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Original Language Title: Integration of Directive 2011/16/EU, regulation of issues of the Commission of Standards Assurance...

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2011 /16/EU OF THE COUNCIL OF 15 FEBRUARY 2011 RELATING THE ADMINISTRATIVE COOPERATION IN THE TAXATION COMMUNITY AND CONSTRUCTION OF DIRECTIVE 77 /799/EEC

CHAPTER A: GENERAL PROVISIONS

Article 1

Articles 1 to 25 shall be binding on the Greek legislation in accordance with the provisions of Article 1. Council Directive 2011 /16/EU of 15 February 2011 (OJ L 64, 11.3.2011), on administrative cooperation in the field of taxation and repealing Council Directive 77 /799/EEC of 19 December 1977 concerning the Mutual assistance by the competent authorities of the Member States in the field of indirect taxes and taxes on insurance premiums (OJ L 336, 27.12.1977), which has been incorporated in Greek legislation with the provisions of Chapter B ' He's a man of the law. 1914/1990 (1), as is the case.

Article 2 Subject

(Article 1 of Directive 2011 /16/EU)

1. Articles 1 to 25 sets out the rules and procedures on the basis of which the Greek authorities are working with the authorities of the Member States with a view to exchanging information that is reasonably relevant to the application and enforcement of The Court of Justice of the European Union and the Court of Justice of the European Union

Refers to the taxes referred to in Article 3. This information may also be used to assess and impose other taxes and duties covered by Article 296 of the EC Treaty. Having regard to Council Regulation (EC) No 4072/2012 (Article 2 of Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, duties and other measures, OJ L 84, 31.3.2010), or for assessment and enforcement; Social security contributions.

2. Articles 2 to 24 shall be without prejudice to the application of the provisions on mutual assistance in criminal matters between the Greek authorities and the authorities of the Member States. They are also without prejudice to the observance of the obligations imposed by the Greek authorities in relation to wider administrative cooperation based on all legal acts, including by means of bilateral or multilateral agreements.

Article 3 Scope

(Article 2 of Directive 2011 /16/EU)

1. Articles 1 to 25 apply to all types of each type collected by Greece or by a Member State, or by its territorial or territorial subdivisions, including its local authorities.

2. Without prejudice to paragraph 1, Articles 1 (e) and 25 shall not apply to the value added tax (VAT) and to the customs duties or excise duties covered by another law of the European Union on administrative expenditure. Co-operation between Member States. Articles 1 to 25 shall also not apply to compulsory social security contributions payable to Greece or to another Member State or to an administrative

MEMBER OF THE GREEK EXCERPT

First, From the Official Record of Minutes of 2 July 2013, No Meetings of the Assembly of the House, in which

The following draft law was adopted:

Incorporation of Directive 2011 /16/EU, regulation of the laws of the European Union, compliance with the Statute of the N.C.C. and other provisions

Case C-182R Commission of the European Communities v Commission of the European Communities

3. In no case the taxes referred to in paragraph 1 may not be considered to include: (a) fees, such as for certificates or other documents;

Issued by the public authorities-b) a contractual liability, such as mutual assistance,

Public utility operations. 4. Articles 1 to 25 apply to taxes which

They are referred to in paragraph 1, which shall be collected on the ground where the Treaties are applied under Article 52 of the Treaty on European Union.

Article 4 Definitions

(Article 3 of Directive 2011 /16/EU)

For the purposes of applying Articles 1 to 25:

1. 'competent authority' of a Member State: the authority designated for that purpose by the Member State. They shall act in accordance with Articles 2 to 24:

-the central liaison office, - a liaison office or-a competent official,

As defined in paragraphs 2, 3 and 4 of this Article, they shall also be considered as competent authorities in accordance with Article 5;

2. 'central liaison office' means the service designated for this reason, with a main responsibility; the contacts with other Member States in the field of bilateral cooperation;

3. 'interconnection point' means any service other than the central liaison office designated for the direct exchange of information;

4. 'competent official' means any official who may make a direct exchange of information, for which he is authorised;

5. "Requesting authority" means the central liaison office, liaison office or any other responsible employee who submits a link between the competent authority and the competent authority;

6. "Receiving authority" means the central liaison office, liaison body, or any other competent member of the Member State which receives a request from the competent authority;

7. 'administrative enquiry' means any control, verification and action carried out by the Member States in the performance of their duties in order to ensure the correct application of tax legislation;

8. "Exchange of information on request": the exchange of information on the basis of a request by the requesting Member State to the Member State, for a specific case;

9. 'this exchange rate' means the systematic notification to another Member State without a prior request, pre-determined information on a regular basis, on a regular basis. Article 9 as available means the information of the tax records of the Member State notifying the information, which can be recovered in accordance with the procedures of that Member State for the collection and processing of the information. Information;

10. 'audacious exchange': the non-systemic public

The information, at any time and without a prior request, in another Member State;

11. 'person': (a) natural person; (b) a person, or (c) if provided for in the legislation in force;

(d) any other legal form of any designation; (d) any other legal form of any designation; (d) any other legal form of any designation;

A person, with or without legal personality, who owns or manages assets which, including income deriving from them, are subject to taxes covered by Articles 1 to 25;

12. "By electronic means" or "electronic": the use of electronic equipment for processing, including digital pressure and storage, and the use of cable or a connection, optical technologies or other Eel-cleansing swab;

13. 'CCN network' means the Common platform based on the Common Communication Network (CCN), which has been obtained by the Union to ensure all transfers by electronic means between the competent customs and tax authorities.

Article 5 Organisation

(Article 4 of Directive 2011 /16/EU)

1. An "competent authority" referred to in Article 4 (1) is defined as the Directorate for International Economic Relations of the Ministry of Finance. The Commission shall be informed without delay of any relevant change.

2. As a 'central liaison office', under Article 4 (2), the International Organisation for International Economic Relations Division of the Ministry of Economic Affairs of the Ministry of Economic Affairs is defined in Section 4 (2). The central liaison office of the Ministry of

(a) as 'applicant authority' as referred to in Article 4 (5);

(b) as a "receiving authority" in accordance with Article 4 (2) of the first paragraph of Article 4;

On the other hand, the Court of First Amendment No 6, which takes the form of a connection on behalf of the competent authority.

The competent authority of the Ministry of Finance is responsible for informing the Commission and all Member States of the definition of the central liaison office.

3. The central liaison office of the Ministry of Economic Affairs shall cooperate with each tax or customs authority, as appropriate, for the purposes of applying Articles 1 to 25.

4. The 'interconnection points' referred to in Article 4 (3) shall be defined as:

(b) the Ministry of Customs Control of the Ministry

Economic and monetary policy. The liaison offices of the Ministry of Economic Affairs -

They act as 'requesting authority' and 'receiving authority' as referred to in Article 4 (5) and (6),

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For the purposes of the implementation of the administrative cooperation provided for in Articles 12 and 13.

5. The competent authority of the Ministry of Economic Affairs is to designate the interface or interconnection points other than those referred to in paragraph 4. By decision of the Economic and Social Committee, it is recommended that these measures be taken and their responsibilities determined, as well as any necessary details for their operation. The central liaison office of the Ministry of Foreign Affairs, with its responsibility, shall update the list of interconnection points and make it available to the central liaison offices of the other Member States and the Commission.

6. When a liaison point sends or receives a request or a response to a request for cooperation, it shall inform the central liaison office of the Ministry of Finance through the competent authority of the Ministry of Finance.

7. When a liaison point involves a working party involving administrative actions outside the scope of its jurisdiction, it shall immediately transmit this request to the central liaison office of the Ministry of Finance via the competent authority. The principle of the Ministry of Economic Affairs and informs the applicant authority of the other Member State. In this case, the deadlines provided for in Article 8 shall start from the next day of transmission of the cooperation application to the central liaison office.

8. The central liaison office and liaison departments, as defined in the provisions of this Article, shall act as competent authorities.

CHAPTER B ' EXCHANGE OF INFORMATION

SECTION A ' EXCHANGE OF INFORMATION

Article 6 Exchange of information following request

(Article 5 of Directive 2011 /16/EU)

1. At the request of the applicant authority, the receiving Greek authority shall communicate to the competent authority any information referred to in Article 2 (1), which has or is acquired after audits or other administrative actions.

2. The requesting Greek authority may send the exchange of information to the receiving authority of a Member State in accordance with paragraph 1.

Article 7 Administrative inquiries

(Article 6 of Directive 2011 /16/EU)

1. The receiving Greek authority shall carry out administrative actions necessary to gather the information referred to in Article 6.

2. The request referred to in Article 6 may

To include a reasoned request for control or other specific administrative actions. If the competent Greek authority considers that it is not necessary to carry out a control or other administrative action, it shall immediately justify this position to the requesting Member State.

3. In order to obtain the necessary information or to carry out the requested audit or other administrative actions, the receiving Greek authority shall follow the same procedures, such as when acting on its own initiative or on request. (i) another (other) which has its seat in Greece.

4. In the event of a reasoned request by the applicant authority of a Member State, the competent authority shall notify original documents where it is not contrary to the legislation.

Article 8 Timeliness

(Article 7 of Directive 2011 /16/EU)

1. The receiving Greek authority shall provide the information referred to in Article 6 as soon as possible and not later than six months after the date of receipt of the application. However, when this information is already available,

In addition, the receiving Greek authority shall transmit them within two months of that date.

2. In specific specific cases, the Greek authority and the applicant Member State may agree to deadlines other than those provided for in paragraph 1.

3. The receiving Greek authority shall confirm to the competent authority of a Member State the acceptance of the request immediately and in any event at the latest within a working day following receipt. This shall take place, where possible, by electronic means.

4. The receiving Greek authority shall communicate to the requesting Member State any shortcomings of the application and the need for supplementary basic information within one month of the receipt of the day. In this case, the deadlines set out in paragraph 1 shall begin on the receipt of the supplementary basic information requested by the receiving Greek authority.

5. When the receiving Greek authority is not in a position to reply to the request, it shall inform the requesting authority of a Member State immediately and in any event within three months of receipt of the complaint concerning the reasons for its delay. A-application and the date to which it considers that it may be able to respond.

6. When the receiving Greek authority does not have the information requested and is unable to reply to the request for information or refuses to answer the reasons referred to in Article 17, it shall inform the applicant authority immediately. Member States shall, in accordance with the provisions of Article 3 (1) of Regulation (EC) No 519/1999, be amended by the Council on the basis of Article 3 (1) of Regulation (EC) No 319/1999.

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SECTION B ' AUTOMATIC INFORMATION EXCHANGE

Article 9 Scope and conditions of the latter

Information exchange (Article 8 of Directive 2011 /16/EU)

1. The competent authority of the Ministry of Finance, as referred to in Article 5 (1), shall exchange the competent authorities of the Member States by means of an exchange of information relating to tax matters from 1 January 2014 onwards. With tax residents of the Member State receiving this information, as regards the following: categories of income and capital, as defined in the national legislation of the Member State which communicates the information: (c) life insurance products not covered by a contract; (c) non-life insurance products;

Other legal acts of the European Union for the exchange of information and other similar measures, (d) pensions, (e) real estate and income from real estate;

Mcia. 2. Information shall be communicated at least once

Of the year, within six months of the end of the tax year in which they were made available.

3. Before 1 January 2014, the competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), shall inform the Commission of the available information on the categories of income and capital in question. In p. 1. The competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), shall notify the Commission of any subsequent changes to the available information on the categories of income and capital that a - Are referred to in paragraph 1.

4. The competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), may declare that it may not obtain information on income or capital not exceeding a marginal amount, for categories of crop or capital referred to in Article 5 (1) of the Regulation. In paragraph 1, and shall inform the Commission thereof.

5. Before 1 July 2016, the competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), shall provide the Commission with annual statistics on the volume of such exchanges and, as far as possible, information on the volume of such exchanges. Expenditure and benefits linked to the actual exchange of expenditure.

6. In the event that Greece agrees to the same exchange of information on possible categories of income and capital in bilateral or multilateral agreements concluded with other Member States, it shall notify these agreements to the Commission.

7. By decision of the Minister for Finance, the information means, the provision of statistics, and any other specific details on the exchange of information on the categories of income and capital in question. A -

Graph 1, taking place between Greece and Member States, in accordance with the practical arrangements for the automatic exchange of information adopted by the Commission in accordance with the procedure referred to in Article 26 (2) of Directive 2011 /16/EU, before The dates referred to in Article 29 (1) of Directive 2011 /16/EU.

8. The provisions of this Article shall apply from 1 January 2015.

SECTION (C) INFLUENT INFORMATION EXCHANGE

Article 10 Scope and conditions of insolence

Information exchange (Article 9 of Directive 2011 /16/EU)

1. The competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), may inform the competent authorities of the other Member States of any information contained therein and which may be useful for the competent authorities. The other Member States.

2. The competent authority of the Ministry of Economic Affairs as referred to in Article 5 (1) shall, in any event, notify the information referred to in Article 2 (1), which shall be received by the relevant authorities, to the competent authority of each other interested party. Member States shall, in any of the following cases: (a) the competent authorities shall have valid reasons for under -

State that in the other Member State there is a tax evasion; b) a taxable person succeeds in Greece

(i) a reduction or exemption of tax, resulting in an increase in tax or tax relief in the other Member State; (c) business activities carried out;

A taxable person in Greece and one person who is subject to a tax in another Member State, in one or more other countries, in such a way as to be liable to have a tax reduction in Greece or another. (d) the competent authorities have a valid reason to do so;

(i) the existence of a tax reduction resulting from virtual profit transfers within the group of undertakings; (e) the information provided in Greece by the Commission;

(i) the competent authority of the other Member State shall draw up information likely to be of relevance for the assessment of the imposition of a tax on this other Member State.

3. At the competent authority of the Ministry of Economic Affairs as referred to in Article 5 (1), the information referred to in Article 2 (1) shall be notified by the competent authority of another Member State.

Article 11 Timeliness

(Article 10 of Directive 2011 /16/EU)

1. The competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), to be made by

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The information referred to in Article 10 (2), shall transmit this information to the competent authority of any other relevant Member States as soon as possible and at the latest within one month of the time available. This is the case.

2. The competent authority of the Ministry of Finance, as referred to in Article 5 (1), to which information is communicated, in accordance with Article 10, shall, if possible by electronic means, immediately and in all cases within seven working days, be confirmed by electronic means. Receiving the information to the competent authority which provided them.

CHAPTER C OTHER FORMS OF ADMINISTRATIVE COOPERATION

SECTION A ' TO TAKE INTO ACCOUNT ADMINISTRATIVE SERVICES

AND PARTICIPATION IN ADMINISTRATIVE INVESTIGATIONS

Article 12 Presence in administrations and participation in

Administrative investigations of officials of the Member States competent authorities

(Article 11 of Directive 2011 /16/EU)

1. After a request from the competent authority of another Member State to the relevant liaison officer of the Economic and Social Committee referred to in Article 5 (4), depending on the case and the relevant opinion of the competent control authority, the competent authority may decide to consult the competent authority of another Member State. In the framework of administrative cooperation and for the purpose of exchanging information, the presence of authorised officials of the applicant authority in the offices of the competent control authority.

2. The presence of foreign authorised officials shall be limited to: (a) the exchange of information with officials of the

Responsible for the audit authority, and (b) in their presence in the administrative investigations

Which are carried out by the offices of the competent control authority, without the right to conduct a meeting with obligor or third parties.

The exchange of information and administrative enquiries shall relate only to transactions between the requesting authority of another Member State and the debtor countries. If the requested information is contained in documents, foreign officials may receive a copy of these documents.

3. The audit services shall be entitled to request, through the competent authority of the Ministry of Finance pursuant to Article 5 (4), in accordance with the case-law of their own authorised officials, in accordance with Article 5 (4) of the Regulation. -the competent authorities of other Member States.

4. Officials who are authorized by the Member States to be present in another Member State, in accordance with this Article, must be able to demonstrate a written opinion at the time of writing. Their identity and their official duties.

SECTION B ' SIMULTANEOUS CHECKS'

Article 13 Concurrent checks

(Article 12 of Directive 2011 /16/EU)

1. Two or more Member States may contribute to the carrying out of simultaneous controls, the virgin from its territory, to one or more of the debt instruments referred to in Article 3, of a common or complementary interest to the (i) a Member State, with a view to the exchange of information gathered from such controls.

