . . .. 40 .. 56/1999, .. 598/ 1968, .. 56/1999, 23 .1646/1986, 8 .191/1975 (.. 356/1994, 911). . .. . . ...., 16 17 .3229/2004 (A 38) 25 54 .4002/2011 (A 180) 7 .4038/2012 ( 14), .3051/2002 ( 220). ...., . .3429/2005 ( 314),

294

( ) .4093/2012, 28 29 1. 2. 4 1 .4093/2012 . 3. 7 1 .4093/2012 : . 5 71 .3528/2007 (26), . 4. 1 4 .4093/2012, . 5. 1 4 .4093/2012, . 6. 1 4 .4093/2012 : , , , 7 33 .4024/2011, , , , 7 37 .3986/2011, 1 34 .4024/2011, . 16 1 4 .4093/2012 . 17 1 .3845/2010 ( 65), , : , , , , . . 18 1. 16, 18 282 .3852/2010 (87). 2. 1.1.2011

, .3429/ 2005. 8. 9.11.2012 , 23 .4092/2012, , , 15 . 9. . , 5 41 .. 63/2005 ( 98), 1 2 .4093/2012 ( 222) , . . 2 .4093/2012. 14 1. 1 1 3 .4093/2012 : ) , , ( ), , , , , , , . 2. 1 3 3 .4093/2012 : ) , , ( ), , , , , , , . 15 1. 3 1

( ) 1 30 .3669/2008 ( 116) . 3. 3 .4093/2012 : .3. . 4. . 8 57 (.. 63/2005, 98) : . 5. 3 8 .3566/2007 ( 117) : . , , , 5 35 .4024/2011, , . . , . , , , 19 .4093/2012 1. 2 .4093/2012 : . 2. 5 2 .4093/2012 : , , , , , , . 3.. 4 .4093/2012 2 3. . 4 .4093/2012 EURO 1V EURO IV. . 4 .4093/2012

295

4 5 . . 5 .4093/2012 2 3. . 5 .4093/2012 1 2 8, 9 10 8 9. . 7 .4093/2012 6 8, 9 10 . . 10 .4093/2012 4 5. 4. I.3 .4093/2012 : . 1: 7 3 .3054/2002 1, . . 3: 4 5 .3054/2002 3: ) , , , 17. ., ) , , 17, , . . 5: 7 6 .3054/2002 5, , 17, . , , 17. . . 6: . 8 6 .3054/2002 6, , , 17, , .

296

( )3. 10 4 .. 340/1998, 2 .5. .4093/2012, : , , , , . 1.1.2014. 4. 10 .. 340/1998 : 10 & 1. , . 2. , , , , . (1) , . 3. . . 5. 1 .3 .4093/2012 . 6. 13 . 2006/1/ 18 2006 .4093/2012 14 15 13 14 . 21 1. () 2 .3614/2007 ( 267) :

. 7: . 2 7 .3054/2002 7: ) , , , 17. , ) , , 17, , . . 8: . 8 15 .3054/2002 8: ) , , ) . 20 .. 340/1998 1. 3 4 .. 340/1998 ( 228), 2 .5. .4093/2012, 15 . 2. . 6 4 .. 340/1998, 2 .5. .4093/ 2012, : 6. . , . , , . , , , . ( .1 3 .3919/ 2011).

( ) . , , , , , . 2. 1 7 .3614/2007 : , , . 3. 14 .3614/2007 13 14 : 13. 14 3 .2362/1995 ( 247), , 54 . .2362/1995, . 14. .... (....) , , 1 13 14 .1069/1980 ( 191). , 11 25 . .. . 4. . 1 25 .3614/2007, , : , . 5. 25 .3614/2007, , 13 : 13. , , , . , , , . 22

297

1. , , Alpha, Eurobank , , , , , , , , , , , , 1 2, 1 1. , , , , / , , , . 2. , , , , / , , , , 1236/2011 , 8.2.2012 (COCOF), .3299/2004 ( 261). , , . 3. 100% , / , , , , , , , , , , 1236/2011 , 8.2.2012 (COCOF). , 1236/2011 , 8.2.2012

298

( ) (99) . 4. : , , / ( ) , . 5. (..) (7) , , , .3429/2005. 6. (5.000.000) , . 7. 4 . 2 .3429/2005, , , , . 24 1. , , , 14 .3429/2005, , .. , , , . , : . 31.12.2012. , .. (1) 31.12.2012. . , , , . . , : , .. .. 10 . 3 .3891/2010,

(COCOF), .3908/2011 20% 100% , .3908/2011, , . 4. 2 16 .3908/2011 (8) : . .3299/2004 , ( ). , . . 5. , , , . 6. . , . 23 . 1. ( ). , Hellenic Company for Rolling Stock Maintenance S.A.. 2. .3429/2005 ( 314) .. 2190/1920. , , , , . 3. , , , . , .. 2190/1920.

