CHAPTER A ' AMENDMENT OF THE PROVISIONS OF THE

TAXABLE INCOME CODES

Article 1 Tax instruments-Expenditure Discounts

Replaced living expenses

1. Article 9 of the Income Tax Code (KFA, n. The following shall be substituted for 2238/1994, (1 151):

Article 9 Calculation and payment of tax

1. (a) Income from wages, pensions and salaries with the issue of a value or receipt for the provision of services shall be subject to a tax in accordance with the following indent:

SCALE OF AN EMPLOYEE-PENSION

Number of cases Fiscal Tax Total

Income Tax Rate Income Tax Income Tax

(EUR) % (EUR) (EUR)

25,000 22 % 5.500 25,000 5.500

17,000 32 % 5.440 42.000 10.940

More than 42 %

(b) The income from an individual company, other than that of this paragraph and free of charge, shall be subject to a tax in accordance with the following indent:

NON-EMPLOYEE SCALE

Number of cases Fiscal Tax Total

Income Tax Rate Income Tax Income Tax

(EUR) % (EUR) (EUR)

50,000 26 % 13.000

33 % more

For new commercial enterprises or young people with-leucous professionals with a first declaration of initiation as from 1 January 2013 and for three (3) first years of their activity, the rate of the first part of its activity (c) The income from the individual agricultural holding company is reduced by fifty per cent (50 %) and up to ten thousand (10,000) euro.

Is subject to a rate of thirteen per cent (13 %). In particular for the financial year 2014 (use 2013) for the declared income from the individual agricultural market, the payment of income from real estate, as well as income from real estate, is automatically applied.

The income from securities other than those with the withholding tax is exhausted, subject to taxation on the basis of the following table:

MEMBER OF THE GREEK EXCERPT

First, From the Official Record of Proceedings, 11 January 2013, No. Meetings of the Assembly of the House, in which

The following draft law was adopted:

Rate of income tax, rate of valuation of the Ministry of Economic Affairs and other provisions

SCALE OF INCOME FROM FIXED AND MOBILE VALUES

Which are taxed by the general provisions

Number of cases Fiscal Tax Total

Income Tax Rate Income Tax Income Tax

(EUR) % (EUR) (EUR)

12 000 10 % 1 200 12,000

33 % more

The gross amount of immovable property shall be submitted to a supplementary tax calculated by a breakdown of one and a half percent (1,5 %). In particular, the rate of the previous subparagraph shall be increased to three per cent (3 %), provided that the dwelling area exceeds three hundred (300) square metres or is a professional levelling.

(a) For income up to twenty-one thousand (21.000), the tax resulting from the group of pensioners and pensioners referred to in paragraph 1 shall be reduced:

EUR 2 000 million (EUR 2 million). If the resulting tax is less than two thousand per cent (EUR 2100), the amount of the reduction is limited to the amount of tax. (b) For income over 20 000 (21,000)

EUR 100 (EUR 100) per thousand (EUR 1 000) and up to an amount of EUR 2 000 (EUR 2 100) is reduced by EUR 100 (EUR 100). In order to maintain the full amount of the tax reduction, the taxable person is required to provide evidence which has been issued in accordance with the provisions of the Rules of Imaging or in the countries of the European Union for purchase diapers. Goods and services, which are carried out by himself, his spouse or children to be borne by them. The above costs include goods and services belonging to groups 1, 2, 3, 4 (only services and repair and maintenance services), 5, 7 (real transport, maintenance and repair of motor vehicles, spare parts) 10 (except for ERT and foreign language fees), 11 and 12 (except for all types of foreign language and foreign language), 11 and 12 (except for all types of insurance), as defined in the relevant car, Classification for the General Index of Consumer Prices of ELSTAT. In no case will the costs of medical and hospital care be included, the diet, the donations and the costs of acquiring assets. The amount of expenditure receipts required to

In addition, it is estimated that 25 % of the public and taxable persons in the area of this paragraph should be charged. The amount of evidence reimbursed shall not exceed EUR 10 000 (EUR 10,500). Expenditure incurred only if they have been included in the long-term declaration shall be considered as a whole for both spouses and shall be charged with each other in terms of the declared and taxable person in accordance with the scale. Of this paragraph, individual income. In the event that it does not pay attention to the required

The amount of evidence of purchases, then the tax is increased by a positive difference between the amount of evidence required, with a ceiling of EUR 10 000 (EUR 10,500) and the amount of evidence available, multiplied by Contributing 22 %. Excluding the obligation to provide a demonstration of public servants serving abroad outside the European Union and to the other persons referred to in Article 47 (3) of the CSE, those who are resident in a nursing home, in a mental institution Statements and prisoners.

3. The amount of tax calculated in accordance with paragraph 1 and paragraph 2 shall be reduced by 10 % for each of the following expenditure:

(a) The costs of medical and hospital expenses incurred by the taxable person and the other persons who are not covered by insurance companies and/or insurance companies and exceed five per cent of the tax; This is not the case. The amount of the reduction may not exceed three thousand (EUR 3 000). Health care costs are considered to be: aa) the wages paid to doctors and the health and safety of workers.

Three centres of all specialties for medical visits and examinations, as well as the benefits paid to dentists, orthodontics, dentists, dental practitioners, dental practitioners, dental practitioners, dental practitioners, dental practitioners, dental practitioners, dentists, dentists, dental practitioners, dentists, dentists, dentists, dentists, dental practitioners, dental practitioners, dentists, dentists, dentists, dental practitioners, dental practitioners, dentists, dentists, dentists, dentists, dentists, dental practitioners, dentists, dentists, dentists, dentists, dentists, dentists, dentists, dental practitioners, dental practitioners, dental practitioners, dentists, dental Paid in noi -

The Committee of the Environment, Public Health and Consumer Affairs and the Committee on the Environment, Public Health and Consumer Affairs and the Committee on the Environment, Public Health and Consumer Health and the Committee on the Environment, Public Health and Consumer Affairs

The provision of services to a patient in hospital or clinic or at home, eu) the cost of replacing body parts;

In the case of artificial members, as well as the expenditure on the purchase or placing on the body of the patient, it is necessary for the normal functioning of the human body, the costs of hospital care for the patient.

With a 40 % (40 %) disability (40 %) handicap and above based on the knowledge of the relevant health committees of the Disability Certification Centre (CCAMLR), where the actual taxable and exempt income Shall not exceed the amount of six thousand (6 000) euro, as well as their expenditure on fees or fees payable for such children to their schools or therapies, (g) an amount equal to fifty per cent (50 %);

In the case of unemployment insurance, the pension is paid to employees who are entitled to benefits in kind. This expenditure includes expenditure on expenditure incurred by the Member States.

For medical and hospital care costs of the persons referred to in Article 7, which comply with the taxable person and who are expected to be sixty seven per cent (67 %) or more on the basis of the opinion of the relevant health committees The Committee of the Committee of the European People's Party and the Committee of the European People's Party (CEECs) and the Committee of the European In this case, the amount of medical and hospital bills shall be deducted;

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Having regard to the Treaty establishing the European Community, and in particular Article 1 (2) thereof, Article 3 (1) of the Treaty establishing the European Community, and in particular Article 1 (2) thereof, shall be replaced by the following: Such expenditure shall include the corresponding expenditure relating to the products referred to in Article 7 in the case where they are paid by a parent who is not related to them, to the other parent. The amount of each item of expenditure in this case, the

For both spouses, it shall reduce the tax, only if it has been included in the original declaration and between spouses according to the amount of the income of each person subject to general provisions, such as this. (b) The amount of maintenance which has been awarded and calculated on the basis of the initial declaration or payment by the end of the deadline.

