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Investing Development Tools, Credit Supply And Other

Original Language Title: Investing development tools, credit supply and other provisions

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CAPITAL A ' INVESTMENT TOOL FOR DEVELOPMENT

Article 1 Amendments to n. 2992/2002

Article 7 of the Law Regulation (EC) No 2992/2002 (Annex IV) is amended as follows:

1. The last paragraph of paragraph 1. Article 7 shall be replaced by the following:

"The duration of the A.K.A. may not exceed twenty (20) years".

2. The par. Article 7 shall be replaced by the following: " 4. The ESCs shall have the sole purpose of contributing to the

(a) in Greece or in another Member State of the European Union or (b) in a third country if they are engaged in the production or supply of services in Greece. For fulfillment of the purpose of the A.K.E.C. can: To be involved, at the time of setting up or subsequently,

In the capital of undertakings with transferable securities which are not imported into a regulated market or trading in a multilateral trading facility (Postgraduate Programme), as well as to invest in securities of choice or other transferable securities that provide a right of acquisition Of securities. B. To participate in the capital of enterprises with mobility;

The values already imported into an organised market or by-reality in P.M., as well as to invest in selection of securities or other transferable securities that provide the right to acquire these securities if, at the time of acquisition of the participation, the At least 15 % of the funds will be allocated to the European Investment Bank.

The capital of the undertakings concerned. This threshold of 15 % is not applicable to the period covered by the Board of Appeal already in the capital of these transactions before their entry into an organised market or opening of their trading in PPS. To invest in all kinds of arguments;

Without prejudice to the limit referred to in paragraph (b) of this paragraph, in the case of accounts receivable or factoring the accounts receivable. D. To place its assets in deposits and deposits

Market instruments. ' 3. In the second subparagraph of Article 5 (5)

7 the words' n. No 2396/1996 'shall be replaced by the words' of n. 3606/2007 'and the words' and management company of the n. 4099/2012 (A1 250) ';

4. Paragraph 10 of Article 7 shall be added as follows:

'The prohibitions in paragraphs (a) and (b) of paragraph 10 shall not apply if the investment is approved by one hundred per cent (100 %) of the other serpents and provided that the investment in issuers of cases a' and b ' does not exceed Cumulatively 30 % of the total assets of the SAC .. This possibility, as well as the specific approval process, should be defined in the contract for the creation and management of the A.K.E.C. "

5. Paragraph 7a is added as follows: Importation into an organised market

Article 10 of Article 2 of the Law. Regulation (EC) No 3606/2007 or the accession to the WTO of par. Article 2 of Article 2 of the Law 3606/2007 part of a venture capital or venture capital contribution (venture capital)

MEMBER OF THE GREEK EXCERPT

First, From the Official Record of the RNA΄, 26 March 2013, Meetings of the Assembly of the House, in which

The following draft law was adopted:

Investment tools for development, provision of credit and other provisions

In accordance with the Rules of Procedure of the European Union, they shall be held in another Member State of the European Union in accordance with the Rules of Procedure of the European Union. They are classified in the Annex to the Official Journal of the European Communities (hereinafter referred to as 'the Court of Justice') of the European Court of Justice. 3756/2009. For the ESCs that import or integrate to -

Their activities in an organised market or PML, operating in Greece, a competent authority for the supervision of compliance with their obligations and the application of the provisions of this Article and of the regulatory decisions adopted in It's the S.E.C., and it's the SEC. (a) By way of derogation from the provisions of paragraph 7: (aa) Participation in the School of Fine Arts.

(b) no restrictions may be placed on the registration of the shares and data of the ovine animals in the SAB, according to the

A recommendation and management contract, transferring, weighing, and in general to the disposal of rights in shares, and (c) the transfer of shares of an AHKC into a company;

A competitive market or a negotiated agreement in PPS. It applies, in any case, with its inclusion in the S.A.T. The third subparagraph of paragraph 21 of this Article shall not apply to the entry into a regulated market or to negotiate a trade in PPS. (b) The establishment of a pledge on imported stock

The Court of Justice applies, in particular, with its inclusion in the SAB, and the satisfaction of the right of the lender of the lender on the part of a SAC which is-to be placed on an organised market or traded in P.M., is in accordance with its provision. Par. Article 4 of the Law 3301/2004 (A-263), the provisions of Article 24 of the Law. (c) Entry or entry into trading shall be entered into in accordance with the provisions of Regulation (EEC) No 3632/1928, as well as the orders in general for the enforcement of contracts in an organised market.

(d) By way of derogation from the provisions of the paragraph, the following shall be added to the provisions of paragraph 1.

8, from the submission of an application for admission or entry into an organised market or PML respectively, the limit of one hundred and fifty thousand (150 000) euro shall be lifted for the minimum value of each shareholder. E) By way of derogation from Provisions of paragraph

17, the annual report on the ESCs does not include changes in the identity of the unit-holders. (f) For the purposes of applying each specific provision which

It sees the permitted investments by certain persons subject to a special scheme, the shares of the CPCs which are admitted to or included in a negotiated purchase or to the Postgraduate Programme, respectively, defined as transferable securities in the sense of Article 1 of n. 3371/2005 '

6. Paragraph 18 of Article 7 is replaced by the following:

' 18. The assets of the ISSN have either been admitted to a financial institution or are not valued by the management company in accordance with the rules

Which impose international financial reference standards. '

7. In Article 7 (19), the word 'annually' is deleted.

8. In Article 7, paragraphs 25 and 26 are added as follows:

' 25. By decision of the Securities and Exchange Commission, it may be specified and specified that the conditions to be met by the management of the imported CPCs and of the corresponding funds of venture capital companies In the case of Greece, the content of the prospectus, the transparency and information requirements of the parties, the obligations of the provision of investment services for the provision of services are available in Greece. Investment services related to A.K.E.C., the process and any other matter concerning The acquisition of shares in the event of their removal from the market or the PPS, respectively, of any fractions between financial and net purchases and any imposition of restrictions on non-marketing Greek A.K.E.C., the specific information contained in the entries for the entries in the S.A.T.A., as well as any specific issue and a detailed detail on the above.

26. If the provisions of paragraphs 7a and 25 are infringed, or the decisions adopted by their authority, the Securities and Exchange Commission may be charged to the management company or to the agent with a reprimand equal to twice as much as twice a year. The benefit of the offender, if any. If the amount of benefits cannot be determined, the amount of EUR 1 000 to EUR 3 million (EUR 3 million) cannot be determined. When assessing the effect of the penalties, the impact of the infringement on the regulatory functioning of the market, the risk of harm to investors' interests, the level of damage caused to investors and any potential risk to investors shall be taken into account. Its situation, the company's measures to comply with the future, the degree of cooperation with the Securities and Exchange Commission at the stage of investigation and control, the needs of the special and general summary, and any subsequent conclusion. Infringements of this law or other legislation on the head of the market. '

Article 2 Amendments to n. NO 2367/1995

The n. The first subparagraph of Article 5 (1) is amended as follows:

Shall be replaced by verses as follows: " The Business Capital Company Company

(EC) is a non-resident company for the sole purpose of participating in the capital of enterprises, which are: (a) in Greece or in another Member State of the European Union or (b) in a third country, where the operations are active in the Production or provision of services in Greece. The company is founded in accordance with the provisions of Law 2190/1920 and its statutes must show its sole purpose, in accordance with this law. The relevant approval decision shall be notified simultaneously to the CySEC. The European Commission is required to

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The Committee of the Regions welcomes the Commission's proposal to set up a European Agency for the Protection of the Environment, Public Health and Consumer Protection. 2367/1995. In accordance with paragraph 2 of Article 6, the TEC is supervised in accordance with the provisions in force in accordance with paragraph 2 of Article 6 (2) of the Statute of the Court of Justice of the European Union, in accordance with paragraph 2 of Article 6. For companies that are registered in an organised market or which have joined the Postgraduate Programme, respectively. '

2. Paragraph 3 of Article 5 shall be replaced by the following:

' 3. The SNC may participate in the capital of operations with securities already imported into an organised or negotiated market within the meaning of Article 2 (10) and (11) of the Law. 3606/2007, respectively, as well as investing in securities of choice or other transferable securities providing the right to acquire such securities, up to a cumulative maximum of 40 % of its assets. The Securities and Exchange Commission may decide to change the above percentage. The EFC also invests in the accounts issued by companies which are registered in an organised or negotiated business in PPS."

The second subparagraph of Article 5 (6) shall be replaced by the following:

The administrator may be a company that has been authorised to provide the investment service of the period (d). Article 4 of the Law 3606/2007 or Operation, a Member State of the European Economic Area, which may manage their own capital formation and has the necessary organisation and experience, as well as a UCITS management company. 4099/2012 (1 250). Under the terms of the Capital Market Commission, the more specific requirements to be made by the SNC Administrators may be determined. '

4. Paragraph 1 of Article 6 is replaced by the following:

' 1. The minimum share capital of the European Central Bank is divided into three hundred thousand (300,000) euro and is fully paid on the company's recommendation. Under the auspices of the Minister for Development, Competitiveness, Infrastructure, Transport and Networks, the minimum capital of the ESCs may be transferred."

5. Paragraph 2 of Article 6 is replaced by the following:

' 2. The ECB's shares are nominal and related to an organised market in par. Point 10 of Article 2 of the Law Regulation (EC) No 3606/2007 or the conclusion of a trade agreement with the Federal Republic of Germany Article 2 of Article 2 of the Law 3606/2007, of twenty-four (24) months from its establishment, in accordance with the provisions in force on the regulated markets and the provisions of this law, in so far as they are already existing and functioning. In the event of an internal market in an organised market or in the event of the integration of the E.C.E.C., the Securities and Exchange Commission may, at the request of the European Parliament, extend the deadline for a period up to eighteen (18). If there are grounds for force majeure or if the conditions of the market are deemed to jeopardise the attainment of the company's shares in the company,

Organised market or their integration into the PRD. E-as the EC is not admitted into an organised market or is not incorporated into PPS within the above-mentioned above (initial and after extended period) is automatically terminated, the intended tax benefits, as well as any other The Committee of the European Parliament, the Economic and Social Committee, the Economic and Social Committee and the Committee of the

6. Paragraph 4 of Article 6 is replaced by the following:

" The capital investment or the provision of guarantees by the EC, in an undertaking or in connected undertakings within the meaning of paragraph 1. Article 2 (5) of Article 42e of Law 2190/1920 may not exceed twenty-five per cent (25 %) of the ECSC's own funds as defined in the first subparagraph of the amended paragraph, subject to the provisions of Article 23a Of mr. 2190/1920."

The first and second subparagraphs of Article 6 (6) shall be replaced by the following:

" After the closure of the third use of the EFC, it is charged that at least fifty percent (50 %) of its own funds in participation and the arguments of the cases referred to in paragraph 2 and in paragraph 2 of paragraph 2 shall be continuously updated. Article 5 (3).

8. Paragraph 7 of Article 6 is replaced by the following:

' 7. The assets of the European Central Bank shall be determined in accordance with the rules imposed by the national financial reference standards. The SNC shall entrust the storage of the particulars of its investment paper to an undertaking which may provide the services of a prison in Greece. '

9. Paragraphs 5, 7 and 8 of Article 5, paragraph 3 of Article 6 and Article 8 (4) shall be repealed.

Article 3 Amendments to n. 3371/2005

The n. Regulation (EEC) No 3371/2005 (A-178) is amended as follows: 1. In the first subparagraph of paragraph 5 of Article

Having regard to the Treaty establishing the European Economic Community, and in particular Article 7 thereof,

As a result of the merger, a merger, a rescue or conversion scheme, which results in the valuation of the shares of the issuing company from the financial market. The preceding subparagraph shall not apply if, as a result of the company planning, the totals of the absorbed, dissociated or converted company are received in accordance with the conditions of the above-mentioned disclosures. '

2. Paragraph 1 (1) of Article 30 shall be replaced by the following:

' (d) New transferable securities, provided that the conditions of performance include the obligation to apply for import into a regulated market and where such import is due to take place within two years of publication. '

3. Paragraph 6 of Article 31 is replaced by the following:

' 6. The SNC is not allowed to acquire more than ten percent (10 %):

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(a) the shares or the right to vote or without the voting rights of an issuer. The above limit shall not apply where the placement of the SNE does not exceed five per cent (5 %) of the current value of the bank, (b) the bookies of an issuer. The above limit is not

It shall apply where the placement of the ADI does not exceed five per cent (5 %) of the current value of its portfolio, (c) a issuer's financial market instruments. The Council of

The threshold shall not apply where the placement of the SNE does not exceed five per cent (5 %) of the current value of its portfolio, d) of a collective investment group

Transferable securities (UCITS) or other institutions of collective investment. These limits may be altered by a decision.

The Securities and Exchange Commission."

Article 4 Amendments to n. NO 3756/2009

The n. Regulation (EEC) No 3756/2009 (' 53) is amended as follows: 1.

Paragraph as follows: ' The administrator of the SSS shall act as Central Reserve;

In accordance with paragraphs 4 and 5 of Article 83 of the Law. Having regard to the Treaty establishing the European Economic Community, and in particular Article 3 thereof,

2. In par. Article 1 (2) of the Law 3756/2009 (a) (a) (a) and (1) (a) and (a) respectively shall be added, and a new case is added to it, and as follows:

(g) the procedures for settlement of transactions in securities or other financial instruments referred to in Article 5 (d). Having regard to Council Regulation (EC) No 3606/2007, on the basis of which the securities are to be delivered to the SAA or the financial intermediaries in relation to such transactions'.

3. Paragraph 3 of Article 4 shall be added as follows:

' The issuer of the certificate which acquires ownership of the securities listed shall hold the securities under the conditions laid down in the contract. The underlying securities are not included in the description of the issuer of the certificates, they are not part of the bankruptcy of the property and cannot be considered to be anti-dumping or binding, in the event of failure to do so. However, the application of Article 936 of the EC Treaty may be confiscated by application of Article 936. '

4. The first subparagraph of Article 5 is replaced by the following:

' The administrator of the S.A.T. may maintain in its name but on behalf of third party beneficiaries, in accordance with the law governing foreign securities, a consolidated account in the alien register of intangible or immobilised securities, directly or through A credit institution or investment firm acting as a security officer. The securities held by the Administrator of the RST for a third party shall be separated from the corporate security of the administrator and may not constitute a complaint against the attachment or attachment, to

If, however, the application of Article 936 of the EC Treaty is confiscated, it may be confiscated. '

5. The first subparagraph of Article 6 is replaced by the following:

' The IT administrator may conclude securities-maintenance agreements in the form of bookkeeping or establish links to foreign systems or non-food or credit institutions or undertakings providing investment services acting as a subsidiary; , after prior notification to the Securities and Exchange Commission. '

CHAPTER B. OF CREDIT FOR THE PURCHASE OF MOVABLE PROPERTY

Article 5 Definitions

For the purposes of Articles 5 to 11, the following definitions shall apply: (a) 'Mobile values': the securities of the cases

Article 2 (1) (a) and (b) of Article 2 of the Law CAS No. 3606/2007, shares or shares. 4099/2012, as well as the EAC shares of the n. 2992/2002, which is the subject of negotiations on a regulated market or in a multi-party negotiating mechanism (MPT). (b) 'Organized market': organised market of a State

-a member of the European Union or a third State governed by equivalent rules of supervision. (c) 'A multilateral trading mechanism' means:

(d) The "Security Portfolio": the whole of the European Union, the European Union, the European Union, the European Union, the European Union and the European Union.

A security investor, consisting of transferable securities, or cash in order to ensure the auctioning of liabilities arising from the credit agreement or credit institution for the redemption of the securities market. (e) Margin: the difference between the current

The security of the securities held in the security and the balance of debt. 'Initial margin': the minimum margin as a

(g) 'Reserved margin': the minimum margin as a reference to the security portfolio, which should exist in order to establish a certain securities market with credit, including the value of that market.

Percentage of the security portfolio, which must be held at any time during the credit contract. (h) "Limits": the amount by which the

The margin is less than the amount corresponding to the original or Preserved margin.

Article 6 Conditions for granting credit

1. An investment service company (GFCF), which has received an operating licence from the Commission in order to provide the service referred to in point (b) of the Annex. Article 4 of the Law 3606/2007 and a credit institution

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May provide credit to their customers for the purchase of securities, in accordance with the provisions of Articles 5 to 13 of this law.

2. ADRs shall be prohibited from providing any other party to any natural or legal person for a purpose other than that specified in paragraph 1.

3. The provision of credit to an investor requires the conclusion of a written contract. The contract and the interest accruing from it shall not be subject to such a charge.

4. By decision of the Securities and Exchange Commission of the Bank of Greece, the specific terms and conditions for the withdrawal of credit by ASIA may be established, and in particular:

(a) the minimum retained margin as a percentage of the current value of the security portfolio;

(b) the minimum initial margin applicable in each case;

(c) restrictions on the participation of the categories of securities which are part of the security portfolio;

(d) the way in which the portfolio is valued;

(e) deviations from subparagraphs (a) to (d) of this paragraph, depending on the characteristics, type or category of securities,

(f) the categories of securities which may not be included in the security portfolio; and

(g) any other matter or necessary detail in general with regard to the operation of the extended credit service.

5. By joint decision of the Bank of Greece and the Capital Market Commission, the terms and conditions of paragraph 4 are laid down to provide credit to credit institutions.

Article 7 Security post

1. The safety portfolio consists of securities purchased with credit, cash, and other transferable securities, which are registered or monitored in a system of securities registration and monitoring (ii) a form operating in Greece, provided by the supervisor as a security for the debt incurred after the granting of each credit.

2. In order to ensure the smooth fulfilment of the obligations arising from the provision of a credit to an investor, a legal tender shall be established in favour of A-Investment Firms or of the credit institution on the securities or securities claims which They are included in the safety portfolio and are governed by Greek law. In the event that the securities held in the security portfolio are governed by foreign law, ASIA or the credit institution shall be responsible for due diligence to these values, with an opinion of the law. A recommendation on security of these and the possibility of immediate liquidation, in accordance with the provisions of the relevant law.

Article 8 Initial and listed margin

1. Initial margin cover shall be made prior to the execution of the purchase order by means of payments or by integration into the security portfolio of values, which are not contained until then.

2. In the event that the margin is lower than the retained margin, the Investment Bank or the credit institution shall invite the investor to cover the difference not later than the following working day. From his/her commitment.

3. If the investor does not cover the time-limit of the retained margin, the ASIA or the institution shall, in order to re-establish the margin, make the following working day at the latest by the end of the year. In the case of non-compliance, the direct sale of securities which are bound to the security portfolio.

Article 9 Issued of securities

In the case of transferable securities or assets governed by Greek law, movable property shall be issued directly by the ASIA or by an institution without any other procedure or condition being required. Derogation from Articles 1237 and 1239 of the Civil Code and by any other non-applicable law. In the case of transferable securities governed by foreign law, ASIA or the Governing Council shall ensure that they are adopted in accordance with the provisions of the relevant law.

Article 10 Non-credit claims

1. In the case of training in securities without the conclusion of a credit agreement between ASIA or a credit institution and an investor, the institution shall repay the debt instrument in the form provided for in the planned winding-up period; and These transactions are not covered by the above-mentioned transactions.

2. In the event of a full-time payment of the item by the investor within the prescribed timescale, and if no credit has been agreed in accordance with the provisions of this law, the ASIA or the credit institution shall:

(a) carry out, on the following working day from the date of expiry of that time-limit, the direct sale of the securities for the purchase of which the investor has not paid the price;

(b) until the full payment of the item is not made by the investor on any other market. The above provisions shall not affect the possibility of

The effect of the legislation on the pursuit of their claims shall be provided for in the legislation of the Member State or of the credit institution.

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Article 11 Penalties

The Securities and Exchange Commission, if any provisions of Articles 5 to 10 of this law, as well as those delegated by them, are infringed, imposes on the offender a reprimand equal to twice the benefit obtained by the However, if the above amount cannot be determined, more than a thousand (EUR 1 000) of EUR 500 000 (EUR 500 000), to be doubled in the event of a recurrence of the above-mentioned infringements. Accordingly, the Bank of Greece shall apply the above penalties to credit institutions which are not members of a organised market. When assessing the effect of the penalties, the impact of the infringement on the orderly functioning of the market, the risk of damage to the interests of the divers, the extent of the damage caused to investors and of any potential harm is taken into account. Its recovery, the company's measures to comply with the future, the degree of cooperation with the Capital Market Commission or the Bank of Greece during the investigation stage and the needs of specific and general prevention, and Any infringement of the provisions of Articles 5 to 10 of that law or of the Commission Legislation on the capital market.

Article 12 Transitional-repealed provisions

1. From the entry into force of this law the provisions of Articles 1 to 6 of the Law. Regulation (EEC) No 2843/2000 (1 219) is hereby repealed and any other provisions of law or regulation contrary to the provisions of Articles 5 to 11 of this law.

2. Subject to paragraph 1, the regulatory decisions of the Securities and Exchange Commission or of the Bank of Greece adopted pursuant to Articles 1 to 6 of the Law. Regulation (EC) No 2843/2000 shall continue to apply until they are repealed by new regulation.

3. In accordance with paragraph 1 of this Article, in accordance with paragraph 1 of this Article, the provisions of Articles 1 to 6 of the Law. As regards their content, the provisions of Articles 5 to 11 of this law shall apply.

4. The provisions repealed under paragraph 1 shall continue to apply to acts and omissions which have been committed until the beginning of this law.