( ) .. , , .. , , .., , , , .., , .. 5 . . , , (2) , , , . 2. . 1, .. 1297/1972 ( 217), .2166/1993 ( 137), , , . . . . . 3. , , . .. .. 178/2002 (162) . 1 8 . 4. 1.1.2013

299

. .. .., . 31.12.2012, , . 1.1.2013 31.12.2012 , . , 1 , . 5. , . 6. 1, .. . 30 . 7. 1 : . 3 1 .2671/1998 ( 289). . 5 . 4 6 3 .3891/2010 ( 88). . 4 6 .3891/2010. 25 8 .3891/2010 : 8 1. , , , (2) , . , . , 10 . 4 .

300

( )2. 6 5 .3891/2010 : 6. , , , . 3. 3 6 .3891/2010 : 3. , , , , . , 5 . 4. 5 6 .3891/2010 : 5. ) , , , . ) . , , 3 , , . , , . 5. 6 6 .3891/2010 : 6. ) , , , , , , . , , , , . (30) . ,

: ) , ) , ) , , ) , . , , , . 2. 1 , ( ) EUROFIMA , , 1997, . , , . 3. 1.1.2013, , . , 13 . 26 .. 1. 3 2 .3891/2010 (88) : 3. , , , , .. .. . . , , , , . , .

( ) . ) 6 .3429/2005 ( 314). 27 1. . 1 2 .. 293/1999 ( 263), , : . . 2. . 1 2 .. 293/1999 , : . 3. 29 .. 293/1999 29, : 29 1. . , , , , , , , , . , , , . , , , , , . 2. : () , () , () : () , , , , , , . , . , , ,

301

, . , , , , . () , , , , , , , , . () , , , , , , , . 3. .. 293/1999 (263), , , .4093/2012 (222). 4. , , , . 4. 43 .. 293/1999 : . ) , . ) , . ) . 5. . 3 13 .3185/2003 ( 229) . . 4 13 .3185/2003 : (10) .

302

( )2. . () , , EUROFIMA . , : , , , , . , . . , , , , , , , , , . . 1 2, . , . . , , , . , , , , . , 30 1. 1 .3 .4093/2012,

2 21 .4053/2012 ( 44) 2 7 .4053/2012. . , , , , , , , . / . . , , , . 28 .3886/2010 89/665/ 21 1989 (L 395) 92/13/ 25 1992 (L 76), 2007/66/ 11 2007 (L 335) ( 173) 1 5 .3886/2010 ( 173), , , : , , , 1% , .... , 50.000 , , (....) , 60% 40% , .... . 29 1. 1 6 .4093/2012 ( 222), , 28.2.2013.

( ) (....). 2.. 2 .3 . 4093/2012, . . 2 .3. .4093/2012 ( 222) : , , , , . . . 19.11.2012. 3. 3 .3 .4093/2012 : 3. (4) . 4. . 4 .3 .4093/2012 ( 222) 19.11.2012 ( 229) : ) , . 5.12.2012. 5.. 5 .3 .4093/2012 , ....,. . 5.12.2012. 6. . 5 .3 .4093/2012 , ..... . 5.12.2012. 7. . 8 .3 .4093/2012 : . . 5.12.2012. 8. 8 .3 .4093/2012 . 9. 8 .3 .4093/2012, . 10. . 9 .3.

303

.4093/2012 . . 19.11.2012. 11. 10 .3 .4093/2012, (3) (2 ) . 12. 11 .3 .4093/2012 : 11. , , , (....), , , . (4) . 13. . 13 .3. .4093/2012 . . 19.11.2012. 14. . 13 .3. .4093/2012, (30) (15) . . 19.11.2012. 15. . .i 14 .3 .4093/2012 : . 1 2 1 3 .3919/2011 (32), : i) .1599/1986 ( 75) 4, 5 6 8 10 . , 4, 5, 6, 8 10 . . 19.11.2012. . 14 .3 .4093/2012 : . 31 .. . .