It is subject to one spouse to another who is subject to taxable income. The amount of the tax reduction may not exceed a maximum of 500 (EUR 1500). (c) The funds paid by the

For free: aa) the agents of the General Government, the National

The Social Cohesion Fund, the sacred temples, the Holy Mountain of Mount Athos, the Patriarch of Constantinople, the Patriarchate of Alexandria-as well as Jerusalem, the Holy Monastery of Sinai, the Orthodox Church of Albania, the municipal hospitals (i) the legal persons governed by private law and are administered by the State Budget; (bb) the institutions; the institutions of the European Communities;

In the case of non-resident legal persons, the legal persons referred to in Article 3 (1) of Regulation (EEC) No 2191/ 1 shall be replaced by the provisions of Article 3 (1) of Council Regulation (EEC) No 7191/ 2. The purpose, the research and technological bodies governed by the n. 1514/1985 (Part 13) and research centres constituting the private individuals of a private-law nature, the non-profit-making nature of the monetary policy

Persons governed by private law which exist or meet, where they seek cultural purposes. Cultural aims are, in particular, the cultivation, promotion and dissemination of the lines, the music, the sound, the theatre, the cinema, the painting, the sculpture and the arts in general, as well as the establishment, extension and maintenance of Recognised private museums, such as art, physical history, ethnological and folklore. With a presidential decree on a proposal from the Y -

The Ministry of Economic Affairs and Culture and Tourism are appointed by the Ministry of Culture and Tourism, as well as the procedures for monitoring them from the Ministry of Culture and Tourism. The amounts of the donations and sponsorship of the

(i) to take into account only if they have been assigned to a special account of the legal person, which must be opened for that purpose in a credit institution operating in Greece. The credit institution's recovery plan

Issued should indicate the information of the donor;

The amount of the donation or sponsorship, the amount of the donation or sponsorship, the date of his deposit and the signature of the donor or the donor, as the case may be, of the value of the medical machinery and the value of the donor and the donor;

In this context, the Commission considers that, in the context of the development of the internal market, it is necessary to take account of the fact that, in the context of the internal market, it is necessary to ensure that the Member States are able to exercise their right to the benefit of the public and private institutions. The total amount of donations and sponsorships of the

(c) deductions may not exceed five per cent (5 %) of the total income taxed in accordance with the general provisions. The reduction shall be carried out if the amounts of the donations

(i) and sponsorship exceed 100 (100). The financial amounts of these donations and sponsors

Should not have fallen under any other provision of the present. The provisions of subparagraphs (c) and (d) are applied

And for donations for their respective state bodies and legal persons, established in other Member States of the European Union and in EEA countries. The amount of the donations referred to in the preceding paragraph may be deposited with a credit institution in which the donor is resident.

4. Exceedingly, the amount of the tax resulting in accordance with paragraph 1 shall be reduced by two hundred (200) euro, for the same taxable person and for each of the persons who are part of it or to bear, provided that: %

(67 %) and above on the basis of the knowledge of the relevant health committees of the Centre for the Certification of Development (CPPA). It does not take into account professional or occupational invalidity. (b) They are handicapped or well-armed, who are disabled.

The status of the disabled shall be drawn up by the public at the public or office which has been placed in a state of political availability or axiom which has occurred due to the occurrence of malaise in the polar period; Are in a position of office service or persons who have been-fattened in the provisions of the v. 1579/1950 (1286) and v.d. 330/1947 ('84). (c) They are victims of war. Matches of polaric acid

The meaning of the present is the persons receiving a pension from a political cause. With the victims of polemics, the persons who, as members of the family, who are members of the family and of arms, who have died in the execution of a service in a peaceful manner, are entitled to a pension from the public office. Pension from the public sector as per -

Gels or victims of national resistance or haemolysis, in accordance with the provisions of laws 1543/1985 (1 73) and 1863/1985 (1 204), as amended by the n. COUNCIL REGULATION (EEC) NO 1976/1991.

5. For the spouse, which has an income from which a tax is incurred, the reductions in the cases, (c), and (d) of paragraph 3 and in paragraph 4, which refer to the same, referred to in paragraph 3 concerning its children from previous years, Gameau, the

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Without its marriage, its parents and the underage orphans from father and mother to the second degree are deducted from its own tax-based tax. When, due to the death of one of the spouses under -

Separate declarations shall be made, if the income of the spouse does not result in a tax or a tax which is lower than the sum of the reductions in the cases, (c) and (d) of paragraph 3 and in paragraph 4, the sum or the difference That does not reduce the tax of the other spouse. By way of exception, in this case, they reduce the

(b) the amounts of the reductions in respect of medical and hospital care expenses incurred by a spouse and other persons who are part of it and shall be borne by him. If, on the basis of the tax bracket, it does not apply to

The amount of the tax or the resulting tax is less than the sum of the reductions in paragraph 3 and paragraph 4 relating to him personally and the persons liable for it, the full amount of the reductions in the amount of the tax. In this case, the amount of the tax accruing to the other spouse is calculated on the basis of the amount of tax accruing on the basis of the tax base. If the total amount of the reductions is greater

Of the tax, which arises on the basis of tax law for the taxpayer and his spouse, the difference shall not be reimbursed or agreed. The amount remaining after the reductions have been made.

(i) the tax on the total net income of the taxpayer.

6. The persons referred to in the first subparagraph of paragraph 1 of Article 45 of the EC Treaty shall not be entitled to deduct the costs of Article 31 of the CAP.

7. The amount resulting from the aggregation of the amounts of tax in the preceding paragraphs shall constitute the liable tax.

8. The tax on wages acquired by the axiom and the lowest of the merchant seamen from the provision of services on commercial vessels is calculated by a proportional rate of 15 % (15 %) for values and 10 % (10 %). For the lower total in the remuneration obtained from the calendar year 2013 and subsequent.

9. The total amount of tax resulting from the vines referred to in paragraph 1 shall be deductible: (a) The tax paid or withheld,

In accordance with Articles 52 and 54 to 58 of the income subject to tax within the same domestic year. If the amount of tax paid or deducted is higher than the taxable amount, the additional difference shall be refunded. (b) The tax paid in advance shall be paid in full.

Greece has entered into the entry into force A-Provision of Double Taxation of Income Tax and Capital (S.A.D.) for the income accruing to it and up to the amount of tax corresponding to income in Greece, provided that the tax Paid to the other State is defined in the provisions of the S.A.D. ..

10. The tax, which corresponds to the total net income, or the balance remaining after the previous paragraph, is paid in three

(3) equal instalments from which the first is to be paid until the last working day of the public service, the day of the month following the confirmation of the tax and each of the last working days for public services, the day of A third and fifth month, respectively, from the certificate of tax.

If the tax is established in August and in-flight of the financial year in question, it shall be paid in two (2) equal instalments from which the first payment is to be made until the last working day, for public services, the day of the next month. A certificate of the tax and the second on the last working day for public services, the day of the third month following the cancellation of the tax. If the tax is attested by the month O-building of the financial year concerned, it shall be charged only once until the last working day, for public services, the day of the month after which the tax is certified. If the total amount of the benefit arises on the basis of the principal's initial statement, it shall be up to the amount of three hundred (300), for the same person and for his spouse cumulatively, to be paid up to the last day of work; In the case of public services, the day of the month following the confirmation of the tax.

Where the tax due on the basis of the abovementioned declaration is paid a lump-sum payment within the first instalment, irrespective of whether it has been established in one or more instalments, it shall be provided in the total amount of the tax and other items of other contributions. Debt reduction by one and a half (1,5 %).