2. The liaison office of the Ministry of Finance as referred to in Article 5 (4) shall, as the case may be, take, accept or reject and send proposals to conduct simultaneous investigations by the applicant and the applicant. Other Member States' shares, respectively.

3. The liaison office of the Ministry of Finance as referred to in Article 5 (4), as the case may be, selects independent of those who are willing to propose for simultaneous control, to those who are taxed in Greece as well as Those who are taxed in other Member States. It shall submit a request to the receiving authority of the other Member State to whom it requests to be subject to the audit, setting out the reasons for the decision and fixing the time period within which it proposes to conduct the proceedings. These controls.

4. The liaison office of the Ministry of Finance as referred to in Article 5 (4), as the case may be, shall appoint an official as a representative to the other Member States participating in the audit to direct and coordinate Control.

5. In cases where the competent control authority considers it necessary to carry out a simultaneous control, it shall inform the competent authority of the Ministry of Economic Affairs as referred to in Article 5 (4), in accordance with Article 5 (4). (b) a decision on the application of the principle of equal treatment for men and women in the event of a failure to comply with the principle of equal treatment for men and women in the territory of a Member State other than the other Member States; Determination of the time period within which simultaneous controls will be carried out.

6. For the proposals submitted, respectively, to the liaison office of the Ministry of Economic Affairs as referred to in Article 5 (4), as appropriate, by the requesting authorities of the other Member States for the participation of the Greek In the case of simultaneous controls, it shall give a decision on the same interconnection, on the basis of a relevant recommendation and of the necessary information from the competent control authority. The above mentioned interface shall inform the applicant authority of the other Member State of its agreement as to the conduct of the audits or its reasoned refusal.

7. By decision of the Minister for Economic Affairs,

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The provisions of this Article shall be laid down in any necessary detail.

SECTION C: ADMINISTRATIVE NOTIFICATION

Article 14 Notification of a notification

(Article 13 of Directive 2011 /16/EU)

1. Following a request from the requesting authority of a Member State, the receiving Greek authority shall inform the addressee of acts and decisions taken by the administrative authorities of the Member State concerned and shall relate to the application to the The Court held that, in the light of Articles 1 (2) and 25 (2) of the Treaty, the Court of First The notification request shall include the text of the act or decision to be notified and shall specify the name and address of the consignee, as well as any other information that is useful for the verification of his identity.

2. The receiving Greek authority shall immediately inform the requesting authority of a Member State of the follow-up to the request for notification and of the date on which the operation or decision was notified to the addressee.

3. The receiving Greek authority shall transmit, through the Secretary-General of the Department of Information, the Ministry of Finance, the above instruments or decisions to the competent tax authority, which shall communicate them to the addressee, in accordance with the provisions of the Agreement. In the case of the notification of similar acts or decisions, it shall then send the relevant evidence to the receiving authority.

4. The requesting Greek authority shall submit a joint request under this Article only if it is unable to communicate the acts and decisions referred to in paragraph 1 in accordance with the rules governing the notification of such acts. In the case of Greece, or when the notification would lead to disproportionate difficulties.

5. The Greek authorities may notify each document by registered letter or electronically to one person within the territory of another Member State.

SECTION D INFORMATION ABOUT THE USE OF

INFORMATION REQUESTED

Article 15 Conditions

(Article 14 of Directive 2011 /16/EU)

1. Where the competent Greek authority or the competent authority of the Ministry of Finance referred to in Article 5 (1) provides information under Articles 6 or 10, respectively, it may request the competent authority of the Member State which has received them. Provide information on the usefulness of the information in question.

2. The requesting Greek authority or the competent authority of the Ministry of Finance as referred to in Article 5 (1) shall send such information on information received pursuant to Articles 6 or 10, respectively, when requested by the competent authority. Member State which provided this information. Where such information is requested, the requesting Greek authority or the competent authority of the Ministry of Finance as referred to in Article 5 (1), which has received the relevant information under Articles 6 or 10, respectively, sent, without prejudice to The rules of taxation and of data protection applied in the Member States, such information to the competent authority of the Member State which provided such information, as soon as possible and within three months of the latest A notification of the outcome of the use of the information requested.

3. The competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), shall inform once a year on this exchange of information to other Member States in accordance with practical arrangements agreed upon. To the ground.

HEADQUARTERS D CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION

Article 16 Notification of information and documents

(Article 16 of Directive 2011 /16/EU)

1. The information received by the competent authority of the Ministry of Finance, as referred to in Article 5 (1), or the requesting Greek authority, in any form under Articles 1 to 25, shall be covered by the confidentiality and shall be protected by The Committee of the European Parliament, the Economic and Monetary Committee and the Committee of the European

2. This information may be used in legal and administrative procedures which may be subject to sanctions, which are initiated against infringements of tax legislation, without prejudice to general rules and regulations; and Provisions governing the rights of the accused and witnesses to such procedures.

3. With the permission of the competent authority of the Member State notifying information and only to the extent permitted under the Greek legislation, the information and documents taken by the competent authority of the Ministry of Economic Affairs In accordance with Articles 1 to 25, Article 5 (1) or Article 5 (1) may be used for purposes other than those referred to in Article 2. Such authorisation shall be granted if the information can be used for similar purposes in the Member State of the competent authority notifying the information.

4. With the permission of the competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), the information and documents taken by the competent authority of another Member State may be used for purposes other than those of the Ministry of Finance. ;

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Referred to in Article 2. This authorisation is granted if the information can be used for similar purposes in Greece.

5. When the competent authority of the Ministry of Finance, as referred to in Article 5 (1), or the requesting Greek authority considers that the information received from the competent authority of another Member State may be useful for the purposes indicated In Article 2, the competent authority of a third Member State may forward them to the competent authority of a third party. It shall inform the competent authority of the Member State of origin of the information on its intention to forward the information to a third Member State. The Member State of origin of the information may be forwarded to the transmission within 10 working days of the date on which it received the notification from the competent authority of the Ministry of Finance as referred to in Article 5 (1). 1, or the applicant, who received the information.

6. The competent authority of the Ministry of Finance, as referred to in Article 5 (1), may object to the transmission of information to a third Member State, in accordance with paragraph 5.

7. The administrative or judicial authorities of Greece may rely on information, reports, statements and any other documents or certified true instead-written or dissent by the requesting Greek authority from the receiving authority of another Member States, as evidence on the same basis as similar information, reports, statements and any other documents shall be provided by another authority of Greece.

Article 17 Limits

(Article 17 of Directive 2011 /16/EU)

1. The receiving Greek authority shall provide the requesting authority of another Member State with the information referred to in Article 6, provided that the applicant authority has exhausted the usual sources of information to be used for the purposes of the application. To meet the information requested without any risk of jeopardising the achievement of its objective.

2. The receiving Greek authority shall not conduct any inquiries or disclose information if the conduct of such investigations or the concentration of the requested information for the same purposes is contrary to the legislation.

3. The receiving Greek authority may refuse the transmission of information where the requesting Member State is unable, for legal reasons, to provide similar information.

4. The refusal to transmit information is permitted in the event that it would lead to the disclosure of a commercial, industrial or professional secrecy or a commercial or non-disclosure document which would be contrary to public order.

5. The receiving Greek authority shall inform the competent authority of another Member State of the reasons which are contrary to the satisfaction of the information request.

Article 18 Obligations

(Article 18 of Directive 2011 /16/EU)

1. If information is requested from a Member State, the receiving Greek authority shall apply the measures it has to obtain information in order to obtain the information requested, even if it does not need such information for the purpose of obtaining information. Its own tax purposes. This obligation shall be without prejudice to Article 17 (2), (3) and (4), which may not, in no case, be considered as authorising the Member State concerned to refuse to provide information solely and exclusively. Because it does not have its own interest in such information.

2. In any event, Article 17 (2) and (4) shall not be deemed to allow the Greek authority to refuse to provide information solely and only because the holder of such information is a bank, another financial institution, A delegated representative or a person acting in his capacity as an agent or an administrator or because the information relates to proprietary interest.

3. Notwithstanding the provisions of paragraph 2, the Greek authority may refuse to forward the requested information where this information relates to tax periods prior to 1 January 2011 and when the transmission of such information On the basis of Article 21 of the Law, it could have been rejected on the basis of Article 21 of the Law. Regulation (EEC) No 1914/1990 (Article 8 (1) of Directive 77 /799/EEC) had been requested prior to 11 March 2011.

Article 19 Extension of extended cooperation

Provided in a third country (Article 19 of Directive 2011 /16/EU)

Greece may request wider cooperation with a Member State from the one provided for in Articles 1 to 25, provided that the Member State provides such a wider mutual cooperation to a third country. In the event that Greece provides for a third country more extensive than that provided for in Articles 1 to 25, it may not refuse to grant equally wide-ranging cooperation to any other Member State wishing to do so. It is involved in this broader mutual agreement with Greece.

Article 20 Printed forms and electronic forms

(Article 20 of Directive 2011 /16/EU)

1. The requests to provide information and to carry out administrative enquiries in accordance with Article 6 and their submissions, their acceptance, the request for payment of basic information, the weakness or the refusal to recognise the application in accordance with the article 8, from-to the extent possible, using a standard form approved by the Commission;

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Article 26 (2) of Directive 2011 /16/EU. The standard forms may be accompanied by a -

Reports, statements and any other documents or communications shall be authentic copies or breakpoints thereof.

2. The standard form referred to in paragraph 1 shall contain at least the following information to be provided by the requesting Greek authority: (a) the identity of the person who is not;

(b) the tax reasons for which it is requested; (b) the tax reasons for which it is requested;

Information is available. The requesting Greek authority may, to the extent that

It shall, in accordance with international developments, be aware of the name and address of any person who is in possession of the information requested, and any information which may facilitate the collection of information by A competent authority of another Member State.

3. The arbitrarily supplied information and their acceptance in accordance with Articles 10 and 11 respectively, the requests for administrative notifications in accordance with Article 14 and information on the usefulness of the information requested, in accordance with Article 15 shall be sent using the standard form approved by the Commission in accordance with Article 26 (2) of Directive 2011 /16/EU.

4. This exchange of information, in accordance with Article 9, shall be sent using a standardised electronic format with the aim of facilitating this exchange of information and on the applicable electronic format in force. Article 8 of the Law Regulation (EC) No 3312/2005 (') (Article 9 of Council Directive 2003 /48/EC of 3 June 2003 on the taxation of income in the form of interest payments, OJ L 157, 26.3.2003).

5. The standard electronic format, as defined in paragraph 4, should be used for all types of exchange of information and is approved by the Commission in accordance with the procedure referred to in Article 26 (2) of Directive 2011 / 16.

Article 21 Practical arrangements

(Article 21 of Directive 2011 /16/EU)

1. The information communicated in accordance with Articles 1 to 25 shall be provided, as far as possible, by electronic means using the CCN network.

2. The Greek authorities shall be responsible for any development of its systems, which is required for the exchange of such information using the CCN network.

3. Persons duly accredited by the Security Accreditation Authority of the Commission shall be allowed access to this information only if necessary for the conservation, maintenance and development of the CCN network.

4. Greece shall waive any claim for reimbursement of expenditure incurred in the application of Articles 1 to 25 except, where appropriate, in the case of mutual experts.

5. The requests for cooperation, including the requests for notification, and the associated documents may be drawn up in any language, including the receiving authority and the applicant authority. These applications are accompanied by a translation into the

An official language or one of the official languages of the Member State of the receiving authority only in cases where the receiving authority declares the reason why it requests translation.

CHAPTER ON RELATIONS WITH THE COMMITTEE

Article 22 Evaluation

(Article 23 of Directive 2011 /16/EU)

1. The competent authority of the Ministry of Finance as referred to in Article 5 (1) shall notify the Commission of any relevant information necessary to assess the effectiveness of administrative cooperation in accordance with Articles 1 to 25 in respect of Tax evasion and tax avoidance.

2. The competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), shall notify the Commission of an annual assessment of the effectiveness of the exchange of information referred to in Article 9, as well as the practical effects thereof. The-which has been achieved. The format and conditions for the notification of this annual assessment shall be adopted by the Commission in accordance with the procedure referred to in Article 26 (2) of Directive 2011 /16/EU.

3. The competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), shall provide the Commission with a view to the assessment of Articles 1 to 25, drawn up by the Commission, in accordance with the procedure referred to in Article 26 (2) of the Treaty. Directive 2011 /16/EU.

4. The information communicated to the Commission under paragraphs 1, 2 and 3 shall be classified as confidential in accordance with the provisions applicable to the principles of the European Union. This information, including any report

Or a document drawn up by the Commission on the basis of these documents may be transmitted to other Member States. The information transmitted shall be covered by the confidentiality and shall enjoy the protection afforded to similar information under the national legislation of the Member State which has received them. The reports and documents drawn up by the Commission

And referred to in this paragraph, may be used by the Member States for analysis purposes only but shall not be published or available to any other person or body without the express agreement of the Commission.

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HEADQUARTERS IN RELATIONS WITH THIRD COUNTRIES

Article 23 Exchange of information with third countries

(Article 24 of Directive 2011 /16/EU)

1. When the competent authority of the Ministry of Finance, as referred to in Article 5 (1), or the requesting Greek authority receives from a third country information which is reasonably relevant to the application and enforcement of Greek legislation on taxes Which are referred to in Article 3, may, in so far as it is permitted under international agreement with the third country concerned, provide such information to the competent authorities of Member States for which they may be useful and to any Requesting authority.

2. The competent authority of the Ministry of Finance, as referred to in Article 5 (1), or the requesting Greek authority, shall be allowed to notify a third country in accordance with the provisions of the text of the text relating to the disclosure of personal data to third parties. (a) the competent authority of the Member State from which he/she acquires the following conditions: (a) the competent authority of the Member State;

The information has been obtained by consensus on their notification to the third country, and (b) the third country concerned has been committed to providing

The required cooperation for the collection of evidence on the irregular or illegal nature of the transactions which appear to be in breach of or misuse of the tax legislation.

3. The competent authority of the Ministry of Economic Affairs as referred to in Article 5 (1) may oppose the transmission of information to a third country in accordance with paragraph 2.

CAPITAL AND GENERAL AND FINAL PROVISIONS

Article 24 Data protection

(Article 25 of Directive 2011 /16/EU)

The exchange of information, including administrative enquiries, shall be made following a specific statement of reasons with regard to the necessity and relevance of the data, both by the requesting authority and by the receiving authority, in accordance with Article 4 of the Law Regulation (EEC) No 2472/1997 (50), and in particular Articles 15 (1), 16 (1) and 17 (1) of this law. The statement of reasons shall be made by the Greek authority or the applicant, respectively. Exchange of information with third countries, such as

Article 23 shall be provided in accordance with Article 9 of the Law. 2472/1997. For the purposes of Articles 1 to 25 and after

By a specific reasoned act of the competent authority of the Ministry of Economic Affairs, as referred to in Article 5 (1), may be decided to exempt the exercise of the rights of Articles 11 and 12 of the Law. 2472/1997.

Article 25 Repealed Provisions First Party

The entry into force of this law shall be repealed: (a) Articles 19 to 24a of Chapter VI "

'The European Union'. Regulation (EEC) No 1914/1990, which entered into force in Greek legislation, Council Directive 77 /799/EEC of 19 December 1977 on mutual assistance by the competent authorities of the Member States in the field of indirect taxes and taxes on insurance premiums, (b) Articles 1 and 2 of the First Capital of

N. 3312/2005, by which the Council Directive 2003 /93/EC of 7 October 2003 amending Council Directive 77 /799/EEC on mutual assistance to the competent authorities of the Member States in respect of the implementation of Council Directive 2003 /93/EC of 7 October 2003 amending Council Directive 77 /799/EEC on the mutual assistance of the competent authorities of the Member States The area of direct and indirect taxation (OJ L 264, 15.10.2003) and (c) Articles 3 and 4 of Chapter VI of the Law. 3453/2006

(1-74), which was incorporated into the Greek legislation by Council Directive 2004 /56/EC of 21 April 2004 amending Directive 77 /799/EEC as regards mutual assistance by the competent authorities of the Member States in the field of indirect taxes. (i) certain excise duties and taxes on insurance premiums (OJ L 127, 29.4.2004). The provisions of the repealed Regulations shall be deemed to be -

The provisions of this law are laid down in this law.