304

( ).3 . , , ...., , 1 2 .3. , (10) . . 19.11.2012. 22. 2 .6 .4093/2012 (....) .. 23. . 1 1 .3696/2008 ( 177), 45 .3848/2010 ( 71) 1 .7 .4093/2012, : 1.. , (validation) (franchising) , , (bachelor) . . () , , (accreditation) . , . . , , , .16 . . 19.11.2012. 24.. 4 10 .3696/ 2008, 4 .7. .4093/2012 . . 19.11.2012. 25. . .11 .4093/2012 30 2013 30 2013. . 19.11.2012. 26. . H 4 .12 .4093/2012 .

16.. ii iii 14 .3 .4093/2012 : . ii) .1599/1986 (75) , . . 5.12.2012. 17. . 16 .3. .4093/2012, : . . . . . 19.11.2012. 18. . .3. . 4093/2012 ( 222) 19.11.2012 ( 229) 19 : 19. , , .... , , . . 5.12.2012. 19. 17 .3 .4093/2012 : 17. 1 2 , , . 20. .3. .4093/2012, 20 : 20. 1 , , , 8 . 21. . 3 .4 .4093/2012 : 3. 1 2 .3 , , .... , , 8 10

( ). 19.11.2012. 27. . 2 1 ..38/2010 ( 79), 1 .16 .4093/2012 : 2. , , , , 2005/36/ . . 19.11.2012. 28. . 5 3 ..38/2010, 4 .16 .4093/2012, : 5. 3 2 , , , , . . 19.11.2012. 29. . 5 .16 .4093/2012 ( 222) : 5. 4 3 : 3. , 3 2 , , ..., . . 5.12.2012. 30. . H 22 .16 .4093/2012 : 22. 1 2 57 : 1. , 2005/36/

305

, 54 . 2. 59 . VII . . , . , , . . 19.11.2012. 31. . 23 .16 .4093/2012 : 23. 57 7, 8 9 : 7. 5 2005/36/. 8. 1 (30) . (50) . (3) . . 5.12.2012. 32. 57 .. 38/2010, , 9 : 9. 3 2 . 1 2, 6 8. 33. . .16 .4093/2012 28 : 28. 2 1 .. 38/2010, 1 .7 . . 5.12.2012.

306

( )38. 3 .18. ( .17) .4093/2012 : 3. .3 .6, 5 8 . 7 .8 1 2013. 39. .18 ( .17) .4093/ 2012, 6 : 6. 1 2 .3, . 40. .. 38/2010 ( 78) : 2005/36/ 7 2005, , . 41. 5.12.12 14, 15, 16, 17, 18 19 .3227/2004 (31). , 31 1. 1 3 .. 100/2010 ( 177) : 1. / , . 2. 3 .. 100/2010 ( 177) 2 : 2. (50) (100) . ... ( 3745). 3. 2 3 .. 100/2010 ( 177) 3 : 3. , 5: ) , () .. 38/2010 ( 78). ) 192/2011

34. . .16 .4093/2012 .17 : .17. 2007 2013 1.10.2008 30.6.2015 31.12.2015, (800) . . .17 .18 .4093/2012 .18 .19 . . 5.12.2012. 35. . 1 .18 ( .17) .4093/2012 31 2012 31 2013. . 19.11.2012. 36. . 4 .18 ( .17) .4093/2012 : 4. , (..) 1 , , , , . , . . 19.11.2012. 37. . 5 .18 ( .17) .4093/2012 : 5. 1 2, 10 .3 , 8, 10 13 .3 .1599/1986 . . 10 .3 .1599/1986 , . . 19.11.2012.

( ) , . 4. 3 3 .. 100/2010 ( 177) 4 : 4. . , / (100 kW). (4) . 5. 4 3 .. 100/2010 ( 177) 5 : 5. , 13 .. 38/2010 ( 78). 6. 4 3 .. 100/2010 ( 177) 6 : 6. , , , 5 9 .. 38/2010. 7. 4 9 .. 100/2010 ( 177) : 4. (). , , . 8. 5 9 .. 100/2010 ( 177) : 5. , (2) , , (), , . (50) . 9. 6 9 .. 100/2010 ( 177) :