CHAPTER C-CAPITAL MARKET ARRANGEMENTS

Article 13 Amendments to n. 3606/2007

The n. The following amendments shall be made to Article 14 (1): (a). The words'professional competence' shall be replaced by:

They are subject to the word 'suitability'. Paragraphs 2, 3, 4, 5 are reduced to 3.4, 5.6

, respectively. In paragraphs 1, 4, 5, 6, as raised a -

Paragraphs 2, 3 and 4 shall be replaced by paragraphs 3, 4 and 5, respectively. D. A new paragraph 2 is added as follows: Natural persons who have clerical staff or

Any other relationship of cooperation with the companies in par. Article 7 of the Law For the purposes of this Regulation, Regulation (EC) No 4099/2012, which have shares or shares of UCITS or other undertakings for collective investment, shall be required to give a relevant certificate of conformity to the Securities and Exchange Commission. If it is for employees and managers of credit institutions, or insurance undertakings, the certificate is issued by the Bank of Greece. The examinations for the award of the certificate of conformity are carried out under the responsibility of the Securities and Exchange Commission or jointly by the Bank of the Hellenic Republic and the Securities and Exchange Commission. The exception a-from the obligation to participate in examinations and to award the award of the certificate of suitability and to other bodies shall be determined by the decisions referred to in paragraph 3 of this Article. ' Hey, In the last subparagraph of the unnumbered parlour -

(3) the words'exclusion from participation' shall be replaced by 'exception from the obligation to participate'. The unnumbered paragraphs 5 and 6 replace it;

Are as follows: ' 5. By decision of the Board of Governors of the

The data referred to in paragraph 3 shall be defined in respect of the certificate of cation which must be made available to officials and officials responsible for the clearance of transactions in financial instruments. '

6. By joint decision of the Bank of Greece and the Securities and Exchange Commission, the information referred to in paragraph 3 shall be laid down in respect of the certificate of conformity to be held by officials and officers of credit institutions which are competent For the clearance of transactions in financial instruments. '

2. A. Article 10 (1) shall be replaced by the following:

' 1. The ETF capital injection amounts to at least one hundred and fifty thousand (750,000) euro. ' Other: Article 10 (3) is replaced by the

Hereinafter referred to as ' 3. The ETF injection chapter, which provides a

The investment service of the receiving and transmission of tolls, consulting or handling of pulp, without holding in any case funds or financial intermediaries, amounting to EUR 22 000 (EUR 225,000). ' Other: The following is added to Article 10 (5):

' By decision of the Minister for Economic Affairs after

A recommendation from the Securities and Exchange Commission may be made up of the minimum equity capital of the current Article. In this case, the companies operating shall take account of their own stocks. '

3. After Article 21, Article 21A is added as follows:

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" Article 21A Transfer of contracts

Investment services

1. Credit or GFCF which has decided to cease to provide specific investment or services, in respect of some or all of the financial instruments, (a change in business) may be transferred to another credit institution which is Established and operates in Greece or GFCF (contractor), the contracts for the provision of investment or ancillary services with customers, in respect of all or some investment or incidental services on some or all of them. Financial instruments (transport services). Upon completion of the outcome of the contracts referred to in the preceding subparagraph, such investment or ancillary services are now provided by the supplier as to the customers and to the services and financial instruments concerned by the contracting authority. As well as, where applicable, portfolios and portfolios (financial instruments and cash) that are opposed to the customers concerned are transferred. In the case of financial instruments denominated in the Athens Stock Exchange, their transfer shall be carried out by the change of the account operator in the Securities System (SSS), in accordance with the Staff Regulations of the SSS. From the day of transport, which is determined in accordance with paragraph 4 of this Article, proceedings shall be resumed by the transferor, while in the contraaing company, claims for claims arising after the transfer are made to the contractor. Transport day.

2. For the transfer of paragraph 1, the following procedure shall be followed: Under the responsibility of the contractor and the transferor,

Operation, the customer informed, which relates to the transfer, by means of Article 3 of Decision 1/452/1.11.2007 of the Board of Directors of the Securities and Exchange Commission, for the purpose of carrying out the transfer, the investment and ancillary services that (i) the financial instruments on which the contractor will provide services shall also be treated. This information shall contain a minimum of: aa) the information referred to in Article 25 (3) and paragraph 3 of Article 27, as specified in Decision 1/452/1.11.2007 of the Board of Directors of the Securities and Exchange Commission, if Differentiated from the successful tenderer, except in the case of economic conditions which may be differentiated only where there is a relevant contractual provision in the transferred contract, (b) the right of the customer to oppose the transfer; As well as the consequences of the objection, (g) the manner and the time-limit for exercising it, (d) any other useful information in order to enable customers of the transferor to form a reasoned opinion on the transfer. Tion. The information referred to above is also mandatory and the date of transfer, which in no case may not be earlier than the closing date for submission of objections in accordance with point (b). Within a period of thirty (30) days from the

The information to be provided to customers in the pre -

In the case of each customer of the change in the undertaking concerned, there may be objections to the transfer. The view of objections shall be consistent with the transfer of the contractual relationship to the contractor. The transfer is completed with the preparation of minutes;

(a) the delivery and receipt of the portfolios of customers (financial instruments and cash) of which the contracts are transferred. This Protocol shall be signed by the intermediary and the concessionaire, and shall, where appropriate, be communicated to the administrator of the Securities Officer for a change of operator in the accounts of clients or credit institutions; and (i) the number of persons responsible for transferring the accounts of the clients concerned.

3. The transfer of paragraph 1 shall be carried out in accordance with the following conditions: The procedure laid down in paragraph 2 has been followed. Other: The supplier shall have the required authorization.

For the provision of the investment or the day-to-day services to the specific financial instruments concerned. C. The customer has raised no objections to the

Transposition. 4. The transfer is completed at the same time as:

A transfer date, as referred to in the customer's information, without any additional obligation to regenerate. Any change in the face of the transferring company, as a result of the occurrence of company planning, does not affect the completion of the transfer.

5. The provisions of this Article shall apply to GFCF or the credit institutions of the group 1 and in the case of a division of industry in accordance with the provisions of this Article. (') No 2166/1993 (' 137), point 1297/1972 (1 217) and the n. NO 2992/2002 (54).

6. The provisions of this Article shall also apply to the SGMs providing the services of par. Article 12 of the Law Regulation (EC) No 4099/2012, as well as to the AEBs.

7. Any specific or technical matter and necessary detail for the implementation of the provisions of this Article shall be regulated by a decision of the Committee on Capital Markets. '

4. Paragraph 4 of Article 36 is replaced by the following:

' 4. The share capital of the LFS may not be less than five thousand five thousand (EUR 75,000). By decision of the Minister of Finance, following the advice of the Securities and Exchange Commission, the amount of the previous territory shall be changed. '

5. In the case of Article 39 (1) (d). 3606/2007 the words'fifty thousand (50,000) ex' shall be replaced by the words'thirty-seven thousand five hundred (EUR 37,500)'.

Article 14 Amendments to n. NO 1969/1991

In the case of "a" par. Article 78 of the EEC Treaty The following subparagraph shall be added to the following subparagraph:

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" By decision of the Securities and Exchange Commission, the technical measures and details of the implementation of the market legislation may be established and detailed in accordance with the guiding principles and recommendations issued by the European Securities Authority. (ESMA) in the context of the implementation of Article 16 of Regulation 1095/2010 of the European Parliament and of the Council of 24 November 2010 on the establishment of the European Supervisory Authority (European Securities and Exchange Authority); Purchases (OJ L331). '

Article 15 Amendment of n. 340/2005

(Parliament adopted the resolution) Article 18 of the EC Treaty 3340/2005 (112) the words'one (1) year' are replaced by 'five (5) years'.

Article 16 Amendment of n. 3556/2007

The par. Article 21 of the EC Treaty The Council of the European Union

Article 17 Amendments to n. 3461/2006 and interpretation of the law. 3528/2007

1. The first subparagraph of paragraph (b) (b). Article 9 (4) of the Law In this case, the Court of First Amendment No 3461/2006 (1 106), as amended, was replaced by the paragraph. Article 41 of the EC Treaty Regulation (EEC) No 3943/2011 (1) is replaced by the following:

' (b) from the highest value in which the person or person acting on behalf of the person or persons acting on behalf of the person concerned acquired during the twelve (12) months preceding the date on which the proposer became obliged to Submit a public proposal, transferable securities which are subject to the public proposal. '

2. Article 9 of the Law The following is added 3461/2006:

' 5. In the event of the submission of a proposal with a-exchange of securities which are imported and traded on a regulated market, the exchange swap (exchange ratio) is considered fair and reasonable, with regard to the following considerations. Export company and company whose securities are offered as exchange rates:

(a) For the value of the floating value of the offeree, the highest value is taken into account between: (aa) the average value of the value of the mobile value which is the subject of the public proposal at the six (6) months preceding it. The date of adoption of the proposal and, (bb) on which the proposer or any of the persons acting on behalf of or coordinated with him have acquired transferable securities of the offeree company at 12 (12) months Prior to the date of submission of the public proposal.

(b) For the value of the mobile value of the company, whose securities are offered in exchange, account shall be taken of the average financial value of the mobile unit offered as a trade in six (6).

(i) months prior to the date of submission of the public proposal. '

3. The provisions of Article 9 of the Law 3461/2006, as amended and supplemented by the provisions of the preceding paragraphs 1 and 2, shall not apply to public tenders notified in accordance with the provisions of the Law. 3461/2006 before the entry into force of this law.

4. Article 30 of the Law No 3461/2006, as replaced-on par. Article 30 of the EC Treaty Regulation (EEC) No 3556/2007 (1 91) is hereby repealed.

5 a. In the true sense of the first subparagraph of paragraph 1, Article 86 of the EC Treaty 3528/2007, the deadline laid down in this provision (1) is in-evidence.

Other: Acts, suggestions and other documents signed by the temporary superiors in application of this provision, as well as the liability paid to them until the entry into force of this law, are deemed to have been It has been signed and paid in no way.

Article 18 Penalties in accordance with Article 41 of the Regulation (EU) No 236/2012 of the European Parliament

And the Council of 14 March 2012 on short selling and certain aspects

The credit default swaps for credit default swaps

1. The Securities and Exchange Commission, as a competent authority for the purposes of Regulation (EU) No Regulation (EC) No 236/2012 (OJ No L 86), imposes on any natural or legal person the provisions of this Regulation, the provisions of the Regulation and the implementing regulations for the definition of implementing technical standards, equal to Double the benefit obtained by the offender and if the above amount cannot be determined, an amount of EUR 1 000 to one million euro (EUR 1 000). When assessing the impact of the infringement, the impact of the infringement on the orderly functioning of the market, the risk of harm to investors' interests, the amount of damage caused to investors and any risk to investors shall be taken into account. In the event of a failure to act in the future, the degree of cooperation with the Securities and Exchange Commission at the stage of investigation and control, the needs of specific and general prevention, and any relapse Infringements of this law or other legislation on the capital market.

2. The Securities and Exchange Commission imposes fines of up to one hundred thousand (EUR 100 000) in the case of non-employment in an investigation covered by the Regulation. 236/2012. In order to measure the protection, the second subparagraph of paragraph 1 shall apply.

3. The Securities and Exchange Commission shall notify the public of any measures or sanctions imposed on an infringement of the provisions of the Regulation (EU). Regulation (EC) No 236/2012, authorised by Regulation (EC) No 236/2012 and implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012 implementing Regulation (EC) No 236/2012

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CHAPTER D

Article 19 Amendments to n. NO 2778/1999

Articles 21, 22, 23, 24, 25, 26, 27, 28 and 30 of the v. Regulation (EEC) No 2778/1999 (1):

'CHAPTER B' INVESTMENT COMPANIES IN IMMOVABLE PROPERTY

Article 21 The purpose and composition of the company

1. The Real Estate Investment Firm (GNI-PI) is a non-profit-making company for the sole purpose of acquiring and managing real estate, a right to purchase real estate, and generally to invest in the foreseeable future. In the 22.

2. The equity capital of the AEEAP has a minimum of twenty-five million (25 million) euro which is fully slaughtered in its establishment. The amount of this amount may be changed by a decision of the Securities and Exchange Commission. The company's equity capital shall be constituted by contributions of cash, securities, transferable securities, in accordance with Article 22 (3) and (3) of Article 22 (2) and (3) of Article 22 of this Regulation. As well as other movable or immovable property, which serve the company's operating assets. The levy on the formation of other than cash items may not exceed the value of the limits set by the present law for the investments of the EEIG. The valuation of contributions in kind shall be carried out in accordance with Article 9 of Law 2190/1920, while the provisions of Article 11 (3) of Article 22 shall apply to the instruments of financial market and the securities of Article 22 (3). 4099/2012 (0250).

3. In order to obtain a license for the investment company in real estate, it is necessary to have been granted prior authorisation by the Securities and Exchange Commission, in accordance with the provisions of this law. A corresponding licence is also required for the transfer of an existing company to an EEAP. The AEEP is governed by the provisions of this law and symmetrically by the provisions of Mr D. 2190/1920. The management, technical and financial instruments of the company, the reliability and experience of the persons to be administered by the Commission, in particular in the field of real estate investments, shall be evaluated by the Commission. The suitability of the founders to ensure sound management of the company and the existence of corporate governance rules in accordance with Article 24. The Committee may decide to specify the conditions and procedure, as well as any technical subject, and a necessary detail for the authorisation of an EEIG.

4. The company submits, with the application for authorisation to the Securities and Exchange Commission,

A detailed description of the investment policy and the use of real estate, in which the company will invest its assets, including market elements, on which its strategy and the instruments it intends to use are based In order to achieve its development objectives.

5. For each amendment to its statutes, as well as any increase in its equity capital, a prior authorisation from the Commission of the capital of the capital shall be required.

6. Prior to the entry into an organised market, a person who wishes to acquire EEAP shares or voting rights related to them, so that his participation in the company's equity or voting rights, directly or indirectly, Between 10 %, 20 %, 33,3 %, 50 % and 66.6 %, it is required to announce at least one month earlier, its intention to the SE, and to provide it with all necessary information for the Commission to decide. It is the best way to guarantee the financial management and management of the ERCEA. Indirect participation means the acquisition or exercise of voting rights within the meaning of Article 10 of the Law. NO 3556/2007 Securities or voting rights associated with them in the case referred to in the first subparagraph of this paragraph may only be authorised by the Securities and Exchange Commission.

7. Any publication, within the meaning of Article 7b of Law 2190/1920, relating to the modification of the general or an increase in the capital of the capital, is disclosed to the Securities and Exchange Commission.

8. The company is required to indicate under the company name the number of its authorisation.

9. The company's shares are mandatory names.

10. The company is prohibited from issuing founding principles.

Article 22 Investments in real estate

1. The assets of the AEEAP shall be invested exclusively in: (a) Real estate, within the meaning of the parlour;

2 and 3 of this Article, at a rate of at least 80 % of its assets. (b) Deposits and market instruments in the

(i) the law; Having regard to the Treaty on European Union, 3606/2007. (c) Mobile values of the cases, (e) and (f)

(d) Other movable and immovable property serving the purpose of:

The physical needs of the AEEAP, which are not allowed to exceed cumulatively, in their acquisition, by a percentage (10 %) of its assets. The AEEG may keep its available resources in accordance with the

Market positions and instruments as a form of placement for a reasonable period of time until the investments are made in real estate, in accordance with Article 23 (1).

2. As real estate, which may be performed by the AEEAP, means any property located in Greece or in another Member State of the EU

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And the European Economic Area or to a third party, in accordance with the case-law, shall be acquired in full or in fine-case ownership or on which it is recommended to be in favour of the company and which shall be subject to at least one of the following cases: (a) They can be used: aa) as professional;

The Committee of the Committee of the Environment, Public Service and the Committee of the Environment, Public Service and the Committee of the Environment, Public Service and the Committee of the Environment, Public Service and the Committee of the Environment, Public Country or other property or together with other properties. The company's investment in residential real estate, at the time of acquisition, must be more than 25 % of its total investment. (b) It is under construction, including the

Cutters on which a building permit has been issued, completion, repair, restoration, maintenance, change of use, and may be used for the purposes indicated above in the case of an analytical programme. It shall be the responsibility of the Board of Directors of the company, in particular for this purpose and which is shared by the Securities and Exchange Commission and, in addition, the above tasks may be completed by a thirty-six (36) months from Date of adoption of the econ omic authorisation, if the authorisation is issued by the EUSG after Acquisition of the property by itself. If the authorisation existed, the period of thirty-six months shall apply from the date of acquisition of the property by the ERIC. If the licence is revised, the above period shall be extended until the expiry of the review. If the project is to be completed in successive stages due to its size, the above period will apply to the first phase of the project. The costs of the above-mentioned works for the properties of this category may not exceed, in their entirety, 40 % of the total investment of the company in real estate, as it will be converted after Completion of the work. The programme referred to in the first subparagraph shall indicate the period in which the above-mentioned operations are to be completed and a detailed estimate of the costs associated with them. C) are in third countries outside the European Economic Area;

It is possible to make use of directly for one of the purposes indicated in the present case, since, as a whole, 20 % of the total assets of the company are not in value (20 %).

3. The EEIG may also invest in: a) rights from real estate financing

Under subparagraphs (a) and (b) of paragraph 2, or by direct training by the property leasing company or by divestment of a pre-existing financial leasing contract entered into by a third party, or (b) Surface area of par. Article 18 1

Of n. Regulation (EEC) No 3986/2011, as is the case in question, as well as on-the-spot concessions for the use or the commercial exploitation of immovable property in the first and second paragraphs of this Article such as, but not limited to, accommodation for the construction of hotels and in general terms;

At the same time, the Commission has decided to initiate proceedings under Article 3 (2) of Regulation (EEC) No 736,7and in respect of the application of the principle of equal treatment for men and women in the territory of a Member State other than the United States. Special conditions, or (c) requirements for the acquisition of real estate and

(a) the meaning of subparagraphs (a) and (b) of the paraff 2 on the basis of an invitation, provided that the maximum value of the deposit is ensured, the advance payment, which may not exceed 20 % (20 %); The penalty, the criminal clause of the seller, which cannot be less than 150 % of the advance (150 %) of the advance, and (aa) the immovable property referred to in paragraph 2, the length of time and their use for the purposes of paragraph 2. (b) not later than six (6) months after their acquisition, and not later than six months after their acquisition, In the case referred to in paragraph 2, the time of transfer and the time of commencement of proceedings, which may not be longer than the length of the term of office, in accordance with the analytical work programme; (d) at least 80 % (80 %) of the person who is at the time of the drafting of the contract;

For the exclusive purpose of immovable property, the sum of the fixed capital of which is invested in real estate in the case (a) and (b) (2) of Article 22 of the present law, or a holding company, or (e) at least 80 % (80 %) of the following:

(ii) at least twenty-five per cent (25 %) of the members of the company, investing exclusively in companies in the case of (d) or (f);

(a) the benefits of a company with which the AEEP is linked to a parent and a subsidiary within the meaning of paragraph 1. (a) the acquisition, management and exploitation of immovable property, including investment in real estate within the meaning of Article 22; and (b) the purpose of the acquisition of real estate; The AEEAP participating in the capital of its subsidiary is the acquisition of a joint venture strategy or stratum for the development of immovable property or immovable property of a minimum value of at least 10 million euro (EUR 10 million), in accordance with a detailed Programme drawn up under the responsibility of the Administrative Board of the subsidiary The company is approved by the Executive Board of the AEEP and notified to the Securities and Exchange Commission. This analytical programme, together with a progress report, is adopted by the Management Board of the subsidiary, and the relevant progress report shall be taken into account by the Council of the European Union, which shall be set up and evaluated. The progress of the programme. The relevant assessment report of the Board of the EUSG shall be submitted by the EEAP to the Capitol Commission.

4. Without prejudice to the first subparagraph, the value of all the immovable property of the AEEAP, on behalf of which it does not have full ownership, shall be less than twenty per cent (20 %), at the time of acquisition, of all the investments of the ERIC. In

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In the case of acquisition by the EEIG of rights arising from financial leasing of immovable property within the meaning of paragraph 3 of paragraph 3, the value of all such rights shall be lower, at the time of acquisition, of twenty-five per cent. (25 %) of all AEOAP investments.

5. The value of each property within the meaning of subparagraph (2) and (a) to (c) of paragraph 3, which shall be included in the investments of the property, shall be less than, at the time of application or completion of the work, On the basis of the relevant programme of 20 per cent (25 %) of the value of the total of its investment. In order to invest in shares in subsidiaries within the meaning of subparagraph (d) of paragraph 3 above, the above limitation applies to the value of each property acquired by the child. The investment of the AEEG to a company in the case referred to in paragraph 3 shall be less than twenty-five per cent (25 %) of the total investment of the ERIC.

6. Having regard to the provisions of paragraphs 8 and 9 of this Article, by a decision of the Minister of Finance, the method and means of valuation of the value of real estate investments are defined and set out in a more specific area for the valuation of the value. Investment in real estate. A decision which is issued following an explanation of the Capital Market Commission may specify the inclusion of real estate in the categories referred to in this Article.

7. The valuation of the value of the investments of the AEEAP shall be carried out at the end of each financial year by a legal auditor, bound by the ihe regular report drawn up each time for this purpose by an independent assessor. The assessment referred to in the preceding subparagraph shall be determined by the general advent of the EEAP, together with the company's legal auditor.

8. The case referred to in paragraph 2 and cases (a) to (c) to (c) of paragraph 3 of this article-the investment of the assets of the ERIC on real estate or the right to property, as well as the investment in acne from companies in case d; and In paragraph 3, it requires prior assessment of their exposure to the independent assessor of the preceding paragraph. The assessor conducts an assessment of the property or the above shares before they are acquired by the company. For the purposes of the first paragraph of Article 3 (3), the valuation of the immovable property to which such claims may be made shall be carried out prior to the final transfer to the EEAP. In order to take account of each event, which-until the date of entry into force of this Article, in accordance with paragraphs 2 and 3 of this Article, real property on investments by the EEIG may affect its value. Specific immovable property. This valuation shall be binding. The provisions of the preceding subparagraphs shall apply to the change in the property of immovable property which have been incorporated into the investments of the EEIG. The price paid or collected by the AEEG for the acquisition or disposal of real estate or rights on immovable property or of the above shares

May be higher or lower, otherwise, up to five percent (5 %) of their value, that has been determined by the assessor.

9. The valuation of the value of movable and immovable property acquired by the AEED to serve the needs of the needs, whenever such a request is required, is based on the relevant provisions of Mr D. 2190/1920.

10. The transfer of the shares of a subsidiary company held by the AEEAP or immovable property shall not be permitted in that which has invested in it before twelve (12) months from acquisition of the property of the sub-case. In the case referred to in paragraph 2 of this Article.

11. The non-compliance of this Article with regard to the acquisition or transfer of immovable property by an EEIG does not imply the nullity of the legal acts.

12. The properties in which the AEEP invests, directly or indirectly through its subsidiaries, are secured. By decision of the Securities and Exchange Commission, the minimum content of insurance contracts is established.

13. With a decision of the Securities and Exchange Commission, it is necessary to set specific questions and details on the application of this Article.

Article 23 Introduction of the company's shares

In an organised market

1. The AEEAP introduces its shares in an organised market within the meaning of paragraph 1. That is not the case, Mr President. 3606/2007 within two (2) years of its creation. At the time of import, the company's equity capital must have been invested in at least fifty percent (50 %) in acne-the estate. In the event of a company being transformed into an AEEAP, the mandatory introduction of its shares into an organised market, as described above, must be carried out within two (2) years from the end of the conversion process.