Payment of the tax resulting from an amending statement shall be granted a deduction of percentage (1,5 %) of the new debt as a whole, provided that it is lower than the original and the debtor has paid the initial debt. Of a similar rebate, or paid within the time-limit of the first instalment of the initial debt covering the amount of the new debt to 90 % and a half (98,5 %) of the new debt, where the error is due to the fault of the tax authority.

11. Foreign residents who acquire income from a source located in Greece are not entitled to the reductions specified in paragraphs 2, 3 and 4. This provision excludes residents of the Member States of the European Union acquiring income in Greece more than 90 % (90 %) of their total income.

12. A presidential decree, on a proposal from the Economic and Social Committee, lays down the supporting documents required for the recognition of the connection of the conditions for the reduction of the tax provided for in this Article and any other relevant provisions. The issue.

13. With a presidential commission on a proposal from the Minister for Economic Affairs, Health and Employment, Social Security and Social Security, the justification is laid down for proof of disability."

2. In paragraph 1 of Article 45 of the CAP, the preceding subparagraph shall be added as follows:

' Also, as income from self-employed persons of insurance contributions, it is considered to be the option by an individual service undertaking or an institution in white where the following conditions are met:

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(aa) They shall have a written contract with the natural and/or legal persons receiving their services; and (bb) The natural and/or legal persons which have been taken into account;

The services do not exceed three (3), or in excess of that number, a maximum of five per cent (75 %) of the gross income of the individual company or of free trade comes from one (1) of the natural Or legal persons receiving such services. '

3. The indent of Article 16 (1) of the Code shall be replaced by the following:

' The minimum annual anti-dumping expenditure of the accounting officer shall be set at three thousand (3 000) euro in order for the person and to five thousand (5 000) euro for the spouses who submit a joint statement if a real or a final statement is declared. Income. '

Article 2 Income from securities and transfers of shares

1. The first subparagraph of Article 12 (2) of Article 12 shall be replaced by the following:

' The tax shall be calculated on the amount of interest payable at a rate of 15 % (15 %). '

2. The last subparagraph of paragraph 2 (2) of Article 12 of the CAP shall be replaced by the following:

' With the withholding tax, the tax liability of the persons referred to in Article 2 and the conditions referred to in Article 101 (2) shall be exhausted. '

3. At the end of Article 12 (3) of Article 12 of the Income Tax Code, a new subparagraph shall be added as follows:

' In the interest of a natural person resident in Greece from deposits abroad or from non-foreign loans issued to it and originating in the rest of the world, the beneficiary is required to pay the tax due 15 % (15 %). The submission of a declaration to the competent public financial service up to 31 January of the year thereafter, by paying or crediting the year, by adding the original evidence of the foreign bank or of a credit institution, from which it will be derived. Amount of interest paid or credited to the rest of the world by its account In the preceding calendar year, the tax withheld and the time of payment or credit. Of the total amount of the tax calculated and

It should be ascerned, deductible the tax which has been deducted from natural persons to a Member State in which Greece has entered into force in respect of the income accruing to it and up to the amount of tax accruing for income. This in El-Lada, since the tax deducted in the other state is defined in the provisions of the S.A.D. .. "

4. The second and third subparagraphs of paragraph 8 of Article 12 of the Income Tax Code are represented as follows:

' The tax shall be calculated at a rate of 15 % (15 %) in the amount of interest accruing from the above-mentioned securities from 1 January 2013 onwards, even if they come from securities which have been renewed. '

5. The second subparagraph of paragraph 8 of paragraph 8 of Article 12 of the CAP shall be replaced by the following:

' With the withholding tax, the tax liability of the persons referred to in Article 2 and the conditions referred to in Article 101 (2) shall be exhausted. '

6. The first subparagraph of Article 12 (13) of Article 12 shall be replaced by the following:

' In interest paid by natural persons abroad, a tax deduction of 20 per cent (20 %) shall be carried out where the beneficiary is natural and with a rate of thirty-three per cent (33 %) where the beneficiary is a legal person. '

7. Paragraph 2 of Article 13 of the CAP shall be replaced by the following:

' 2. It is automatically taxed at a rate of 20 % (20 %) of the goodwill arising from the transfer of shares of non-resident companies in the Athens Stock Exchange, which acquire natural or legal persons, domestic or foreign. The calculation of the capital value of the preceding subparagraph shall be deducted from the cost of acquisition of the transferred shares from the lowest actual value they have at the time of the transfer. The minimum real value of the shares transferred

(a) the company's own funds, which appear to be classified as follows:

In the last one prior to the transfer of an official balance and as these are formed after an increase or decrease made up to the day of the transfer, increasing with the return on equity of the five (5) Final management periods prior to the transfer. The resulting difference shall also be added to the difference between the value of the immovable property of the company, as determined at the time of the transfer to the real estate transfer tax and the acquisition of the purchase value. If the latter is lower than the first. The amount entered in accordance with the above, divided by each of the existing ones at the time of the transfer, represents the minimum real value of each stock, which shall be taken into account for the determination of the value of the shares. (b) As a return on equity, the ratio is to be taken into account.

Of the full amount of the last five (5) pre-tax results, before the transfer, balance sheet and the average of the funds of the same period. In this case, fewer than five balance sheets have been drawn up, account shall be taken of the balance sheet items. If the sum of total waste is negative, no performance is considered.

(c) Where the company of which the company is transferred has come from a conversion or a merger of other undertakings or other forms of undertakings and the transfer takes place before three balance sheets are drawn up, account shall be taken of the details of the company. In the case of the case-law of the Court of First Instance, the Court of First Instance held that the Court of First Instance failed to fulfil its obligations under Article 3 (2) of the Treaty.

(d) In the event that the descriptive document or a private agreement occurs as a real -

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(i) the transfer value of more than that obtained, in accordance with the provisions of subparagraphs (a) to (c), shall be taken into account. The cost of acquiring the transferred shares

This shall be taken as set out in paragraph 1. The provisions of this paragraph shall apply; and

For transfers of foreign exchange swaps to an internationally recognised financial institution from the Member States, of course, or in the case of legal persons. For the calculation of the goodwill arising from the transfer of foreign exchange shares, the cost of acquiring them from the agreed sales value of the shares shall be deducted. For payment of this tax and the submission

The relevant declaration shall apply to the provisions of the preceding paragraph. The provisions of this paragraph shall apply to the capital injections referred to in the first paragraph, in order to cover the capital of a newly-established, foreign or foreign company or to increase the capital existing. As the minimum real value of the shares that are admitted to cover or increase the capital of the company, the value determined by the Election Committee of Article 9 of Law 2190/1920 shall be taken. Where beneficiaries of the contributions referred to in this paragraph are persons referred to in Article 101 (1), payment of the tax on the above tax shall not be used up as a result of a reasonable obligation on the part of the beneficiaries, but their income tax is taxed. The general provisions. '

8. The case in paragraph 1 of Article 24 of the Income Tax Code shall be replaced by the following:

(h) From contracts or transactions in derivatives of financial products, provided that the beneficiary of the crop is not a portfolio investment company. 3371/2005 (1 178) or UCITS or credit or financial institution. Financial derivatives are defined as financial instruments as defined in Article 5 of the Law. 3606/2007 (1 195), as well as those determined by the Governor of the Bank of Greece. For the purpose of this period, as a derivative financial product, each SWAP contract shall also be subject to foreign exchange, regardless of the timing of its conclusion, as a single or a set of contracts. Financial derivatives as derivatives are defined as:

And the financial instruments issued by the Greek public, in application of a programme of participation in the rescheduling of the Greek debt, the performance of which is linked to gross domestic product (HR). Where a beneficiary of the income of the products in this case is a resident of another-a natural or legal person, the income of which is income from transferable securities. '