PART 2 OF THE COMMISSION'S ARRANGEMENTS

ACCOUNTING STANDARD AND CONTROL

Article 26 Amendment of Article 1 of the Law NO 3148/2003

1. At the end of par. Article 1 of Article 1 of the Law A new paragraph is added as follows: 3148/2003 (A-136):

"H.L.T.E. works exclusively in the interest of the public interest, has administrative and financial independence and enjoys functional independence."

2. The par. Article 1 (2) of the Law 3148/2003 is replaced by the following:

' 2. The Ministry of Finance is supervised by the Ministry of Finance in accordance with the provisions of this law. This supervision shall take the form of prior approval only for the operations of the annual budget and the accounts of the European Central Bank. '

3. The second subparagraph of paragraph 3. Article 1 (3) of the Law EUR 3148/2003 is replaced by the following:

' As a secretariat of the Board of Directors, a decision of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors is hereby appointed.

4. The second subparagraph of paragraph 4. Article 1 (4) of the Law EUR 3148/2003 is replaced by the following:

' The Vice-Presidents shall be chosen by persons who shall establish broad scientific training in Accounting and/or Auditing. '

5. In par. Point 7 of Article 1 of n. The second paragraph of 3148/2003 is worded as follows:

' In the event of termination of the term of office of the members of the Board of Directors of the Board of Directors, it shall be automatically extended until the appointment of new members in accordance with Article 1 of

9

N. Regulation (EC) No 3148/2003 for a period of one (1) year period. '

Article 27 Amendment of Article 4 of the Law 3148/2003

With the Accounting Standards Board,

The first paragraph of paragraph 1. Article 4 of the Law It shall be replaced by the following:

" The LGBT is a firm and consists of a Vice-President of the European Parliament, as President and four special experts who have a high level of training in Accounting and long-term experience of practical implementation. One, at least, of the above considerations is required to hold a doctorate in the cognitive subject of Accounting. '

Article 28 Amendment of Article 5 of the Law Special Report No 3148/2003 on Quality Control Board

Article 5 of the Law EUR 3148/2003 is replaced by the following:

' Article 5 Quality Control Board

1. The Quality Control Board (CPIC) is a collegiate body and its term of office is trie. The members of S.P.E. and their alternates shall be appointed by decision of the Board of Directors of the Board of Directors and shall be persons of recognised competence with specific knowledge and experience in matters of audit, accounting and tax law. As president of S.P.E., he is appointed as Vice President of the Board of Directors. One of the members of the SPC is defined by the Board of Directors of the Board of Directors, following a proposal from the Board of Directors of Accountants, established by Article 1 of Council (d) 226/1992 (1 120). By decision of the Minister for Economic Affairs, following the recommendation of the Board of Directors of the Board of Directors, the reimbursement of the members of the Board of Directors is determined.

2. The SRC is responsible for: (a) to carry out quality checks on the pre -

Of persons referred to in Article 2 (2) to (8). 3693/2008 (A΄ 174), (b) for the formulation of recommendations to persons

Article 2 (2) to (8) of the Law 3693/2008, as a result of quality checks, (c) to carry out investigations to determine if any

Infringements of legislation and regulatory framework governing the work of auditors including the regulatory decisions of the European Parliament, the current Code of Conduct, the adoption of standards or safeguard standards (d) to make recommendations to the Board of Directors, either on its own initiative or after consulting the Board of Directors;

E.L.T.E. as a result of conducting investigations in the case of (c) of this paragraph, e) to carry out investigations related to

To impose disciplinary sanctions and with the exercise of a supervisory authority over the Directorate of Accounting and Audit, Studies and Support for Quality Control

(f) for the purpose of drawing up general recommendations for the purpose of drawing up general recommendations;

The Board of Directors of the Board of Directors of the Board of Directors of the Directorate-General for Employment and Social Affairs, the Board of Directors, the Board of Directors, the Board of Directors, the Board of Directors, the Board of Directors, the Board of Directors.

The Committee of the Committee of the European Communities, the European Parliament, the Economic and Social Committee, the Economic and Social Committee and the Committee of the European

3. By decision of the Board of Directors of the Board of Directors, the arrangements and procedures for carrying out quality checks and any other relevant issues, in particular:

(b) the criteria for the selection of bodies to be integrated;

(c) the obligations of the persons controlled by the persons responsible for carrying out quality checks shall be carried out in accordance with the provisions of this Regulation.

(d) the publication of the results of the quality checks;

(e) the obligations of the persons controlled by the persons concerned;

The completion of quality controls. 4. The persons on whom a quality was carried out

A check is required to comply with the indications given to them by the RAF as a result of the quality control performed. In the formulation of its submissions, the SWR shall prescribe a reasonable time-to-date basis for such persons. Any compliance with the recommendations of the RAF within the rapid deadline constitutes a disciplinary offence.

5. By decision of the Board of Directors of the Board of Directors, the Board of Directors is determined to carry out the quality control, which shall be borne by the budget of the European Central Bank.

Article 29 Penalties and enforcement proceedings

Article 6 of the Law EUR 3148/2003 is replaced by the following:

" Article 6 Penalties and enforcement proceedings

1. Exclusively responsible body for the finding of breaches of legislation and of the regulatory framework governing the work of auditors, including the regulatory decisions of the Court of Justice, the current Code of Conduct, and The audit standards or quality assurance standards, as well as cases of non-compliance with the recommendations made by the Council of Quality Control (IFRS) as a result of quality control, in accordance with Paragraph 4 of Article 5 of this Regulation, by the persons referred to in paragraphs 2 to 8 Article 2 of the Law 3693/2008 ("Disciplinary Complaints"), and the imposition of sanctions against them, is the Board of Directors of the Board of Directors.

2. The Board of Directors shall impose the following administrative penalties:

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(a) Surprise (b) Provisional prohibition of compulsory

Checks on individual or consolidated financial statements for a period of one (1) to 12 (12) months; c) For natural persons, up to and including

EUR 100 000 and in the event of a relapse, a maximum of EUR 200 000. For legal persons, up to a maximum of EUR 1 million. In the event of a recurrence of the legal person, the Board of Directors may impose an amount of up to 2 million euro. In the event of the imposition of fines in a legal right which has the right to carry out compulsory licences, the required fines may exceed the limit referred to in the first subparagraph and amount to an amount equal to 10 times the value of the payment. In the so-called entity during the financial year in which the infringement was committed and which comes from all types of audit work. (d) temporary withdrawal of the professional licence; (d) temporary withdrawal of the professional licence;

For a period of up to two (2) years. E) Final removal of the professional licence; and

Deletion from the Registry. 3. For the measurement of the sanction imposed on

Each of the cases referred to in that paragraph shall take into account, in the appropriate way, the seriousness of the infringement, the risk to the reliability and proper functioning of the audit-accounting system, the benefit of the benefit and any assistance In the face of the infringe ment of the property of the owner in accordance with paragraph 1. Having regard to the Treaty on European Union, 3693/2008. The Board of Directors of the Board of Directors shall impose its sanctions on the

For the purposes of this paragraph, following a recommendation from the IFRS, The Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors shall take part and the Vice-President of the Board of Directors, who shall be the President of the Board of Directors, without the right to vote.

4. In the event of the finding of a breach by a statutory auditor, which shall carry out statutory audits and accounts, the responsibility of the auditor shall not waive the cumulative disciplinary responsibility of the audit body. A-a-a. In any event, the act or failure to act

A supervisory exercise by a partner or an owner or a member of the management or a supervisory body of an audit firm to the main partners within the meaning of paragraph 1. Having regard to the Treaty on European Union, Having regard to Council Regulation (EC) No 3693/2008 and of the statutory auditors, as well as any other provisions in general to the audit procedure on behalf of the audit firm, shall constitute a disciplinary offence to the audit firm or to the members of the audit firm; Its management bodies are involved in the creation of a supervisory authority. It shall likewise be a disciplinary offence, which shall be charged to the audit firm or by the members of the management bodies of the audit firm, and any act or omission by a partner or owner or a member of the management or supervisory organ. Or main partner of an audit firm in the sense

Of par. Having regard to the Treaty on European Union, 3693/2008, which jeopardises the independence and objectivity of a legal auditor, as specified in the International Accounting Standards and the applicable Business Ethics Code of the International Monetary Institute. In the latter case, in addition to the other arrangements, it is incumbent upon the audit firm and the members of its governing bodies, which are carried out in the infringement, to ratify the withdrawal of the professional licence for a period of time. At least six (6) months.

5. In particular, in the case of non-compliance with statutory auditors with the obligation provided for in paragraph 1 of Article 8 of that law, in addition to the penalties provided for in paragraph 3 of this Article, the Board of Directors of the Board of Directors. It may decide to suspend the non-participating undertaking and its legal auditors from the quality control programme of the European Economic Area, with the consent of any audit work carried out by them not to produce any legal effects. Decisions on expulsion shall be published by a decision of the Board of Directors of the Board of Directors, specifying the nature, extent and manner of their publication.

6. Prior to the adoption of the decision imposing sanctions, the Board of Directors of the Board of Directors shall be obliged to invite the controlled legal auditor or the auditee of the auditee to state his views. Such a call shall be made in writing and shall not necessarily be the subject of a written infringement, as well as the facts which form the basis of that notice and shall be reasonable for the institution concerned to present its views in writing. The Board of Directors of the Board of Directors may, if it considers it necessary at its sole discretion, to invite the controlled legal auditor or the controlled audit firm and to provide oral explanations before it. In the event of a postponement or interruption of the debate for another time and time, the notification of its date after the postponement or the interruption of a debate may take place in any appropriate manner. The Board of Directors may, for reasons of protection,

The Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice and the Court of Justice of the European Communities.

7. Against the decisions of the Board of Directors of the Board of Appeal of the Board of Appeal of the Board of Appeal of the Administrative Court of Athens, within a period of sixty (60) days from their notification.

8. The fines imposed pursuant to paragraph 2 shall constitute revenue of the Court of Justice and shall be drawn up in accordance with the provisions of the Code of Conduct for Revenue (D. D. 356/1974), from the Public Economic Service (IAS), which shall be required to comply with the provisions of the Code. To inform the European Parliament directly of the receipt or use of the protection. '

Article 30 Investigation of cases and powers

The institutions of the European Union.

After Article 6 of the Law. Articles 6A and 6B are added as follows:

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" Article 6A Investigation of cases

1. Investigation of cases for the finding of a link or non-infringement of the legislation and of the regulatory framework governing the work of the members referred to in Article 6 (1) of the Annex shall be carried out with the administrative unit S.P.E. and with the support of the Directorate for Accountancy and Elite, Studies and Support for Quality Control of E.L.I.E. and the "integrated studies" of E.L.I.E.

2. The Board of Directors of the Board of Directors of the Board of Directors may appoint, as 'attached auditors', of natural persons, individuals or officials of the Danish or legal persons of the Court of Justice, with appropriate vocational training and experience -specialised training, in particular on quality controls. By decision of the Board of Directors, the necessary qualifications and the required specialties of the "integrated studies" may be specified, as well as the procedure for their selection and impairment. The 'integrated auditors' of the European Parliament shall be charged in the performance of their duties in respect of professional secrecy, in accordance with the provisions of Article 33 of Law. 3693/2008 and 11 of this law. In order to ensure the independence and objectivity of quality controls, the 'authorised auditors' of the European Parliament shall be subject to the following restrictions:

(b) They may not be subject to any control of the law of the controller or of an auditor or an audit firm or their network.

(c) There is no conflict of interest between the auditor or the audit firm in which during the previous two years they have worked as partners or by officials or by whom they were connected in any manner. (c) There is no conflict between (v)

Of the control body and of the controlled entity to which control will be carried out. The 'integrated auditors' of the European Economic and Social Committee

They are requested to submit to the SAF before the start of the audit, 'responsible declaration', that they comply with the above restrictions and requirements.

3. The SPC may issue control orders-either on its own initiative or following a complaint-the instructions and guidelines to the address referred to in paragraph 1 hereof, and to the 'authorised auditors' in respect of their exercise. In general, it supervises this audit body and, in general, supervises this audit. The Directorate for Accounting and Audit of Questions, Studies and Support for Quality Assets and/or the "Executive Auditors" of the European Parliament. ("The Audit Institutions of the Hellenic Republic") after the end of the case investigation, submit their claim to the VAT.

4. In the event that during the course of the audit, it is likely that the final complaint will be made, the RAF may recommend to the Board of Directors the imposition of sanctions without any further investigation being required. Case of the Court of Auditors of the European Communities

Article 6B Powers of the institutions of the European Union

1. The audit bodies of the European Parliament, in the context of the investigation of the finding of any wrongful infringement of the legislation and of the regulatory framework governing the proceedings of the auditors referred to in Article 6 (1) May: (a) have access and receive copies; or

Documents, books and other information held in any form (written, elective, semantic or other) in the professional establishment situated in or outside the premises of the controlled persons. Of paper 2 to 8 of n. 3693/2008, which is not justified to invoke professional or other secrecy. (b) Book seizures of books, documents

And other data, including electronic means of storage and transport of data, located within or outside the premises of the controlled persons or companies. (c) To be taken at the discretion of the jury Or above -

Protest statements, without prejudice to the provisions of Article 212 of the Code of Criminal Procedure, and to request explanations on the facts or documents relating to the subject matter and purpose of the investigation and to record the relevant facts. Responses.

2. The audit bodies of the European Parliament shall exercise their powers in writing, in writing and in writing, by the President of the European Parliament. The product is given either to a certain auditor or to a group of auditors. In the latter case, the order must also specify the controller who is the head of the audit. In the event that the mandate is given to the Internal Auditor of the European Parliament, it is mandatory for the audit group and at least one official of the European Parliament, who shall sign each document relating to the investigation.

3. The checks and the receipt of information and particulars referred to in paragraph 1 (a) and the cases referred to in paragraph 1 (b) shall be carried out in any of the following working hours for the controlled right.

4. For the seizure carried out in accordance with paragraph 1 (b) of this Regulation, a repo report shall be drawn up. The report shall be signed by the competent control body responsible for the seizure, which must be an employee of the European Union and by the person or person concerned. The attachment report shall be drawn up in two copies. One of the copies is retained by the competent control body of the European Parliament and the other is handed over to the person who signed for the account of the controlled person. In the event of refusal of the abovementioned

A copy of the seizure report shall be served on the person against whom the seizure, within 10 working days of the date of completion of the seizure, shall be served within 10 working days of the date of completion of the seizure, in accordance with the provisions of Articles 47 to 57 of the Code of Administrative Law (v. THE COMMISSION ADOPTED: The person concerned shall be entitled to receive copies of the documents which have been incurred.

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5. The confiscation report shall include as a minimum: a) the title ' Complaint report by the Commission;

(b) the time of the seizure, (c) the place where the seizure takes place, i.e.

Details of the professional establishment, as well as the legal form, the official or the full details of the identified person, (d) the name of the person carrying out the contract;

(e) the number and time of the audit order of the Court of Auditors;

Head of the Directorate-General for Accounting and Audit of Questions, Studies and Support for Quality E-Leaders of the European Parliament or of its Deputy or Chairman of the Board of Directors; (f) the statement of reasons for the execution of the seizure; The confiscation of the assets,

(a) a clear description of the impounded objects, including the signature of the person who signed on behalf of the person concerned; 6. Protest deposit, in accordance with the

(c) in paragraph 1 of this Article, it shall take place in the seat of the European Central Bank. The controlled person who is to be submitted is duly summoned to a certain day and time. The call shall be signed by the Head of the Directorate for Accounting and Audit, Studies and Support of the European Central Bank, or his deputy or the President of S.P.E. .. The call contains a brief description of the case, for which the witness is about to be processed and not the authority on which it is called. The call shall be served on the person concerned by a court of inquiry, pursuant to Articles 47 to 57 of the Code of Administrative Law, one (1) at least one working day before the day for which it is to be examined. The long-term call may be extended to five (5) days-old days, provided that the person concerned has a residence or seat outside the Attica number. The deadline for calling is extended to 10 (10) working days if the person concerned has a residence or seat outside the Greek Territory.

7. Protest deposit is performed before an audit body of the European Parliament and a civil servant of the European Parliament as a secretariat. Before he testifies, he is called upon to state his name and address, the place of birth and his occupation, and his age.