2. The Securities and Exchange Commission may, upon request of the company, extend the deadline of the first paragraph for a period which may not exceed twenty-four (24) months from the date of its adoption in the event of force majeure or if Considers that market conditions endanger the achievement of the introduction of the company's shares in the organised market. For LAGs existing at the time of entry into force of this law, the deadline of paragraph 1 shall apply as from the entry into force of this law. An extension granted to the products concerned is still valid for a period of 12 months from the date of entry into force of this law.

3. If the company has not achieved the introduction of its shares in an organised market within the meaning of paragraphs 1 and 2, the Capital Committee shall withdraw its authorisation and the company shall be wound up.

4. In the event of withdrawal of the authorisation of the ERCEA, the intended therefor shall be withdrawn.

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Tax benefits, as well as any other relevant tax arrangements introduced in other laws. LAGs existing at the time of entry into force of this law shall be exempted from the withdrawal provided for in the preceding subparagraph until the date of entry into force of the law.

Article 24 Security rules-Corporate governance rules

1. The company's investments in transferable securities, in accordance with Article 22 (3) and (3) of Article 22, shall be deposited with a credit institution established and functioning in Greece.

2. The guardian may entrust the keeping of securities to other persons, in particular, in par. Article 33 of the EC Treaty 3371/2005

3. The security officer shall be responsible to the company and its shareholders for each other in the performance of his duties.

4. The corporate governance rules that apply to companies whose securities are traded on a regulated market, and are treated accordingly by their recommendation.

5. Since its establishment, the AEEIG prepares its premises on the basis of International Financial Reporting Standards (IFRS).

6. LAGs existing at the time of entry into force of this law and whose shares have not yet been imported into an organised market, are obliged to comply with the provisions of paragraph 4 e-day of the entry into force of this Regulation. In accordance with the provisions of paragraph 5, within the meaning of the entry into force of this law.

Article 25-Monthly investment statement

1. The AEEP shall publish at the end of each calendar month a monthly statement of investments of its reserves, with a separate reference to the categories of clothing. The first investment situation shall be allowed to cover a period of more than one month, as the date for the conclusion of the calendar year for the accounting year, but without this period may exceed the year. The situation shall include the description of each property, the purpose for which it is intended to be used, its commercial value, in relation to the subject matter, where this is defined, as well as any other evidence to be used. Allow the assessment of the company's investments. With regard to the rights of usufruct or high ownership of immovable property, as well as rights from financial leasing, the seven-monthly statement of clothing contains a compulsory description of the court, its true value, in relation to the The actual and material value of the property to which it relates, as well as any other useful element for the assessment of these investments. The value of the assets of the asset shall be determined in accordance with the provisions of the Annex.

(b) Articles 6 to 9 of Article 22 of this law. 2. The annual investment situation is based on

An independent assessor's report and controlled by an auditor or an audit firm. 3693/2008 It is submitted to the Securities and Exchange Commission and is suspended on the website of the company and the market, in which the shares of the company are held or only on the company's website if the introduction of the shares has not been carried out. Market.

3. The Securities and Exchange Commission may decide to set the specific content of the overnight market and investment position of the investment company in tangible assets.

Article 26 Loans, credits and guarantees

1. It is permitted to conclude loans from the AEEAP and the provision of credit to it for amounts which, as a whole, will not exceed a maximum of 75 % of its assets. Loans are also covered and credits are provided by a credit institution. These loans may be used and the credits can be used both for the acquisition and for the use of real estate in which the assets of the company or companies in the case referred to in paragraph 3 are invested or invested. Of the article 22. All loans granted for the completion of the real estate of the company or companies referred to in Article 22 (3) of Article 22 shall not exceed the percentage referred to in the case in paragraph 2 of this Article. Article 22. For the purposes of Article 22 (3) of Regulation (EEC) No 3719/35, the Court of Justice shall apply to the Court of Justice of the European Court of Justice and the Court of Justice of the European Union.

2. In order to ensure the loans and credits of the preceding paragraph, charges may be charged on the movable or immovable property of the company.

3. The ERIC may conclude loans with a credit institution for the acquisition of real estate to be used for its operational needs, provided that the amount of the loans as a whole does not exceed 10 % of the value of the total value of the loans. The company's own funds in the aggregate amount of the company's investments in real estate. The amounts of these loans shall not be counted in the percentage referred to in paragraph 1. On the same terms and for the same purpose, credit may be provided to the AEEAP.

4. In order to ensure the loans and credits referred to in paragraph 3, charges may be levied on the property acquired by the company for the purposes set out in paragraph 3 above.

Article 27 Distribution of profits

1. The AEOAP is required to distribute annually to its shareholders at least 50 % of its annual net profits. Costs associated with the goodwill of the sale of a-motor are not included in the distribution. The distribution of a lower percentage, up to the limit of Mr 2190/1920, or the non-distribution of shares, is allowed.

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A company with a decision of the general meeting where its articles of association contain a provision for the formation of a temporary duty-free reserve from other revenue other than capital gains or to see a distribution of shares to the shareholders, An increase in its equity capital, as defined in the provisions of Mr 2190/1920.

2. By decision of the General Assembly, a regular reserve may be formed in accordance with the provisions of the provisions of Mr Law 2190/1920.

3. In the event of a financial loss arising from the valuation of the securities referred to in Article 22 (3) (d) of Article 22, the formation of a forecast shall be allowed up to the total value of the loss.

Article 28 Prohibition of the transfer of immovable property of the AEEAP

To specific persons

1. The transfer of immovable property, which the AEEAP holds directly or indirectly via subsidiaries, to shareholders of the ERIC holding, directly or indirectly, through connected persons in the interest of par. Article 2 (5) of Article 42e of Law 2190/1920, or by means of persons controlled by them, within the meaning of paragraph 1 (c) of Article 3 of the Law. 3556/2007, at least 5 % of the capital of the ERCEA, to members of the Governing Council, Directors-General or Directors, their spouses and relatives up to a third degree of blood or marriage, as well as in controlled trials Those, in the meaning of the above concept, legal persons. The transfer of immovable property by the AEEG to shareholders holding, directly or indirectly, in the above-mentioned interest, a percentage of less than 5 % of the total amount of the EUSG shall be allowed following a special permission of the General Assembly, in accordance with the provisions of the General Assembly. Mr. 23A of mr. 2190/1920.

2. The prohibition in the preceding paragraph shall not apply to the transfer of immovable property to companies in points (d) and (f) of Article 22 (3). Transfer of immovable property to other affiliated companies with the AIRO companies may only be subject to prior authorisation by the Securities and Exchange Commission, which is granted if the transfer is carried out on market terms and is beneficial to the EEAP. The specific conditions for the application of this paragraph may be contested by a decision of the Securities and Exchange Commission.

3. After the completion of the introduction into the organised market, in accordance with the provisions of Article 23 of the Act, the transfer to the AEEAP of immovable property belonging to: An EEIG holding, directly or indirectly, through plus-established persons within the meaning of paragraph 1. Article 42 (5) of Article 42e of Law 2190/1920 or by means of persons named therein, in the sense of paragraph c (c) of the Treaty. Article 3 of the Law 3556/2007, at least 5 % of the share capital of the ERCEA, and (b) members of its Board, Directors-General or Directors, spouses and relatives up to and including a third degree of blood or stress, as well as in Controlled by them, during the above -

The meaning, legal persons. The prohibition does not include the contribution of immovable property to the EAA at the stage of the creation or subsequent increase of equity capital.

Article 30 Supervision-Sanctions

1. The Securities and Exchange Commission is responsible for the supervision and control of the application of this law and the regulatory decision-making decisions of the AEEs issued in its authorisation.

2. In the exercise of the jurisdiction of variant 1, the Securities and Exchange Commission may carry out audits and delegate to auditors or audit firms.

3. The AELs and their subsidiaries are required to make available to the Securities and Exchange Commission and its integrated bodies the information necessary for the purpose of carrying out the audit. (a) access to any document under which the Securities and Exchange Commission may be accessed by: (a)

Any form and receive a copy of it and (b) to request information from any person

And, if necessary, to invite and receive evidence from any person applying the provisions of Articles 9 to 13 of Article 22 of the Law. 3340/2005

4. If the provisions of this law or of decisions adopted under its authority are infringed, the Securities and Exchange Commission shall impose on an EEAP reprimand or at a peak of a thousand (EUR 1 000) to a million euro (EUR 1 million). For the selection of the sanction and the measurement of the charge, indicative of the size and significance of the infringement, the risk of harm to investors' interests, the amount of damage caused to investors and the investors shall be considered. Any recovery from the company for its compliance with the future, the degree of causality of the company, the degree of cooperation with the Capital Market Commission during the investigation and control phase, the needs of the general and special (i) prevention and any subsequent infringements of the present law or decisions; Shall be issued in its authorisation.

5. The Securities and Exchange Commission shall impose on members of the Governing Council, shareholders and directors of the ERIC and the subsidiaries of the cases referred to in Article 22 (3) and (3) of Article 22 of the Act, which contravene the provisions of Article 22 (3) of the Treaty. Of the present law or decisions adopted in its own right, reprimand or fines of a value of 500 euro of up to two hundred thousand (200,000). As long as the conditions of the parlay 6 are met, the fines may amount to EUR 600 000 (EUR 600,000). The second subparagraph of paragraph 4 shall apply to the selection of the sanction and the measurement of the sanction.

6. The Securities and Exchange Commission imposes fines of up to four hundred thousand (400,000) euro to persons who, knowingly, make a case-law.

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See statements or communications to the public on the financial data of AEEAP and their subsidiaries, including its investments and loans, in order to attract investors.

7. Any person who knowingly makes false statements or communications to the public concerning the financial data of AEEAP and their subsidiaries, including its investments and loans, in order to attract investors By misleading them, with a minimum of three (3) months in prison and a financial penalty from fifty thousand (50,000) euro to three hundred thousand (300,000) euro.

8. The provisions of paragraphs 6 and 7 of this Article shall apply to declarations or communications which take place until the introduction of the SEEG's shares in an organised market.

9. The Securities and Exchange Commission imposes fines-up to three hundred thousand (300,000) euro to anyone who does not cooperate in an investigation-an investigation carried out by the EUSG.

10. The Securities and Exchange Commission may be notified of any measures or penalties imposed in respect of an infringement of the provisions of this law or of decisions adopted under its authorisation, unless the disclosure is likely to be It is important that the financial markets are seriously affected by the interests of investors, or to cause disproportionate damage to the affected parties.

11. The provisions of Articles 37 and 38 of the Law 3371/2005 shall be applied to the AEEPLs.

12. The regulatory decisions of the Heads of State or Government adopted pursuant to paragraph 2 of Article 21, paragraph 11 of Article 22 and Article 25 (3), shall apply until they are replaced by New ones. '

HEAD OF OTHER IMPLEMENTING PROVISIONS

MINISTRY OF FINANCE

Article 20 Embedding of Article 4 of Directive 2008 /08

1. Paragraph 12 of Article 14 of the Value Added Tax Code, which was ratified by the n. Regulation (EC) No 2859/2000 (A-248), as applicable, shall be replaced by the following:

' 12. Hire transfer i. The place of short-term transport for transport;

(a) It is the interior of the country, where the post -

(b) It is not the interior of the country if the customer is available to the customer in the country.

(b) the use of portable pressure equipment at the disposal of the customer's internal market.

Other: The place of residence, except for short-term, transfer, to non-taxable person: (a) It is the interior of the country, where that is not the case.

(b) It is not the interior of the country where the customer is resident or has a permanent residence in the territory of the country.

Where a taxable person is not resident or has no permanent residence or his habitual residence within the country. By way of derogation from the preceding subparagraph,

(a) It is the interior of the country where the country is situated in the case of a leisure vessel, except in the short term, the place of accommodation:

The vessel shall be placed at the disposal of the recipient within the country and the service shall be provided with the seat or permanent establishment of the supplier within the country. (b) Not the interior of the country in the case of

Where the vessel is placed at the disposal of the recipient outside the country of the country and the service shall be provided from the seat or permanent establishment of the supplier at the same place where the vessel is disposed of. '

2. The provisions of paragraph 1 shall apply from 1 January 2013.

3. Paragraph 4 of Article 13 of the VAT Code. (n. Regulation (EC) No 2859/2000, OJ No L 248.

Article 21 Completion of Article 1 of Directive 2010 /45/EU

1. Indent (c) of Article 7 (3) of the Value Added Tax Code, which was ratified by n. Regulation (EC) No 2859/2000 (1 248) is replaced by the following:

(c) provision of services to the taxable person, having as a subject matter or procedure, which relate to that good and shall be physically carried out in the Member State of arrival of the goods or transport of the goods, provided that after the date of entry into force of the Execution of the goods shall be returned to the same taxable person within the territory of the Member State. ';

2. Indent (d) of Article 16 (2) of the Value Added Tax Code, which was ratified by n. EUR 2859/2000 is replaced by the following:

'(d) at the time of collection of the advance made prior to the completion of the provision of services taxed at the place of destination of the customer, in accordance with Article 14 (2).';

The provisions of paragraphs 1 and 2 shall apply from 1 January 2013.

Article 22 Reviews on the purchase of toys

1. Paragraph 6 of Article 16, the third subparagraph of Article 16 (a) and the third subparagraph of Article 17 and Article 22 of the Law. No 3229/2004 (1 38) are repealed.

2 a. Article 25 of the Law (') See Part One, No 4002/2011 (1 180), amended as follows: (b)' (b) 'Gambling': 'Gambling':

The following conditions must be met in cumulative terms: aa. Having regard to the Treaty establishing the European Economic Community,

To the effect of the game.

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B. There shall be an economic risk (wager or bet), which means the choice of the player to take the risk of investing in the outcome of the event, of any financial amount or of any other element, regardless of its size. The value of this element in order to seek direct or indirect economic benefit from the outcome of the game. For the purposes of applying this law, the concept of financial risk shall be taken into account and participation in the holding of a free-of-charge bonus (bonus, free bets, etc.) and is linked to a financial risk; Of an asset or other asset, which has been preceded by-and/or followed. In the category of gambling, all that has been classified as 'small players' or 'gambling', in accordance with the provisions of paragraph 29/1971, until the entry into force of the present law. It's a lucky play, too." Other: (c) '(c)' Alignment ' means the lucky play consisting of:

A provision, by the participants, of the development and/or final outcome of any kind of events. With the Non-Governmental Extraction and Control of Parent Control, the types of the stratum are defined ".

3. Article 26 of n. Paragraph 3 shall be added as follows:

' 3. Procedures, the effect of which depends on the fate or by technical and intellectual property, but without the participants to have any direct or indirect impact, regardless of whether they are likely to obtain from This is not the case for the purposes of this law, for the purposes of this law, as a matter of course. '

4. Article 28 of the Law EUR 4002/2011 is amended as follows: At the end of the last subparagraph of the case

In paragraph 3, the words'Article 5' shall be replaced by 'Article 29'; Other: In the case of a 'a' of 'a' of the

(3) the words'technical and recreational activities,' shall be replaced by 'electronic technical-recreational games'. The second subparagraph of paragraph 3 shall be recast;

Having regard to the Treaty establishing the European Economic Community,

Persons who request licences to conduct games and/or participate in the award of such licences or concession holders, as well as holders of licences and certifications, in order to verify the application of such licences; The provisions of the provisions of the Regulation on the export and control of children and the terms of licences and certificates. The Rules of Procedure of the 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 of the European Union and of the Court of Justice of the European Union The Committee of the Environment, Public Administration and the Committee on the Environment, Public Administration and the Committee on the Environment, Public Administration and the Committee of the European At the end of Article 28 (7),

In the case of cases d) and as follows:'d. Resources coming from its programmes

EC, international organisations and other funding programmes, the subject of which is relevant to the competences, activities and sub-structures of the European Union. Any other legal revenue. The payment of resources is carried out directly

From the obligors to the SNC .. The procedure and time of payment and recovery, the increments in the event of a delay in payment, the procedure for attesting and enforced recovery, in accordance with the provisions of the Code of Revenue and Revenue Code, as well as any relevant information The issue is defined in the Rules of Conduct and Control of Gaming. '

5. Article 29 of the Law EUR 4002/2011 is amended as follows: The case under paragraph 3 shall be replaced by the following:

As follows: ' (a) Certification and registration requirements for

The relevant register of manufacturers and importers of gambling and toy machines, as well as the techniques of all games and games, and the manner of compliance with these registers. ' In paragraph 3, paragraph 3 is replaced by the following:

As follows: ' l) Determination of the hour-long period of time;

(i) the functioning of the statutes, the minimum defences between the certified statements and the type of certification, by the main entrance of primary and secondary schools, and the minimum surface area; In the case of gambling, as well as any other relevant issues. '

6. Article 30 of the Law EUR 4002/2011 is amended as follows: In the case referred to in paragraph 1, the word ' logi -

'electronic' is replaced by 'electronic'; b. Paragraph 4 is replaced by the following: The holders of the licence must ensure that

At any time, every game of sound or process of procedure is in constant communication with the WHO, in order to be able to control and monitor it in real time. The minimum required functional and operational capabilities of the CSP and the network of communications, the installation procedures, operation, operation, operation and operation of the EBRD will be defined as the minimum necessary functionalities of the CCS. And their upgrading, as well as the access level of the licensees to the data collected. Any system of monitoring and control of games;

(a) access by the European Parliament to all information programmes, stored records and data, and more generally in all functionalities, must have full accounting and physical security. (functionali-ties) of this system, and b) the integrity, reliability, accuracy and fidelity of the data stored in the data files and all the data items sent to the EUMS. The full and complete technical infrastructure for gambling with toys or via the Internet, which are linked to the Central Information System with the WHO, is a continuous obligation, throughout the period of validity of the authorisation, Which is carried out by a

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In accordance with the provisions of the law, it shall be borne in mind that the holders of the licence are responsible. In the event of non-compliance, the authorization and/or revocation of the authorisation by the European Parliament shall apply, in accordance with Article 51 of this law. Until the installation and operation of the A.M.

From the SNC, licensees are obliged to notify the SNC of the possibility of remote access to the Central Information Council on their behalf. By decision of the European Parliament, the details of its access to the Central Information System of the licences should be specified in particular in order to implement the provisions of this law. '

7. At the end of par. Article 32 of the EC Treaty 4002/2011, after the phrase 'gambling', the words'without prejudice to the provisions of the Rules of Conduct and Control of Childhood in respect of control procedures defined by them' shall be added.

8. The par. Article 33 of the EC Treaty 4002/2011 is replaced by:

" For participation in gambling held with toys or on the Internet, the issue and use of a single individual card is required for each player in order to ensure additional restrictions placed by the player and/or the SNP. With the National Book of Conduct and Control, the requirement to use a single individual card for each player should be extended to the other gambling held in the Greek Territory."

9. The third paragraph of paragraph 3. Article 39 of the EC Treaty The phrase 'and may make toys in authorised areas of third parties' shall be deleted.

10. Article 42 of the Law. EUR 4002/2011 is amended as follows: In the first subparagraph of paragraph 1, after the

(a) the words'or, in the case of technical-recreational players, carried out in a short period of time, the words' or, in the case of technical and recreational players, shall be added to those who carry out the main activity in these areas. ' In the first subparagraph of paragraph 2, after

Words' In addition to the word 'Gambling'. (b) in paragraph 2 is replaced by the following:

As follows: '(b)' a mixed space ' of technical-recreational activities;

At the end of the year, the Commission adopted a proposal for a Directive on the protection of workers from the risks related to exposure to hazardous waste (COM (2003) 615-C2-3193/ 2) (COM (2003) 415). (i) entertainment and leisure activities. The case (d) of par. Article 42 (5)

N. EUR 4002/2011 is replaced by the following: On the sides of the holding pattern of gambling

The Committee of the European Communities, the European Parliament and the Economic and Industrial Policy Committee of the European Communities, the European Parliament and the Economic and

11. The second and third subparagraphs of Article 43 (a). No 4002/2011.

12. Article 43 of the Law EUR 4002/2011 is amended as follows: In this case, after the words' inland -

The words'or external' shall be added. The case is replaced by the following: ' (e) The installation of toy machines has been achieved;

In order to achieve the objectives of the European Union, the European Union and its Member States, the European Union and the Member States, the European Union, the European Union and the Member States, the European Union and the Member States, the European Union and the Member States, the European Union and the Member States, the European Union and the Member States, the European Union and the Member States, the European Union and the Member States, of the one part, and the Republic of Poland, of the other part, And Gaming Control."

13. The second paragraph of paragraph 2. Article 44 of the EC Treaty The word 'digital' is deleted.

14. The provisions of Article 51 of the Law EUR 4002/2011 applies to any event the conduct of which has been carried out and/or controls by the SNC.

15. In par. Article 52 of the EC Treaty The following paragraph shall be added:

' With the same penalties as those who give to the above persons a player card for the conduct of the-hand games, which is owned or owned by a third party, and the third party, if he was aware of this concession. '

16. Article 54 of the Law EUR 4002/2011 is amended as follows: In paragraph 4 the words' from the appointment of

European Economic and Social Committee Shall be replaced by the words' from the publication in the Official Journal of the Government of the Conduct and Control Regulation, or of the relevant decision of the European Parliament, issued in accordance with paragraph 5 of that Article, as is the case, and set out Issues relating to electronic technical-psychoactive games in the case of the case-impact of Article 25 of this law, ' b. In the cases, which were added to the provisions

Paragraph 15 of Article 54 of the Law. In Articles 232 as case 15, 233 as case 20 and 237 as case 20 of the Code of Basic Town Planning Code (e.g. 23.2/6.3.1987, Dl 166), after the words'and techniques' and before the word 'games' are added '; Entertainment ".

17. A presidential decree issued on the proposal of the Minister for Economic Affairs shall be codified in a single text, under the heading 'Code of Paediatrics', the provisions in force relating to the organisation, authorisation, conduct and control of any kind. The Committee of the Rules of the European Parliament, the European Parliament, the Economic and Social Committee and the Committee of the European For example, the relevant provisions of Law 3229/2004 (AA38), 4002/2011 (A-180), 4038/2012 (A-14), provisions relating to organisation, licensing, conduct and control of any kind of games in casinos, by OPAP SA, are codified. In the case of the State Lottery, the State Lottery or other body, the provisions relating to all types of rights of the Hellenic Dept. Of the Parties and any other relevant provisions, which shall immediately amend or supplement those provisions or by - In any way related to them. It is permissible, without altering the meaning of the provisions in force, without altering the wording of the provisions in force, such as the division or merger of articles or the addition of young people and the new establishment in general, the deletion of the provisions in force. Have been expressly or implicitly repealed, as well as transitional provisions, the correction of phrases containing rules which have been repealed or amended, correcting and adapting to the wording, the appeal

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In this context, the Court of First Amendment No 3 provides that, in accordance with Article 3 (1) of Council Regulation (EC) No 3237/ 1999, the Commission shall submit to the Council a proposal for a Council Regulation (EC) amending Council Regulation (EC) No 2423/1999 on the common organisation of the market in cereals.