307

6. , , , , . : ) (2) , , ) (1) (), , ) (1) , (), ) (1) ... .... , . . 2203/2012 ( 369) 31.12.2013, . 10. 9 .. 100/2010 ( 177) 7 : 7. (1) , , , . . 11. 9 .. 100/2010 ( 177) 9 : 9. , . 12. 1, 2 3 6 .. 100/ 2010 ( 177) : 1. 3 .3919/2011 ( 32), : ) , 3 .3919/2011, () , . . () , , : ) , . ) 8 .1599/1986 ( 75) ,

308

( )) , ) , , , , . 14. 4 .. 100/2010 ( 177) : 2. , , . , 2, 2 3, .3310/2005 ( 30). 23 42 .4030/2011 ( 249) . 15. 6 .. 100/2010 ( 177) 3 : 3. , , . 16. 2 6 .3661/2008 ( 89) : 2. () .3661/2008 ( 89) . (10) , . , . 17. .. 100/2010 ( 177) 12 . 32 .4001/2011 .3889/2010 1. 2 143 .4001/2011 (179) 19.11.2012 : () () , , , , , , . , . , , , 12 ,

, ( ), , , , , , . ) , . , , , . ) . ) . ) (50) . ) 17 . ) , , . ) (2) . ) , , . , (2) , . 4 2 . 13. 4 .. 100/2010 ( 177) : 14 1. :

( ) . , 6 1 31 , . 20132014 . 2. 2 2 .4001/2011 , 1 : 1) : , , , , , , . 3. 63 .4001/2011, 5 .4 .4093/ 2012, : 63 1. , .. 33/2007 ( 31) 7 .3428/2005 ( 313), 62 63 , 63 63 5 63. 2. 62 63 9 ( 1) 2009/73/. , 62 63 . 4. 63 63 .4001/2011, 5 .4 .4093/2012, , . 5. 1 63 .4001/ 2011, 5 .4 .4093/2012, 67 63.

309

6. 1 63 .4001/ 2011, 5 .4 1 .4093/2012, 4 72 5 63. 7. 1 63 .4001/ 2011, 5 .4 1 .4093/2012, 71 63 . 8. 4 63 .4001/2011, 5 .4 1 .4093/2012, : 4. , : 9. 7 63 .4001/2011, 5 .4 .4093/2012, : 7. 22, 22 23 .. 2190/1920 . 10. 11 63 .4001/ 2011, 5 .4 1 .4093/2012, : 11. 9, 88. 11. 2 63 .4001/2011, 5 .4 .4093/2012, : ) , , 68, 63 . 12. 3 63 .4001/2011, 5 .4 .4093/2012, : 3. 2 65 , 64 3 () 715/2009, 65 . 13. 3 63 .4001/2011, 5 .4 .4093/

310

( )3. 6 .4 .4093/2012 : 1.1.2014 34 .3996/2011 ( 170) (....) 65 . 4. To 1 .5 .4093/2012 : . 1 2 42 .1140/1981 ( 68), . 5. 2 .5 .4093/2012 . 6. 3 .6. .4093/2012 : 1.1.2013 . 1 2 42 . 1140/1981, , . , . 7. 8 .6. .4093/2012 : 1.1.2013 , , . , , . 8. H 7 .7 .4093/2012 : 31.12.2012, . 9. 1 .2112/1920 ( 67), 1 .12 .4093/2012 : , . 10. 3 .12 .4093/2012

2012, 3, 4. 14. 4, 5 6 63 .4001/ 2011, 5 .4 .4093/2012, 5, 6 7 . 15. 2 195 .4001/2011, : 2. 5 7 .3428/2005, 6, 14 62 . 63 . . 16. 4 3 .3889/ 2010 ( 182), 6 39 .4024/2011 ( 226), (5%) (2,5%) . 33 1. .2 23 .4014/2011 ( 209) : . 30% 31.1.2013, 6 . 2. . 8 24 .4014/2011 : . 30% 31.1.2013 10% . . 3. .8 24 .4014/2011 31.5.2013. , 34 .4093/2012 1. 6 .1 .4093/2012, : 35 . 2. 2 .3 .4093/2012, 20 .