8. Protest testimony shall be drawn up by the line of evidence of a statement. The report shall state the place and date of the report, at the time when the deposit and the name of the audit institutions were started and completed, which received the deposit, line and date of the deposit, and An accurate record of those submitted by the witness. The report shall be read by all present during the examination of persons and signed by them. If one of these persons refuses to sign, it is mentioned in the report. The report is a complete proof of what the witness has testified. The report is invalid if the time is missing -

(except where it is clear from the whole report of the report or other documents obtained therefrom), the indication of the names and names or the signature of the persons involved in the deposit. The report shall be drawn up in two copies of which a copy shall be given to the witness and the other shall be placed under the responsibility of the audit body of the European Parliament who has received the statement of the case.

9. False or inaccurate statements of evidence as defined in Article 225 (2) of the Penal Code. '

Article 31 Conditions of the European Union

The par. Article 8 of the Law EUR 3148/2003 is replaced by the following:

' 1. The resources of the European Parliament are derived from a percentage contribution of one percent (1 %) of the total gross income of companies or consortia of companies. If the financial management of E. L.T.E. at the end of every three years there is a financial result (income-expenses) which exceeds the expenditure of the previous financial year, it is available up to a maximum of five per cent (75 %) of this financial year. In the event of a decision by the Minister for Economic Affairs as an instrument of the State Budget. '

Article 32 Decisions of the European Parliament

Article 9 of the Law Regulation (EC) No 3148/2003 is replaced by the following:

The Court of Justice of the European Communities shall be published in the Official Journal of the European Communities. '

Article 33 Amendments to the n. 3693/2008

1. The second subparagraph of paragraph 1. Article 2 of the Law 3693/2008 (1 174) is replaced by the following:

' E.L.I.E. is responsible for deciding, by decision of the Governing Council, on the existence of a network, whether or not it is in its own right or after a request. '

2. The second subparagraph of paragraph 2. Point 8 of Article 2 of the Law 3693/2008 is replaced by the following:

' E.L.I.E. is responsible for deciding, by decision of the Governing Council, on the association or non-property of the participating audit firm, whether or not it is an independent audit firm. '

3. The par. Point 15 of Article 2 of n. 3693/2008 exists as follows:

"15." Regulatory Act of the E.L.I.E. ": Decision of the Board of Directors of the Board of Directors."

4. The second subparagraph of paragraph 4. Article 3 of the Law 3693/2008 is replaced by the following:

"A decision by the Board of Directors of the Board of Directors shall be made by decision of the Board of Directors."

5. The par. Article 5 of the Law 3693/2008 exists as follows:

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' 1. The professional licence of the statutory auditor or audit firm shall be temporarily or definitively revoked by a decision of the Board of Directors of the Board of Directors. '

6. The par. Article 5 of the Law 3693/2008 exists as follows:

' 2. The professional licence of the statutory auditor and of the audit firm shall be definitively revoked where appropriate to the person of the beneficiary from the following cases:

(b) a decision by the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors;

(c) sentencing with final judgment in criminal proceedings;

To any penalty for theft, embezzling (common and service), fraud, extortion, forgery, fraud (common and service), corruption, misconduct, and any crime against sexual freedom or crime (d) retirement by the main insurer, (e) in any event of serious doubt on the part of the insurer;

Of the law of the auditor or audit secretariat and if not implemented by them within a period laid down by the Board of Directors of the Board of Directors, any measures to be taken by the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors. This is a contentious issue.

7. Article 5 of the Law. 3693/2008 a new paragraph 4 is added:

' 4. In the event of a definitive withdrawal of the authorisation in accordance with paragraph 2 of this Regulation, the European Parliament shall delete the statutory auditor from the Auditors' Register. '

8. The case of Article 6 of the Law. 3693/2008 is replaced by the following:

' 1. The candidate shall be the holder of a higher education or technological education qualification (TEI or TEI) of the country or recognised as a foreign language course. '

9. The first paragraph of par. Article 10 of the EC Treaty 3693/2008 is replaced by the following:

'In order to ensure the practical application of the theoretical knowledge required, the trainees of AEI or TEI shall perform a practice of at least three years' duration. '

10. The par. Article 16 of the EC Treaty 3693/2008 exists as follows:

' 2. The delay in the provision by law of auditors, audit offices, third-country auditors and third-country audit entities of the information provided for in the provisions of Articles 14 and 15 of this law shall constitute a discipline; In addition, the Commission has decided to initiate the procedure laid down in Article 3 (2) of Regulation (EC) No 3165b of the European Parliament and of the Council on the application of the principle of equal treatment. Article 6 of the Law 3148/2003 by the Board of Directors

11. The par. Question No 4, of article 16 of the Law 3693/2008 exists as follows:

' 4. Any refusal to submit or misdirect or misleading the provision of evidence referred to in paragraph 1 of this Article shall constitute a disciplinary offence and shall entail, in addition to other disciplinary proceedings,

Mr President, I would like to thank the President-in-office for his support. 2 case of the v. 3148/2003 by the Board of Directors

12. Article 19 of n. The second subparagraph is added as follows:

" E.L.T.E. with a decision of the Board may adopt more detailed rules, within the limits of the above Code of Ethics, in cases where it is considered necessary, and to provide for additional rules on ethics and behaviour. Of the statutory auditors and audit firms in the management of their business. For this purpose, the European Parliament shall consult before taking its decision with the EPL. '

13. The para. Article 23 of the EEC Treaty 3693/2008 exists as follows:

' 2. Disciplinary proceedings referred to in paragraph 1 of this Article shall entail, in addition to other sanctions, the penalties provided for in paragraph 1 (c) and (b) (b). Article 6 of the Law 3148/2003 by the Board of Directors of the Board of Directors

14. Article 28 of the Law 3693/2008 is replaced by:

' Article 28 Administrative penalties

In order to impose administrative penalties for any infringement of the law and the regulatory framework governing the work of auditors, the exclusive body shall be appointed by the Board of Directors. '

15. The par. Article 29 of the EC Treaty 3693/2008 exists as follows:

' 7. By decision of the Board of Directors, the penalties imposed in accordance with the provisions of this Article shall be adjusted, as well as the amounts of compensation and insurance cover provided for in this Article. '

16. The first paragraph of par. Article 34 of the EC Treaty 3693/2008 is replaced by the following:

' By decision of the Board of Directors, it shall be judged, on the basis of a request by any person, that the association or the general principle laid down in paragraph 2 of this Article shall apply. '

17. Par. Article 36 of the EC Treaty 3693/2008 exists as follows:

' 3. The ETF has the right to control the completeness and accuracy of the contents of the report. The submission, forward submission or submission of an incorrect or incomplete transparency report shall constitute a disciplinary offence. '

18. The first paragraph of para. Article 40 of the EC Treaty 3693/2008 is replaced by the following:

' The Governing Council may grant a professional licence to a third-country auditor if, in its judgment, the conditions laid down in Articles 4 and 6 to 11 of this law are met. '

19. Par. Article 41 of the EC Treaty 3693/2008 exists as follows:

' 5. Third country audit entities shall be entered in the Public Register by a decision of the Board of Directors of the Board of Directors if there are cumulatively: a) the conditions of Article 3 (3)

(b) for the majority of the members of the Governing Board;

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The third-country audit entity shall have conditions equivalent to, at the discretion of the European Central Bank, with the rules laid down in Articles 4 to 10 of the present law, (c) for the third-country auditor that carries out the audit;

(d) checks on the individual or consolidated financial sectors, in accordance with Articles 4 to 10 of this Act, on behalf of a third party audit entity, in accordance with Article 4 to 10 of this Act;

The conditions referred to in paragraph 1 of this Article shall be carried out on the basis of the relevant Standards referred to in paragraph 1 of Article 24 of this law or equivalent, in the judgment of the European Court of Auditors, of Auditing Standards and the Terms of Reference; (i) in Articles 20, 22 and 23 of this law, or equivalent, at the discretion of the European Parliament, the regulatory framework, (e) shall be submitted to the European Parliament and shall be published in the Official Journal.

On the website of the auditor or audit body of a third country, a Report of Transparency with a content as defined in Article 36 of this Act or equivalent, at the discretion of the European Central Bank, in the judgment of the Court of Justice. '

20. The last paragraph of Article 43 of the Law. 3693/2008 is replaced by the following:

" By decision of the Board of Directors of the Board of Directors, the conditions and conditions governing the granting of a legal auditor to the present law shall be laid down for each person concerned. '

21. In Article 44, paragraph 3 is added as follows:

' 3. A presidential decree issued with a proposal by the Minister for Economic Affairs, following a recommendation from the European Parliament, is amended in writing. 226/1992 (1 120) " A recommendation, organization and operation of the Sword Auditors, as well as the conditions of registration In a Special Register and the exercise of the Erection of the Court of Auditors. '

Article 34 Exemption of members of the collective institutions

And the staff of the European Parliament from civil liability

The members of the Board of Directors, the Quality Control Board and the Accounting Board, as well as the staff of the Accounting and Control Board and the "Executive Board" of the European Parliament shall not be subject to any obligation. Represent civil liability in respect of any acts or omissions in the performance of the duties provided for in the text, unless they have acted with malice. This provision does not exempt them from any liability for failure to act and, in particular, in respect of acts or omissions from heavy duty.

Article 35 Provision of information from credit institutions to auditors and audit firms

In order to ensure the reliability and quality of statutory audits, credit institutions

They shall be charged when required by legal auditors or audit firms to obtain the balance of their customers' accounts in writing, to have the relevant information in writing directly to the statutory auditors or audit firms. Office, without the possibility of invoking the bank secrecy. The name of an auditor or audit firm shall be deemed to have been duly submitted to the institution, provided that a statement of the control by the law of the auditor or audit firm is attached to it. Of which the decision of the administrative board of the controlled entity on the appointment of the auditor/audit firm concerned shall be established for the statutory audit.

Article 36

In the case of paragraph b. Article 51 of the EC Treaty (') It shall be added after the Official Journal of the European Communities for Standardisation and Control, 1892/1990 (A-101).

Article 37 Repealed provisions

From the entry into force of this law, the following shall apply:

1. The Annex 2 of the Bd. 2. The case in Article 2 of the n. NO 3148/2003

Article 38 Transitional provisions

1. Cases referred by the Board of Directors of the Board of Directors to the Disciplinary Board for consideration of the imposition of disciplinary sanctions and not until the publication of this law has been adopted, examined and judged By the Board of Directors of the Board of Directors in accordance with the procedure laid down in the Law. Regulation (EC) No 3148/2003, as amended by Regulation No 3148/2003, is replaced by the law.

2. For infringements of the provisions regulating the work of auditors, including the legal decisions of the European Parliament, the relevant Code of Conduct and the audit standards or quality assurance standards, Have been committed until the entry into force of the provisions of this law, the sanctions imposed on them are imposed. Article 6 of the Law Regulation (EC) No 3148/2003 as amended by the present law.

THIRD-PARTY REFORM OF THE ORGANIZATION

THE STATE COUNCIL OF THE STATE

Article 39 Operational issues of the N.S.C.

Paragraphs 1, 2, 3 and 4 of Article 5 of the Law 3086/2002 (1 324) are replaced by the following:

' 1. The N.S.C., as a collegiate body, works in O-lo-law, complete and regular, Sections and Tricks.

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2. The Full Court shall consist of the President, the Vice-Presidents and the Legal Advisers of the State, and shall meet as soon as they appear more than half of its members, unless otherwise specified. The Rapporteur was defined as one of its members. The rapporteur shall be appointed as the initial rapporteur in the case where the latter is not a member of the case. The Ordinary Relief consists of the compositions

A and B. By decision of the President, it is determined, at the beginning of each judicial year, the Chambers that participate in each of the compositions of the Ordinary Full House. The cases are entered for discussion in the composition of the Ordinary Full-time period in which the members of the Board requested the referral. In all other cases the case shall be entered in the composition to which the Office of Legal Advisor to which the question has been submitted shall be inserted. The rapporteur is designated as a member of the member or the President. The Ordinary Plenary Assembly shall meet at the end of the year.

Of at least two thirds of its members. Full or regular, full or regular, chaired by the President;

It is the oldest of the Vice-Presidents, if it does not exist, and if it does not exist, the oldest of the Vice-Presidents who are present.

3. The number and constitution of the Chambers is defined for each judicial year by decision of the President of the N.C.C. The Chambers shall meet until a half of one of its members, who participate in them. The Vice-President shall preside over the Vice-President and, if there is no, absent or prevented from attending, the oldest number of members present in the Chamber. The President of the N.S.C. may chair any Chamber. The Rapporteur is a member of the member or the President.

4. Full-time, full and regular, and the sections of the N.S.C. are allowed to take up to three take-out opinions without a vote. By decision of the President of the N.S.C., it is set for this purpose, every quarter, for the Reserve Service, three as a regular and three as per-payment. The meetings may also be held at meetings of officials of the N.C.C., who have participated in the handling of the cases discussed. At the end of the year, the Court of Justice of the European Union

If this is necessary, it shall be exercised by a Judge-General, appointed by the President. '

Article 40 Opinion of the NRC.

1. The par. Article 6 of the Law No 3086/2002, as follows:

' 1. The Three Joint Committees of opinions: On the settlement of disputes or recognition

The claims against the Dome, the conduct of conductors or other remedies by the Court, the waiving of lawsuits or other legal remedies and remedies instituted by it, the defence of conductors or other remedies; and In the case of the Court of First Instance, the Court of First Instance held that the Court of First Instance did not apply to the Court of First Instance of the Court of First Instance. Cases involving periodic benefits or cases which may have wider implications are excluded.

Financial implications. I would like to ask you, Mr Commissioner, that this is a very important matter.

In the first instance, the Court of Justice of the European Communities and the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, Without following the suggestion and practical procedure.

In practical terms, the Committee of the Regions may refer to the Committee on Legal Affairs and Citizens' Rights, although the subjectmatter of the dispute does not fall within their competence, since these cases are similar to the actual and legal nature of the proceedings. In the case of non-member countries, the Commission has decided to initiate proceedings under Article 3 (2) of Regulation (EEC) No 7186/ Article 3 (2) of the Regulation. The Management Committee of the Central Office from -

It appears in its field of competence for cases in which there are no judicial offices in which the Court of Justice or the Court of Justice of the European Communities do not operate, or in cases where the Legal Service or the Office of Legal Advisers or Special Offices are not available. A number of Councils in which the Commission cannot be set up as a result of the number of members of the N.C.C. who are affected by them. By decision of the President of the N.S.C., the conditions and procedures for exercising these powers are determined. '

2. The par. Article 6 of the Law Regulation (EC) No 3086/2002, as applicable:

' 3. Full full-time knowledge: a) For the submission of differences in the diet in diets

(b) For cases which have been referred to the Court of Justice for a preliminary ruling, the Court of Justice of the European Court of Justice and the Court of Justice

By the President, the Ordinary Full House and the entire Disciplinary Board. Full full-time, as Administrative, examines legal

Issues of general interest or major importance, as well as issues relating to the structure, organisation and operation of the N.S.C. and the service to the performance of its functions. It shall meet upon request of its President or when requested in writing by one third of its members. In the event that it is not agreed within ten days by the President, those who have requested that it be convened may convene the Full Court, with their invitation, to be notified to all its members. The Ordinary Full Scope, 1st and Second Composition: a) For cases, which are referred to it

(b) In questions relating to which preceded by the opinion of the President or the President,

(c) For each case, in respect of each case, for which the text is not accepted by the institution, which has not been accepted by the authority responsible for the acceptance of an institution and asked for by this referral to the full extent.

Legislation is provided for by the Law of the N.C.C. .. "

3. The par. Article 6 of the Law 3086/2002 is replaced by the following:

' 4. The General Secretariat of the decentralised Administration may address, on issues of competence of local interest, questions to the Commission,

16

Resolve groups of the Legal Council of the State in which they have their seat. Questions of more general interest shall be taken into account by the competent Ministry, which shall, if it considers this necessary, issue a relevant question. '

Article 41 Minutes N.C.C.