18. Paragraph 2 of Article 60 of the Code of Taxation, Inheritance Tax, Donations, Parent Packs and Rousers from Accidental Players, which was ratified by n. No 2961/2001 (1 266), as amended by the par. Amendment No 8 to the second article. 4093/2012, replaced by the following:

' 2. The profits laid down in points (b), (c) and (d) of Article 58 (1), in the case of gambling in columns, shall be taxable per game column after the deduction of an amount of 100 (100) euro, with a coefficient of 10. Five per cent (15 %) for profits up to 500 (500) euro and a 20 % rate (20 %) for profits from five hundred euro and one minute (500,01) and above. In gambling held with player sessions, the payout paid or credited to the player at the end of the player session shall be subject to a tax per player, after the deduction of an amount of 100 (100) euro. A rate of 15 % (15 %) for profits up to five hundred (500) euro and a 20 % rate (20 %) for profits from five hundred euro and one-off (500,01) and above. As playing games with player sessions, gambling machines and casino-type gambling, the result of which is not produced by a random number generator, also known as live casino games, Such as, but not limited to, tournament poker. A player session means the period of time between

At the time the player inserts the individual key card in a game or from the point connected to the central information system (CSF) of a foreign online gambling (web site), by entering its data A player's individual card, until, as the case may be, either the player's individual player card is removed from the playing field or disconnected from the CSF of the website. In any case, each player's session ends with the expiry of a 24-hour period from the time the player conducts the individual player card in a game or a game from the time it is connected to the company's CSF by entering its data Of the individual card. '

19. The provisions of paragraph 19 shall apply to clergy, games, stools and competitions carried out after 1 April 2013. Any additional tax withheld will not be reversed. The provisions of paragraph 1 shall be applied in accordance with the provisions of paragraph 1. Article 9 of the second paragraph of Article 2 of the Treaty 4093/2012.

20. The second paragraph of the case Article 13 of the Law The following shall be substituted for 4111/2013 (1)

" In the games that are regulated by the Rules of Procedure-Education and Control of Children of par. Article 29 of the EC Treaty For the purposes of this Regulation, Regulation (EC) No 4002/2011 is included in the list of horses. '

Article 23 Rates for the staff of the European Union.

1. Non-permanent staff and staff with an open-ended working relationship serving at the Symposium, the NIFs, the NIFs, the NIFs, the ICKs, or the legal persons governed by private law of the wider public, serving on 31 December In 2012, a secondment to the European Parliament may be sent, submitted within an exclusive period of 10 days from the publication of this law, to be transferred or transferred to vacant organisational positions of the European Parliament, on a proposal from the Commission. OPEC and the decision of the Minister for Economic and Social Affairs, without an opinion (b) the institution of the place of business, the institution of the place of business, the competent institution and the competent institution, and by way of derogation from the provisions laid down. Transactions or transplants shall be carried out in accordance with the provisions of paragraph 1. Article 68 of the EC Treaty (') The transfer or transfer shall be carried out by the same working relationship, in a branch of the same category for which the Member has the required formal qualifications. For the transfer or transfer of staff, the provisions of paragraph 1 shall apply. Article 2 of Article 2 of the Law Regulation (EEC) No 3899/2010 in conjunction with the provisions of Article 1 (2) of the first subparagraph of Article 1 (1) of the first subparagraph of Article 1 (2) of the Treaty. 4093/2012.

2. Article 18 of the Law EUR 3229/2004 is replaced by the following:

" In the EDE, it is recommended that Child-Controllers, which can be staffed by a staff member in the EU, as well as services and services of public and wider public sector. The staffing shall be carried out at the invitation of a declaration of interest, specifying the conditions and conditions to be met by the participants in the Soma. Where they are selected, the services and agencies of the public and wider public sector shall be seconded by a decision of the Minister of Finance and, where appropriate, a competent minister in the EU. Four years old. The following secondment shall be terminated by an act. The auditors shall be paid off-costs of off-site transfers and by means of transport. The Auditors shall be subject to the obligation to submit a statement of property on the basis of the provisions of the Law. NO 3213/2003 The Rules of Conduct and the Control of Gaming Regulate the theme-the functioning of the Child Inspection Board, the experts in the field of control, the periodicity of the Auditor's participation in audits, and any other details. In addition, the SNC may entrust, in accordance with the provisions laid down, part of and/or control to companies with special experience and/or make direct agreement with public authorities or bodies of the broader public sector, the non-member country. Or of the rest of the world, for the entrustment or the whole of its own controls. By a joint decision of the Minister for Economic Affairs and the case-law of the competent Minister, the Audit Board and other public bodies and agencies shall be created. '

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3. In the subparagraph added with par. Amendment No 12 to paragraph 7 of n. Following the second subparagraph of Article 4038/2012 (Part II), after the second subparagraph of paragraph 1, Article 16 of the EC Treaty No 3229/2004 (1 38), as replaced with par. Article 28 of the EC Treaty Having regard to the Treaty establishing the European Economic Community, and in particular Article 3 thereof,

4. The par. Article 29 of the EC Treaty The following shall be replaced by the following:

' (2a) With the Agency of the European Union, the issues relating to the organisation of services, the internal functioning, categories, sectors and qualifications of staff, as well as the way and the conditions of accession are regulated in the context of the organisation of the internal market. In the organisational positions, the number and distribution of organic theatres, the working and work relations, the recommendation, the time and conditions of operation of the working groups, the time and the timetable for the operation of the services; The confidentiality of documents and the information and obligations it has had; Of staff and by any means associated with the Authority, legal support and legal representation of the European Parliament, by proxy lawyers in Greece and abroad, as well as any other matter (b) In the decision of the Minister for Economic Affairs, the European Parliament, the Economic and Social Committee, the Economic and Social Committee and the Committee of the Regions.

It shall be adopted following a proposal by the European Parliament and published in the Official Journal of the European Communities. The Committee on Economic and Monetary Affairs and

In addition, the Commission has decided to set up a European Agency for Safety, Safety and Safety in the European Union, in accordance with the provisions of the Treaty on European Union. B. The Rules of Procedure and the Rules of Procedure, with the

These include, for example, the issues relating to services and goods, the issues relating to all kinds of movable and immovable property and services and any other relevant issues. G. The School of Studies and Works, with which

These include, for example, the issues relating to migration, implementation of projects and any other theme. Ss. The Rules of Procedure, with which they are regulated

Indicative of the issues relating to each of its members' movements, staff serving in the European Parliament and the audit bodies, its transport instruments and any other relevant issues. Until the adoption of the above Regulations,

(c) The Agency and the Regulations of the European Economic Area align themselves with the provisions of paragraph 5 of Article 54 of the Law.

(b) In order to determine whether or not it is necessary to determine whether or not it is necessary to comply with the requirements of the Directive, it is necessary to determine whether or not it is necessary to comply with the requirements laid down in the Directive. And the maintenance of the crime and the maintenance of public order, as well as for public entities, authorities and agencies exercising control laws in different market sectors. '

5. In the E.E.U. To meet the relevant needs, it may, in accordance with the provisions of Article 29 (2) of the Security Act, be required to comply with the provisions of Article 29 (2).

N. For the purposes of Article 4 (3) of Regulation (EC) No 4002/2011, where a police officer is required to conduct a case in point (g) of paragraph 3 of the same Article and that of the n. NO 3691/2008 (1) The seconded staff shall receive all the remuneration that would be paid to the post to which it was stationed before the post-posting, and the service to the SNC is, for any consequence, considered as a normal service in the Security Section from which it originates. The secondment is made by a joint decision of the Ministers for Economic and Financial Affairs and Citizen Protection.

6 a. The Committee of the European Communities, the European Parliament and the Economic and Social Committee. Point 5 of Article 16 of n. No 3229/2004 and para. Article 28 of the EC Treaty 4002/2011 organisational positions of the European Parliament may be divided between administrative and administrative staff in a number of different ways than the provisions of the above provisions. With the Agency and its Regulations

The Committee of the Committee of the Rules of the European Parliament, the European Parliament, the Economic and Social Committee and the Committee of the European These powers may be transferred in accordance with the provisions of paragraph 8 of that Article.

7 a. The validity of the provision of the para. Point 17 of Article 7 of n. Regulation (EC) No 4038/2012 is hereby extended for six months from the entry into force of this law, by way of derogation from paragraph 1. Article 16 of the Ninth article. NO 4057/2012 (54). Other: Decisions on secondment of the Minister for Economic Affairs

Which have been issued on the basis of the provision of the paragraph. Amendment No 17 to Article 7 of the Law. They shall apply and fully produce their results from the date of their adoption.

8. The TEC may alter its responsibilities to its President with its decisions published in the Governing Council of the Government. With the decisions of the President of the European Parliament, which are also published in the Official Journal of the European Communities, these powers may be further transferred, as well as those provided for in the provisions, to the Heads of State and Government. Staff serving in the European Union. The President of the European Commission shall designate the Secretariat of the Commission and its alternates.

9. With a presidential decree, issued with a proposal by the Minister for Economic Affairs following a recommendation by the European Parliament, its expenditure shall be subject to the Court of Auditors' preventive control. The same decree sets out the categories of expenditure subject to this control.

Article 24 Wines of the OPAP SA

1. At the end of article 25 of n. No 4002/2011 should be added as follows:

"Practices" are the relevant points of sale of OPAP S.A.

2. Paragraph 3A is added to Article 28 of the Law. EUR 4002/2011 as follows:

' 3 A. By decision of the European Parliament, it is recommended that a member of the Audit Board, in which one member comes from the appointed members of the European Parliament, the other two shall be entitled to the conditions, qualifications and jurisdiction laid down by the Regulation. Exporting and E-name Gaming. The tripartite Audit Committee, attended by the meetings of the Board of Directors of the OPAP, of its agents and coffers.

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The Committee of the Environment, Public Health and Social Affairs and the Committee on the Environment, Public Health and Food Policy and the Committee on the Environment, Public Health and Food Policy and the Committee on Economic and Monetary Affairs and The issues relating to control and the

The Commission's approach is indicative of: aa. On 15 December 2000, the Convention between the European Community and the Republic of

Greek Dome and OPAP for the granting of a-an exclusive right to conduct, manage, manage, and operate in the listed games and conditions of 4.11.2011 under-between Greek Dept. And OPAP SA Accentution and transfer of 35,000 gaming machines in the Greek Territory, as is the case. B. The introduction of regulatory frameworks

With regard to the conduct, management, organisation and operation of the games included in the above contracts as well as the personal data protection issues. G. The introduction of new or modified micro -

The Committee of the European Parliament, the Council of the European Union, the European Parliament, the Council and the Commission. Ss. All kinds of commercial communication of the company -

Of the services which it provides in every way. Er ... The single market policy, which is defined in the Treaty on European Union, is

The OPAP lives in relation to the concessionaires of the toys referred to in Article 39. Stef. The number of points of sale of the services and their timelines. Zze. The content of the IPAP contracts with them

Its agents, its concessionaires or with their own services to the consumer public. Dd. Other issues, which are related, connected

Or affect the objects referred to in paragraph 3. Other: The subject matter of which will be checked.

Other issues, are: aa. Compliance with the legislative framework of the regulation

Market for gambling, the Rules of Procedure of the Gaming Commission and the regulatory decisions adopted by the European Court of Justice. Compliance with the conditions of 15 December 2000

A contract between the Greek Dept. And OPAP to grant the exclusive right to conduct, manage, organise and operate in this mentioned game and its terms from 4.11.2011 on a contract between Greek Dept. And OPAP For the installation and transfer of 35,000 gaming machines in the Greek Territory, according to the provisions of Article 39, as in any case. G. The protection of consumers and consumers

Players from addiction, fraud, crime and waste money on gambling, as well as the direction of players in the laws of game networks. Ss. The protection of minors and the control of the

... cia. Er ... The recognition of the vulnerable groups, the suffering;

Exp and protect them. Stef. To ensure the solvency of the games. Zze. The expected return on profit in the pai -

Markers? Dd. The protection of personal data. No, The performance of the contracts, as provided for in

The Committee of the Regions welcomes the Commission's initiative in this area. The Board of Directors of the OPAP S.A. and the

Persons to whom the Governing Council assigns responsibilities in accordance with paragraph 1. Article 22 of Regulation (EEC) No 2190/1920 is required to consider the Audit Board prior to the decision of the following documents in relation to the controlled themes: aa. Drawings of proposals, draft decisions or other

Material which is attached to the stage prior to the decision, to the authorising officers, as the case may be, to decide the institutions of the company. B. If the above, draft documents are not available,

In the case of the company, the company will be entrusted with the company's will and will create or alter existing contractual commitments or constitute a firm commitment of the company. D. The Audit Committee, with its decisions, shall specify

The method of control, the procedure and the relevant time-diagrams, in such a way that checks are carried out-in a final manner. In the event of disagreement of the Audit Committee,

The proposed recommendations, OPAP SA must refrain from taking a decision and/or conclusion of a contract. The Commission's disagreement shall be expressed in writing and addressed to the Board of Governors of the OPAP SA notified to the European Parliament. The Audit Committee is listed on the Board of Directors.

Council of the OPAP SA measures to protect the public interest. In the event of non-compliance of OPAP SA with these recommendations, the Committee of the Regions shall inform the European Parliament. More generally, the Audit Committee is informed without delay of the TEC in the event of the compliance of OPAP SA with its contractual obligations towards the Hellenic Republic and with the legislation and is required to provide the EAP. Information necessary and information relating to the infringements concerned. OPAP SA can appeal against the decisions of the

The Committee of the Regions considers it important that the Commission should be able to take the necessary steps to ensure that the Member States comply with the requirements laid down in the Treaty. The European Court of Justice may, in whole or in part, accept such actions, reject them or regulate them in a different way. The Audit Committee shall submit to the European Parliament and the European Parliament a

At the end of July and at the end of July each year a regular inspection report on the preceding month. Where appropriate, they may also be subject to emergency reports. The Audit Committee is a control body,

Is not governed by the provisions relating to collective bodies of the Court, which is outside the public sector and operates on the basis of the provisions of the private court. The Commission's operating costs are covered by OPAP SA. The Audit Committee shall be supported administratively and administratively by the respective servants of the European Parliament, through which it draws up and reads its annual budget of its expenditure to OPAP, which will pay for it. Amount, in particular as defined in the pension decision. The budget and expenditure shall be implemented by decision of the Commission by the services of the European Parliament, which shall keep a distinct accounting and bank account. All types of contracts

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Are decided by the Commission and executed for its own account by the European Parliament, provided that there is a relevant credit in the Commission's budget. The Audit Committee shall, by the end of March, draw up a balance sheet, which shall be submitted to the European Economic and Social Committee by the end of March. The European Economic and Social Committee, 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. By decision of the European Parliament, following a recommendation by the Audit Committee, a Commission Regulation setting up a procedure for the adoption of the necessary details in relation to the grievances and any other questions of organisation shall be adopted. I would like to thank the Commission for its support. The term of office of the Audit Committee shall be three years.

In the event of resignation or cessation, or for any other reason for early termination of this term of office, the replacement shall be determined in accordance with the procedure laid down in that Article until the remainder of the term of office has been completed. Member of the Commission. '

3. The members of the Audit Committee, which was set up under No 3. Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 (2) of the Treaty establishing the European Economic Community, and in particular Article 113 (3) thereof, Effect from its entry into force.

4. Article 39 of the Law EUR 4002/2011 is amended as follows: The fourth and fifth subparagraphs of paragraph 2 a -

They are divided as follows: ' The concessionaires choose to play a game;

Which will be used, as well as the players to offer, from the list of authorised toys and toys, which are available to them by OPAP, the technical specifications of which must ensure, In any event, their electronic surveillance by the OPAP, the Hellenic Ministry of Economic Affairs and the Ministry of Economic Affairs, in accordance with the provisions of the Rules of Conduct and the Control of Gaming. ' Other: Paragraph 4 is replaced by the following: The licence shall be valid for a period of 10 years.

At the earliest either: (a) twelve (12) months after the adoption of the Regulation on the export and control of children referred to in Article 29 or of the Decision of the Committee referred to in Article 54, in relation to the conditions of operation of the machinery, or (b) from the The opening of the commercial function of the first machine game, after the adoption of the above Regulation or the decision as above, as will be established by the TEC by its relevant act, published in the Governing Council of the Government.

5. Article 40 of the Law EUR 4002/2011 is amended as follows: The second, third and fourth paragraphs of the parlour -

Fu 1 is replaced by verses, as follows: " OPAP SA is required to set up

Toys designed to be carried out through its orchestras, in accordance with Article 39 (2), within eighteen (18) months after the publication of the article on the export and control of children of the article

Article 54 (5) of Article 54 (5), as is the case. After the expiry of the period of time, the number of non-functioning medicinal products shall be deducted, in the same way for the Court, by the number for which the authorisation has been granted, if the non-timelimit establishment and operation of the A game of games from OPAP SA in the following is due to the liability of the European Commission. Those who have been granted the right of petition and transfer, in accordance with paragraph 6 of Article 39, operate the games within the time limit laid down in the contract with the OPAP SA for their allocation and to Any case, within twenty-four (24) months of the withdrawal and in accordance with the conditions laid down by the Rules of Conduct and Control Regulation (Article 29) or the Decision of the European Economic Area referred to in Article 54 (5). After the expiry of the twenty-four (24) months, the number of machine games granted in accordance with the procedure laid down in Article 39 (6), but which do not work, shall be deducted, in the same way as for OPAP, by the number of toys. Corresponding to the right of establishment and exploitation. OPAP SA may, at the latest by one (1) year after the expiry of the period of 24 months (24) months, make the implementation and exploitation of the non-functioning of the previous subparagraph through the agencies. Or to grant the right to petition and transfer to third parties following a notice of public auction of an international bidder, the terms of which are approved by the SNC. After the expiry of the abovementioned annual deadline, the non-operating machinery of the operating machinery shall be referred to the Court for the same time as the number for which the licence has been granted. ' Other: At the end of Article 40 (2)

N. ' For the purposes of this Article, the following subparagraph shall be added:

Means the one defined in paragraph 5 of article 42e of mr. 2190/1920 or a similar relationship between a natural person and a company. '

6. Article 40 of the Law. Paragraph 2a is added as follows:

' 2a. In order to adopt, in the light of the above, the direct or indirect control change in the OPAP, the EWS, in order to ensure the good administration of the company, assesses the suitability of the proposed acquirer based on the following criteria: The use of the proposed acquirer and/or, in the case of

The loss of a legal person, the natural persons exercising the representation, management and administration and/or control directly or indirectly by the legal person; b) The form and experience of any person;

(c) The financial soundness of the candidate country, which will lead to OPAP's activities, which will lead to the proposed acquisition of control.

(ii) to take account of the activities carried out or planned to be carried out by the OPAP SA and the costs likely to be carried out by the acquisition of control over the possibility of effective supervision by the EEP. D) The fact that there are grounds for suspecting that,

In relation to the proposed acquisition of control,

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Is to be committed, committed, committed or attempted to commit, legal recourse to criminal activities or terrorist financing within the meaning of n. 3691/2008 or that the proposed acquisition of control is likely to increase that risk. E) The fact that there is data, in particular pre -

Of any other competent authority responsible for supervision, control and licensing of toys, in relation to the infringement by the proposed acquirer or its associated company, the toy law in any other country, and in particular to -any other Member State of the European Union; (f) Infringements of the rules on toys;

The proposed acquirer and/or associates with this company and/or their legal representatives has been committed and established by a final judgment. ' The provisions of this paragraph shall be laid down in

On 1 January 2014. 7. The case referred to in Article 43 of the Law 4002/2011 a -

It stands as follows: ' For the installation of up to three machine games,

Gaming agents at OPAP S.A., which offer the gambling that the OPAP is entitled to carry out from 15.12.2000 in a contract between OPAP SA and the Greek Dome, as is the case, and par. Article 27 of the EC Treaty 2843/2000 requires the certification of the agency, type VI, issued by the European Parliament, as laid down in the Rules of Conduct and Control of Gaming. '

8. The par. Article 27 of the EEC Treaty Regulation (EC) No 2843/2000:

' 2b. In the games regulated by the Rules of Conduct and the Control of Gaming in par. Question No 1, by Mr Arndt (S) 4002/2011, including the games organised and conducted by OPAP S.A. In order to adjust or amend the regulation of the relevant issues, OPAP SA shall submit a proposal to the European Parliament. The existing regulations for the conduct of games

OPAP S.A., which has been adopted by joint ministerial decisions of the Ministers for Economic and Cultural Affairs, continues to apply until the adoption by the European Parliament of the Rules of Procedure of the Rules of Procedure of the European Parliament and of the relevant decisions of the Court of Justice of the European Communities. Article 54 of the EEC Treaty No 4002/2011, the publication of which is repealed. '

9. The par. Article 27 of the EC Treaty Regulation (EC) No 2843/2000:

10. The par. Article 27 of the EC Treaty Regulation (EC) No 2843/2000:

" OPAP SA is not required to pay a grant to any private or public body. The provisions of this Article shall not affect the right to conduct games or bets which have been divided into other public or private bodies, nor the contractual obligations of the IFAP.

11. Paragraphs 6 and 7 of Article 27 of the Law. No 2843/2000 repealed.

12. The paragraph added with par. 2

Article 36 of the Law Having regard to the Treaty establishing the European Economic Community, and in particular Article 27 thereof, No 2843/2000 (1 219) is repealed.