9. Paragraph 3 of Article 38 of the Income Tax Code is replaced by the following:

' 3. Profits acquired by natural persons or transactions that keep records of the simplified or di-ploited basis of the sale of the tickets to the ASE at the price of their acquisition, taxed at a rate of 20 %. (20 %), when these shares are acquired by means of

In any way from 1 July 2013 onwards. The tax burden is borne by the seller of the shares and is attributed to the Greek Stock Exchange SA. (E.H.A.E.) ' one-off with a statement made to the tax office for tax purposes by the end of the first quarter following the closure of each calendar month for the sales of shares active within each of the months. The provisions of Article 113 of the EC Treaty. 4125/1960 (1 205) and the n. Regulation (EEC) No 2523/1997 (1 179) is applicable to the tax payable on the basis of the provisions of that paragraph. By decision of the Minister for Economic Affairs,

The procedure for the performance of the tax, the type and the content of the declaration submitted by the declarant, and any other particulars necessary for the application of this paragraph. If a beneficiary is a natural person with taxation

Under this paragraph, the tax liability of that liability is exhausted, whereas if the person concerned is a legal person, this income is taxed under the general provisions and by the proportional tax, the tax paid. For the calculation of the profit subject to exposure

The fact is that the actual sale of the shares in H.A, as indicated on the plate issued by the Investment Firms Annulment Company or the credit institution omit. Where the sale of the shares is carried out outside or through a multilateral mechanism of negotiation, the sale or sale shall be taken as a sales agent for the settlement of the transaction and if its closure is not declared. This is not the case at the time of the transaction. For the calculation of the cost of acquisition of the to -

(a) When the acquisition of the shares has been gradually made,

(b) When the shares have been acquired due to an heir, the calculation of the cost of the purchase of the sold goods shall be calculated on the basis of the average purchase price.

For the calculation of the cost of acquisition, the value of which was committed in any way in the application of the capital taxation provisions, or if not final, the declared value. (c) When the shares are fixed, the value of the cost shall be taken into account in the calculation of the cost of acquisition. Have been acquired free after

The acquisition of reserves is not affected by the acquisition of the reserves. The same applies to the change in the number of shares by increasing or reducing their nominal value (split-reverse split). (d) When the shares are acquired before the

Proposal for a Council Regulation (EC) amending Council Regulation (EEC) No 3577/85 laying down detailed rules for the application of Article 85 (3) of the Treaty to certain categories of agreements between the European Economic Community and the overseas countries and territories (').

(a) the use of the stock option (stock option plan), the value of which is used to obtain the financial value of the entitlements at the time of the exercise of the right. (f) When the shares are acquired as a unit (instead of cash), the cost of such acquisition shall be taken by the amount of the share to be paid by each shareholder if the distribution was made in time. (g) When the shares were acquired in the context of -

The arrival of the necessary dispersal in view of the introduction

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(i) the calculation of the cost of acquisition shall be taken into account for the calculation of the cost of acquisition. (h) Where the shares have been acquired during the period;

(i) the acquisition of a derivative product on the basis of the estimated value of the unit for the calculation of the cost of acquisition takes account of the final liquidation value for the futures contracts and the price of the purchase price; 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,

(i) the number of UCITS which have been imported into organised crime in accordance with Article 88 of the EC Treaty; Regulation (EC) No 4099/2012 (1 250) on the calculation of the cost of acquisition shall be taken into account for the closure of the shares in ASE on the day of the acquisition. For the determination of the profit subject to

In the case of taxation, account shall be taken of the loss arising in the same year from the same cause. If the opinion indicates a loss, the provisions of Article 4 (3) shall apply. For the application of the above, the companies concerned -

In the case of the Investment Firms or the credit institutions, which handle their customers' shares in accordance with the Regulation of the European Union, they shall grant, by the end of the day of January, their clients to their clients. A statement of profits or losses incurred during the preceding year by the sales of each company's shares and a total of the profits of the beneficiary, as well as the tax register number. Time that results in income is the time

In the case of the sale of the shares, the sale of the shares is not affected by the sale of the shares. Where an open sale is made, the income arises at the time of settlement of the purchased stock or transfer of shares in the investor's account. By decision of the Minister for Economic Affairs,

Supporting documents resulting from the beneficiaries' income statement, as well as any other relevant issues. The provisions of this paragraph shall apply; and

For sales of shares in foreign financial assets or to another internationally recognised financial institution. '; and

10. Paragraph 4 of Article 38 of the Income Tax Code is repealed and paragraphs 5, 6, 7 and 8 are counted in 4, 5, 6 and 7 respectively.

11. The first subparagraph of Article 38 (6) of the Income Tax Code, as referred to in the preceding paragraph, shall be replaced by the following:

' The capital gains accruing to individual undertakings and debtors referred to in Article 2 (4) and which keep accounts with the double-method of transactions in derivative products referred to in paragraph 1 of Article 24 of the ECHR, which is traded on the market for the Athens Stock Exchange, or foreign financial derivatives or other organised trade, shall be exempt from income tax. '

Article 3 Income from undertakings

Business expenses Discounts

1. The first five subparagraphs of paragraph 1 of Article 10 of the CEF shall be replaced by the following:

' The total net income of the users referred to in Article 2 (4), as determined in accordance with the provisions of this Code, after deduction of the profits which are exempt from tax or are taxed independently, And the profits accruing from dividends by non-resident companies or co-companies and kers by a limited company or from participating in the debt referred to in Article 2 (4); It is taxed as follows: In order for the regulated companies (OC), hetero -

Regulated companies (E.U.), civil societies, undertaking or profession, civil or non-profit-making companies, participatory or annihilated, and joint ventures, with the following scale:

Number of cases Fiscal Tax Total

Income Tax Rate Income Tax Income Tax

(EUR) % (EUR) (EUR)

50,000 26 % 13.000

33 % more

Where the above debtors have double their net income, the total net income shall be subject to a rate of 20 % (26 %). In the event of a distribution of profits by the parents

The provisions of Article 55 shall apply in accordance with the rules laid down in Article 55. For those who are in charge of these charges,

Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof,

Having regard to the Treaty establishing the European Economic Community, and in particular Article 28 thereof,

3. The provisions of Article 28 (3) of the EC Treaty shall be repealed.

4. In the last subparagraph of Article 28 (3) of paragraph 3 of Article 28, the words'by a company of certain responsibility for its partners' shall be replaced by ' the other legal persons referred to in Article 101 referred to in Article 101 to partners, or Their managers'.

5. The last three paragraphs of point (g) of Article 28 (3) of the CCF are replaced by the following:

' The goodwill arising from the sale of an undertaking's property to a financial leasing company, for which the contract will then be concluded on a financial basis between financial intermediaries and the sale of the company, is exempted From the income tax, provided that it appears in a separate tax-free account, which is taxed, in the event of a distribution or dissolution of the undertaking, as well as a solution to the contract or replacement of the employee. By a new person in accordance with the provisions in force. In order to determine the value of the value, the sale price shall be taken into account.