1. The par. Article 7 of the Law 3086/2002 is replaced by the following:

' 2. For meetings of the plenary session of the Court of Justice and the Committee of the Committee of the European Communities, the Court of Justice and the Court of Justice of the European Communities are prepared to act. Unless otherwise requested by a member of the plenary or the Chamber, opinions shall be excluded from the practice of practice. Practical opinions in judicial and extrajudicial cases have been signed by the Members of the Court of Justice of the European Communities and are signed by the members of the Court of Justice and the Court of Justice of the European Communities and the Rapporteur. The opinions of the Full Court and the Parties shall be signed by the President and the Rapporteur of the case. '

2. The par. Article 7 of the Law 3086/2002 is replaced by the following:

' 5. Practical opinions in judicial and criminal cases, as well as those relating to benefits, regardless of the amount, are approved by the Minister for Economic Affairs. Practical opinions in judicial and extrajudicial cases with a financial object up to an amount of EUR 20.000 shall be approved by the President of the N.C.C., other than those relating to mortgages or have a wider financial impact. By decision of the Minister for Economic Affairs, following the recommendation of the President of the N.C.C., the above amount may be adjusted. A decision may be entrusted to the President of the N.C.C. the adoption of a practical category of submissions irrespective of the amount. With the approval decision, it is possible to modify the practices only to the benefit of the Doomsday. The minutes in cases of termination shall be approved by the competent authority of the Minister. '

3. Article 7 of the Law. Regulation (EC) No 3086/2002 is added as follows:

' 6. The minutes, prior to their adoption, shall not have the right to vote in favour of any third party, nor shall it indicate a copy thereof. After their adoption, they are not subject to control and are posted on the Internet as regards items of financial exposure above EUR 150.000, as well as those relating to property rights and do not show that their economic value Is less than EUR 150,000. By a joint decision of the Ministers for Economic and Financial Affairs, Administrative and Electronic Governance, the above amount may be adjusted. The Management Board is required to comply with the requirements of the Directive.

(i) the adoption of the measures adopted. Practical opinions in judicial and extrajudicial cases constitute, after sixty (60) days of their adoption, enforceable titles. The provisions of Articles 1, 4 and 5 of Articles 1, 4 and 5 shall apply to them and their implementation.

N. NO 3068/2002 (II). The provisions of the preceding subparagraphs shall apply;

They shall also apply to the acts of the Chambers of Commissions in respect of decisions which are, by law, unenforceable and at the same time unpacked, issued in accordance with the third subparagraph of Article 6 (1). ';

Rule 42 Functions of a representative

Of the Hellenic Republic

At the end of par. Article 8 (2) of the Law (a) designate the representatives of the Hellenic Republic before the Court of Justice, (b) correspondingly and cooperates with the Court of Justice on the basis of the following: General issues arising in front of it, and in particular the Court of Justice for each issue relating to the national legal order, if asked, (c) cooperate with the national authorities and the services of the Council of For the purposes of this Regulation, the Commission shall inform the European Parliament, the Council and the Commission of the measures to be taken by the Member States. Decisions of the European Court of Human Rights (ICTY) and monitors the development of the relevant national procedures, (d) inform the Committee of Permanent Representatives of the Council of Europe, through the Moni of Greek Antitrust; (e) inform the national authorities on the important implementation of the European Convention on Jurisdiction and the Law of the Sea, in order to ensure that general and special measures comply with the decisions of the Board of Directors; (f) for the information of the national authorities, at national level; The various digists (final and provisional) adopted by the Permanent Representatives Committee of the Council of Europe, when monitoring the compliance of the Member States in the decisions of the Governing Council, (g) shall inform the national authorities of documents; and In the case of the Office for Official Publications of the European Communities, the Board of Directors of the Board of Directors of the Council of Europe, which lays down general principles for the implementation of the decisions of the Board of Directors, has been regularly consulted on the implementation of the Decision. Decisions of the Board of Directors of the Committee of Permanent Representatives by a member of the N.S.C. Has been made available to the Permanent Representation of Greece to the Council of Europe (i), either by itself or by another member of the Legal Council of the State designated by it in the national legislative procedure, to the harmonisation of the national law; The Court of Justice of the European Communities and the Court of Justice of the European Communities, the Court of Justice and the Court of Justice of the European Communities, and the Court of Justice of the European Communities, and the Court of Justice of the European Communities, and the Court of Justice of the European Communities Decisions of that court. '

Article 43 Secretariat

Article 11 of the Law EUR 3086/2002 is replaced by the following:

17

' Article 11 Secretariat

The Secretary of State of the N.S.C. shall be designated as a member of the President, headed by a Legal Advisor of State or Parahedron. '

Article 44 Activity of the Individual Activities

And Public Relations

Article 13 of the Law EUR 3086/2002 is replaced by the following:

" Article 13 Activity of the Individual Activities

And Public Relations

(a) The organisation and functioning of the Library of the Library of the Ministry of Education and Science, which is responsible for the organisation and operation of the Library.

N.S.K. .. b) The organization of scientific events with the

The participation of members of the N.C.C., judicial authorities, members of the JEPs, lawyers and other scientists, with a view to the discussion, investigation and enhancement of legal issues relating in particular to the Symposium.

(d) The organization of other events concerning the activities of the N.S.K.

The function of the N.C.C. and its functionaries. E) The monitoring of the epileptic and saw -

In the case of the press in relation to issues related to the competences and the functioning of the N.C.C. and the entry, whenever necessary, of the appropriate databases. '

Article 45 Directorate-General

And operational support

Article 15 of the Law EUR 3086/2002 is replaced by the following:

" Article 15 Board of Directors

And operational support

The Directorate for Administrative and Operational Affairs control: (a) Staff of the Board of Directors, (b) Protocol and Receipt of Documents, (c) Digest, Illustrations and Disclosure, (d) Archive Section, (e) Termination Section And (f) Memorandum of Informatics and Support Matters. '

Article 46 Office of the Legal Affairs Council of the N.C.C.

Article 19 of the Law Regulation (EC) No 3086/2002 is hereby added as follows:

' 2. A. .. In the National Service Agency Y -

The Committee of the Legal Affairs of the State Council of the State (N.S.C.) is hereby set up. The Office is staffed by a Legal Adviser of the State and a Parahedron of N.S.C. Within the competence of the Office of Legal Affairs;

The Committee of the Environment, Public Health and Consumer Protection is responsible for the general supervision of the Legal Affairs Directorate of the European Parliament, provided for in Article 23 of the Law. 3918/2011 (1 31), as applicable, and the opinion, in accordance with the procedure governing the N.C.C., on questions submitted by the President of the European Parliament. Having regard to the opinion of the Committee of the European Communities,

The decision of the President of the N.C.C., which is published by suspension for 10 days in the Central Counterfeit of the N.S.C. and the IFRSs, defines the process of exercising supervision, such as the distribution of material, a decision to accept decisions and opinions, The Court of Justice of the European Court of Justice and the Court of Justice of the European Court of Justice and the Court of Justice of the European Court of Justice and the Court of Justice of the European Union For the post, protocols are drawn up by the N.S.C. and the FDA, which are being held in the N.S.C. The organizational positions of his Legal Advisors

There is a total of fifty-seven (57). '

Article 47

Article 20 of the n. Having regard to the Treaty establishing the European Community,

' 6. By decision of the Minister of Economic Affairs and in the case of a competent minister, following a unanimous opinion of the Board of Directors, paragraph 5 may be extended to other categories of cases. '

Article 48 Award of judges

Case in the N.S.C.

Article 22 of the Law Regulation (EC) No 3086/2002 is hereby added as follows:

' 3A. If a provision of law provides for the appointment of a legal person governed by public law or from the Court of Justice and the exercise of its powers by a public service, the Court of Justice shall be entrusted to the Legal Council of the State. And the continuation of trials shall be subject to the following conditions: The Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice and the Court of Justice of the European Communities. The relative competence of the European Union is to be found in the European Union. In particular, the importance of legal proceedings includes a description of the legal course of the case, the work to be done and the existing deadlines. The judicial files shall be forwarded by the Administrative Service to the Legal Unit of the Legal Council of the State. The court in which the case is held, then

By a representative of the representative of the representative of the Dome, it exposes its claim for six (6) months. If within the

18

In the case of the Court of Justice, the Court of Justice, following a reasoned request from the representative of the Court of First Instance to determine the reasons for deprivation, has not been terminated. In the case of a case for three (3) months even, it may impose on the official concerned the penalty provided for in Article 205 of the Code. '

Article 49 Clearance of NSAK expenditure.

1. On n. In addition, Article 23 A is added as follows:

Article 23a

1. Expenditure cleared by the Legal Council of the State and relating to payments and expenses of tuberculosis or legal persons acting on behalf of the Greek Dome, such as law firms, lawyers, court officers, Translators, experts, notaries, as well as expenditure on publications in the press and moving parts of the N.C.C. related to judicial actions, are frozen in paragraph 2 of Article 9 (d). The corresponding CEBS of the budget of the N.S.S., of the current financial year, Within which they are burned.

2. The Legal Council of State (N.S.C.), in exercising its powers and, in particular, in the use of mandates for the handling of cases brought before the European Court of Human Rights (ICTY) and the other courts of A foreigner may delegate, by way of derogation from any other provision, the translation of procedural or procedural documents in translation offices or in particular translators. The expenditure concerned shall be carried out at the expense of the appropriations entered for this purpose to the Special Holder/BCE concerned, which calls for the provision of such services. '

2. Expense expenditure of the abovementioned categories which have been incurred in excess of the appropriations entered or without complying with the procedures laid down in the provisions of this Regulation may be paid at the expense of the The budget for the current financial year, provided that the other currencies and their regularity and regularity are met.

Rule 50 Lawyers of the Chamber

At the end of par. Article 24 of the EC Treaty The following subparagraph shall be added:

' The lawyers of the Dome, for the services they provide to it, are taxed on the basis of the duties paid to them at the time of the Court on the basis of the relevant provisions of the Code of Lawyers in force at the time when the Has entered into force. NO 3086/2002. Provisions laid down in Article 3 (1) of Council Regulation (EEC) No 1890/1993, as amended by Regulation (EC) No 1890/1999, shall be applied in accordance with the procedure laid down in Article 3 (1) of Regulation (EEC) No 1890ies.

Decisions to be adopted pursuant to the provisions of the preceding subparagraph shall not apply to the obligations laid down in this paragraph. '

Rule 51 Lawyers and lawyers of the alien

After Article 25 of the v. The following Article 25A is added as follows:

" Article 25A Lawyers and Lawyers of the Alien

1. By decision of the President of the N.C.C., which is published either on its own initiative or following a request from a Ministry, a legal person governed by public law or No. of which the Legal Service is conducted by the N.C.C., designated law firms, or Lawyers abroad either for the provision of legal services or, in particular, for the judicial representation of the State or other bodies referred to above, before courts or authorities abroad.

2. The cost of the services of senior companies or lawyers and other costs shall be borne by the budget of the institution requesting the provision of legal services. If the decision referred to in paragraph 1 has been adopted following a request from the Economic and Social Committee, the expenditure and expenditure referred to in the preceding paragraph shall be charged to the budget of the Legal Council of the State.

3. The law firms or lawyers are required to inform the N.C.C. for each of their actions at all stages of the procedure, as well as the amount of payment due for the specific stage of payment, which is paid at the end of the procedure. Relevant procedure.

4. Prior to the exercise of any legal aid or legal proceedings, and in the case of the compatibility of the dispute, a prior authorisation of the N.C.C., granted, on a proposal by the lawyer or lawyer, shall be required. Practical knowledge.

5. By decision of the Minister for Economic Affairs, the President of the N.C.C., the President of the Economic and Social Committee, is appointed by the President of the Economic and Social Committee and any relevant issue for the implementation of this article. '

Article 52 functionaries of the N.S.C.

The par. Article 27 of the EC Treaty No 3086/2002, as follows:

' 1. The functions of the N.C.C. are: the President, the Vice-Presidents, the Legal Advisers, the Presidents, the Judicial Plenipotentiaries, the Judicial Plenipotentiaries and the Judicial Plenipotentiaries."

Article 53

The par. Article 28 of the EC Treaty No 3086/2002, as follows:

' 6. The oath is as follows: " Swear to keep ...

19

In the home, obedience to the Constitution and the laws, and to carry out the rarely and conscientious of them." The following attestation may be provided in the selection of the person appointed instead of a religious oath: ' I declare, on the basis of the opinion and the opinion, that I will keep faith in the country, whether or not in the Constitution and the laws, and that I will fulfil. Likewise and conscientiously with the duties. ' In the case referred to in paragraph 2 of Article 30, the word 'Greece' shall be used instead of the word 'country'. For the rest, Article 19 of the Code of Conduct of Municipals of Civil and Hybal-Recruit, which was ratified by the n. REGULATION (EEC) NO 3528/2007 (26). '

Article 54

The par. Article 30 of the EC Treaty No 3086/2002, as follows:

' 7. Judicial decisions or administrative acts certifying the age or correcting the relevant documents shall not be taken into account. '

Article 55 Revision

1. Article 36 of the Law EUR 3086/2002 is replaced by the following:

' Article 36 Revision

1. The appointment of an officer of the N.C.C. up to and including the degree of the Parcedent, who has resigned or has been given a vacancy due to physical or mental incapacity, to a vacancy, the degree to which he had resigned or dismissed, provided that: (b) ask for a reappointment within an exclusive deadline of five (5) years after its dismissal; (c) it has all the formal qualifications required for the appointment, except for age, and (d) does not have an obstacle course.

2. The reappointment shall be made after the opinion of the secondary Commission of the European Communities, which is to be seen for civil administrators, which is found to have been able to re-establish its competence, to the extent permitted by it. Full knowledge of the tasks of its mark.

3. For the reappointment, the competent State Council, which shall also determine the seniority of the appointing authority, shall determine its reappointment without taking into account the non-service of the year in question.

4. Otherwise, the provisions referred to in the appointment shall also apply to the appointment. '

2. Article 36 of the Law 3086/2002, as amended by the provision of paragraph 1 of this Article, shall only take account of the cases of resignation or release of functions of the N.S.C. submitted after the entry into force of this law. Cases of resignation or dismissal of officials of the N.C.C. prior to the entry into force of this law shall continue to be taken by the provision of Article 36 of the Law. Regulation (EC) No 3086/2002 as amended by paragraph 1 of this Article.

Article 56

Article 37 of the Law Regulation (EC) No 3086/2002 is hereby added:

' 5. The provisions of the last two subparagraphs of paragraph 1. Article 1 (2) of the Law Regulation (EC) No 3094/2003 (10) shall apply to the members of the Legal Council of the State in carrying out their duties. '

Article 57

The par. Article 38 of the EC Treaty No 3086/2002, as follows:

' 2. Exceptionally, members of the Academic or Board of Higher Education Institutions may be elected, as well as to participate in councils, committees or working groups. '

Article 58

The case (d) of par. Article 54 of the EC Treaty Decision No 3086/2002 is replaced by the following:

(d) An administrative officer with a grade A or B, drawn by a deputy grade or B, by the General Assembly of the Administrative Board of the Administrative Board of the N.C.C., in accordance with the procedure of the Board of Directors of the Board of Directors, A trade union body. The regulator and the Deputy Administrator should belong to a different category. To this end, prior to the formation of the Council, an invitation to the trade union body shall be invited to elect the member of the Council with his alternate. If it is not elected, in twenty days, the Council shall be composed and without a Member State. '

Article 59

Article 58 of the Law EUR 3086/2002 is replaced by the following: Where the provisions laid down are referred to the Court of Justice,

A representative of the Legal Affairs Council of the State, a Judge and a Member of the Court of Justice of the State, shall mean, respectively, Judicial Plenipotentiary-Plenipotentiary Plenipotentiary and Law-Jurisdicial Plenipotentiary Council of the State.

2. Functionaries of the N.S.C. which have been designated as members of administrative boards or bodies governing bodies and undertakings of the wider public as referred to in Article 9 (2). No 1. (EEC) No 1232/1982 (2) and (2) 6. Regulation (EEC) No 1256/1982 (1 65) or of the undertakings entered in Chapters I and II of the Agreement. 3429/2005 (A-314), with the indication of the Greek Day or under any provisions providing for their participation, continue to carry on them until the end of their term. '

Article 60 Inspection service

Article 32 (d) 238/2003 (A-214) shall be replaced by the following:

20

' Article 32 Inspection service

1. The Inspection Service consists of a Vice-President of the Legal Council of the State as Head of the State and of two Legal Advisers, who are appointed by decision of the President, with two years' time, and who are exempt during the course of proceedings. Of their term of office from any other service. Their participation in the sections and the full extent is permitted.