13. The para. Article 27 of the Law Regulation (EC) No 2843/2000, as follows:

' 11.a. For the organisation, conduct, management and operation of all types of games or random games in the Greek Territory, including the hands of toys taking place through a game of machinery under Article 39 of the Law. For the purposes of Article 28 (3) of Regulation (EC) No 4002/2011, OPAP SA shall be granted freely by agents, subject to the provisions of Article 28 (3) (a). (') Other: With the Rules of Conduct and Control

On a proposal from the OPAP, the specific criteria are laid down, on the basis of which OPAP SA is compatible with agents, in particular the criteria for publication, in order to have a reasonable relationship between the number of agencies in each area. Population in this area, in order to prevent the accumulation of agencies in the same territorial area, criteria and conditions for ensuring the basic objectives and fundamental principles of the practice of gambling, in particular the (iii) the development of public order, the protection of the public from the gambling addiction, The prevention of fraud, the suppression of crime and the laundering of illegal activities, the protection of minors and consumers, the safeguarding of transparency and unimpeded gambling, the normal, A seamless, controlled and safe conduct of the gambling, as well as the control of the terms and conditions of the conduct of the betting activity and the participation of the public in it, so that it can Ensure the integrity of the events which are the subject of the elemental acts; (i) support, the basic rules, the conditions and conditions governing the operation of the agent. '

14. The par. Article 27 of the Law Regulation (EC) No 2843/2000, as follows:

' 12. The following shall be included in the contract between OPAP SA and its pros: a. The determination of the criteria laid down by the

The SNC in accordance with paragraph 11, b. The obligation to respect the agents

The Rules of Procedure of the games of the OPAP SA, c. The obligation of agents to provide directly

Any information or document to be asked by the European Parliament in relation to the toys which they carry out and operate; The reasons for denunciation of contracts between

Which should include an accredited violation of the IPP regulations, as approved by the European Commission, and the consequences, in the event of a complaint. '

15. Add para. 13 to Article 27 of the Law The Court ruled as follows:

' 13. The indemnification of the agent for the services offered to the players is agreed.

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Between the OPAP SA and the agent and withdraws directly from the extent to which the contract is paid. '

16. The case in paragraph 1 of Article 12 of Decree 3769 of 11/ 12.10.1957 (1 202), as amended by Article 6 of Law 3865/1958 (1 58), is repealed.

17. Vd. 29/1958, 20/ 29.12.1958 "Introduced-as the Organization of Prediction Football Games (OPAP)", as amended by the royal decree-in 6/1964 and 240/1966 (A΄ 65), v.d. 391/1974 (A΄ 102), p. 726 of 24.10/8.11.1962 (1 182), Article 25 of the Law 1646/1986 (1 138), Article 23 of the EEC Treaty 1646/1986, with the article only in paragraph D. 222/1996 (1 171), with Box 186 of 28.3/3.4.1963 (1 41) and with Article 27 of the Law. No 2843/2000 (1 219) is hereby repealed.

18. Article 23 of the Law 1646/1986 ('138)' Measures to prevent and suppress violence in sports and other provisions', as amended in the first instance of paragraph 1. Article 40 of the EC Treaty Council Regulation (EEC) No 2065/1992 (OJ No. Article 30 of the EC Treaty Regulation (EEC) No 2579/1998 (1), Article 39 of the EC Treaty Regulation (EEC) No 2168/92 ('), Article 1 of the Law Regulation (EEC) No 1904/1990 (1), Article 13 of the Law (EEC) No 1948/1991 (1 ' 83) and para. I would like to make a point of order. No 2328/1995 (1 159) is hereby repealed.

19. Articles 1, 3, 4 and 5 of the Law Regulation (EEC) No 2433/1996 (1 180) 'Pollution control of OPAP and other provisions' shall be deleted.

20. (d. 7/1997 ('5)' Unification of unused LGBT-PROTOCOL, PROTOCOL, OPINION '.

21. "L. 228/1999" Transformation OPAP to SA " (1 193) is hereby repealed.

(Parliament adopted the legislative resolution) First paragraph (a) of Article 2 of the Special Report No 96/2010 (1 170): "Supervision of a-law firm with the official" Agency of the Football Association " remains in the Ministry of Culture and Tourism ' is repealed.

23. Case 240/1986 (B΄ 770): "Arrangements for the operation of the OPAP" is hereby repealed.

24. U.a. 34245/2000 (B' 1621): "The Statute of the Antony Company" Society of Predictive Games of Football " is repealed.

25. U.a. 34335/2000 (II 1622): 5 Kata-Static SA OPAP " is deleted.

26. Case 442/2001 (B΄ 23): "The Statute of the Annunky Company" Society of Predictive Football Associations SA " " is repealed.

27. OJ C 205, 25.7.2001. 2/34242/0025, Bl 924): "Providing a holding incentive for OPAP stock disposal" is deleted.

28. February 1216/1992 (Part II): ' Trop. No 24084/1986 (OPAP Regulation) ' is repealed.

29. Case 29157/2000 (B.A. 1417): "Conduct of GAAP with direct connection" is deleted.

30. U.a. 29160/2000 (B΄ 1427): 'Gamma-Table Conduct of OPAP' is deleted.

31. Y.a. 33709/1990 (B 39): "Loss of the LGBT number" is hereby repealed.

32. P. 11589/1995 (B 330): ' Trop. No 33709/1990 (LGBT Regulation) ' is deleted.

33. Case 29158/2000 (BI 1426): "Approval of a Regulation, Export No LGBT" is hereby repealed.

34. Y.a. 33708/1990 (B΄ 739): "Approval of the operation of the Project Lottery" is hereby repealed.

35. .a. 22642/1992 (B 413): Trop. No. 33708/1990 (PROTO function) ' is hereby repealed.

36. A. 11588/1995 (B 330): ' Trop. Regulation (EEC) No 33708/90 (CR) is hereby repealed.

37. Case 29163/2000 (BI 1426): "Approval of an Order of the Lottery Registry" shall be repealed.

38. Case 29161/2000 (B΄ 1418): "Operation" LGBT 5 out of 35 "of the OPAP" is repealed.

39. Case 29153/2000 (Bl 1425): "Conduct of a toy to the OPAP" (see page 3). (e. E. 9323/2006) is delayed.

40. .a. 9323/2006 (B2 284): 'Modification of the operation and operation of GAAP' of OPAP SA ' is hereby repealed.

41. Y.a. ET-30960/1992 (B2 502): 'The regulation of the LGBT and ADT' is hereby repealed.

42. U.a. 28190/1996 (B΄ 989): 'The right to perform additional LTRO competitions' is hereby repealed.

43. Y.a. 506/2000 (B΄ 18): "Cost-Designated Performance Game Regulation" is repealed.

44. Case 597/2000 (BM 21): "Gambling of Predetermined Performance" "Football Games" " is hereby repealed.

45. Y.a. 598/2000 (B1 21): "Exporting Game of Predetermined Performance" Results of Basketball Games " " is hereby repealed.

46. Case 29151/2000 (B΄ 1425): 'Football results of the OPAP' is hereby repealed.

47. Y.a. 29156/2000 (B2 1427): "Conduct of the game" "RESEARCH CONTEST" " " " is deleted.

48. Case 29159/2000 (B΄ 1427): "The General Rules for the Gambling of Predetermined Performance of OPAP SA" is deleted.

49. Y.a. 291162/2000 (B΄ 1418): "Rules of conduct of the game" EXTRIBUTION OF INDUSTRIAL NOTE " " is hereby repealed.

50. H. A. 54477/2005 (II 1598): "Modification of the Rules for the export of toy items" A-PORTUGAL CONTEST " " terminates ".

51. The y.a. 6879/2006 (B΄ 176): "Modification of the General Operating Regulation of the Gambling Aligns-of the Predetermined Performance of OPAP SA" is paid out.

52. 1.a. 17160/1992 (B '472):' Efficiency by EPC or the amount of grant funds in the National Category ' is deleted.

53. U.a. 30974/1992 (Bl 228): 'Performance of percentages from PROP to PPS offices' is paid.

54. U.a. 8442/1993 (B' 162): 'Reimbursement of grants from OPAP to the Sports Club' is delayed.

55. U.a. 15823/1993 (B 348): "Yiorns of grant or grant of grants to the National Bank of Greece" shall be paid.

56. .a. 32542/1994 (B΄ 811): "Monthly Compensation Manager to OPAP" is deleted.

57. .a. 32489/1994 (B΄ 811): 'Renewal of a Coordinator's mandate to the OPAP' is deleted.

58. .a. 20295/1999 (b. 1702): '

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Of the game "OLYMPIAKO VINTO" " is abrogated.

59. Case 798/1987 (B 87): 'Regulation of rights and obligations of agents' shall be repealed.

60. Y.a. 25148/1999 (B΄ 2004): "Operation Operation, Mandatory-Beneficiaries of PFC" is delayed.

61. Case 29638/2002 (B΄ 1414): ' Trop. U.a. 16590/2002 Agency for the OPAP SA operation. ' Is deleted;

62. H. 35276/2002 (II 1621): ' Trop. N.a. on the operation of the OPAP Agency." It's getting late.

63. .a. 251/1999 (y.a. 25148/1999, BO 2004): 'Operation of the agencies, mandates-Rights of GAAP' is hereby repealed.

Article 25 Amendment of the Presidential Disorders

190/2006 and 56/1985

1. The sub-indent of Article 4 (1) of Article 4 (1 96) (1 96) is replaced by the following:

(e) Certification of knowledge. The insurance and associated insurer's (ad) insurance institution, for its registration in the Register of Professional Exchange, should have a knowledge-based Certification. A decision by the Bank of Greece may be

(i) a third of the work of the certification system, the examination system, and in particular the place and time of their conduct, as well as any other procedural or administrative nature connected with their conduct, the system Examinations, any other categories of certification, the cognitive areas of the examination, the period of validity of the certification, and any additional conditions for maintaining it, such as the retraining of its holders, the conditions and the conditions of the examination; Procedure for any identification of other documents as equivalent to this certification Knowledge and every necessary detail. '

2 a. In paragraph 4 of Article 5a (d. 56/1985 (A21), the following subparagraph is added:

' shall be extended, automatically until the appointment of new members by the decision referred to in paragraph 1. ' Other: The term of office of the tripartite committee set up by

Having regard to the opinion of the First, 1000 /B. 2299/ 13.1.2010 Decision of the Minister for Economic Affairs is hereby extended from 12.1.2013 to the definition of a new committee and in any case up to three months after the publication of this law in the Governing Council of the Government and covers the acts which In the course of this period.

3. Article 21b of the. 1569/1985 (A183) is hereby repealed.

Article 26 Amendments to first paragraph 237/1986

The following is added to paragraph 1 of Article 2 (1) of Article 2 (1).

Having regard to the Treaty establishing the European Economic Community,

Marketing Authorisation and registration plates

On the other hand, it should be noted that, in the absence of any movement or operation of the vehicle, unless the procedure of immobility has been complied with. '

2. Paragraph 4 of Article 5 shall be replaced by the following:

' 4. In the event of a vehicle registration, without the insurance cover provided for in Article 2, the penalties provided for in Article 12 shall be applied, and the following penalties:

On the other hand, it is important to note that, in the case of the United States, the United States of America, the United States, Japan and the United States, Japan and the United States of America and the United States of America. Two (2) years and on relapse for three (3) years on the site of a non-accident on-site accident. (b) Legal basis, which is confirmed by the Court of First Instance of the European Court of First Instance, the Court of First Instance of the European Court of First Instance of the European Court of First Instance and of the Court of First Instance

For the purposes of Article 16 of the Civil Service, in favour of Article 16 of the Civil Service Act No 489/1976, an alternative to a thousand (1.000) euro for buses and trucks for public use, five hundred (500) euro for passenger and other vehicles of each nature and two hundred 50 (250) for two-wheelers. The above-mentioned financial advance is being done in accordance with the provisions of the Administrative Board. By a joint decision of the Ministers for Economic Affairs, Anna -

Development, Competitiveness, Infrastructure, Transport and Networks, Public Order and Civil Protection, published in the Governing Council of the Government-as, you shall adjust each detail necessary to implement this paragraph. '

3. Article 5a is added as follows:

' Article 5a

1. The identification of any uninsured vehicles-the vehicles and the pursuit of their owners' compliance and by speeding up the procedure for imposing administrative penalties and penalties under Article 5 (4) and penalties Article 12 shall take place: 1. From the competent police authorities with on-the-spot checks and 2. By electronic means of the General Secretariat of the Information Council (General Secretariat of the Ministry of Finance, which is defined as the competent authority for this purpose, with the following procedure: (a) The Secretary General of the Ministry of Economic Affairs;

(e) the data obtained from the link between the archives (electronic databases): aa) of the Information Centre file drawn up by the Information Centre;

Article 27b of the present Regulation, in which the information of motor vehicles, which are insured and of motor vehicles, which are exempted from the liability insurance obligation under Article 3 of the Directive, is to be observed in Article 27b of this Directive. (b) the archives of the Ministry of Economic Affairs;

(i) in which the data of motor vehicles registered by the Ministry of Development, Competitiveness, Infrastructure, Transport and Networks are kept electronically.

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(c) the archives of any other public service or Ministry, which is used in accordance with the law to issue a vehicle registration certificate, to which the data of these vehicles are kept electronically. To this end, the Information Centre and the

(b) In the event of the coupling and the processing of goods, services or ministries are required to place, on a permanent basis, the availability of the above files and their data.

In the case of records and data reported in the preceding case, a vehicle has been identified for which there is no obligation under Article 2 of the insurance cover (i.e. an uninsured car). Having regard to the Treaty establishing the European Community, and in particular Article 1 (2) thereof, Article 3 (1) of Regulation (EEC) No 1017/1999, as amended by Council Regulation (EC) No 1017/1999 ('), as amended by Council Regulation (EC) No 1017/1999 ('), 2 insurance against civil liability in respect of the movement of his own property. By letter of the same letter, the Secretary-General shall inform the owner of the age of the procedure to be followed in order to provide any further explanation of his or her compliance with Article 2 of the obligation referred to in Article 2. For the purposes of this case, the insurance undertaking is required to pay the insurance undertaking of the letter and parables in favour of the Hellenic Republic of 200 000 euros (250) euros. (c) In the case of the insurance company, the However, it is not sufficient to provide adequate information.

For the purposes of the first subparagraph of Article 2 (2) (a) of Regulation (EC) No 2826/2006 of the Council of the European Parliament and of the Council of 21 December 2006 on the implementation of the principle of equal treatment for men and women as regards the protection of workers from the risks related to exposure to the health of the person concerned, and to the extent to which the competent authorities of the Member States are required to comply with the provisions of the Directive. The place of residence of the owner of the vessel, which has been subject to the imposition of penalties and penalties provided for in Article 5 (4) and Article 12.

2. The GCR shall carry out the procedure provided for in paragraph 1 and (b) of paragraph 1 annually, at regular intervals, and at least twice a year, and at the request of the referred to in Article 16.

3. By decision of the Minister for Economic Affairs, it is possible to adjust each detail necessary for the implementation of this Article. '

4. In Article 27b, paragraph 9 is added as follows: The Information Centre is required to set up

Information which it maintains in its file and referred to in the case (a) of paragraph 3 of this Article, at the disposal of the G.P.S., on an ongoing basis, in order to be carried out electronically, by the control and control of motor vehicles For which there is no obligation under the provisions of Article 2 (2) insurance (identification of uninsured vehicles), in particular in Article 5a of this Regulation. '

5. The provisions of this article apply from 15.4.2013.

Article 27 Amendment of n. 3867/2010

1. The third subparagraph of Article 1 (9) of the Law EUR 3867/2010 is replaced by the following:

' Administration of an administrative department for the provision of tonight-s and the dispatch of the administrative file to the proceedings concerning the court proceedings and claims referred to in the first and second subparagraphs of this paragraph shall be the address. Credit and Financial Affairs Directorate-General for Economic Policy of the Ministry of Finance. For proceedings and claims relating to the period before 1 January 2008, the Directorate-General for Insurance and Proporist of the General Secretariat of the Ministry of Development, Competitiveness, Infrastructure, Transport and Networks He is obliged to make views and to send the relevant information to the Directorate for Credit and Financial Affairs of the Ministry of Finance. In the case of proceedings and claims relating to the period of time between 1 January 2008 and the abolition of the Supervisory Committee for Private Insurance (EIA), the Private Insurance Directorate of the Bank of Greece makes views and Sends data to the Directorate for Credit and Financial Affairs. '

2. The Directorate-General for Financial Services of the Directorate-General for Administration and Financial Services of the Secretary-General of the State shall deliver 20 (20) days from the date of entry into force of the term referred to in the third subparagraph. Paragraph 9 of Article 1 of the Law. 3867/2010 contacts in the Directorate for Credit and Financial Affairs of the Directorate-General for Economic Policy of the Ministry of Finance.

Article 28 Amendments to n. 1667/1986

The n. Regulation (EEC) No 1667/1986 (OJ 196) is hereby amended as follows:

(g) the following: ' g) the valuation method for adjustment

The value of cooperative shares that are repaid or attributable to partners who withdraw or are excluded from credit associates of the present law which have been authorised to establish and operate as a credit institution, subject to approval From the Bank of Greece, according to the n. 3601/2007 (1 178), as well as the method of valuation of the contribution which the new partners are obliged to make on their entry to the credit unions. '

2 a. In Article 2 (7), it shall be added as follows:

' The return on the value of the cooperative during the withdrawal or closure of the partners or, as well as any other case of redemption of cooperative shares by credit partners of the present law, have been granted a licence. And operating as a credit institution, following approval by the Bank of Greece, according to the n. 3601/2007,

24

It is up to the discretion of their statutory bodies, which may also be available to all partners who have a relevant right and according to each other's shares, the amount which the Bank of Greece has approved to They shall be made available for their value, if such a clause is included in their articles of association. '; Other: The last paragraph of Article 9 (9)

2 shall be replaced by the following: " Especially to the partner leaving or excluded

By creditors of the present law, which have been authorised to establish and operate as an institution, upon approval by the Bank of Greece, in accordance with the law. 3601/2007 or in any case paid by the co-operative part of the partnership shall be attributed to the net assets of the credit partnership, as shown by the creditor from a legal auditor or audit firm; An office within the meaning of Article 2 (2) and (3). 3693/2008 (1 174), balance sheet of last year. This value may be adjusted by a valuation method, which is laid down in the Statute, which also provides for the calculation of its calculation by a statutory auditor or an audit firm. According to the above, the value of the cooperative is subject to the condition that the liabilities of the credit association which are based on the level of the capital of the cooperative are not prejudiced on the basis of the relevant national laws. The application of the last subparagraph of Article 2 (7). ';

Article 3a The last subparagraph of paragraph 1 of Article 4 shall be replaced by the following:

' In the event that the beneficiaries do not acquire the partner's competence, they shall be assigned to them by the partner who has been transferred by the beneficiary of their own value in real terms, subject to the provisions of paragraph 9. Article 2 (2), in so far as it concerns a credit company authorised to establish and operate as a credit institution, after approval by the Bank of El-oil, in accordance with the law. 3601/2007. Other: The fifth and sixth paragraphs of paragraph 3

Article 4 of the Law 1667/1986, added by Article 17 (3) of the Law. 3156/2003 (1 157) and replaced by Article 7 of the Law. The following is substituted for 3483/2006 (1 169):

' In order for creditors of this law, they have been authorised to establish and operate as a credit institution, subject to approval by the Bank of Greece, in accordance with the law. Having regard to Council Regulation (EC) No 3601/2007, each new partner shall be required to pay, in addition to the amount of its shares, and in a manner consistent with the net assets of the partner, as shown in the balance sheet of the latter, A non-statutory auditor or audit firm and a valuation method which is referred to in the Statute, which also provides that the calculation of any goodwill shall be certified by a legal auditor or audit firm. ';

4. In Article 6 (2), the following is added as follows:

" (i) Approval of partner applications for performance

The value of their cooperative shares, in accordance with the conditions laid down in Article 2 (9), under the conditions laid down in Article 2, in the case of a credit partnership of this law, which has been authorised and operated. As a credit institution, following approval by the Bank of Greece, according to the n. 3601/2007.

5. The fifth subparagraph of Article 9 (4) is amended as follows:

' The balance of net profits after deducting the reserves of credit companies of the present law, which have been authorised as a credit institution, after approval by the Bank of Greece, in accordance with the law. 3601/2007 is distributed to the partners following a decision by the General Assembly. '

Article 29 Agricultural Bank of Greece

1. The elimination or limitation of an existing mortgage, check or seizure in favour of the Agricultural Bank of Greece, which is free of charge on the basis of the specific provisions in force prior to the position of the ATF in a special winding-up of Article 68 of the Law. 3601/2007, to the security of loans or credits, of which a legal relationship has been transferred to another credit institution within the framework of the Bank of Greece's 4/ 27.7.2012 decision (B' 2209), may be subject to the transfer of a credit institution. And I am subject to a simple and non-contractual act with respect to the relevant case officer or head of an individual office, and shall be exempt from any fee and rights pursuant to the specific provision of the second subparagraph of Article 2 (2) of Regulation (EC) No 3626/1999. 12 of n. 4332/1929 of 10-16.8.1929.

2. The provision of Article 14 (2) of the Law 4332/1929 of 10-16.8.1929, as the case shall be repealed with the expiry of 20 (20) days from the beginning of the present day.

3. The Statute of the Agricultural Bank of Greece, which was adopted on 226698/1980/1973, decided by the Minister for Economic Affairs and declared Article 1 of Decree-Law No 213/1973, as applicable, is abrogated from its position as a credit institution. A special arrangement procedure for Article 68 of the Law. 3601/2007.

Article 30 Measures to implement the Regulation

(EC) No 924/2009 and Regulation (EU) No 924/2009 260/2012

1. Without prejudice to paragraph 3 of this Bank of Greece, the Bank of Greece shall be designated as competent authority to ensure compliance with the provisions of Regulation (EC) No 1049/2001. Regulation (EC) No 924/2009 of the European Parliament and of the Council of 16 September 2009 on cross-border payments in the Community and repealing Regulation (EC) Proposal for a Council Regulation amending Regulation (EC) No 2560/2001 (OJ L 266) and 260/2012 of the European Parliament and of the Council of 14 March 2012 on the establishment of technical requirements and business rules for credit transfers and direct debits in euro and

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Council Regulation (EC) No 3699/1999 amending Regulation (EC) 924/2009 (EUL 94). Exemptions in accordance with Article 16 of Council Regulation (EU) No 2027/1999. 260/2012 may be granted by an Act of the Executive Board of the Bank of Greece under Article 55A of the Statute of the Bank of Greece.

2. Infringements of Article 8 of Regulation (EC) No 1049/2001; Articles 3, 4, 5 and 9 of Regulation (EU) No 924/2009 and Articles 3, 4, 5 and 9 of Regulation (EU) No 924/2009 260/2012, the Bank of Greece shall be governed by an Act of the Executive Committee of Article 55A of the Statute of the Bank or authorised by the institution of a financial year in favour of the Hellenic Dome calculated as a lump sum of 10 Thousands (EUR 10 000) of up to two million (2 million) euro and in the event of a relapse-up to three million (3 million) euro, with the inclusion of more specific procedures for the revocation or suspension of authorisation, as well as In the criminal justice system. The amounts of such fines shall constitute a public revenue, collected in accordance with the provisions of the Board of Directors. (v.d. 356/1974, 1 90) and may be adapted by an Act of the Executive Board of the Bank of Greece and Article 55A of the Statute of the Bank or authorised by it. Refusal to grant or to provide information on the application of Articles 55a and 55C of the Bank of Greece's Statute. In order to measure penalties, account shall be taken, in particular, of the nature and gravity of the infringement, the impact on the effective operation of the infringement, any infringement of infringements, as well as the prevention of similar offences, and Any negative impact on the operators concerned. For the publication of the decisions of the Bank of Greece imposing sanctions, the provisions of Article 69 (4) of the Law shall apply. 3601/2007.