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Is the one defined in the contract. The provisions of the two preceding subparagraphs shall not apply to contracts for the purchase of immovable property in which a counterparty is a natural or legal person or a legal entity which is resident or has the registered office or registered office or is established. In a non-cooperative Member State. The provisions of the preceding subparagraph shall also apply to transactions in which a counterparty is a natural or legal person or a legal entity, resident or has its registered office or registered office or is established in a Member State. A pre-legal tax scheme, unless the person concerned proves that it is a normal transaction and does not result in the transfer of profits or income or capital with a view to tax avoidance or evasion. '

6. Indent 3 of Article 28 (3) of the EC Treaty shall be repealed.

7. The first three paragraphs of paragraph 4 of paragraph 4 of Article 28 of the K. F shall be replaced by the following:

' 4. In this Article, income and profits of undertakings operating in the form of a limited, limited, limited liability and private limited liability company, a joint venture, a society and a non-profit-making company, As well as co-companies are considered to have been acquired: a) In the cases of the arrhythmia, heteroorrhythm,

Limited liability and private capital, of the consortium, of society and of civil society by each partner or member, for the proportion of its profits attributable to its participation in the company; A joint venture or joint venture. As a period of acquisition, for undertakings which comply with the double entry method, it shall be deemed to be the amount of time or payment to be paid to the beneficiary, for operations which keep books under the simplified method, shall be considered as the date on which it was closed. The management and the profits distributed by limited liability companies and private capital companies, the timing of such approval by the partners' meeting. In the event of a solution, a merger or conversion

A company of limited liability and the private capital of a company, income shall be deemed to be acquired by those having the status of a partner at the date of the solution, merger or conversion, and the case. '

8. The third paragraph of Article 28 (c) of Article 28 of the CCF shall be replaced by the following:

' The Consortium is recognised as long as the conditions laid down by the provisions of the Code of Tax Imaging Code have been met. '

9. In the second subparagraph of Article 29 (1), the words "Third Class of the Code of Books and Elements" shall be replaced by the words "by the double entry".

10. In the first subparagraph of Article 29 (2) of the Statute, the words'Third Class of the Code of Books and Elements' are replaced by 'by the double entry'.

11. The following paragraph shall be added at the end of Article 30 (5) of the CAP:

' The provisions of the preceding subparagraph shall not apply to transactions in which a counterparty is a natural or legal person or a legal entity;

Who is resident or has a registered or registered office or is established in a State which is subject to a pre-legal tax scheme, and the person concerned shall demonstrate that they are real and transactions which do not have as such Effect on profits or income or capital with a view to tax avoidance or evasion. '

12. In the first paragraph of Article 31 (a) of Article 31 of the Communist Party, the words'under paragraph 20 of this Article' shall be deleted.

13. In the first subparagraph of the sub-paragraph of Article 31 (1) of Article 31 of the Statute, the word 'body' shall be added until the expiry of the time-limit for the submission of the tax relief referred to in Article 31 (1). Having regard to the Treaty establishing the European Economic Community, 2873/2000. '

14. In the fifth paragraph of the sub-indent (a) of Article 31 (1), the word 'gradual' is deleted.

15. In the sixth paragraph of the sub-paragraph of Article 31 (1) of Article 31 of the EC Treaty, the words'and private capital companies' are inserted after the words'companies of limited liability'.

16. In the third subparagraph of paragraph 1 (a) of Article 31 (1), the words'defined by the provisions of Article 14 of the Tax Code' shall be replaced by 'intended'.

17 a. In the fourth subparagraph of paragraph 1 (a) of Article 31 (1), the word 'Culture' is replaced by 'Education and Religion, Culture and Sports'. In the first subparagraph of the sub-indent, the

(a) Article 31 (1) (a) of Article 31 of the Statute of the Court of Justice shall be replaced by the words'Education and Religious Affairs, Culture and Sports'. In the nineteenth paragraph of the sub-indent

In the case referred to in paragraph 1 of Article 31 of the CAP, the word 'Culture' shall be replaced by 'Education and Religion, Culture and A-thon'.

18. The 20th subparagraph of paragraph 1 (a) of Article 31 (1) shall be replaced by the following:

' The amounts of the donations and sponsorship of this case shall be taken into account only if they have been deposited on an account of the legal person held on a credit institution. '

19. In the second paragraph of Article 31 (1) (c) of Article 31 of the Communist Party, the words'and the second-class documents of the Code of Books and Records' are replaced by the words'with the simplified method'.

20. In the case of paragraph 1 of Article 31 (1), the following shall be added as follows:

(ii) the tax at present. ' 21. At the end of the case referred to in paragraph 1

In Article 31 of the Communist Party, new territory shall be added as follows:

" In the event that the above taxes are recharged

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In the case of an anti-Semitic undertaking, it is deductible as an expense of the undertaking which recharges them as income tax revenue for the undertaking. Especially the special special contribution of solidarity. 4093/2012 (A ' 222) deducts equivalent instruments in one year. The provisions of the last subparagraph shall apply from the entry into force of the Law. 4093/2012. '

22. The case in par. 1 of Article 31 of the EC Treaty shall be replaced by the following:

' (f) The amounts of depreciation for the tangible or intangible fixed assets of the economic entity. (aa) Depreciation of fixed assets is the same as:

Operating or non-functional, body or intangible item acquired by the economic unit and has a beneficial lifespan of limited but more than one year. (bb) Depreciation is compulsory.

They are financial units, which have assets in their ownership, regardless of whether they are used, whether they are paid or processed in any way. (cc) Depreciation is carried out by the method

(i) the depreciation of the assets of the fixed assets, which are increased by the cost of capital and improvements. Depreciation rates per fixed asset

In accordance with NACE rev2 classification, data and industry are as follows:

01. For all sectors: Territorial areas: 0 % Buildings, offices, houses: 4 % Volcanic Stores, warehouses, non-buildings: 4 % Machine: 10 % Equipment (excluding computers and logarithmic): 10 % Computer equipment and logarithm: 20 % Passenger transport: 10 % Load instruments: 12 % Intangible data and rights: 10 % Other fixed assets: 10 %

By way of derogation from the above, the following apply: Territorial areas: 5 % for sector B, except for B. 09 (Supporting mining activities).

Means of transport of persons: 12 % For sectors N77.11 (Rent and straightening of cars and light motor vehicles) and O85 (Education) Freight transport modes: 16 % For the sector N77.12 (Rent and charge of freight) Other means of transport: 5 % For non-H49.1 (Long-urban railway)

Passenger transport), H49.2 (Rail freight transport), H50 (Transport) and H51 (Air Transport) - For trains, ships and air-plans, respectively Intangible elements and rights: 100 %

For the sector P90 (creative activities, arts and entertainment) 50 % for sector I59.1 (Production of cinema, video and television programmes) Other fixed assets: 50 % For the sector N77.2 (Rent and dissipancy of personal effects) Or domestic use) Only for wage-earners;

Species. 30 % For the sector N 77.3 (Rent and Equal treatment of others)

(i) machines, equipment, equipment and tangible goods) - Only for the individual species. (d) The calculation of depreciation shall be made in annual

Base; It is not permitted to carry out any transaction between financial uses. In the case of new assets, depreciation starts from the month in which they start to be used or put into service and is estimated at so many twelfths, those and months up to the end of the management period. (e) Depreciation carried out in accordance with

Provisions at present may not exceed the acquisition value or the revalued value of the depreciable fixed asset. Fixed assets whose acquisition value is up to EUR 500 (EUR 1 500) can be amortised in full in the use in which they have been used or put into service. The above value may be adjusted every five years after the entry into force of this provision, by decision of the Minister of Economic Affairs and in a percentage not exceeding that for the same period of change of the Coastal Index to the Industry (Sector 055 - "Intermediate and Capitalised Goods"), as (a), as a-nacousted by ELSTAT ... (f) Especially business until 31.12.2012

Using the degressive amortisation method, as defined in BID 299/2003 (A ' 255) and at the top of the date they had depreciated more than 50 % of the original value of the fixed asset, they are required to change to the new The system set out in this law. In the other cases, companies may choose to apply the current scheme until the use that the depreciation exceeds 50 % of the value of the relevant item, in which case they shall be subject to the method referred to in paragraph 1. (iii) During this transitional period, operators shall use the depreciation coefficients set out in subparagraph (iii), multiplied by a factor of two (2). (g) In particular, the new firms, in the case of three

(3) first management periods to carry out a flat-rate correction for all fixed assets. The above applies to the expenditure incurred by an undertaking, for the construction of a private network connection between self-interest or independent production up to the network of the Board of Directors.).