2. The Inspection Service: (a) establishes quantitative and qualitative objectives and criteria for the evaluation of the service units of the N.S.C. and the performance of its functions, (b) monitors, checks and values the work of its departments. (c) gather information on the number, nature and severity of judicial and extrajudicial documents; (d) submit in January each year a redeemable report to the President of the Court of Justice; N.S.C., according to the law, assesses qualitative and quantitative aspects of the work of its employees. N.S.K. formulates proposals to improve the operation and organisation which are incorporated in the annual report referred to in Article 3 and (e) carry out the regular and exceptional implementation of the functions of the N.S.C. and draw up the relevant Inspection reports.

3. With a presidential decree issued by the Minister for Economic Affairs, the modalities and other conditions for evaluation and inspection are laid down. '

Article 61

The fourth paragraph of paragraph 1. Article 2 of the Law Regulation (EC) No 2882/2001 (1 17), as applicable, shall be replaced by the following:

' At the time of the conclusion of the relevant contract, the General Secretariat shall be represented by the General Secretariat of the Management Committee or, where appropriate, by the Secretary-General or the Minister for Infrastructure, Transport and Networks, who may authorise the Secretary-General. A light for the signature of this Head of the Military Service or of another agency of the law. '

RULE NUMBER OF OTHER PROVISIONS

CHAPTER A ' AMENDMENT OF PROVISIONS

INCOME TAX CODE AND OTHER IMPLEMENTING PROVISIONS

GENERAL SECRETARIAT OF THE PUBLICATIONS

Article 62 System of Banking Registers

And bills of Payments to the General Secretariat of the Information System of the Ministry of Finance

1. It is recommended that the credit institutions and credit institutions (IAS) and the credit institutions and institutions operating in Greece for the purpose of conducting the exchange of credit institutions are hereby established.

Facilitating the transmission of information due to the full service of the General Secretariat of the General Secretariat of Revenue and of the Department of Public Administration of the Ministry of Finance, the Economic Police, the Economic and Social Committee, the Economic and Social Committee, the Economic and Social Committee, the Economic and Social Committee, the Economic and Social Committee and the Committee of the Regions. Prosecutor, the Attorney-General of Corruption, the Principle of Resumption of the laundering of the proceeds from criminal activities and the financing of terrorism and the monitoring of the state of affairs, which concern each other. Data and information on natural or legal person or legal personality held in credit institutions In accordance with the provisions of the text adopted for the lifting of banking and professional secrecy, as well as the confidentiality of information vis-a-vis the authorities and services of the public and of the public. This is a self-contained offence to them. Credit institutions and institutions shall be designated for the purposes of this provision as obligated persons. The authorities and departments of the Court shall bear the responsibility of confirming the legality and scope of the transmission of information supplies. Access to and other authorities, services and bodies of the DOJ in SML and L.P. may only be granted if the confidentiality referred to in the first subparagraph of this paragraph is provided for in the text.

2. The access of the authorities and services referred to in the first subparagraph of paragraph 1 of this paragraph to the SD and L.P. shall be made electronically via the General Secretariat of the Information Systems (GFR) of the Ministry of Finance, which operates as -a link between these principles and services between these authorities and the services in question. Similarly, as a link between the electronic interconnection and communication of persons with the G.P.S. for the needs of the present, the banking company "Banking Systems-Tiresias SA" is defined. A decision by the Minister for Economic Affairs following a recommendation by the General Secretariat of the Secretariat of the General Secretariat is appointed Head of the Management of the Treasury and L.P. and without prior permission from the Personal Data Protection Authority. Arrangements for the Management of the Office within an exclusive period of two (2) months in which the procedure for interconnection and communication of the authorities, services and bodies of the Court of persons with the persons liable, the manner in which they are addressed shall be defined. The information and information enabling it to be printed and transmitted, Providing information and data and any other relevant issues with the management of the functioning of the STM and L.P.

3. The authorities, offices and agencies of the Association with access to the SD and L.P. are obliged to transmit the information requests to the persons liable, through him and the persons liable for the replies respectively. (i) the information requested by the applicant; For cases in which the controlled natural or legal person or legal entity does not have a Tax Code (AFM) or if it is not technically possible, the request for information from the authorities, services, and The Court of Justice of the European

21

Shall be addressed to persons liable, the corresponding reply shall be given by them outside the Bank of Bank accounts and paying accounts.

4. Each customer of a credit institution and a payment institution that does not have an IPO at the time of publication is required to notify it within thirty (30) calendar days from the day of its acquisition. In the event of non-compliance with the above obligation, credit institutions and institutions shall be obliged to take every possible measure, including the non-training of the transaction and the refusal to provide services or services. (i) the application of Article 13 (2) of the Treaty; 1 case of v. NO 3691/2008 (1)

5. In cases where, in the process of unauthorised access to the S.T.A.L. and L.P., by the authorities, departments and bodies of the Dome, information and information relating to persons other than those included in the contract shall be recovered. This does not constitute a breach of professional and banking secrecy, as well as the confidentiality of data, in accordance with the law on the protection of personal data. The authorities, offices and agencies of the Dome are obliged to destroy these data without delay.

6. By decision of the Minister of Finance, the commencement of the operation of the Non-Reserve Bank Account and the Poultry accounts, the detailed procedure for the integration of their bodies and their access to the System, the transmitted and Data from credit institutions and payment transactions, deadlines and issues of information by persons obligated to the authorities, departments and bodies of the Court of Justice in cases where the provision of such information Conflicts-with the exception of SML and L.P., as well as any relevant issue concerning the application of the provisions Of the present.

Article 63 Penal provisions and administrative penalties

1. A. The provisions of Article 2 of Law 1059/1971 (A΄ 270) and Article 371 PK apply to the employees, the staff serving any work relationship, and the officials, offices and agencies of the Chamber. The further transmission of the information, which is covered by the banking and professional secrecy and the confidentiality of the information, may only be provided by a special provision of law. The breach of the business secrets of the previous speaker

Any person under Article 2 of the Code of Civil Servants and Servants of the Civil Service, and a-from any person serving with any employment relationship, constitutes the disciplinary offence of (i) infringement of the principle of freedom of establishment and freedom to provide services; The provisions of Article 2 of Law 1059/1971; and

Article 371 PK shall also apply to third parties, in breach of the provisions of Art. 1059/1971, Article 371 PK and the preceding paragraph

Have knowledge of information and data covered by the banking and professional secrecy and confidentiality of data.

2. For the purposes of the present case, the tra-infantry and professional secrecy and the confidentiality of the management of the management of the G.P.S., in accordance with paragraph 2 of the preceding Article. By an act of the General Secretariat of the General Secretariat, only access only to the staff employed for this purpose shall be defined. The provisions of Article 2 of Law 1059/1971 and of Article 371 PK, in accordance with paragraph 1 of this Article, shall apply to the Head of the Management of the STM and IAS, as well as for the staff referred to in the preceding subparagraph.

3. The second subparagraph of the first paragraph of Article 2 (d. 1059/1971 is replaced by the following:

' This secrecy shall not apply to the levying and control of the public service revenue of the Tax Administration, as well as the levying of services and insurance funds for the collection of socio-insurance Contributions. '

4. By decision of the Minister for Economic Affairs, in the event of a breach of the banking and professional secrecy and confidentiality of the information, the administrative penalties provided for in Article 8 of the Law shall apply mutatis mutandis. 3832/2010.

Article 64 Modification of provisions of the CCF.

1. In Table 1 of the sixth subparagraph of paragraph 1 of Article 31 (1) of the CAP, the words' Machinery, equipment (except computers and accountancy), means of transport, information and rights and other fixed assets: 10 % ' Are replaced by the words'Machinery, equipment (non-computer and non-logistical), means of transport of persons, intangible assets, annual depreciation costs and other fixed assets: 10 %'.

2. The indent of Article 31 (1) of the CEF shall be replaced by the following:

(k) The costs of scientific and technological research at the time of their realisation are adjusted by 30 % (30 %). In particular, expenditure on fixed equipment in order to increase in accordance with the preceding subparagraph shall be allocated equally in the following three (3) years. The criteria for classifying the above costs are determined by a presidential decree on a proposal from the Economic and Education and Religious Affairs, Culture and Sports Ministers. In this case, the provisions of Article 4 (3) shall apply to the remainder of the losses resulting from the above percentage. At the same time, with the submission of its tax

The Committee of the Regions and the Committee of the Regions, the European Parliament, the Economic and Social Committee and the Committee of the Regions, the Economic and Social Committee and the Committee of the Regions.

22

The European Community and its Member States The audit and certification of such expenditure shall be carried out within a period of six (6) months. Following the impractical failure of this deadline, the relevant diapers are deemed to have been approved. In any event, the Ministry of Education and Religious Affairs, Culture and Registrar shall inform the Ministry of Finance, in accordance with the procedure laid down in the Presidential Decree. '

3. A. At the end of Article 39 (2), the following subparagraph shall be added:

' In particular, the undertakings shall be considered to be undertakings which: (a) are connected because of the participation in the transaction;

The undertaking, having direct or indirect equity, or participation in the capital of at least thirty-three per cent (33 %), on the basis of a value or a number, or rights in profits or voting rights. (b) Associated with any other undertaking holding a

Directly or indirectly, shares of voting rights or participation in the capital of at least thirty-three percent (33 %), based on value or number, or right to profit or voting rights in one of the affiliated undertakings. C) Associated with each other. A person with whom -

There is a link between direct or indirect administrative dependence or control, or that person exercises a decisive influence, or has the possibility of decisive influence in the decision-making of the undertaking, or in the event that both persons are involved. (i) the establishment of a common foreign and security policy in the context of the European Union; Other: The par. Article 39 of the EC Treaty NO 2238/1994 (P.

('1 151) is replaced by the following:' 5. Service fees for regular (definitive) tax -

The logical control of connected undertakings within the meaning of paragraph 2, if at least one of them has an obligation to draw up a registration dossier in accordance with the provisions of Article 39A, shall be the Large Business Control Centre. In order to ensure compliance with the provisions of paragraph 1, account should be taken of the OECD guidelines on intra-Community measures for multinational companies and tax authorities, such as any other They are updated once. The Great Business Control Centre is responsible for the regular (definitive) tax-control of non-resident foreign facilities in Greece, as well as the number of undertakings which have a permanent establishment abroad. Where they have an obligation to draw up a documentation file. By decision of the General Secretariat of the Internal Revenue Service, each necessary detail shall be required for the implementation of this Article, as well as the determination of the audit body. ' Other: In paragraph 8 of Article 39A of the Communist

The words'which shall be issued within a period of one month'. D. (Parliament adopted the resolution) Point 17 of Article 11 of

N. 4110/2013 (1 17) is replaced by the following:

' In particular, for the management period starting from 1 January 2012 and ending up to 30

May 2013, the documentation file shall be established and the relevant statements shall be submitted by 31 July 2013. ' Hey, The fourth paragraph of paragraph 1. Point 17 of Article 11 of

N. 4110/2013 (1 17) is replaced by the following: ' The audit is carried out by the tax authorities

The principle, as defined in paragraph 1, Article 39 of the EC Treaty Regulation (EC) No 2238/1994 (K.P.E.), which shall also specify the intra-Eurosystem transactions in the event of non-compliance or non-existence or maintenance of inadequate or inaccurate documentation, repealed in paragraph 6 of Article 39, as applicable before amendment Of the present law. '

4. In the first subparagraph of Article 118 (1), the words'of the scale (a)' shall be replaced by the words'the words' as in each case. '

5 a. Paragraph 1 of Article 59 of the EC Treaty shall be replaced by the following:

' 1. Those who withhold tax, in accordance with the provisions of Article 55 (1) and (1) of Article 55 and Article 58, shall be obliged to give him a lump-sum payment to the tax office until the 20th day of March, May, I-July, September, November and January each of them with a provisional statement, including the amounts outstanding in the preceding calendar month and the tax deducted. The submission of the statement shall be made in accordance with the last digit of the number of the person liable for the purposes of paragraph 1 on the twentieth day of the twentieth day of that month and shall be completed within 11 working days. ' Other: Article 59 (2) of the EC Treaty

It follows: ' 2. In particular, those who withhold tax, in accordance with

Provisions of Article 57 shall be obliged to pay the same as a lump sum payment to the tax office until the 20th day of the month following the month following the provisional statement, which includes the gross amounts paid out. In the preceding calendar month, the tax and the amount of the special solidarity contribution referred to in Article 29 of the Law. 3986/2011 withheld and social security contributions due. The submission of the statement shall be made on the basis of the final version of the tax register (AFF) of the debtor, with a start on digit 1 on the 20th (20th) of these months and completed within 11 (11) working days. In particular, for the Symposium, the NIFs and the NIFs, and the first and second degree, with the exception of the insurance funds for which the two preceding subparagraphs of this paragraph are applied, they shall be obliged to reimburse the amounts set out below. Were withheld until the 20th (20th) day of the day-to-day prevalence. The submission of such a statement shall be made in accordance with the last digit of the obligor of the obligor, with a start on the figure 1 on the twentieth day of these months and completed within eleven working days. ' Other: The provisions of point (b) of this

In the case of non-member countries, the following shall be added:

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They shall apply from 1 September 2013. 6. A. .. In par. 5 of Article 10 of the Law. 4110/2013 lp.

'July' is replaced by 'January'. B. In case sales have been made with -

As from 1 January 2013 until the present date, the tax due shall be paid within one month from the publication of the present day without the imposition of penalties.

7. At the end of Article 62 (6), a new subparagraph shall be added as follows:

' Specially, for the income referred to in paragraph 1 of Article 12 of the financial year 2013, there is an obligation to declare them where the total net amount does not exceed two hundred and fifty (250) euro. '

Article 65 Completing of Sub-paragraph IA. 2

Of n. 4092012 and Article 40 of. 4141/2013

1. In the first paragraph of paragraph 1. Article 40 of the EC Treaty Having regard to Council Regulation (EC) No 4141/2013 ('), the words' family tax-income tax 'are replaced by the words' the total family income '.

2. The fourth subparagraph of paragraph IA.2 of the n. 4093/2012 (A '222) the words' family income (taxable income) 'are replaced by the words' total family income 'by the words' total income '.

Article 66 Amendment of the Board of Directors.

New Article 30B is inserted as follows in n.d. 356/1974 (Code of Conduct for the Revenue and Revenue Service).

' Article 30b

1. In particular for seizures of claims in the hands of credit institutions, the notifications of both the impound and the declaration of Article 32 with the above document are active by means of electronic mail distribution systems. Interconnection and communication, which are linked to each other in a safe and defined manner by the Greek public and all the establishments in the country, as represented for the implementation of the provisions of this Regulation, By the Greek Association of Banks or the Association of Cooperative Banks where applicable. The identity of the impound shall be deemed to have occurred at the date and time of the establishment of the electronic acknowledgement of receipt by the credit institution, through the intermediary body declared by the credit institution. The performance of the declaration referred to in Article 32 shall be deemed to have taken place at the date and time of the dispatch of its electronic receipt, through the intermediary of the post office declared by the Greek public. Such attestations shall either be carried out by means of an electronic signature within the meaning of paragraph 1. Article 3 of Regulation (EC) No 3979/2011 shall be either encrypted and electronic signature of their server. H

(i) the transit of data through the intermediary of the participating Member States shall be exempted from the obligation to inform, inform and receive consent, the provisions of Articles 6, 11 and 5 of the Law. 2472/1997, applicable as well as the application of the provisions on banking secrecy, as they exist in each case. By decision of the Minister for Economic Affairs

The above, on a case-by-case basis, and the procedure for their disclosure by the parties, the mandatory content of the notified confiscations and submitted declarations, as well as the conditions for their identification, The scope for and receipt, the conditions and conditions of security and any other necessary details for the application of the provisions of this paragraph.

2. The amounts seized are attributed either to the account of the Greek Dis held in the Bank of Greece or to the service that has forced the seizure within ten (10) days of submission of the credit institution's declaration, In accordance with a procedure laid down in the previous paragraph.