3. Fees for the administration of complaints referred to in Articles 3, 4, 6 and 7 of the Regulation (EC) Articles 7 and 8 of Regulation (EU) No 924/2009 and Articles 7 and 8 of Regulation (EU) No 924/2009 260/2012 and the imposition of sanctions, the General Secretariat of Consumer Affairs of the Ministry of Development, Competitiveness, Infrastructure, Transfers and Networks. By decision of the Minister for Economic Affairs, Competitiveness, Infrastructure, Transport and Networks, it is incumbent upon the payment service provider which does not comply with its obligations under the above provisions. (5000) to 500 000 (500,000) euro. In case of relapse, the upper limit of the added value is doubled. (a) the seriousness of the infringement; (b) the frequency of the infringement; (c) its duration; (d) the special conditions of its end; (e) the degree of liability; and (f) the turnover of the staff member. The amounts of fines imposed by the public revenue and expenditure shall be collected in accordance with the provisions of the Board of Directors. (v.d. 356/1974, ' 90) may be adapted by a joint decision of the Economic and Development Ministers, Competitiveness, Infrastructure, Transport and Networks.

4. For the out-of-court settlement of disputes, which arise between users and providers of payment services in respect of rights and obligations

Obligations arising from the provisions of Community law (EC) No Regulation (EC) No 924/2009 and Regulation (EU) No 924/2009 260/2012, the Ombudsman is the Ombudsman, the Ombudsman, the Ombudsman of Banking-Investment Services and the Committee on Friendly Arrangement provided for in Article 11 of the Law. NO 2251/1994 (191).

5. In the event of cross-border disputes, the bodies referred to in paragraph 4 shall actively cooperate with the bodies of the other Member States of the European Union.

Article 31 Rehabilitation issues

1 a. The first subparagraph of Article 5 (c). EUR 3049/2002 is replaced by the following:

(i) the establishment of committees provided for in paragraph 1; Having regard to the proposal from the Commission, In the second subparagraph of paragraph 2 of Article

5A of n. 3049/2002, the word 'EGA'. Is replaced by the word 'ICMG'. C. The first subparagraph of Article 5A (3)

Of n. Regulation (EC) No 3049/2002 shall be replaced by the following:

Provisions of this law are recommended for the monitoring of the execution and receipt of the contract. The Commission is set up by a member of the department responsible for the Ministry responsible for the destaining company or asset, an official of the Board of the Ministry of Economic Affairs and a public official. Or a private individual with a specific knowledge of the text of the contract to be awarded. The members of the Commission shall be appointed by their alternates by decision of the Secretary-General of the Minister for Economic Affairs. '

2 a. In Article 12 (d) 178/2000 (165), paragraph 1A is added as follows:

1. The Directorate-General for Employment has also the following responsibilities: a) Provides secretarial support to Interministerial

Committee on Reconstruction and Development (ICRC), set up under Article 3 of the Law Regulation (EEC) No 3049/2002 (OJ No L 212), as amended by Article 48 (4) of the Treaty. (MILLION ECU) (b) Listed to the Minister for Economic Affairs for the

(c) Exercises the responsibilities of the sections A and B of the Board of Directors;

Directorate-General for Support for the Committee of the European Article 6 (2) of the Sixth Directive No 4079/2012 (' 180) of special nationalisation and restructurings as described in Article 3 (2) (c) of Regulation (EEC) No 4079/2012. 4 of n. Regulation (EC) No 3049/2002, as amended by Article 23 of the Law 3965/2011 (V-113). ' Other: In Article 12 (d) 178/2000, the following is added:

Paragraph 8, as follows: The responsibilities referred to in paragraph 1A shall be exercised,

From the Section which is responsible for the non-nationalised company or asset, and in the absence of any such entity, the competences are exercised by the Section which is the most relevant, and In the case of the Directorate-General of the Directorate-General. The Board of Directors of the Board of Directors shall perform an official of the relevant competent authority.

26

The dose should be increased. The ICEKO Directorate may cooperate in the exercise of its responsibilities with the anonymised company with the association "The Privatisation of Private Property of Dept. SA". '

3. At the end of par. Article 2 of the Law The following subparagraph is added 3986/2011:

" The Fund may also recommend to the Minister of Finance and to the competent minister responsible-positive arrangements for the purpose of accelerating and improving the work of the Fund, justifying these specifically and with an incident. '

4 a. It shall be suspended until the time laid down in the case (c) of this paragraph, the criminal prosecution of the persons who had, or are to be, the legal representation of the companies included in the nationalisation programme. The mid-term framework for fiscal policy 2011-2015 and 2013-2016, adopted by law 3985/2011 (A1 151) and 4093/2013 (A222), instead of-stacked, for companies to the public, NITD, insurance organisations and TAOs a ' And b. B. In the case of companies and persons of the former

(a) and until the time defined in the next indent (c), acts or enforcement measures are not expedited in accordance with the Code of Proceeds of Public Revenue or other specific law on debts owed to the public, NCPID, insurance Organ-nibs and OTA a ' and a second degree. Acts or measures that have been exercised at the time of entry into force of this law shall be suspended until the time specified in the next indent. The suspension of the previous cases

And (b) until the completion of either the completion of the company for which the legal representative of the company has been expedited or has been expedited or has been expedited until recovery has been carried out either through its use or through the use of such data. The transfer of assets to the TRADE either by means of a winding-up and winding-up, in which case the criminal proceedings are waived and the criminal proceedings and any act or measure of execution against the natural persons shall be definitively discontinued. (a) and (b) of the present, while the liability of these debts remains in legal terms; Persons and shall bear their own assets.

5. Cases (aa) and (bb) of Article 31 (1) of the Law Having regard to Council Regulation (EC) No 4024/2011 (A-226), it shall be replaced by that date. 4024/2011, as follows:

"(aa) The majority of the Board of Directors has been appointed or elected by the Symposium or the" Privileged Assault of the Private Persistence of Daemossi S.A. " (a) or other legal persons referred to in Article 1 (1), (2) and (3); The Court of First Instance held that the Court of First Instance failed to comply with the judgment of the Court of First Instance by the Court of First Instance. (bb) The public or other legal persons

Article 1 (1), (2) and (3) thereof. The majority of the members have the majority of the shares. '

6 a. The first subparagraph of Article 9 (1). 3986/2011 is replaced as follows:

" The statutes of the companies whose total

Or part of the shares, directly or indirectly, at the Office or the voting rights from the above shares shall be carried out by the Fund, may be amended in respect of all their provisions in accordance with the provisions of Mr Law 2190/1920. ' Other: At the end of Article 9 (1)

N. 3986/2011, added, since the v. 3986/2011, paragraph as follows:

' As to the degree of degree and salary regime of all types of staff of such companies, for as long as the shares or voting rights thereon belong to the Fund, the provisions relating to the staff of the NIS shall apply to them. They shall be frozen in the scope of the provisions of Mr B. 'or B' of the n. If these companies, prior to the transfer of the shares or the voting rights of the members of the Fund, were subject to the provisions of Chapter I or B, prior to the transfer of the voting rights to the Court. Case 3429/2005, as applicable. ' Other: Since the entry into force of this law,

Article 7 (9) of the Law shall apply. 4038/2012, as replaced by paragraph 13 of Article 321 of n. 4072/2012, as well as the last two verses of par. Article 2 of the Law 3986/2011 added with subsection D. 1. Case 6 of n. 4093/2012.

7 a. In point (f) of Article 27 (6) of Law 827/1978 ('194 '), the phrase' excluding duty-free status of duty-free goods'is deleted as well as the word' daughter-tral '. After paragraph 9 of Article 120 of the Law. 2533

1997 (A-228) paragraph 10 is added as follows: It is allowed in BC SA to separate and to

The Court of Justice of the European Communities, the Court of Justice of the European Communities, 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. With the completion of this secession, the acquisition is by universal succession, the acquirer is automatically and without any other formality or procedure in all the rights and obligations of the transferring company. (a) in the imported sector and, in particular, as from 30.12.1997 on the basis of a concession with the Greek public, the provisions laid down, the delegated powers of those provisions, and the relevant provisions; Evaluation of the results of the evaluation process. Where, in the relevant legislation, the delegated administrative acts, the concession contracts and the nature of the permits and authorisations shall be referred to the transferring company, this reference shall be understood after completion. Of the secession as a reference to the acquiring company. '

Article 32 Rates for public property

1. At the end of Article 8 (2). The following paragraph is 3130/2003 (A-76):

' As an alternative to public procurement, the declaration may be published by posting on the Internet site of the Ministry of Economic Affairs and

27

The area of public service, where the latter has a website. ';

2. After Article 27 of the Law A new Article 27a is added as follows:

Article 27A housing arrangements

Of the International Economic Services (D. O.)

1. The Financial Services (IAS) of the Department of Families are housed in buildings that are located within their territorial integrity, in accordance with the following specific spatial planning: a. The tax office responsible for Regional Modalities

The central Athens area of Athens, the Athens area, the North of Athens, the West Athens area of Athens, the Region of Piraeus and the Prefecture of Piraeus is housed in buildings anywhere within the boundaries of their territorial integrity. The tax office responsible for Regional Modalities

East Attiki, Western Attica and other Municipalities of Regional Unity of Thessaloniki other than Thessaloniki, are housed as follows: (aa) The D.O.Y., which is based in Koropi, Attica, is located in the city of Thessaloniki.

Is located in a building located within the boundaries of the Municipality of Kipia. (bb) The tax office, based in Elefsina Attiki,

It is housed in a building located within the boundaries of the Elefsina Municipal Community. (c) The tax office, which is based in Acharnes, Attica, is located in the

It is located in a building located within the boundaries of the Community of Acharnes. (d) D.O.Y., which has its seat in Ionia, Thessaloniki,

Housed in a building which is located within the boundaries of the Municipalities of New Magnissia and Passengers of the Municipal Unit of Entryside of the Delta. Eu) The D.O.Y., which has its head office in Kalamaria, Thesalos -

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 Administrative Commission of the European Communities.

It is housed in a building located within the buildings of the Municipality of Lagada. The D.O.Y., which is based in the Garden

Living room, housed in a building located within the boundaries of the Garden of Ampelokipi-Menene. The competent tax authorities responsible for the other regional

Sections of the country are housed in buildings located within the boundaries of the municipal municipalities where the seat of the municipality is located.

2. By decision of the Minister for Economic Affairs, the tax authorities may also be accommodated outside their territorial limits, by way of derogation from the provisions laid down in the preceding paragraph, where the housing buildings belong, at the time of conclusion of the contract; 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, and the Court of Justice of the European Communities, and the Court of Justice of the European Communities.

3 a. At the end of point (a) of Article 3 (23). 4092/2012 (1 220) are added as follows: 'which may not exceed thirty thousand (EUR 30 000)'.

Other: Paragraph 8 of Article 13 of the Law. The words'legal means' shall be replaced by the entry into force of the entry into force. For the purposes of this Regulation, Regulation (EC) No 4111/2013 shall be replaced by the following: In the remedies opened from 9.11.2012 and

Until the entry into force of this law pursuant to paragraph 23 of Article 3 of the Law. Having regard to Council Regulation (EEC) No 4092/2012, it is considered that the condition of an admissible exercise of this paragraph, set out in that paragraph, shall be made if the amount provided for is paid to the tax authorities within 15 days from the date of entry into force of this Regulation, and provided that the That the case has not been discussed.

4. The second subparagraph of paragraph 1 of Article 21 (1) of Law 1920/1939 (A346) is replaced by the following:

" By decision of the Ministers for Economic Affairs and Development, Competitiveness, Infrastructure, Transport and Networks, issued following an opinion by the Board of Directors of the Committee of the Regions and Heritage, the Internal Service Regulation is drawn up. Where the conditions and conditions of withdrawal are provided, as well as the register by category of organisation, the details necessary for the application of the provisions of this paragraph shall be laid down. '

5. The Public Benefit Foundation, which has been approved by the Presidential decree of 28.9.2011, which has been published in FEK II 2243/6.10.2011, has a full administrative and managerial autonomy and autonomy. It does not comply with its provisions 2039/1939 (A455), with the exception of those relating to the submission and approval of the budgets and accounts. Within one or more of the entry into force of this Regulation, the institution shall be required to make a similar amendment to its Statute.

6. By a joint decision of the Ministers for Economic and Education and Religion, Culture and Sports shall be paid to the persons entitled to the use of immovable property for the use of immovable property of the General Secretariat of the General Secretariat of the General Secretariat; and Threshold, Culture and Sports for the period from 1.7.2012 until 31.12.2013, provided that the services of the General Secretariat of Education and Religion, Culture and Sports continue to make use of them.

Article 33 Modification of provisions of the Communist Party.

1. In Article 84 of Law 356/1974 a third paragraph is added as follows:

' 3. The notifications provided for in Articles 30 and 30A may be effected by electronic means, with: (a) the documents to be served shall be delivered on a pre-filled basis;

A quantum signature within the meaning of Article 3 (1). 3979/2011, (b) the person to be served has notified

Specific instrument as a preferred device, regardless of whether it has been explicitly consented to its use. Service is deemed to have taken place at the date and time of delivery of the document to the electronic medium declared as a priority. Proof, which will bring a signed electronic signature, on the above-mentioned

28

Concept applies as a performance report. The preceding paragraphs shall apply mutatis mutandis to the submission of the declaration referred to in Article 32. A decision of the Minister for Economic Affairs shall determine any necessary detail for the application of the provisions of this paragraph. '

2. In paragraph 1 of Article 61 of Law 356/1974, the second subparagraph is added as follows:

' By way of exception, for the long-term requirements of the value added tax, with all kinds of increases, the public is to be classified under No 1. 2 series of the same article and prior to meeting the requirements of Article 976 of the Code. '

The provisions of the preceding subparagraph shall apply, irrespective of paragraph 5 of this Article, and in the case of the oral debtors of the Dome, in relation to the requirements of the Dome for the value added tax. For the purposes of Article 2 (1) of Regulation (EEC) No 819/1911, the Commission has decided to terminate the proceedings before the end of the year.

3. The second subparagraph of Article 58 (3) of Decree 356/1974 shall be repealed and the following shall be added:

' By way of exception, if the beneficiary of the contested claims is the Court, the entire classification of its claim shall be paid immediately, which shall be subject to the auction staff member within two months after service in the tax office. A-a decision-making decision that was taken from the table on the basis of the accepted requirement of the Dome. The provisions of the preceding subparagraph shall also apply to the classification tables of lenders drawn up before the entry into force. The time between the recovery and the reassurance of the repayment of the amount receivable by the Court shall not be included in its date of writing. The provisions of the preceding subparagraphs shall, as appropriate, be applied to bankruptcy proceedings, as well as to any other credit grading process, irrespective of the provisions governing it. '

Article 34 Centre for the Control of the Large Wealth Tax (CIC),

The Centre for the Control of Large Enterprises (CIC),

Interregional Auditing Centres of Athens and Thessaloniki and other issues

Of the Ministry of Finance

1 a. It is strongly recommended that the Directorate-General for the Control of Fiscal Control and Management of Tax Inspectors, which is subject to the Directorate-General for Tax Control and Inclusion of Den-Sessions, is strongly recommended. Is based in the Municipality of Athens and its place of residence extends throughout the Territory. The Sub-Directorate A and six Audit Supervisors,

At the same time, they are seconded from the Interregional E-so-called Centre of Athens, which are renamed and transferred to the service of the previous territory, in which an additional sub-address and six additional organisational units of the same level are recommended. In the Centre for the Control of Tax

The following are the responsibilities for the taxable wealth of the whole of the State: (aa) The responsibilities provided for by the provisions of the Treaty.

Article 3 of the Law 2343/1995 (A-211), as applicable, and par. Article 1 (4) of Council Regulation (EEC) No 280/1997 (' 203), as applicable. At the start of its operation, the CDC is responsible for the control of the cases provided for in the decision of the Department of Economic Affairs 1039/2012 (BO-342), as amended by Decision 1202/2012 (Β-3007), Of the cases brought before the Court of Justice of Athens by the decision of the Minister for Economic and Financial Affairs. DEL A 1139975 E 2012/ 10.10.2012 (B΄ 2756), as well as foreign companies from real estate, for which the natural person (s) does not derive from the transfer of a non-member company, to which a foreign company is involved; The natural person appears. (bb) The responsibilities relating to the certificate; and

(i) Forced recovery of the proceeds of the proceeds from the actions of K.E.P.S., for the tax-paid wealth tax.

The tax payers of large wealth are defined or reset by decisions of the General Secretariat of the General Secretariat of the Internal Revenue Service, which are published in the Official Journal of the Government. B.1. The Centre for the Control of Tax

Pluto is structured in two (2) Addresses, here-ten (12) points, of which two stand-alone and one Office, as follows: (aa) Reception Control (1) (1) (1) (b) (b) Control of Control (B) Control (s) up to and (g) Head of the Department of Justice and Home Affairs

Directly: Self-contained Section of Judicial and Legal Counter -

The Committee of the Environment, Public Health and Food Safety Directorate-General for Safety and Health at Work.

Other: Special Section for Administrative and Mechanical Support. B.2. The responsibilities of the Headquarters Control Centre -

Large Plates are allocated to the groups of units, as follows: (aa) Control Sections I up to and 1 Each Audit Office carries out all the responsibilities.

Which are defined in Article 1 (4) of Council Regulation (EEC) No 280/1997 on the cases assigned to it by an act of the Head of the Government of the European Communities; (bb) Automobile Legal and Legal Affairs

At the same time, the group has the same responsibilities as its

In accordance with the provisions in force, in accordance with the provisions in force, as well as those of subparagraphs (a) to (3) and (3) of Article 2 of the Law 280/1997 and the legal support of the B.E.U. It also has the same competences as those of the Board of Directors of the Board of Directors, following the transfer within the jurisdiction of the "Accounting" Section of the Administrative Board, in accordance with the provisions in force, for revenue generated by the Governing Council.

29

The audits of the Government of the European Communities, which have been carried out since the beginning of its operation.

The Section operates an Office of Acknowledgement and Entry of Revenue, which includes the responsibilities described in the preceding subparagraph of this case. (cc) Self-administration of administrative and mechanical engineering;

(i) support. The Section shall have the responsibility of the administrative and non-governmental organisations.

The Committee of the European People's Party The existing ones at the start of the operation

The Court of Justice of the European Communities, 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 and the Court of Justice of the European Communities, the Court of Justice of the European Communities. The relevant file. The audit of these cases will continue and will be completed, without the need to issue a new mandate, by the same or the same eles, who have been assigned, who have been assigned to this purpose in the K.E.P. .. From the Communist Party of Greece, representation is also exercised.

Of the tax authority in the courts for these cases. By decisions of the General Secretariat of the General

The Secretariat of the Court of Justice of the European Communities, published in the Official Journal of the European Communities, specialises in further detail, the procedure and the manner in which cases are concerned and any necessary questions for the implementation of this Decision.

2 a. The Board of Directors (IPA). (Parliament adopted the legislative text) 4002 /2012/1 180) is converted into a special decentralised audit service, which is part of the Directorate-General for Taxation and Management of Revenue and Revenue, in a 'Large Business Control Centre (CIC)', has its seat. In the City of Athens and its place of residence extends throughout the country. The Centre referred to in the preceding subparagraph shall have the following information:

Having regard to the Treaty establishing the European Community, and in particular Article 3 thereof, Council Regulation (EC) No 2343/1995 (1 211) and (l) 4 of Article 1 (1) of Council Regulation (EEC) No 280/1997 (1 203), in the same way as the powers of attestation and the enforcement of revenue relating to large undertakings of the whole of the Territory, for the revenue accruing from its audits. The service. As far as control is concerned, the Communist Party of the European Communities has competence.

Regular (definitive) tax control, in: (aa) Fiscal, generally, with annual gross

Revenue over twenty-five million (25 million) euro.

(bb) Associated undertakings, irrespective of the length of their annual gross revenue or to undertakings of the associated undertakings which are obliged to draw up consolidated financial statements, in accordance with its provisions Article 90 of the Law No 2190/1920, regardless of the management and the level of their gross assets.

(cc) Undertakings derived from any of the activities concerned, as well as prior to the processing of operations.

The large companies are defined or rectified.

The General Secretariat of the General Secretariat of the Court of Justice of the European Communities shall be published in the Official Journal of the European Communities. B.1. The Centre for the Control of Large Enterprises

It is raised in two (2) Addresses, 13 (13) points, of which three self-contained and one Bureau, as being: aa) Control Subdirection Control (s) up to and up to (bb) (b) Subdirection of Control (s) (f) up to (e) g) The Head of Control Of the ESF, under the heading of

Directly: Self-contained Section of Judicial and Legal Counter -

The Committee of the Environment, Public Health and Food Safety Directorate-General for Safety and Health at Work.

Other: Special Section for Administrative and Mechanical Support.

Iii - Self-employed fiscal procedures. B.2. The responsibilities of the Great Control Centre

Business is divided into the organic units-see, as follows: (aa) Control (s) up to and 1. Each T-control exercises all responsibilities.

Which are defined in Article 1 (4) of the first paragraph of Article 1 of Council Regulation (EEC) No 280/1997 on the cases assigned to it by an act of the Head of the Government of the European Communities.

Extraction. The Section shall exercise the same competences as those of

In accordance with the provisions in force, in accordance with the provisions of Article 2 (3) (a) and (3) of Article 2 of the Law 280/1997 and the legal support of the Board of Directors. It also has the same competences as the Board of Directors of the Board of Directors, following the transfer to that of the responsibilities of the "Accounting" Department of the Internal Revenue Service, in accordance with the provisions in force, for the instruments derived from its audits. K.E.M.S. and also track the established tax revenue in the tax office. The Bank operates an Acknowledgement and Receipt Office;

Revenue, which includes the sections of the Section, which are described in the preceding paragraph of this indent. (cc) Self-administration of administrative and mechanical engineering;

(i) support. The Section shall take into account the administrative and soundproofing of the

The Committee of the Environment, Public Health and Social Affairs and the Committee of the Environment, Public Health and Food Safety, Public Health and Food Safety.

The Board of Directors 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 Directorate-General for External Economic Government of the Government. A decision shall specify the date of closure of the Bank.