It has been erected on their territory exclusively with the expenditure of the person being deductible from their gross income the depreciation provided for in this case. '

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23. In the second, third and fourth subparagraphs of Article 31 (1) of the EC Treaty, the word 'service' shall be replaced by 'operations'.

24. In the third and fourth subparagraphs of paragraph 1 of Article 31 (1) of the CAP, the word ' K.B.C. ' Shall be replaced by the words'Codex Tax Code'.

25. In the fourth subparagraph of paragraph 1 of Article 31 of the CAP, the words'and the public' shall be deleted.

26. In the seventh subparagraph of paragraph 1 of Article 31 of the CAP, the words'or common interests' shall be deleted.

27. In the twelfth subparagraph of paragraph 1 of Article 31 of the CAP, the words'20 of 186/1992 (' '84)' are replaced by the words'10 of the Transactions Tax Code'.

28. At the end of the case referred to in paragraph 1 of Article 31 of the CAP, a new subparagraph shall be added as follows:

' The rate of the first subparagraph of this case shall also apply to the free professions referred to in Article 48 (1), regardless of the category of record keeping of the Code of Tax Imaging Code. '

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

(k) The costs of scientific and technological research at the time of their realisation are adjusted by 30 % (30 %). In particular, expenditure on fixed equipment in order to increase in accordance with the preceding subparagraph shall be allocated equally in the following three (3) years. The key features of the above costs are defined by a presidential decree on a proposal from the Economic and Social Committee, Competitiveness, Infrastructure, Transport and Networks. In this case, the provisions of Article 4 (3) shall apply to the remainder of the losses resulting from deduction of the above percentage. At the same time as the submission of its tax base,

On the other hand, the company submits to the competent authorities of the Ministry of Development, Competitiveness, Infrastructure, Transport and Networks the necessary justification for the costs of research and technology carried out. The checks and certification of these panes shall be carried out within a period of six (6) months. After this deadline, the relevant expenditure has been deemed to have been approved. In any event, the Ministry of Development, Competitiveness, Infrastructure, Transport and Networks shall inform the Ministry of Economic Affairs in accordance with the procedure laid down in the preceding paragraph. '

30. The first two paragraphs of Article 31 (l) of the EC Treaty are repealed.

31. The last paragraph of Article 31 (m) of Article 31 of the Communist Party shall be repealed.

32. The case referred to in Article 31 (1) of the EC Treaty shall be repealed.

33. In the case of paragraph 1 of Article

The words'within the undertaking' are deleted.

34. At the end of the case referred to in Article 31 (1) of Article 31, the words "documents shall be issued in the name of the company and on the grounds shall be entered on the grounds of the child".

35. The case in point (x) of Article 31 (1) is replaced by the following:

(x) Benefits in cash or in kind to the workers to reward their performance if the insurance contributions have been paid or ascertained until the expiry of the time-limit for submission of the tax relief provided for in Article 38 (3) of the Law (') Regulation (EEC) No 2873/2000 (1 285) and if they are taxed as income from services. '

36. In the case referred to in Article 31 (1) of the CCF, the words'and Internet access' shall be inserted after the words'mobile telephony'.

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

' (o) The costs of organising information and meetings for its employees or customers. Especially for those carried out outside the company's registered office or operating a branch thereof, these expenses shall be deducted up to the amount of three hundred (EUR 300) per participant in the event. '

38. In the first paragraph of Article 31 (b) of Article 31 of the CAP, the words'or curable' shall be determined in a specific way with the exhaustion of the tax obligation ' shall be deleted.

39. In the first subparagraph of Article 31 (9) of the CAP, the words'or moderation' shall be deleted.

40. In Article 31 (15), the words'or to third parties' shall be deleted.

41. In paragraph 17 of Article 31 of the CAP, the words'the additional taxes, surcharges' are added.

42. In paragraph 19 of Article 31 of the CAP, the words "Economy and" shall be deleted and the words "second class of the Code of Books and Elementals" shall be replaced by the words "by the simplified method".

43. Paragraph 20 of Article 31 of the CAP is delayed.

44. The ATHs who have been issued pursuant to the repealed paragraph 20 of Article 31 of the Income Tax Code shall continue to comply if they are not contrary to the provisions of the present Code.

45. In subparagraph (a) of Article 31 (1) of the Income Tax Code, a new sub-indent is added as follows:

' er. The amount of the cost of the contributions paid to the insurance funds, where the payment is compulsory by the law, and the amount of contributions paid in the case of pre-primary insurance in the offices established by law; (i)

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Article 4 Determination of income from undertakings

1. Article 32 of the CAP shall be replaced by the following:

Article 32 Determination of gross and net income

From an entrepreneurial activity in a non-discriminatory manner

1. The determination of the gross and net income of the natural and legal persons who engage in business activity is objectively done in the following cases: (a) When the required books or books are not observed;

(b) Where there is no evidence of the existence of any such information, the Commission may, in accordance with the procedure laid down in Article 3 (1) of Regulation (EEC) No 4262/ EC, be replaced by the following: Are either protected or non-attached

After at least two calls for regular checks, the books, the tax information and the other supporting documents, together with the supporting documents, unless there is a possibility of reproduction. In a reliable manner, by the obligor itself and/or by the cross-checks.

(a) The gross income shall be determined by reference to the conditions laid down in subparagraphs (a) and (b) of the Treaty.

Information and information available to the audit authority for the scope of the transaction and the operational conditions of the operation. In this case, account is taken of the markets, the sales and the small profit generated by the undertaking, the small business conducted by the companies operating under similar circumstances, the staff concerned, the amount of (i) the amount of capital invested, as well as the same working capital, the amount of loans and credits, the amount of the production and distribution of the goods, the revenue and expenditure, and in general any professional expenditure; Especially for the liberal professions for the

A determination of the gross income shall be taken into account for the time and mode of exercise of the profession, the place where this is exercised, the speciality, the official title, the turnover, the level of the remuneration received on a case-by-case basis; The person concerned, the means employed, the customer, the level of the professional expenses and any other evidence which determines the activity and performance of the business. The judgement of the audit authority to determine the net income should be based on the data of the joint experience.

(b) Net income is determined by multiples of gross income, as defined in accordance with the conditions laid down in the first subparagraph.

The only rate of net profit calculated in a special table drawn up by the Minister for Economic Affairs published in the Government of the Government, increased by 50 % (50 %). In the event that an activity has not been provided for a net profit rate in the above table, the average of the factors in the category of the table to which this activity would be increased shall be applied. 50 % (50 %). In the above gross income does not include:

The following amounts of revenue are received: (aa) The interest on transaction costs, with the exception of

Interest in the case referred to in Article 28 (3), which constitute income from business activity. (bb) This is the most important capital of the enterprise;

(2) (cc) The amounts recovered from the risk -

Children who have been depreciated, as long as they have been made by the head of the public financial service in the determination of the taxable income. (d) The amounts collected from taxes, fees

(ii) and contributions from the company to the extent that they had been unduly paid and accepted by the head of the public financial service at the time of the appointment of the taxable income. The amounts of the above cases (aa) to (d)

Are added to the net profit of the undertaking resulting from the application of the single net profit. If the information provided by the taxpayer,

It is clear, however, that, in the case of non-violent events, the actual profit is lower than that determined by the application of the net profit rate, that profit is to be determined using a lower rate. Coefficient, not as lower than zero. Exceptionally, in cases of partial or total destruction,

A negative rate up to five per cent (5 %) of the gross revenue of the unchecked uses may be recognised as a turning point for business and books and data from fire, serial, plaice or sight. In such cases, independently of the category of books, the relevant function of the undertaking shall be determined by the Committee referred to in Article 88 (1), applying similar provisions to the provisions of paragraphs 6 and 7 of the same Article. '

2. The provisions of Article 42 of the CAP shall be repealed for income acquired from 1 January 2014 onwards.

3. The provisions of Article 43 of the CAP shall be repealed for income obtained from 1 January 2014.

4. The provisions of Article 44 of the CAP shall be repealed for income obtained from 1 January 2014.

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Article 5 Profit of real estate

1. Article 33 of the CAP shall be replaced by the following:

Article 33 Earnings of capital gains incurred

From the transfer of real estate

1. On a property or an ideal share of this or of the right on immovable property or an ideal share of that acquired with any cause after 1.1.2013 and after its acquisition is further transferred with a laborious cause, the transitions are subject to A tax that falls short of the difference between this acquisition and its selling price. The property of the property shall mean the market or other cause of its acquisition, irrespective of its transcription.