3. The provisions of Articles 87 and 88 of Law 17-7/ 13.8.1923 (1 224) are not obliged to pay costs in accordance with the preceding paragraphs, in accordance with the preceding paragraphs.

4. The procedure for the preceding paragraphs of this Article shall be fully operational sixty (60) days following its publication in the Governing Council of the Government, in which case it shall become mandatory for the actors of the Dome, which may be implemented. The procedure laid down in Article 30a of Law 356/1974 only in cases where, for reasons of force majeure, the electronic communication of paragraph 1 of the provider is excluded. '

Rule 67 Amendment of paragraph 284/1998

And the n. 4099/2012

1. A. In the case of par. Having regard to the Treaty establishing the European Economic Community, and in particular Article 14 (2) of Council Regulation (EEC) No 284/1988 ('),' Statute of the Ministry of Economic Affairs' shall be added as follows:

' Quality of life for the control and recording of the approval acts of ships with a Greek flag on the basis of the approved approval act and in accordance with the provisions of article 13 of Law 2687/1953 (first 317) ' Investment and protection of foreign capital. ' By decision of the Minister for Economic Affairs,

The names of the approved acts are laid down by category of vessel and the matters relating to the conferral of the powers of the preceding paragraph shall be laid down.

2. The case of par. Article 169 of the EEC Treaty 4099/2012 (1 250) is replaced by the following:

(d) It shall be compatible with the internal market and shall include the recovery of aid to undertakings in the part of which undertakings, in order to cover the special

24

In the case of a tax-exempt reserve, expenditure effected in at least one of the following cases and the amount of recovery in these cases is calculated according to the case at present.

-In the provisions of n. 2601/1998 (1 81) or the n. 3299/2004 (261).

-Commission Regulation No 70 /2001/EC of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to State aid to small or medium-sized enterprises (OJ L 10, 13.1.2001), in the case of aid to small or medium-sized enterprises, Instantaneous administration.

-Commission Regulation 68 /2001/EC of 12.1.2001 on the application of Articles 87 and 88 of the EC Treaty to training aid (OJ L10, 13.1.2001).

-In the Commission's Regulation on the application of Articles 87 and 88 of the EC Treaty to State aid for small and medium-sized undertakings active in the fields of processing, processing and marketing (OJ L 1, 3.1.2004) and in the Community Guidelines for State aid to the agricultural sector (OJ C 28, 1.2.2000), only if it concerns the transfer of agricultural holdings for the purposes of public procurement. -bearing in mind.

-In the Commission Regulation (EC) No 1595/2004/EC concerning the application of Articles 87 and 88 of the EC Treaty to State aid for small and medium-sized undertakings active in the production, processing and marketing of fishery products (EU) L 291, 14.9.2004), as well as on the approved status. 621/2000-Operational Programme for Fisheries 2000-2006 (OJ C 102, 31.3.2001). '

Article 68 Certification and forced entry checks

The Revenue of the State

1. Article 4 of the Law Regulation (EEC) No 3943/2011 (A-66) shall be replaced by the following:

" Article 4 Setting up of attestation of attestation

And Interactive Collection of the Revenue of the State

1. Recommended by the Ministry of Economic Affairs E-so-called Acknowledgement and Enlarging Indoctrination of State Revenue. By decisions of the Minister for Legal Affairs, the number of such positions shall be determined, or rectified or redistributed to official units, the organisational units of all levels shall be determined or redefined. The organizational positions of those covered by the agreements referred to in the first subparagraph of this paragraph. In particular, for the services constituting the General Secretariat of the Revenue Service, the above decisions are issued by the Secretariat of the General Secretariat of the International Revenue Service.

2. A. The positions of the Acknowledgement and Necessary Auditors;

In addition, the Ministry of Economic Affairs and the Ministry of Economic Affairs of the Ministry of Economic Affairs and the Ministry of Economic Affairs of the Ministry of Economic Affairs and the Ministry of Economic Affairs of the Ministry of Economic Affairs and the Ministry of Economic Affairs of the Ministry of Economic Affairs and the Ministry of Economic Affairs of the Ministry of Economic Affairs. (a) the border and customs officials of the Ministry of Economic Affairs, (b) the other branches and departments of the Ministry of Economic Affairs and c) supervised by the Ministry of Economic and Financial Institutions; Persons, if positions are not covered by (a) and (b). Specially for the General Secretariat of the Revenue Service,

This competence is exercised by the General Secretariat of the Court of Justice of the European Communities on a proportional application of the relevant arrangements. C. Subcase 2 of case 4 of the Subpara -

P.A. 2. Of n. 4093/2012 (A ' 222) reworded as follows:

' (2) select and place the products of the organic units and services within the General Secretariat of the Revenue Service, in accordance with the criteria and by way of derogation from the procedure laid down in the Staff Code (v. 3548/2007) and to decide on the early termination of their term of office, due to the fulfilment of the qualitative and quantitative objectives. '

3. Candidates shall be selected from a reserve list drawn up after successful training in the field of taxation, tax control and forced revenue collection, together with an assessment of their formal and other essential qualifications. The list of successful candidates which may be drawn up for the whole of the Territory or by the Administrative Region shall be valid for a period of three years and the vacancies are covered by this table. By decisions of the Secretary General of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat: (b) the actual qualifications of such qualifications, such as qualifications, advanced experience, (c) the type, time and mode of education, and the type, time and mode of education; The degree to which the suspicion has to be achieved in order to be considered as having been completed by (d) the weighting of the formal and substantive qualifications of the candidates, as well as any other issues relevant to the assessment, the success of which is a success, which is a necessary qualification for the candidates in the table or the reserve lists; Selection of these and the drawing up of the reserve list or tables.

4. For a period of two years from their initial position in the position of a verifier and forced to enter the revenue of the State, the staff shall be kept as assistant auditor. The functions and sub-charges of the auditors' assistants and auditors for the collection of revenue from the State shall be the same as those of the auditors, but may vary their placement service or the cases debited, depending on the type of auditors. Their specific knowledge, in accordance with specific criteria, as determined by a -

25

The decision of the Minister for Economic Affairs or the General Secretariat of the General Secretariat of the Directorate-General for Revenue, as appropriate. With the first renewal of the two-year period, after a successful evaluation, they are characterised as such. The term of office may be renewed up to three times,

After a successful evaluation by the end of which the official is compulsorily transferred to a corresponding other organic unit.

5. The auditors of the certificate and the enforcement of the revenue of the State shall be returned to the service from which they were transferred or seconded or moved to another service without being required to be placed on a verifier post if: (b) they are not successfully assessed; (c) they are subject to disciplinary action for serious misconduct or political persecution related to the service; (d) any disciplinary measure or disciplinary measure may be imposed on them; (e) not to submit a declaration of property or have submitted a declaration of property. Such a statement, but is judged to be inaccurate.

6. Employees who are moved or seconded to controllers' positions of assurance and forced collection of revenue from the State shall have the right to apply and to be selected as head of an organic unit of any level. If they accept such a position and undertake tasks, the tasks of the verifier confirming and having to collect the revenue of the State at the same time as they take up their new duties shall be reinstated as soon as possible. They shall be free from the duties of this particular post at the end of their first term of office as products, except where this is done due to disciplinary or criminal offences committed by the staff member.

7. The heads of addresses, which are subject to their appointment and the assumption of a service, accept both the qualitative and quantitative targets specified by the General Secretariat of the General Secretariat of the International Revenue Service. Those in the products of these organic units, the level of the sub-management or the body or the individual Office, and the heads of the chambers or the offices of the Office shall distribute them between the verifier and the mandatory collection of auditors; I'm covering. The carrying out of a verifier's statement of assurance and recovery of the revenue of the State shall also take into account the self-righteous acceptance of these objectives even if it is carried out in the replacement of a switched or posted auditor after the entry into force of the Treaty. The evaluation period.

8. From 1 January 2015, the two-year period of at least two years on the basis of a verifier's statement of assurance and enforcement of the revenue of the State shall be considered as a necessary condition for the selection of products of any kind. Which are staffed by these auditors. The successful performance of tasks in the post of each level, every level, for two years, from the year 2011 onwards, in which the positions of the above auditors have been allocated as a successful carrying out of an attestation of auditors and Forced to enter the revenue of the State.

9. Positions, transfers or detachments of the auditors of an attestation and forced entry shall be made by the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat. Ghana.

10. Inspection and enforcement auditors of the State's revenue for their disciplinary actions shall be subject to the Disciplinary Board, which shall be responsible for the disciplinary proceedings of the officials of the Tax Board.

11. The Directorate-General for Personnel Management of the General Secretariat of the Revenue Service shall establish a register of verifiers and enforced recovery of the revenue of the State. This register shall be registered by those who are selected as the auditors with the provisions of this Article, as well as those who have been chosen with its original provisions since the entry into force of this Article. 3943/2011. This register shall, in addition to the essential elements, be recorded by the authority responsible for the verifier, its performance and evaluation, and its specifications in audit or input duties. By decision of the General Secretariat of the General Secretariat of the Court of Justice of the European Union, the details and procedures of the Registry shall be determined. '

2. The selection, placement and termination of the terms of office of all the departments responsible for the Ministry of Economic Affairs shall be carried out in accordance with the provisions of paragraph 1. Article 55 of the EC Treaty (') SEE PART ONE.

3. In the first paragraph of the case in paragraph 2 of Article 14 of the Code of Tax-Conditioning of Transactions (CCS), as laid down in paragraph E1 of paragraph 1. E of the first article of n. 4093/2012 (A '222) the words' for a period of six months from the publication of this law 'shall be replaced by the words' from the publication of the present law and by 30 June 2013 '.

4. The provisions of paragraph 4. 4, in Article 2, paragraph 61/1997 (1 53), amended as follows:

' 4. Three (3) personnel posts under private law working under Article 33 (2) (5) of the Law. 2190/1994.

5. The General Secretariat of the Department of Finance is composed of two (2) staff positions with private law working under Article 33 (2) (5) of the Law. 2190/1994, as codified by the provisions of paragraph 9 of Article 55 of the Code of Law for Government and Government bodies ratified in the first paragraph of Article 63/2005 (1 98).

CHAPTER B ' GENERAL PROVISIONS'

SECRETARY OF THE MINISTRY OF ECONOMIC AND FINANCIAL AFFAIRS AND FINANCE

Article 69

1. In Chapter V' of n. 3986/2011 (1 152) added to the new Article 17B as follows:

26

" Article 17B Rise on the property of legal persons

Of n. 590/1977 (146)

1. Property belonging to the legal persons of par. Article 1 (4) of the Law In accordance with the provisions of Regulation (EEC) No 590/1977, or in respect of which such persons retain a right of residence or to manage their administration and management, in accordance with the legislation of the Member State, they shall be subject to a process of maturation and shall acquire a sustainable investment capacity. The application of the provisions of Articles 11 to 16 of this Chapter and in accordance with the provisions laid down in the following paragraphs.

2. The application and accompanying studies referred to in Article 12 (2) of this Chapter may also be submitted by the competent legal person or the right to exercise, manage and use the right to use it. The Court of Justice of the European Court of Justice and the Court of Justice of the European Court of Justice of the European Union All acts referred to in Articles 12 to 15 of this Chapter relating to the immovable property referred to in paragraph 1 of this Article shall be attached to the website of the General Secretariat of the Staff Regulations of the Ministry of Agriculture. Economic and monetary policy.

3. The use of the real estate referred to in paragraph 1 shall be exclusively based on the legislation on the development and recovery of the property of the legal persons referred to in Article 1 (1). 4 of n. 590/1977. Any of the rights of the Greek public or of the legal persons referred to in paragraph 1 on the property referred to in paragraph 1 shall not be affected by the provisions of this Article. '

2. Its product, in accordance with Articles 11 to 16 and 17B of n. 3986/2011, the use of the properties that belong to the legal persons of par. Article 1 (4) of the Law 590/1977 or in respect of which such laws maintain a right of domicile or exercise their administration and management is exclusively reserved for financing, strengthening and developing their general public and charitable work.

Article 70

1. The terms of the letter No 2560/ 10.7.1972 of the Athens Exchange Council Regulation of Athens, which was published in FEK A΄ 122, 20.7.1972, as amended by the No. 187490/12.8.1976 University of Athens, Io-Annos Stergios Cavaleca, published in FEK A-228, 28.8.1976, as applicable, can be converted into a subsequent agreement of the Parties and Catholics or Specialists Their successors, published in the Official Journal of the Government-as. In particular, it is possible: (a) the amendment and repeal of Article 4 in order to permit the transfer of the property in question and the change of form, the shadow of the use and the general legal and factual situation; (c) the abolition of Article 8 (3), (c) the abolition of Article 8 (3) of the Treaty, and Article 8 (3);

To permit the transfer of the whole of the property of the owner of the property and (d) the cancellation or modification of other liabilities of the National Bank of Greece in order to facilitate the joint valuation of the properties of this paragraph And paragraph 2.

2. From 20.12.1975 in the contract between the Greek Dept., the EOT, the National Bank of Greece (MIP) and the company AID SA. (which was launched by the EIF), which was ratified by the n. 377/1976 (A177), it may be resolved, in particular for all parties, with a subsequent agreement between the parties and their universal or special successors, published in the Government of the Government.

3. For the amendments to these contracts, the Greek public is represented by the Minister of Finance and the EOT is represented by the Minister of Tourism, who decide after consulting the Real Estate Company and the Fund. A-Privatisation of Private Property of the Doomsday S.A. (THUD).

4. For the property, to which the contracts referred to in paragraphs 1 and 2 are concerned, it is possible to issue a common ECHR, provided that these properties are made public by means of a contribution from the TRADE of the immovable property referred to in paragraph 2. COMPETITATMENTING and subsequently selling the total shares held by the EIB and the TRS to the company in question in accordance with Article 5 (2) of the Regulation. 1 on the case of n. 3986/2011. The common ECHR shall be issued at the request of the TRADE, which shall be submitted before the property's contribution to the PHAGP REQUIRED. The adoption of the Presidential Decree which will be approved by the Joint ECHR shall be subject to the completion of the contribution of the property of the HRADF to the AID.

Article 71 Issue of the legislation of the Member States

1. At the end of indent (b) of par. Article 13 of the Law The following are added: 4111/2013 (1)

" The O.D.I.E. SA may be able to pay to the Paracho, any facilities and any movable and immovable property belonging to the Markopoulo Attiki. The General Assembly of the shareholders of the F.I.E.I. SA, freely determines the process for settlement, which may evolve in parallel with the above international bidder. The level of the currency is determined by the General Assembly of the shareholders of the O.D. SA after taking into account a-a separate valuation and disclosed to potential investors before submitting binding tenders. Assault and other rights and obligations are governed solely by the terms agreed between the IPO. SA and the Parasticore, without prejudice to the general provisions of the Civil Code, the non-application of the Law 34/1995. (A30). The following shall be subject to the examination of the Court of Auditors' audit

27

Be carried out in accordance with the law on the international stage of competition provided for in the present case.

2. After the end of each financial year the amounts of the profits from the mutual chivalry are attributed to the Greek public.

Article 72 Amendment of provisions

Of n. 3867/2010 and v. 3965/2011

1. The first and second paragraphs of paragraph 1. Article 20 of the EEC Treaty (') 3867/2010 (A-128) is replaced by the following:

" The MAI is a new member: Members of the Council are the Minister of Finance, the Minister of Finance, or, in the case of a certain Anna-payer, the Minister of Finance, the Secretary-General of the Ministry of Finance, the Governor of the Ministry of Finance. Bank of Greece, the competent Vice-Governor of the Bank of Greece, the President of the Hellenic Capital Market Commission, the President and the Managing Director of the Hellenic Financial Stability Fund, as well as a person of recognised status, Specialised knowledge in the financial sector, designated by the Minister for Economic Affairs. The President of the DPE is appointed by the Minister for Economic Affairs, who is deputized by the Deputy Minister of Finance or, if not appointed by the Minister of Finance. '

2. The second subparagraph of paragraph 2. Article 2 of the Law 3965/2011 (1 113) is amended as follows:

" Until the secession of the sector's commercial activities, to cover a significant amount of latent deviation from the minimum threshold of the applicable liquidity indicators, following a decision by the Board of the Fund, the Fund. May make use of resources from deposits, with a view to restoring its liquidity index. '

3. The provision of Article 72 (2) shall apply from the date of its report to the Parliament.

Article 73 Adoption of provisions of n. 4152/2013

1. The second subparagraph of paragraph 3 of the subpara graph B. 10. Article 1 (B) of the first paragraph of Article 1. 4152/2013 (1 107) is replaced, as follows:

' By way of exception, where the recovery concerns State aid granted to recipients who are active in regions in Greece, a special reference should be made to the specific conditions relating to those recipients, In accordance with the general principles of European Union law during the procedure for the adoption of a decision by the European Commission. '

2. The second indent of paragraph 2. Article 202 of the Rules of Procedure of the Administrative Board (v. 1), as amended by Council Regulation (EC) No 2717/1999, as provided for in Article 1 (B) (b) of paragraph B of Article 1 (B). 4152/2013 is replaced by the following as follows:

'(b) The medal of the national or Union recovery operation shall be seriously considered, and'.