Other: Cases in respect of which the control of the competent services has been initiated, in accordance with the terms of reference No 1039/2012 as it applies, until the date of publication of the present report, shall be checked by the competent authorities.

30

Other than the cases transferred to the Big Pluto Tax Inspection Centre. From the CIC, representation is also exercised.

Of the tax authority in the courts for these cases. By decisions of the General Secretariat of the General

The Secretariat of the Court of Justice of the European Communities, published in the Official Journal of the European Communities, specialises in further detail, the procedure and the manner in which cases are concerned and any necessary questions for the implementation of this Decision. Since the beginning of the Operational Programme, the

All activities relating to non-milk undertakings shall be treated as long as they are not included in subparagraphs (a) and (b) of this paragraph, by the tax office of large enterprises in the relevant tax offices and on the Corporate Companies.

3 a. In the Interregional Auditing Centres (ICRC) of Athens and Thessaloniki, in addition to the responsibilities provided for in Article 3 of the Law. Council Regulation (EC) No 2343/1995 (1 211) and (l) Article 1 of Article 1 of Council Regulation (EEC) No 280/1997 (OJ No L 203), as applicable, shall be transferred by the Administrative Commission to the Office for Official Publications of the European Union and, on the basis of the provisions of Article 1 (1) of Regulation (EC) No 280/1997 (OJ No L 203, p. 1). The European Parliament and the Council of the European Union As regards control, the Interregional Audit Office

Centers have a regular (definitive) tax audit in taxable persons with an annual gross income of more than three million (EUR 3 million) and up to twenty-five million (25 million) euro of their territorial integrity. A. The Interregional Court of Auditors (ICRC) A -

The Committee of the European Parliament, the Council and the Commission P-addresses and 11 (11) T sections, of which: (a) Control of Controls 1 (1) (b) (b) Reception of Controls B, B and C (c) (c) (c) The Head of the Board of Directors of the Board of Directors Are included, a -

Direct: aa) Automated Legal and Legal Assistant

(b) Office for Administrative and Mechanical Engineering Office of the Office for Official Publications of the European Union

Extraction. Other: The responsibilities of the Interregional Court of Auditors

The Centre of Athens is allocated to its organizational units as follows: (a) Sections I up to and including Each Section of Audit exercises all the responsibilities

Which are defined in paragraph 4 of Article 1 of the Law 280/1997 on cases which are awarded to an act of the Board of Directors of the Board of Directors; (b) Self-appointed Section for Legal and Legal Affairs;

The Section has the same competences as those of the

In accordance with the provisions in force in accordance with the provisions of Article 2 (3), Article 2 (3) (d) 280/1997 and the legal support of the ECJ. In addition, it has the same responsibilities as those of the Section.

In accordance with the provisions in force, the Board of Directors of the Administrative Board of Directors of the Board of Directors shall, in accordance with the provisions in force, in accordance with the provisions in force on revenue derived from the audit of the Board of Directors, which shall take place from the beginning of the proceedings; The results of this study should be considered. The Bank operates an Acknowledgement and Receipt Office;

(c) Office for Administrative and Mechanical Assets, which includes the sections of the Section, which are described in the first subparagraph of this indent.

The Office takes over the administrative and soundproofing of the

EC 7/8-1991, point The Interregional Court of Auditors (DCI)

Thessaloniki is reconstituted and structured in four (4) sections and two Offices, as follows: (a) Headquarters (a) up to and including C (b) Legal and Legal Support, in the

(c) Office of the Administrative and Mechanical Assault Office; c) Office for Administrative and Engineering;

Extraction. Other: The responsibilities of the Interregional Court of Auditors

The Centre of Thessaloniki is divided between its Chambers and Offices and is the same as the competence of the non-member countries and offices of the ECJ.

Iii - The par. Article 23 of the EEC Treaty Regulation (EEC) No 3259/2004 (' 149) no longer applies. By decisions of the General Secretariat of the General

The Secretariat-General of the Court of Justice of the European Communities, published in the Official Journal of the European Communities, specialises the competences of the Athens and Thessaly-VicePresident, each need to be consulted on these cases and for its implementation. Your paragraph.

Other: Cases in which the control of the competent authorities has begun, in accordance with the provisions laid down in Decision No 1039/2012, as is the case until the opening of the Athens and Thessaly-Victory Company with their new establishment, controlled by In addition to the cases transferred to the Great Wealth Tax Inspection Centre. The existing ones at the start of operations

Council of Athens and Thessaloniki with their new comparisons, cases, assigned to: i. Under the existing Audit Supervisors of the Athens DEK and ii. In accordance with the provisions of paragraph 1 of the Statute of the Court of Justice of the European Communities, the Court of Justice of the European Communities shall be responsible for the implementation of the Statute of the Court of Justice. Article 2 of Article 2 of the Law 280/1997, in the Sections E-to-and III of the Athens DEC and the Sections I and II of the Court of Justice of Thessaloniki, instead of-stacked, with the exception of those transferred to the Big Pluto Control Centre. If the inspection has not been completed, he may be appointed by the same officials to whom he has been assigned to the original control order, regardless of whether these employees have been placed in another T-name without having to A new command is required. During the period required for the completion of the audit, the staff member shall be deemed to serve in the

31

The control body responsible for carrying out this audit.

4. The Head of the Judicial and Legal Support Division of the K.E.P.A., K.E.M.S. and the ECJ are answerable to the Court of Auditors, pursuant to the provisions of the Law 16/1989 (1st 6).

5 a. The Centre for the Control of Taxation of Wealth and Large Enterprises, of the Submissions and of these matters, with the exception of Judicial and Legal Support and Administrative and Mechanical Support, there are officials, (i) category of the IP, the Exportional and the non-aligned, applicable to the provisions applicable to the products, addresses, control and inspection bodies of the ECJ of Athens and Thessaloniki. The Judicial and Legal Support Sections

There are a number of employees in the Department of Health and Social Affairs of the Ministry of Education and the Department of Health and Social Affairs of the Department of Health and Social Affairs of the Department of Health and Social Security. (i) priority with a degree of legal study or non-practical experience. The Department of Administration and Engineering Y -

(ii) support for the Central and East European countries of the European Union and the relevant provisional ones.

6. The opening time of the Eleftherios Tax and Large Business Tax Centres, as well as the new sections and secretariats of the Athens and Thessaloniki IOUs and the period of closure of the D.O.Y. Is defined within one month from the publication of this law.

7. Judgments of the General Secretariat of the General Secretariat of the Court of Justice of the European Communities, published in the Official Journal of the European Communities, shall be defined as follows: The organisational positions of staff, by category,

A branch and speciality of the Centre for the Control of Taxation of Great Wealth, of the Centre for the Control of Business and of the Athens and Thessalonians, as well as the positions of Auditers of Acknowledgement and Incentive Inflation of the Revenue of the State of the State; Article 4 of the Law NO 3943/2011 (66). Other: The Court held that, in the case of the Court, the Court of First

Services, the further specificity of the departments and their distribution to the organisers of the preceding paragraphs, as well as any other issue, which is caused by the transfer of responsibilities or powers to the application of the provisions of this Treaty. (iii) Article and in the operation of the above services. C. The operational regulation of the Control Centres,

Of the Regional Audit Centres and the Boards, their staff regulations and the description of their jobs.

8 a. In paragraph b of the paragraph. Article 55 of the EC Treaty EUR 4002/2011 (180), as added to the para. Point 9 of Article 4 of n. 4038/2012 ('14 '), after the word' abolished ', the words' or to suspend the operation 'and after the words' any level 'shall be entered in the words' or on behalf of organic agents'.

Of persons subject to them '. In paragraph a (a) of the paragraph 15 of Article 55

Of n. 4002/2012 (EU180), after the words "Self-employed office" shall be the words "or from the Office, Directorate-General or Section at a Subdirectorate or on the Department of Public Health or Customs". Organisational positions, by category, by category

The Ministry of Economic Affairs, the Ministry of Economic Affairs and the Ministry of Economic Affairs, published in the Official Journal of the European Communities, are appointed and appointed. The number of posts in the Department of Attestation of Acquisitions and Analyses of the State Revenue and the Organisational Groups, to which they are distributed and redistributed, shall be determined and reclassified. Other provisions of Article 4 of the Law 3943/2011. The preceding subparagraphs shall be without prejudice to the provisions laid down in paragraph 7 of this Article.

9 a. Decisions of the institution responsible for setting up an institution, published in the Court of First Instance, may be grouped together bodies (committees, councils, working groups or experts) of the Ministry of Economic Affairs, in any case. 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 and the Court of Justice. For example, a coordinator or a member. Where for the participation of members, rapporteurs or lines,

In the case of a collegiate body of the Ministry of Economic Affairs of the Ministry of Economic Affairs, it is required as a formal condition that the possession of a 'A' or a 'B' is required, as follows, to the possession of at least C or D, respectively, of grade c. Where, for the legitimate constitution of a collective organisation,

Provision is made for the participation of Head of the General Secretariat of the Ministry of Economic Affairs, as chairperson, coordinator or member, in cases where he does not exist or is missing, with a decision by the institution responsible for constituting such an institution; In the position of the Head of Directorate-General in the collegiate body and until such time as this position is filled in the Directorate-General, a Head of the Directorate or department of the Directorate-General of the same General Directorate-General of the Ministry of Finance.

10. The first subparagraph of Article 33 (5). 1882/1990 (Α43) is replaced by the following:

' 5. The tax authorities shall only issue certificates and attestations, including decisions of the Economic and Social Committee, or in joint decisions of the Economic and Social Committee and the competent case of the Minister, which shall, at the time of the first application of the procedure, be adopted by the Council. They shall be issued within a period of two months from its publication. '

11. In the Special Committees for Social Security of n. Regulation (EEC) No 57/1973 (2149) and Decision No 139491/16.11.2006 of the Joint Ministerial Decision, as applicable, operating in the local authorities (O.T.A.) and which are reconstituted by a Joint Ministerial Decision, not participating in the Joint Ministerial Decision. Of this provision, officials of the Ministry of Economic Affairs. The information required for the operation of the Committees is requested in writing.

32

Of these and are also provided in writing or in writing, by the competent tax authorities or the G.P.S.

12. At the end of Article 21 (4). A new subparagraph shall be added as follows:

' In proceedings relating to Articles 17 and 18 of this law, the appearance of the witness to the audience shall not be compulsory, if a written information is made on the part of the competent prosecutor or of the court by the Head of the Court of Justice. The control over the duration of the concealment of the income withheld or the duration of the non-performance or inaccurate performance or retention of the non-remunerative or inaccurate value added tax, Of turnover, as well as the deductible and liable taxes, charges, or Contributions and payments of such taxes, levies and levies on the basis of foreseeable increments, fees and charges, at least three days before the date of the case. '

13. The first subparagraph of Article 7 (2) of Article 7 (2). Regulation (EEC) No 2685/1999 ('35 ') applies to checks carried out by the institutions of the para graph 2 of this Regulation.

Article 35 Charges for the General Secretariat of the International Revenue Service

1. The planned evaluation of Article 55 (21). For other servants, regardless of the extent and position, of all departments within the General Secretariat of the Court of Justice in order to attain the qualitative and quantitative objectives laid down. By a decision of the General Secretariat of the Court of Justice of the European Communities, published in the Official Journal of the European Communities, the criteria for the assessment of officials, the procedure, the evaluation bodies and each necessary detail of the application of the Staff Regulations shall be laid down in the Rules of Procedure. Of the whole procedure.

2. Paragraph c (c) of the para. Article 55 of the EC Treaty EUR 4002/2011 (1 180), as added to the para. Point 9 of Article 4 of n. Having regard to the Treaty establishing the European Community,

' By decisions of the General Secretariat of the Court of Justice, published in the Official Journal of the European Communities, following an opinion from the Secretary-General of the Ministry of Administrative Reform and the Internal Governance, it may be determined or revoked. The internal structure, in particular, of the General Secretariat of the General Secretariat of the Department of Economic and Social Affairs and to be set up or to be organised, or to be organised, shall be set up in accordance with the provisions of the General Secretariat of the Court of Justice of the European Union. It shall be the case. '

3. The title of Subparagraph E. 2. Of par. In the first article of the v. 4093/2012 (A΄ 222) shall be replaced by:

' SUB-PARAGRAPH 2. COMPOSITION OF THE GENERAL SECRETARIAT OF THE PUBLICATIONS OFFICE '.

4. At the end of indent 2 of the second paragraph of Article 1 (1) of the first paragraph of Article K. 2. 4093/2012 a sub-indent is added as follows:

' or. Public Family Services (D.O.D.). '

5 a. At the end of sub-indent 5 of paragraph 3 (a) of the first paragraph of paragraph E. 2 of the first v. The following words shall be added after the words'distribution of human potential':

', without prejudice to the second subparagraph of paragraph c (c). Article 55 of the EC Treaty (MILLION ECU) Other: After the first paragraph of paragraph 6.a of the

Paragraph E. 2 of the first paragraph of Article 2 of the article. A new subparagraph shall be added as follows:

' Exceptionally, until 30.12.2013, the parallel exercise of the functions of the General Secretariat for Information Systems is hereby authorised. ' Other: At the end of the subsection E. 2 of the parga -

As for the first article of article 1 of the article. 4093/2012 shall be added as follows:

' 7. Where 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 Council, the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat of the Directorate-General for the General Secretariat of the General Secretariat of the General Secretariat of the Directorate-General for the General Secretariat of the General Secretariat of the Directorate-General for Economic and Financial Affairs, shall be deemed to be the General Secretariat of the General Secretariat of the General Secretariat of the General Secretariat. '

6. The specialty of the Member State from the Commercial sector, as defined in Article 34 (3) of the Law, is abolished. NO 1882/1990. The organizational positions of the national civil servants who brought the eligible specialty are added to the total of the Afghan positions of the national civil servants without a qualification.

Article 36 Modification of provisions of n. No 3842/2010, 4021/2011 and the n. 4060/2012

1. The second subparagraph of Article 48 (4). Regulation (EEC) No 3842/2010 (Part 9) is replaced by the following:

' Specially for the year 2013, it is prohibited to draw up an ensign document, which is transferred by a natural person with a trade or a personal charge or a personal property or a transfer of rights to it, if it does not. (a) a certificate from 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 of the Office for Official Publications of the European Communities in 2009. This, on the basis of the validation of a copy of the clearance of the CSE, 2009, or (b) (i) a certified copy by the tax office of two (2) copies of the written declaration referred to in Article 8 of the Law. 1599/1986 (' 70) of the natural person, which declares the time for the acquisition of the property, and to which a copy of the title is attached to the property where the property was acquired after 1 January 2009. In particular, for the year 2013, the registrations and supervisors of the information offices are obliged to refuse the transcription or entry in the official books of a document in accordance with the preceding subparagraphs if they do not The preceding subparagraph, where appropriate, shall be annexed to the preceding subparagraph. ';

2. The third of the second paragraph of Article 53 (3) of the Law. 4021/2011 (1 218) is replaced by the following:

' In cases where a negative difference arises,

33

The amount shall be reimbursed by the tax on the income tax of the indebted tax office. '

3. The deadline of Article 44 of the Law. Regulation (EC) No 3763/2009 (' ' 80) for the purpose of drawing up a permanent real estate transfer agreement shall be revived from 1.3.2013 to 30.6.2014.

4. In the third paragraph of Article 83 of the Law. 3842/2010 (1 58) the word 'and' shall be deleted and the words'shall be added to the words' and the words' to companies incorporated and operating in accordance with the provisions of Law 2687/1953 (second 317) and the n. (') SEE PAGE 27.

5. At the end of the paragraph (a) of Article 76 (6), the words "shall be added if he proves that he has domicted or habitually resident in that State."

6 a. Article 2 (2) of the Law 4060/2012 (A΄ 22) instead of the date of '31.12.2012' shall be replaced by '31.5.2013'. Other: At the end of the first subparagraph of paragraph 1

Article 8 of the Law (') 2628/1998 ('151) instead of the words' applied in the rest of the text 'shall be entered in the words' without requiring an opinion of the institution of the institution from which the staff member is seconded. ' Other: At the end of Article 8 (1)

No 2628/1998, as replaced by Article 11 of the Law. The following subparagraph shall be added: 3965/2011 (1 113):

' If the duties of a Head of Directorate or Division are delegated, the time for the exercise of such duties shall be determined as a time of service in a position and duties of a Head of Division or of a Member State to the institution from which the staff member has been seconded for each entry. Consequence. '

Article 37 Rate of payments for tax controls

1. The last subparagraph of paragraph 2 (b) of Article 67 of the EC Treaty. (n. (2238/1994, (151) shall be replaced by the following:

' Where the provisional check reveals that the tax data are not registered or inaccurately recorded in the books, the condition shall become mandatory in accordance with the provisions of Article 80 of the Law. 3842/2010 (A1 58). '

2. The second subparagraph of Article 67A of Article 67A shall be replaced by the following:

' This audit shall be carried out by the Head of the audit department for one or more items and tax objects if they are audited by the Directorate-General for Taxation Control of Revenue and Revenue, and Conflicts with the audit service on the basis of:

(a) the details of the dossier; (b) the information sheets; (c) the audit reports of the Board of Directors and others;

(d) books and information which will be invited to the attention of the Ministry of Economic Affairs;

(e) the information and information of the persons concerned;

Referred to in Article 17 of n. Regulation (EEC) No 3842/2010 and (f) the data obtained from the machine

The Committee of the European People 's

3. The last paragraph of par. Article 67A of the Income Tax Code is replaced and a new subparagraph is added as follows:

' 5. The selection of cases to be checked shall be carried out by the Directorate-General for Fiscal Control and Control of Revenue in accordance with the provisions of the Law. NO 3842/2010 ('). The Head of the Audit Office is required to propose to the Directorate-General for Taxation Control and Public Revenue for Option cases for selection based on burdensome evidence at its disposal. '

4. Of the unchecked cases of income tax and other tax objects in respect of which the limitation period is imminent, in accordance with the provisions laid down, the cases which present a tax interest are checked. The selection to audit these cases shall be made using risk analysis methods in accordance with Article 80 of the Law. Regulation (EEC) No 3842/2010 ('), as well as those relating to the possibility of recovering the amounts to be certified. By decisions of the General Secretariat of the Court of Justice,

The main elements and criteria are to be taken into account for the determination of the positions to be audited, the thresholds corresponding to them, and any other relevant issue for the implementation of the provisions. Decisions may be set at a rate of up to 20 % of the subject under control without the use of risk analysis methods, based on general aggravating factors found in the audit services.

5. Of the unchecked cases of income tax and other tax measures in respect of which the limitation period is to be applied in accordance with the provisions laid down for which an order has been issued until the time of limitation. The Court of Justice of the European Court of Justice of the Court of Justice of the European Court of Justice of the Court of Justice of the Court of Justice of the Court of Justice of the European Court of Justice of the Court of Justice of the Court of Justice of the Court of Justice of the European Court of Justice of the European Union

The provisions of the preceding subparagraph shall apply to cases where the limitation period expires on 31.12.2013 and after.

6. Article 80 of the Law 3842/2010 (1 58) is replaced by:

' 1. The selection of cases, as well as the years to be checked, shall be made using risk analysis methods, based on: (a) qualitative characteristics such as legal

Form, the category of books of the Code of Books and Elements (186/1992, A-84) and the Code of Tax Imaging Code (v. 4093/2012, A-222), the branch or field of activity, depending on the risks and Infringement of this provision, the existence of infringements and omissions in the provisions of the tax and customs legislation, depending on the type, weight and frequency of the information, the existence of data from data banks System or from checks to third parties or from third sources for withholding tax or commission (i) tax injunctions and the general tax image and behaviour of the users.

34

(b) In economic data such as gross income, expenditure, net profit or loss, factors of gross and net profit, data from direct and indirect taxation declarations and available data from databases, statistical analysis, implementation Data extraction techniques and other sources of information; c) Spatial and temporal data, such as place

Production and distribution, seasonal activities and local particularities. By decisions of the General Secretariat of the Court of Justice,

In the event of a failure to comply with the requirements laid down in Article 3 (1) of Regulation (EC) No 32003/2003, the Commission shall submit to the Council a proposal for a Council Regulation (EC) amending Council Regulation (EC) No 32003/2002 laying down detailed rules for the application of Council Regulation (EC) No 32003/2003 on the common organisation of the market in milk and milk products. By decision of the Court of Justice, the Court of Justice

A sample of income tax declarations, without the use of risk analysis methods.

2. The provisions of the preceding paragraph shall also apply to other taxes.

3. The provisions of Article 3 (2) of the Law Article 9 (1) of Regulation (EEC) No 2166/1993 (' 137), Article 9 of Chapter II of Part A of the Law. No 2324/1995 (1 146), Article 2 of the Law. 2733/1999 (1 155) and Article 20 of the ECSC Treaty. 3371/2005 which provides for the priority tax control of categories of undertakers to be applied.

4. The provisions of the preceding paragraphs shall take effect from the time of adoption of the relevant decisions of the General Secretariat of the Revenue and Revenue, in particular those specified therein.

5. The selection of cases and years to be checked shall be determined in accordance with paragraph 1 of this Article regardless of the provisions of Articles 66 to 67A of the Income Tax Code (v. The Court of Justice of the European Union and the Court of Justice of the European Union. REGULATION (EC) NO 2859/2000 (2). '

7. In paragraph 2 (c) of Article 68 (c), the following indent shall be added as follows:

' or (d) shall reach the tax authorities in accordance with the provisions of Article 26 (9). 3728/2008 (A258). '

Article 38 Amendments to n. 2238/1994 and p. 4110/2013

1. The provisions of Article 13 (2) of Article 13 (2) shall continue to apply to transfers of shares or foreign non-resident companies to any financial institution acquired by 30 June 2013. Regulation (EEC) No 2238/1994 (1), as applicable before replacing them with Article 2 (7) of the Law. 4110/2013 (17). In the event of transfers of shares from 23 January 2013 until the date of publication of the reserve, the tax due will be paid within one month from the publication of the present day without the sanction.

2 a. In the case in point (a) and in the second subparagraph of Article 1 (3) of the first paragraph of Article 1. 4110/2013 after the -

The "Disability Certification Center (CDC)" and "KEDP" respectively shall be added to the words "or to the former of the Land of the Land of the Land of the Land of the Land of the Land of the Land." Respectively. B. In the first subparagraph of paragraph (a) of the para.

Point 4 of Article 1 of n. 4110/2013 after the word "(PI)" shall be added the words "or the High of the High Representative of the Ministry of Agriculture".