(a) the transfer of full or fine ownership, and, in the sense of the term, the transfer of full or fine ownership;

(b) the formation of a usufruct, dwelling or other servant (b) the formation of usufruct, housing or other works

Articles 1188 to 1191 of the Civil Code, c) the renunciation of property ownership or by -

(d) the creation, amortisation or transfer of the right to immovable property;

A dominant real estate property of Articles 1118 to 1141 of the Civil Code, e) the transfer of the rate of transfer

(f) the concession of the exclusive right

(g) the withdrawal of expropriation, which has contributed to the use of communal, auxiliary or special premises, or on a communal building;

In the case of a person subject to the tax referred to in Article 1 (h), the sale of immovable property as a result of a voluntary or judicial review;

To be auctioned. 3. No tax: a) the (a), (b), (c) and (d) of paragraph 3

Article 2 of Regulation (EEC) No 1521/1950 (1 245), (b) the validation of non-payment transactions; (c) the real estate or business combination. 4. As an acquisition of the property or of the property

The value of this shall be taken at the time of its acquisition, as specified in Article 41 (1), (2), (3) (a) and (4) to (7) and in Article 41a (1), (2) and (4) to (10) of the Law. In accordance with Article 3 (2) of Council Regulation (EEC) No 1249/1982 (2), the system of non-national identification, and in Article 3 (2) of Regulation (EEC) No 1521/1950, shall apply to the other cases or to the inclusion in the contract where this is greater.

5. The sale of the immovable property or of the commission on this right shall be taken at the time of transfer, irrespective of the transfer of the transfer operation as specified in Article 41 (1), (2), (3) (a) and (4) to (7). And Article 41a (1), (2) and (4) to (10). Council Regulation (EEC) No 1249/82 (2), where the system applies.

Article 3 of Article 3 (2) of Regulation (EEC) No 1521/1950 in the other cases or in the case of a non-member state as long as this is more appropriate. In the event of a transfer of immovable property or of a law on that right, which after its acquisition has been incorporated into a system of discounted value, the value of the sale shall be taken as the value determined by the system or the public. If this is any longer, the value of the product should be reduced.

6. The difference between the purchase price and the selling price of the property, which is subject to tax, is obtained by the application of the following factors of age:

Retention of old age Factor

From 1 to 5 0,90 Over 5 to 10 0,80 Over 10 to 15 0,75 Over 15 to 20 0,70 Over 20 to 25 0,65 Over 25 0,60

7. In cases where the property has a cause of death, donation or parental benefit, the acquisition time for the determination of the tax is considered to be the time of the inheritance or the time for the establishment of the contract for free or parental benefit, even if It is a legitimate reason for the change in the timing of the tax burden to be transferred.

8. For the purpose of determining the value of fine ownership, usufruct, housing, limited access to work or real property on immovable property, the provisions of Articles 15, 16 and in paragraph 1 of Article 1 (1) shall apply. 40 of the Fiscal Code of Inheritance, Donations, Parent Paths, Prospects and Prospects from Lottery, which was ratified by the first article of the Law. EC 12-1990, POINT 1.1.3.

9. The gains in capital gains arising from the transfer of real estate are taxed at 20 % (20 %) with exhaustion of the tax liability.

10. The tax referred to in this Article shall not be subject to: a) the profit made by a commercial agent;

In accordance with Article 28 (3) (a) and (b), as well as the persons referred to in Article 34 (1), in accordance with Article 28 (3). (b) The profit made by the sale of a -

In the case of an asset, a fixed asset, a legal person liable to be taxed according to the provisions of Article 10 (1). C) The profit of up to twenty-five thousand (25,000) euro

Which is carried out by a transfer of property and this property has been registered for at least five (5) years. The exception to the preceding subparagraph shall not apply to natural persons performing beyond one (1) transfer within the above-mentioned holding period.

11. By decision of the Minister of Finance, the forms and procedures for the application of this Article shall be laid down. '

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Article 6 Withholding tax

1. The validity of the provisions of paragraph 9 of Article 14 of the CAP is extended until the financial year 2014.

2. Paragraph 1 of Article 54 of the CAP is replaced by the following:

' 1. The dividends or profits that are capitalised or distributed by non-resident companies, to natural or legal persons, domestic or foreign, party associations or property groups, shall be deducted at a rate of 10 % (10 %). The provisions of the preceding subparagraph shall also apply to profits which are capitalised or distributed or distributed by non-member companies in the form of supplies to natural or legal persons, resident or foreigner, persons or property groups, Regardless of whether the payment is made in cash or equity. This deduction is running out of tax.

An obligation on the beneficiaries of the above income. Where the non-resident company makes a distribution,

Profit and revenue included revenue from its participation in another legal person referred to in Article 101 and Article 2 (4), which shall keep double-books, for which a tax has been withheld, Is obliged to pay the declaration laid down by the orders referred to in Article 54 (6), the part of the tax which has already been deducted at its own expense is deducted from the same profits derived from the most Uth participation. The classes referred to in the first subparagraph shall not apply where profits are paid to a company in another Member State of the European Union, whose profits are paid by the non-resident company, provided that the conditions are fulfilled. Article 11 of the Law 2578/1998. The tax deducted on the legal person of the legal person referred to in the preceding subparagraph shall be returned to it in part corresponding to the profits distributed to a company of another Member State of the European Union, provided that its conditions are fulfilled. Previous subparagraph. It also returns the tax that has been withheld at the expense of the company in the part that corresponds to the dividends distributed to the public. The provisions of this paragraph shall apply to:

Nhorses and for the distributed or capitalised profit of previous uses. '

3. Paragraph 3 of Article 54 of the CAP shall be replaced by the following:

' 3. In the case of a natural person, resident in Greece, from a foreign company, the company has a tax deduction of 10 % (10 %). This deduction is used to exhaust the beneficiary's tax liability for the above income. '

4. Paragraph 4 of Article 54 of the CAP shall be replaced by the following:

' 4. In the income of the case, Article 24 (1) of Article 24 shall be subject to a tax withholding tax of 20 % (20 %). The tax liability is exhausted by deducting this tax.