3. The item (c) of the sub-indent in relation to-effect 2 of Subparagraph C. 2. Of the first article of n. 4152/2013, replaced as follows, as follows:

' g. He has successfully completed the exit procedure as defined in Subparagraph C. 3. '

4. At the end of Subparagraph E. 6. In the context of Article 1 of the first paragraph of Article 1. The following shall be added 4152/2013:

' g. The rules for the determination of the shield-and for the designation of any residues as a conflict of interests for the members of the Management Board. '

5. Sub-paragraph D. 3. The paragraph ID of the n. 4152/2013 is amended as follows: The words' for the sole purpose of the pay -

(b) In accordance with Article 3 (1) of Regulation (EEC) No 8191/ EC, it shall be replaced by the words'in respect of the calculation of their remuneration and their mark'. At the end of Subparagraph I3. Is added

New paragraph as follows: ' The previous subparagraph shall apply.

From 1.6.2013. '

Article 74 Amendments to the Law EUR 4002/2011

1. At the end of the case (c) of par. Article 28 of the EC Treaty The words', or ex officio' shall be inserted after the word 'games'.

2. In the second subparagraph of paragraph 2. 3A of Article 28 of the Law. 4002/2011, after the words' Of OPAP S.A. " In addition, the words'oversee the adherence to the OPAP SA'.

3. The first subparagraph of paragraph 3. Article 51 of the EC Treaty EUR 4002/2011 is replaced by the following:

'If the provisions of each time you are in force are infringed, the laws on toys or regulations adopted pursuant to their authorisation or the terms of the authorisations shall be violated, by decision:'.

4. In the first subparagraph of paragraph 4. Article 23 of the EEC Treaty Having regard to Council Regulation (EC) No 4141/2013 ('), the phrase' where the enforcement of a police project in the case of Article 3 (3) of the same Article is required 'is replaced by' where the conduct of a police project is required; Article 28 of the EC Treaty (') SEE PART ONE.

5. The par. Point 8 of Article 22 of the Law No 3691/2008 (1 166) is repealed.

6. Article 15 of the Law 4110/2013 (A ' 17) is repealed.

Article 75 Modification of provisions for the EP.

Article 38 of the Law 3979/2011 (1 138) is replaced by the following:

Article 38

1. Expenditure on the provision of electronic communications services and related information systems, all of the institutions of the General

28

Government, without prejudice to the provisions of paragraph 5 of the present, shall be implemented through a Single Contributions to the General Secretariat of the Ministry of Finance, which is recommended and implemented in the General Secretariat. Such expenditure shall not be subject to the preventive measure;

In the case of the Court of Auditors, the Court of Auditors shall be composed of representatives of the Court of Auditors. 2.

Which, within five (5) months after the start of the operation of the EP, are recorded by their own hand, all the entities referred to in paragraph 1 shall be charged.

3. Within five (5) months from the start of the E.P.S., the providers of electronic communications services have to register in the E.P.S., with an information system of management, any information concerning electronic services. Communication to the actors referred to in paragraph 1. By decision of the Minister for Economic Affairs

The operating time of the EP, the directorate of the General Secretariat of the General Secretariat for the observance of the register of bodies, the procedure and the specific mode of registration, the organisation and operation of the information system Management, the fees and expenditures incurred by the European Parliament, the procedure, time and details of registration in the EP, the interoperability of the information systems of the EP with other systems for monitoring and implementation Budget. The same decision shall also be laid down, the competent institutions for the clearing and payment of such expenditure, the required supporting documents, the liability of the liquidators and the persons responsible for the payment of organs, the type of payment instrument and the manner Of these, by way of derogation from the provisions of the n. No 2362/1995 (1 247), as is the case with other provisions laying down a different payment procedure, and any other necessary details for the payment of this expenditure.

4. At the end of the above-mentioned deadline: (a) the relevant fees and costs shall be paid exclusively by the EP, in accordance with the decision of the Minister of Finance provided for in paragraph 3 of this paragraph and (b) no fee or fee. Shall not be recognised or cleared or paid if it is not registered in the EP.

5. The institutions which, by virtue of their special or exclusive nature, are covered by the confidentiality (national defence, national security, international relations of the country) shall be excluded from the application of this Article. The determination of these bodies shall be made by a joint decision of the Minister for Economic Affairs and of the case-by-case Minister, issued within two months of the start of the operation of the EP.

6. For the operation of the EP, it is recommended that the Directorate-General for Information Systems of the General Secretariat of the Financial Policy, two sections whose responsibilities will be determined under the decision of paragraph 3 of this paragraph. 12 (12) Organisational positions in the IT industry and two (2) organisational positions in the IT Industry, which are added to the existing organisational positions of the General Accounting Department, are recommended for this publication. State; There are employees of the Department of Informatics Industry. '

Article 76 Modification of provisions of n. NO 2731/1999

1. The par. Article 12 of the EC Treaty 2731/1999 (1st 138), as follows, as follows:

' 3. The grant to Non-Governmental Organisations (BKO.), offices, urban non-profit-making, NPISH or natural persons, irrespective of the amount of the grant and by any body of the GOI-and if it comes, is hereby authorised under the (a) Submit a special report to the competent authority;

(ii) a clear and complete justification for the integrity and legitimacy of the expenditure. The special report shall necessarily address all members of the collective management bodies of the legal persons referred to above, and any third party to whom administrative responsibilities have been delegated. (b) Special approval of the competent authority. Other:

(c) The decision to approve the competent Minister with a view to the adoption of the decision of the competent authority of the Member State in which he or she is entitled to do so;

This dossier is communicated to the Economic Policy Department, the Directorate-General for Economic Review of the Ministry of Finance, the Court of Auditors and the Directorate for Budget General Government of the General Accounting Officer of the State. Any grant without the respect of the

The Court of First Instance held that the Court of First Instance failed to fulfil its obligations under Article 256 (2) of the Treaty.

2. At the end of par. Article 13 of the EC Treaty The following subparagraph is added 3965/2011 (A-113):

' The Special Staff Regulations of the United Kingdom, the previous subparagraph, which are valid on 30.5.2013, shall be automatically extended from their expiry date until 31.12.2013. '

3. Personnel seconded to the Council of Origin-Legal experts (SARS) may choose either the remuneration of the place of origin or the recipient (s) designated for the special scientific staff of the SE.

HEAD OF OTHER DEPARTMENTS RESPONSIBLE FOR IMPLEMENTING POWERS

ECONOMIC, INTERNAL, ADMINISTRATIVE REFORM AND ELECTRONIC

INTERGOVERNMENTAL, EDUCATION AND CULTURE AND CULTURE AND SPORT

Article 77 Conclusion of Article 10 of Law 40712

1. At the end of par. Article 10 of the EC Treaty The following is added 4071/2012:

' In particular: Debates of the European Parliament and of the Council

Weight of the referred to in this paragraph (s):

(aa) shall be deleted with the acts of the established authority; and

(ab) are satisfied at the expense of the relevant OT.A. only for the amounts of the main liabilities defined in the

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In the preceding paragraph of this paragraph, in a financial list drawn up at its expense, for the amount of the principal debt, such as that arising from adopted acts imposing fines or decision-making cards or operations The value of the value added tax, as well as income tax or deductible taxes, even though they have become inaccessible as a result of the final appeal made by the Board of Appeal of the Board of Appeal of the Board of Appeal. The period of application. Amounts to be paid by its undertakings

This paragraph or by the persons responsible for their certified debts, shall not be sought and amortised as a matter of priority of the additional taxes and fines imposed, and shall be counted upon deletion And reassurance in accordance with subparagraphs (a) and (ab) of this paragraph. Benefits for which at its entry into force

This provision has been issued outstanding to the detriment of the undertakings referred to in this paragraph and have not been certified by the undertakings concerned only for the amounts of the main debts, in accordance with the rules laid down in Article 3 (2) of the Regulation. In sub-case av. On the basis of a financial list drawn up against it. For debts not outstanding at entry into force

This provision establishes a broad meaning at the expense of the goods referred to in this paragraph, which result from a check already ordered and not completed:

(c) the conclusion of the audit and the conclusion of a relevant opinion in order to adopt the relevant acts;

(cc) are satisfied at the expense of the relevant O.T.A. only the amounts of the main debts, in accordance with the rules laid down in subparagraph (b), on the basis of a financial list drawn up at its expense, for the amount of the principal debt, as derived from the definition of the principal debt; Name. D. For debts not outstanding at entry into force

This provision shall ensure a broad meaning at the expense of the operations referred to in this paragraph and for which it has not been ordered until the entry into force of this provision:

(bd) shall be carried out as a matter of priority by the competent authority designated by the competent authority in all fiscal objects; and

(bb) are satisfied at the expense of the relevant O.T.A. only the amounts of the principal debt in accordance with the conditions laid down in subparagraph (b) on the basis of a financial list drawn up at its expense, for the amount of the principal debt, as determined by its definition; Saying. Huh. With the judicial review of the debts of the

The exemptions set out in subparagraphs (a) to (d) and (d) of this paragraph shall not be applied in the previous cases specified in this paragraph, and the O.T.A. shall bear the additional costs. Conditions, and other charges and charges, in accordance with the provisions in force. F; The payoff from the OTHO settlers is due -

For the purposes of applying the provisions referred to in paragraph 1 (a) to (d) and (d) of this paragraph, the following shall apply:

(i) by way of agreement, in accordance with the provisions of paragraph 1. Article 2 of Article 2 of the Act of 31 December 2011, as amended by Article 2 of the Act of Accession of Spain and Portugal, as amended by Article 2 of the Act of Accession of Spain and Portugal. Having regard to Council Regulation (EEC) No 4047/2012 (' 31) and the provisions of paragraph 5 of Article 1 thereof, dated 30.4.2012, as amended by Article 2 (2) of the Act of Accession of Spain and Portugal, Having regard to Regulation (EEC) No 4079/2012 (1 180), by way of derogation from the time of establishment of the debts of the OT.A. provided for therein,

(ii) from own resources, permitted and the conclusion of a loan similar to that of the par. Article 2 of the Law NO 4038/2012 (14) (g) At the date of entry into force of this Regulation,

Proceedings brought before the Court of Justice against the application of this paragraph to the acts of the Court of Justice or the Court of Justice of the European Court of Justice shall be repealed. Cases before the competent bodies for the administrative settlement of disputes shall be rejected for formal reasons.

Article 78 Quality of competence

Ministry of Education and Religion and Culture and Sports

1. At the end of case 2 of paragraph Th.18 of par. I'll set up his first article in n. 4093/2012 (A-222), as amended by Article 30 of the Law. Having regard to the Treaty establishing the European Community,

' The letters of letters lodged in accordance with the opinion of the Court of First Article 6 of the Law Regulation (EEC) No 3696/2008 (1 177) from the Modernisation Centres (Colleges, as pointed out by the n. 4093/2012) with a valid establishment permit and authorisation shall be returned to the applicants after 1 May 2013. There is no refund of the guarantee certificates submitted by the Centers for Higher Education (Colleges, as pointed out by the n. 4093/2012), the establishment and/or authorisation of which have been revoked by a ministerial decision until the present publication is published. In the case of these cases, the application of paragraph 1 shall apply. Article 7 of the Law It shall be extended until 31 August 2013. '

2. The par. Article 136 of the EC Treaty Regulation (EEC) No 2725/1999 (1 121) is replaced by the following:

' 6. The General Secretariat of Athenities may, on request and at the expense of the athletic club concerned, establish periodical Schoolwork Schools. The same decision regulates the work of each school, the qualifications of the candidates, the teaching staff and any other relevant issues. (a) the amount of the total amount for the attendance of each candidate who may not exceed a maximum of EUR 250,00, paid by each applicant; and (b) the non-profit-making process; The period of study, as well as the total hours of compulsory school attendance for each candidate, which cannot in any event be less than 95 % of the total teaching hours for each period. The General Secretariat

30

At the same time, it will be possible to determine whether or not the work group will be responsible for monitoring the conformity of the working conditions of the school, as defined by the Working Party of Athenities. The decision to operate it. The members of these groups shall not be paid compensation. '

Article 79 Amendment of Article 22

Of n. 4109/2013 and 3B of n. NO 2362/1995

1. The par. Article 22 of the EC Treaty 4109/2013 (A16), as follows:

' 2. The Financial Audit Office in the Ministry of Economic Affairs and the Court of Auditors' Commissioner Service also serve the General Secretariat for Coordination. '

2. Par. Article 3b of the EC Treaty 2362/1995 (1 247), as added to Article 19 of the Law. 4151/2013 (A΄ 103), replaced by the following:

' 7. (a) By decision of the Minister for Administrative Reform and Electronic Governance, Economic and Financial Affairs and in the case of a relevant minister, matters shall be set out in respect of the responsibilities, organisation, organisation and operation of the General Secretariat. The Ministries of Economic Affairs of the Ministries, and the exchange of positions and personnel of units which are restructured or otherwise form part of the General Directorate-General for the Legal Services in the institutions of the European Union. (b) By decision, it shall be possible in the case of -

Ministries, the recommendation, the recommendation or the repeal of a corresponding number of Directorates-General for Economic Services and the setting-up of responsibilities, structure, function, transfer requests, and -of the unit of the unit. The above decisions cover cases where other organisational units of the Ministry are included in the Directorates-General, in accordance with subparagraph (b) of paragraph 1 of this Article or on the basis of any other (c) In the event of the merger of the General Directorate-General

As a result of the merger of the Ministry of Finance, the Directorate-General for the Legal Service has been relocated by the department responsible for this purpose by one of the heads of the merged Directorate-General for Economic Affairs. On the basis of the opinion of the last year of the crisis, the selection of the General Directorates-General for Economic and Financial Services has been assessed. In accordance with the provisions of the preceding subparagraph, superiors who are not re-established in accordance with the provisions of the preceding paragraph shall be placed in an open position in the vacant position of the Directorate and, if not available, to the first post of heads of department which will If they are vacant, they shall be considered as the heads of the Directorate and their members shall be determined by decision of the Minister concerned in accordance with their service requirements. ';

Article 80

The guarantees provided for in Article 1 (1) of the Act of 14.9.2011, as amended by Article 1 of the Act of Accession, have been ratified. 4031/2011 (A ' 256), as each applicable, shall be provided from 1.1.2013 to 30.6.2014. By decision of the Minister for Economic Affairs, following a recommendation from the Bank of Greece, the above period may be extended. A decision shall specify the amount of the Procurement '.

Article 81

It shall be ratified in accordance with Article 7 of the Law. The decision of the 80th Annual General Meeting of Shareholders of the Bank of Greece to amend an article of the Statute of the Bank of Greece is 3424/1927 (A-298) of the Bank of Greece on 25 February 2013. Of which reads as follows:

' In Article 71, words shall be added at the end of the first subparagraph of the third paragraph as follows:

', as well as the bonds of the Greek Dome holding for monetary policy purposes within the Eurosystem's Securities Markets Programme (SMP)'. ';

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Article 82 Entry into force

The provisions of this law shall apply from its publication to the Governing Council of the Government, unless otherwise specified in the individual provisions.

Athens, 2013

THE PRESIDENT OF PARLIAMENT

NOBLE-KINGDOM COME. MAIMARACIS

THE SECRETARY-GENERAL OF THE SECRETARY-GENERAL OF THE GENERAL SECRETARIAT OF THE PARLIAMENTARY LABOUR

ATHANASIOS D. PAPAIOANNOU, IMMORTALITY. THEODOROPOULOS