3. In paragraph 4 and in the two verses of paragraph 5 of article 16 of n. Regulation (EEC) No 1798/1988 (1 166), replaced by Article 18 (2). 4110/2013, after the words "of the Communist Party" And "from the State Department." Respectively, the words'or the FTL' are added. And "or the FTL." Respectively;

4. Article 16 (4) of the Law Regulation (EEC) No 1798/1988, as replaced by paragraph 2 of Article 18 of the Law. 4110/2013, after the words'customs', the words'or tax' are added.

5 a. In the case (a) of Article 28 (1). 4110/2013 after the words'Articles 1' are added within brackets the words'(paragraphs 1 and 2)'. Other: At the beginning of the first indent of paragraph 1

Article 28 of the Law The words "Article 1 (3)" shall be added to 4110/2013. Other: In the case of Article 2 (1) of the Article

28 of which: 4110/2013 the words "for fixed assets acquired" shall be replaced by "for expenditure effected by management periods beginning."

6. In Table 1 of the first subparagraph of Article 31 (1) of Article 31 of the EC Treaty, the words "Intangible elements and rights: 10 %" are replaced by the words "Intangible elements and rights and receipts-years of depreciation: 10 %".

7. The last paragraph of par. Article 32 of the EC Treaty, as amended by Article 32 of the EC Treaty, has been replaced by that article. Article 4 of the Law 4110/2013 is replaced by the following:

' In such cases, irrespective of the category of books, the relevant function of the undertaking shall be judged by the Committee referred to in Article 70 (5), with a reference to the rules laid down in paragraphs 6, 7 and 8 of the same Article. '

Article 39 Amendment of n. No 2960/2001 and of. 4072/2012

Concerning the registration of trade for oil drilling

1. Paragraph 9 of Article 147 of the Law. 2960/2001 'National Customs Code' (1st 265) is replaced by:

' 9. In the event of an entry or an incorrect registration or incorrect registration of the oil stocks of oil stocks in the Monitoring Information System within the deadline of fourteen (14) days referred to in Article 73 (2) In the case of the present law, a hundred (100) euro shall be charged per tax item, reserving the provisions of this law. In the case of the members of the European Court of Justice of the European Communities,

Hereby give an advance notice or inaccurate registration

35

In the case of all the customs authorities, in the case of all customs authorities, a total of EUR 500 (EUR 1 500), when the number of non-member countries, is subject to the conditions laid down in Article 3 (1) of Regulation (EC) No 1408 / Or inaccurate registrations of transactions by member of the Governing Council, up to fifty (50) tax items, the first three thousand (EUR 3 000) was the number of outstanding or inaccurate registrations of transactions, by member of the Governing Council. Fifty-one (51) to 100 (100) tax data at six thousand (EUR 6,000) of one hundred and one (101) and up to 150 tax data and further 50 per 50 tax data in excess of 150 if the member of the DIA submits a request to the Customs Office and pays the debateable fines. The simultaneous waiving of Article 152 of the Law. 2960/2001 fixed within two months after the adoption of the list of accounts. In the case of a DIA, he has made a

Registration of oil trade in matrimonial or on-the-record or inaccurate registration of more than one hundred and fifty (150) tax records per calendar year or in an overdue or inaccurate registration of less than 150 (150) However, it is clear from the competent authorities that there is a risk of error, and a penalty must be imposed by the registration of the member from the register. It does not constitute an inaccurate infra

A statement which has been re-introduced to the above-mentioned system by a member of a DIA, within the scope of Article 73 (2) (a) of this Act of 14 (14). '

2. Paragraph 8 of Article 320 of the Law. 4072/2012 (1 86) restated as follows:

' 8.a. The provisions of the second subparagraph of paragraph 9 of Article 147 of the Law. Regulation (EC) No 2960/2001, as replaced by 'Investing investment tools, credit provision and other provisions' are also applicable in the case of an early registration or inaccurate registration of oil business transactions in Informatics. A meeting of the Oil Diesel Monitoring System, which was held from 1.1.2011 until the date of publication of the present, reserve requirements for provisions. B. For the cases of members of the FET for which

The issuing of an inventory operation for the non-inclusion, forward or incorrect registration of oil tanning oil in the Information Technology Monitor for the year 2011 should be issued at the latest. Three (3) months after the adoption of the "Investment tools for development, provision of credit and other classes". For the cases of members of the European Court of Justice.

The issuing of an inventory operation for the non-inclusion, forward or incorrect registration of oil oil stocks in the Information Technology Monitor for the year 2012 shall be issued at the latest. 6 months after the adoption of the Law on Investment Firms, the provision of credit and other provisions. Other: The application and payment of the debt shall be charged

Article 152 of the EC Treaty and Article 152 of the EC Treaty. 2960/2001 fixed legal instruments in accordance with the provisions of the preceding subparagraph may be submitted within a period of two months after the entry into force of the law "Development tools, credit provision and other provisions" In the following cases: aa. Where it has already been issued and charged

An action has been taken and no action has been brought against it or has been brought, but it has not been adopted on the basis of an ultimatum by the Administrative Court, with an obligation to resign from the right of appeal to the courts or to the legal instrument already established.

B. Where the amount charged has already been paid in excess of the ceilings laid down in the preceding subparagraph, the difference shall be made in respect of the difference between the premiums paid and the planned ceilings. The preceding subparagraph.

HEAD OF DEPARTMENT OF WORK REGULATORS,

SOCIAL SECURITY AND WELFARE AND RURAL DEVELOPMENT AND FOOD

Article 40 Special effects of three children and children

1. It is specifically paid to families with three or more dependent children, a special effect of three-child and 400-year-old children, which is fixed at five hundred (500) euro per year for each child, provided that the family curator is up to 40 Five thousand (45,000) euros for three-child families. The upper limit of family income is increased by three thousand (3,000) euro for four children and four thousand (4,000) euro for each additional child for families with more than four children.

2. As dependent children, children derived from marriage, of course, adopted or recognised, if they are, and do not exceed the 18th year of their age or the 19th year, if they are in the middle of training. In particular, for children attending higher or higher education, as well as in Vocational Training Institutes (I.E.K.), the effect is paid only at their time of study provided for by the institution of each faculty and in a The case beyond the conclusion of the 24th year of their age. In addition, as dependent children for the benefit of the right to receive the allowance, account shall be taken of the periods of invalidity of 67 % or more, as well as the child-bearing child or deposed children who are family and have come back. Death of both parents.

3. In the event of the death of the beneficiary or the perpetrator of the child of his or her living or divorce, the effect shall be paid to anyone who has the sole or sole responsibility of child maintenance. The effect shall be paid on the same terms and conditions as to the father, who has-have-have-have-have-more live children from different marriages, as well as the laws recognised or adopted by him, if he/she has the same Their sole responsibility for feeding and the mother is not subsidised for these children.

36

4. The effect of paragraph 1 shall be granted on request and shall be paid in three instalments. For the term of office, due to the completion of the limits laid down in paragraph 2, where appropriate, limits, as the day of birth of the children, shall be 31 December of the year of birth and, in the case of students or students, the end of the academic year. Or a student year. Especially for the first application of beneficiaries are all dependent children born until the date of submission of the application and the right: (a) from 1.1.2013 for children born until 31.12.2012 and (b) since 1 January 2013. The following month of birth for children born in 2013.

5. The effect is given to the following categories of persons, if they have permanent and continuous 10-year residence or residence in Greece, are taxed in Greece and their dependent children are located in Greece: (a) Greek citizens; (b) foreign nationals Of which a bulletin is issued;

(c) citizens of the European Union, (d) citizens of the countries belonging to the European Union;

Economic Area (Norway, Iceland and Liechtenstein) and Swiss citizens, e) recognised refugees each;

As far as Greece is concerned, it is governed by the provisions of the 1951 Convention on the Status of Refugees (N.d. 3989/1959, A' 201), as amended by the 1967 New York Protocol on the Status of Refugees (.v. 389/1968, A-125); Stateless persons, whose status is limited

In Greece, it is governed by the provisions of the 1954 Convention on the Status of Natives (v. 139/1975, A176), (g) Beneficiaries of the humanitarian status, (h) nationals of other Member States who are legally resident in the territory of another Member State.

Greece and parents of children of Greek nationality. 6. Relevant appropriations entered in the budget;

The Ministry of Labour, Social Welfare and Welfare.

7. By a joint decision of the Ministers for Economic and Labour, Social Security and Welfare, which is issued within a period from the publication of the present, the supporting documents required for proof of the 10-year residence or permanent residence shall be laid down. Greece, the procedure for granting the licence and the form of payment. These decisions are also set out in the implementation of the provisions of this regulation.

8. The par. Article 7 of the Law 4110/2013 (' 17) is hereby repealed.

Article 41 Modification of provisions of n. 3863/2010

(Parliament adopted the resolution) Article 6 of the Law 3863/2010 (1 115) is replaced by the following:

' Physicians, after special training, shall be assessed by a committee, composed of: (a) the head of the Directorate-General for Insurance;

IKA-ETAM, as President, with deputies;

(b) the head of the Directorate-General for Employment and Health at the IKA-ETAM Work Directorate;

(c) a representative of the Panhellenic Medical collector, a representative of the Department of Health and Safety at the Department of Health and Safety at the Department of Health Services.

(d) a representative of the Panhellenic Federation of the United States;

TRAINING TRAINING TRAINING, which is indicated by the Deputy in the Panhellenic Federation of Scientific Associations of Human Resources (POWEEP-EEPY), e) a representative designated by the National

(f) the Head of the Legal Service; (f) the Head of the Office of the Legal Affairs Committee;

(g) a representative of the Ministry of Health, with his deputy from the same department;

It is proposed by the Minister for Health to replace it. '

Article 42 Ministry of Foreign Affairs

Rural Development and Food

1 a. For the control costs of par. Article 14 of the Law No 3460/2006, as amended by: Article 27 of the EC Treaty Regulation (EEC) No 3698/2008 (1 198) is applicable and the provisions of paragraph 1 shall apply. Article 9 of Council Regulation (EEC) No 113/2010 (1 194). Other: Expenditure for audits of the Ministry of Agricultural

References: Conclusions of the Lisbon European Council: OJ L 83, 5.5.1998; COM (2000) 515; 2002 General report, point 710. Article 14 of the Law Regulation (EEC) No 3460/2006, as amended by: Article 27 of the EC Treaty Regulation (EC) No 3698/2008 and applicable during the year 2012 shall be cleared at the expense of the appropriations for the Regular Budget of the Ministry of Rural Development and Food in the ECE 0567 year 2013, and-the derogation of any general or specific provision.

2. Decisions of certain evaluators and the setting-up of opinions committees adopted pursuant to the Act. 1737 1/Ari. 704/ 20.11.2008 (B΄ 2497) a decision of the Ministers of the Interior, Economic and Financial Affairs and Rural Development and Food, as amended and valid, shall be considered as the legal act.

Article 43 Rates for supporting documents submitted by the Commission

Foreign residents

1. In the first paragraph of Article 83 of the Law 3842/2010 (1 58) the words'Owners'. Are replaced by the words'fiscal resident in Greece'.

2. Paragraph 7 of Article 61 of the Communist Party. (n. 2238/1994, 1 151), as amended by § Point 5 of Article 12 of n. Having regard to Regulation (EEC) No 3943/2011 (' 66), replaced by that amended provision, as follows:

" The natural person who declares resident abroad and acquires actual income accruing

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In Greece, it is required to present a tax on income tax, a certificate from the tax authority of the State in which it declares a resident from which it is a tax resident of that other State, or For a copy of the income tax clearance or, in the absence of liquidation, a copy of the declaration made in the other State. This certificate shall be issued by the tax authority or any other public or other recognised authority. In particular, the natural person employed as a foreign staff in an undertaking subject to the provisions of Regulation (EEC) No 89/1967 (A ' 132) is required to submit together with the statement of income resulting from the entry: a) a copy of (b) to be published in the Leaflet of the Court of Appeal of the Government; as a decision to be taken by his undertaking. (v. 89/1967 and (c) a certificate from the undertaking from which the natural person concerned is employed in an undertaking "..... 89/1967 and the time when this employment begins. '

3. Paragraph 8a of Article 61 of the Communist Party, as amended by the Treaty. Point 5 of Article 12 of n. Having regard to Regulation (EEC) No 3943/2011 (' 66), it shall be replaced by that amended provision as follows:

' By decision of the Minister for Economic Affairs, each necessary detail shall be determined for the application of the provisions of the preceding paragraph. '

4. Paragraph 8b of Article 61 of the EC Treaty, as amended by the Treaty. Point 5 of Article 12 of n. 3943/2011 (Part 1 66) is replaced by the following amended provision, as follows:

' Those who have declared a place of residence or habitual residence abroad and are subject, at the beginning of this law, to a tax only for their income accruing in Greece, shall be obliged to draw up the supporting documents provided for in In paragraph 7 of that Article, within a time limit set by the Minister for Economic Affairs. If they do not comply with or do not comply with the deadlines, they shall be deemed to have their domicile in Greece and shall be subject to a tax on their income tax. The decision of the Minister of Finance determines how to call the taxpayers, the procedure for the submission of trials and any other relevant issues. '

Article 44 Conditions for the acquisition of dividends

Shipowners' companies

1. For the purpose of justifying the total annual expenditure of Articles 16 and 17 of the CAP, the taxable persons of Greece who acquire shares in Greek or foreign shipping companies with Greek or foreign ships, or Holding companies holding directly or indirectly the shares or shares of the shipowners in accordance with Article 26 of the Law. 27/1975, as is the case, either by the declaration of income tax or during the checks carried out for the purposes of income tax the following supporting documents:

(a) Acknowledgement of either the Greek or foreign ship;

The acquisition of a holding company in Greek or foreign (holding company) holding directly or indirectly the shares of the shipowner and distributing the shares of the taxable person as a shareholder Of the company, the amount paid in respect of the ship and the name of the vessel (number of registration and registration number, no. (a) the exploitation of which results in the relevant product.

(b) In the event that the issue is paid by a foreign ship owner with a foreign official copy of the relevant installation permit in Greece of the managing company which, in accordance with the provisions of Article 25 of the Law. 27/1975, it deals exclusively with the management, transfer or chartering of ships and a certificate from the department of the Ministry of Education and the Aegean that it has been declared and undertaken by this management of the ship.

(c) A copy of the exchange rate for exchange of foreign exchange transactions (BCI) of the respective amounts or of the transfer of foreign exchange transactions. The relevant originals shall be sought by the competent authority.

2. The payment of the dividend can also be made through the management company, which may also certify the delivery of the dividend. In this case, the administrator shall not be obliged to register the amount of the reference in the books which it maintains. The import of the exchange rate may be paid to the legal persons who are members of the beneficiary of the amount entered.

3. The above conditions apply also to the audit cases concerned.

4. The supporting documents referred to in paragraph 1, with the exception of the supporting documents referred to in point (c), shall also be submitted in all other cases where the origin of the income referred to in the interests of shipowners or companies is to be checked by law. A prison paper.

Article 45

Article 43 of the Law 4111/2013 (A18) is replaced by the following:

' Article 43 Contritue to companies in Article 25 of the Law (76/1975)

1. In the offices or branches of foreign nationals of any type or form, not least in terms of chartering, insurance, settlement of heavy goods, sale or purchase or insurance or insurance of ships with a Greek or foreign occupation; (iii) more than five hundred (500) total (500) total numbers of passenger ships, excluding passenger ships and commercial vessels operating on the external voyages, as well as the representation of ship-owners, as well as undertakings which They have as their object of work the same as the above-mentioned ones. Activities, shall be applied annually for four (4) years on the annual amount of the total imported and translated into euro in accordance with the provisions of Article 25 of the Law. 27/1975 (1 ' 77), calculated with the following scale:

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The above contribution refers to the annual amounts of total imports and converted into euro of the four-year period 2012-2015. In the case where the total annual import

And converted into euro currency transactions is less than the estimated minimum of US$ 50,000 (USD 50 000), the contribution should be calculated for fifty thousand and converted into euros; and To be converted into euro (USD 50 000)

2. The above-mentioned companies by the end of March of each year of the four-year 2012-2015 period shall provide a statement of the calculation of the contribution to the total imported and converted into euro of the previous year, with which Copies of the import certificates, as well as the statement of the legal representatives of the company in the head of the competent Public Economic Service (D. O.) for the taxation of the above-mentioned products, are hereby confirmed. -in debt. The levy referred to in this Article shall be established by the

Head of the Board of Directors of the Board of Directors on the basis of the special allocation of the annual contribution. For the purposes of payment of the levy they shall be liable for each other.

(b) indivisibly, on the basis of the title obtained for one of the obligors, which also applies to the other persons liable for the taking of measures for the collection of the tax: direct, administrative, and general Representatives of each of the undertakings or companies referred to in paragraph 1 of this Article, each separately for the full amount of the levy.

3. The contribution is calculated in US dollars and, together with the special annual declaration, is paid in advance (1/ 4) of the outstanding contribution in euro on the basis of the official balance between these currencies and the time for submission of the declaration. The other three items of contribution (3/ 4) of the levy are paid in three (3) instalments in the months of June, September and not in the year of submission of the declaration. In the event of a failure to act by the person responsible for the declaration provided for by the law or the submission by him of an inaccurate or inaccurate declaration, it is necessary to make the contribution and, in accordance with the provisions of the law, the contribution. 2523/1997 as applicable.

4. By decision of the Minister for Economic Affairs, the special procedure for the submission of the levy is laid down.

Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof,

5. In the case of a natural person who is resident in Greece, from a foreign company of any type or form, who has offices or branches established in accordance with the provisions of Article 25 of the Law. 27/1975 (' 77) and not exclusively related to chartering, insurance, settlement of heavy goods, sale or shipyard or charter or insurance of ships with Greek or foreign nationality over five hundred (500) gross tonnage, With the exception of passenger ships and commercial vessels operating on the external voyages, as well as the representation of shipowners, as well as undertakings having as their subject matter the above-mentioned activities, 10 % (10 %), which is subject to a tax rate of 10 % (10 %). Shall be paid by the beneficiary of the dividend. The person entitled to his income shall pay the due date of this paragraph as a lump sum with the submission of a declaration within the month following that in which the payment or credit was made to the rest of the world. This provision does not apply to undertakings which are to be regarded as being operated by a Greek or foreign official in the management of ships. This tax is levied on dividends paid or credited by the managing year 2012 and after (financial year 2013). This deduction is exhausting every tax -

A parental obligation of the beneficiary, shareholder or partner of such undertakings, of a natural person, for the income obtained in the form of a net, net or dividend, with the exception of any tax, fee, levy or reservation; or Directly or from holding companies, irrespective of the number of holding companies that are affected by the enterprise and the final shareholder or partner. The rules laid down in the preceding subparagraphs shall be:

As a result of this, they also apply to profits distributed by these companies, in the form of bonuses and bonuses to members of the Board, to directors and to executives, in addition to salaries. With the above reservation, the tax liability of the beneficiaries for the above income is exhausted. By decision of the Minister for Economic Affairs, the special procedure for payment of the tax is determined.

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Key to the calculation of the levy

Fos Short list Total Total annual % of total and converted tax (in euro denominated in euro) and converted euro denominated in euro (in US Dollars) (US Dollars)

200,000, 10,000, 200,000, 10,000, 200,000, 200,000, 400,000.

Supporting documents submitted and any other considerations relating to the application of this parafi. '

Article 46 Amendment of the provisions of n. 3986/2011 on the

TAEPEC

1. In the first paragraph of paragraph 1. Article 3 of the Law 3986/2011 (1 152), as amended by subparagraph (a) of (2) of the par. The European Parliament and the Council of Europe. Having regard to Council Regulation (EEC) No 4079/2012 (1 180), the word 'marked' is replaced by 'penta'.

2. The second subparagraph of paragraph 2. Article 3 of the Law 3986/2011, as added by case 2 of case 2 of paragraph 2. For the purposes of Article 5 (1) of the Law. 4079/2012 (1 180), it is repealed.

Article 47 Urgent matters of the Ministry of Interior

1. A. Transport costs incurred in excess of the credits and/or non-compliance with the commitments to provisions in the financial years 2011, 2012 and until the date of entry into force of this Regulation, They shall be cleaned at the expense of the budget appropriations of the regions concerned by derogation from any general or specific provision. Transport expenditure, which is carried out;

By the Regions during the academic year 2011-2012, in accordance with the forecasts provided for in the relevant agreements, they are paid by a reduction in the cost of services of at least 10 % of the corresponding expenditure as they were In the previous school year for the provision of non-elemental transport project, it forms part of the programme. Where the above costs have been incurred after an agreement of the parties at a height lower than that which is shown in accordance with the above, they shall remain unchanged. Where expenditure has already been incurred

May be higher than that laid down in accordance with the above, the additional payment shall be agreed with due payments to the same beneficiaries. (Parliament adopted the resolution) Article 1 of Article 1 of

4.9.2012 Act of Legislative Contents ratified in its first article. 4089/2012 (' 206), or

Last sentence ' ... in relation to the corresponding equivalent in June 2012 ' is deleted.

2. In the context of the implementation of a new cycle of operations "Measures to support the elderly and other persons in need of assistance to enhance the employability of the beneficiaries immediately", which is part of the Operational Programme " Development If - '2007-2013' of the Ministry of Labour, Social Security and Welfare and co-financed by the European Social Fund, the private-law working bases of a certain number of staff employed in the institutions Of the O.T.A.D., they extend until 31 July 2013. The above contracts of staff with regard to

They are not converted into an indefinite period in accordance with the provisions of paragraph 1. Article 21 of the EC Treaty 2190/1994. A decision of the Minister of the Interior is available as

Of the resources of Article 259 of the v. EUR 3852/2010, year 2013 up to EUR 3 million for the salary payment of the above staff and for the period from 1.1.2013 to 31.7.2013.

3. Paragraphs 1 (a-b) and 1 (c) of Article 4 of the 7/2013 (1st 26) are restated as follows:

' a-b. Two technical officers of category A, grade A or B, serving in the Directorates of the Region or Regional Entries or other Technical Directorates, designated by their alternates with the decision to set up Council and in the case of non-technical staff of category TE with grade A or B. L-missing technical staff with a degree of degree may be involved in the participation of technical staff with a grade of the PE class and, in the case of non-existence, technical Subtotal-grade C grade. Other: A technical employee of category IP with a degree

A or B, defined by the Technical Service of the Board of Directors of the Technical Council which is designated by the Technical Council and which is indicated by the Director and in the event of the absence of a grade A grade class officer; or A technical staff member will be able to participate in a technical official with grade C grade and in the event of a technical staff member with a grade C grade. ' The above adjustment has retroactive effect from the

Date of publication in the first half of 2006 (1 26).

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Article 48 Entry into force

The provisions of this law shall take effect from its publication in 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