( ) : . 35 1. 1 46 .4052/2012 ( 41) : 1. () .1, , , 36 , , , , . , 31.12.2012, , . 2. 1 21 . 4038/2012 ( 14) 1 21 .4038/2012 ( 14) , , 16.7.2012. 3. , , , , , , . , , , . 4.. 11 .2 .4093/2012 ( 222), 3 21 .4025/2011. . 5 .2 .4093/2012 ( 222) . 5.. (7) : ) , . ) ) (1) ) (1) ) (1) ) (1) , ) (1) . . , .., ,

311

, . . . . . .. . 6. . 7. 45 .4052/2012 8 : 8. , , , , , , , . 8. . 10 17 .3996/2011 ( 170), .... . 10 17 .3996/2011 : ... , , , . 9. 2 .13 .4093/2012 1 .. 515/1970 (95) : 3 . . 515/1970 (95). 10. 14 .4075/2012 ( 89) : 14 . 1. . , . . 1 .2972/2001( 291), 1

312

( ) claw back 2013 rebate .4052/2012 2013. , ... ( ), ( ). claw back 2012, .4052/2012 .4093/2012 , 10.12.2012. , , claw back . , , .4052/2012, .4093/ 2012 claw back. 2. 29 .3918/2011 ( 31) 4 : 4. ..... , , , , .. ..... . . , , , . 3. 1 30 .3918/2011 : 1. , .. ....., , , , , . 4. 12 .2 .4093/2012 . 5. H 10 .2 .4093/2012 : 10. 5, 6 8 .2 1 2012.

, . 2. , ... 1 , . 3. (web.site) .. 4. 1.1.2013 . 36 1. 8 .6 .4093/ 2012 : , , . . 2. 6 10 .. 3082/1954 ( 257), 1 .3945/2011 (68) 31 2012, (2) , 31 2014. 37 1. 11 . 4052/ 2012 (41), 1 .2 .4093/2012 : 1.1.2013 (). () , , 15% 2011 , 15 2012. () , 2013 claw back 2012. claw back 2012,

( ) 38 1 12 .3816/2010 (6), . 9 .2. .4093/2012, , , .4093/2012, . , 39 1. . 19.11.2012, 1 94 ..3026/1954 ( 235), , , , 2 3 .12 .4093/2012. , 3 .12 .4093/2012, i) ii) 3 .12 .4093/2012. . . 2. . 2 92 .. 3026/1954, , : ( 63 .4 ), . . . 40 1. 2 2 .2830/2000 ( 96) : 2. . .. 110/2012 (193) , . 2. 1 4 .2830/2000 ( 96) : , . 3. .2830/2000 , : ,

313

, .. 110/2012 (193) . 4. o 2 3 .1756/1988 (35) : , , . . 5. 18 .2812/2000 (67) 3, : . . 7 9 .3910/2011 (11) : 6. . , . , , . 7. 31.12.2013 , 5223/23.1.2009 ( 23). 8. ( 1046), 31.12.2012 31.12.2013. 9. 14 .3898/2010 (211) 2 3 : 2. , , , . 12. 13 .3772/2009 ( 112) 4 : 4. ... , ... (..) . ,

314

( ) , . 2. . 2 14 .710/1977, 8 .1. , : , , 31.12.2012, (2) .., , , , , , . 42 1. 6 .2 .4093/2012, : ) ... , . 13 4 .2160/1993. ... , ... (), . . 6 4 .3270/2004, . 2. . 4 14 .710/1977, 8 .1. . .4093/2012, 1 2. 3. 14 .710/1977 6 : 6. , , , , , .

. 13. 1 18 .2776/1999 ( 291) : 1. , , , , , , , , . 19 4 , , , , 3 2 .1729/1987 ( 144), 6 .2161/1993 ( 119). , , , 6 .2345/1995 ( 213), , , , , . 14. . 1 17 .3772/2009 ( 112) : 1) . , , . . 15. . 10 1 .4043/2012 (A 25) (10) 30 2013. 16. 6 .4093/2012 (222) : , (10%) ( ), (5%) (.....) 2,4%, . 41 1. . 4 3 .710/1977, 3 .1. .4093/2012, :

( ) , . , , . 43 25 .27/1975 ( 77) 1. , , , , , , (500) , , , (4) 25 .27/1975 ( 77), : % ( ) 200.000 200.000 10 8 6 ( ( ) )

315

2. , (...) . ... . , . , , : , , , . 3. ... (3) , . .2523/1997 . 4. , . 44 1.. , , , , . . , : i) (1.929) (2.500) , (5%). ii) (2.500) , (10%).

20.000 16.000

200.000 400.000

20.000 36.000

2012 2015. 50.000 ..., 50.000 .... 25 .27/1975 .

316

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