For the purposes of Article 2, as well as those referred to in Article 101 (2). '

5 a. The second subparagraph of paragraph 5 of Article 54 of the Income Tax Code is replaced by the following:

' Exceptionally, for the members of the Governing Council and interest by the Founding Fathers and Privileges, they shall be paid from 1 January 2009 onwards and shall be deducted in accordance with the provisions of subparagraphs (a), (b) and (c) of paragraph 6. 105 of the gross receipts and the income of items 2 and 5 of Article 25 shall be deducted from 40 % (40 %). The provisions of the preceding subparagraph shall apply;

They also apply to the remuneration or percentage of profits distributed by the profits that are capitalised or distributed by the non-resident companies in the members of the Board of Directors or the staff in any form (bonus). ' Other: In the case referred to in paragraph 6 of Article

A new paragraph shall be added as follows: ' In the event of a non-ombudsman's credit

The beneficiary of the income shall pay the same lump sum as a lump sum by submitting a declaration, in the month following that in which the payment or credit is paid abroad. '

6. The first subparagraph of Article 55 (1) (a) of Article 55 shall be replaced by the following:

' In the income referred to in Article 28 (3), at a rate of 40 % (40 %). '

7. Indent (d) of Article 55 (1). Shall be replaced by the following:

(d) In the profits distributed by companies or firms of limited liability or private limited liability companies to natural or legal persons, domestic or foreign, associations of persons or groups of persons, a withholding tax shall be charged. Ten per cent (10 %). This deduction leads to the tax liability of the beneficiaries for the above income. For the performance of the tax, the provisions of paragraph 6 of Article 54 shall apply. When a company or a limited company is limited -

The liability or private limited liability company includes profits and revenues included in revenue from its participation in another legal instrument referred to in Article 101 (1) and Article 2 (4) which maintain double-graphics. In the case of a tax which has been retained by a tax which is obliged to pay the declaration provided for in this case, the part of the tax which has already been retained on its own account is deducted from the proportion of the tax. Persons who profit from their participation in such profits. The provisions of the first subparagraph shall not apply where the profits are paid to a company of another Member State of the European Union, of which it is a subsidiary, the profits or profits of limited liability, if the profits are satisfied. Conditions set out in Article 11 of the Law 2578/1998. The tax deducted at the expense of the limited liability company is returned to the company in question.

13

Corresponding to the profits distributed to a company of another Member State of the European Union where the conditions laid down in the preceding subparagraph are met. The provisions of this paragraph shall apply to:

Nhorses and for the distributed or capitalised profit of previous uses. '

8. The indent of Article 55 (1) of the EC Treaty shall be replaced by the following:

" (h) In profits received by a natural person, in Greece, by a foreign company, a foreign company is active withholding tax, at a rate of 10 % (10 %). This deduction is based on the tax liability of the beneficiary for the above income. The person who is acting in Greece is liable to pay them. Especially for earnings received by natural persons, resident in Greece, by a foreign company of limited liability and which remain in the balance, the recipient of the income is paid by the taxpayer as a lump-sum tax. A declaration, within the month following that in which the payment or credit was made abroad. '

9. The first three paragraphs of paragraph 1 of Article 58 of the K. F shall be replaced by the following:

' On income from free-to-charge payments, a tax deduction at a rate of 20 % (20 %) shall be retained in the gross amount of such payments provided that the transaction exceeds EUR 300 (300). The tax shall be withheld by the institutions of the General Government, public interest institutions and public utilities, public undertakings, banks and credit institutions or credit institutions, associations and associations thereof, General and association of persons irrespective of their purpose, as well as by undertakings and self-employed persons with a simplified and double-written record, when payment of the fees, indelibly, of the item issued From the Transactions Tax Imaging Code. In addition, the obligor of the preceding subparagraph, when

For their professional services or for the purpose of their purpose, they shall pay to third parties, pre-supplies, esublants, payments or any other ancillary services, rent of motor vehicles, couplings or other movable property, if any In such cases it is not defined by the Code on Tax Imaging, the issue of an item from the beneficiary of such payments must be deducted at the time of payment of the payment, which is calculated by a factor of 20. % (20 %) in this gross amount. The preceding subparagraph shall also apply to natural persons who are not obliged to display transactions pursuant to Article 3 (2) of the Code of Tax Imaging Code (v. 4093/2012). '

10. In the last subparagraph of Article 114 (1) of Article 114, the words'and the limited liability companies' are replaced by 'limited liability companies and the inter-company capital companies'.

11. The coefficient provided for in the second subparagraph of Article 114 (2) of Article 114 shall be reduced by 40 % to thirty-three per cent (33 %).

12. At the end of Article 114 (2), a new paragraph is added which reads as follows:

' Where a beneficiary of the income from securities, with the exception of dividends, is a natural person-a foreign foreigner, the withholding tax shall be 20 % (20 %). '

13. In the case of Article 114 (3) of Article 114, the words "of this Article" shall be replaced by the words "in that paragraph".

14. In the case under Article 114 (3) of Article 114, the words'Minister for Economic and Financial Affairs' and 'in this Article' shall be replaced by 'Minister for Economic Affairs' and 'in this paragraph' respectively.

15. The indent of Article 57 (1) of Article 57 shall be replaced by the following:

(a) On the basis of the wage-earners-pensioners referred to in paragraph 1 and Article 9 (2), persons who are paid monthly, pensioners and those paid with a half-life, who provide services with a working relationship on From one year to the same employer or to an indefinite employment relationship, after prior notification of the salary or the pension or salary or remuneration laid down by another basis, at an annual rate of annual income. '

16. At the end of indent (b) of Article 54 (7), a new paragraph shall be added which reads as follows:

" From the total amount of the tax to be refunded, the tax payable has been deducted from natural persons on the basis of which Greece has entered into force for the entry into force of the RAF. The amount of the tax levied on this income in El-lana, provided that the tax deducted in the other State is defined in the provisions of the RAF. '

Article 7 Other income tax arrangements

1. In the first paragraph of Article 7 (2) and in the first subparagraph of Article 7 (2), the words'mental delays or physical disability or mental illness' are deleted.

2. In the last subparagraph of paragraph 1 of Article 16 of the Communist Party, the words'mental retardation or physical disability' are deleted.

3. A. In the amounts paid to the beneficiaries and the part corresponding to the premiums paid by the undertaking in the context of the personal life assurance business of its staff, a tax deduction shall be carried out as follows: Factor 10 per cent (10 %) for single

Payments up to forty thousand (EUR 40 000), (bb) of 20 % (20 %) for single

Amounts paid in excess of the amount of forty thousand (EUR 40 000), cc) with a rate of 15 % (15 %) for

(a) any periodic payment; b. The coefficients of sub-cases, aa, bb and g

Increase by 50 % in the event of recovery by the beneficiary of an early redemption amount. Not considered

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(i) an early redemption of any payment made to a worker who has acquired a pension right or has gone over 60 years of age. The tax resulting from the provisions of the

The following paragraphs shall be retained upon payment by the insurance companies. For the performance of this tax, the provisions of Article 60 (3) of the EC Treaty shall apply. By withholding this tax, the tax liability of the beneficiaries of these amounts is exhausted.

4. The validity of the second subparagraph of Article 46 (3) of the EC Treaty, as inserted by Article 4 (11) of the Law. 4038/2012 (A14), it is also extended to untruthable earnings of the 2012 management use.

5. Paragraph 1 of Article 19 of the CAP shall be replaced by the following:

' 1. The difference in income declared by the taxable person, his spouse and the persons charged to them or determined by the head of the public financial service and their total annual expenditure, of Articles 16 and 17, shall be Loses the income declared or determined by the head of the public financial service in the same financial year, the taxable person or his wife of the source from which the biggest income is declared and, if not This difference shall be calculated by means of a paid-by-service contract. '

6. The fourth indent of paragraph K (K) of the n. 4093/2012 is replaced by the following:

' The single issue of child support shall be determined by reference to the number of dependent children in 40 euro per month for each dependent child. '

7. It is specifically established for the dependent children of the third child and above, a special effect of three (500) euro per year for each child, provided the family income is up to forty-five thousand. (EUR 45,000)

Article 8 Obligations and rights of tax-services

1. Paragraph 1 of Article 61 of the CAP is replaced by the following:

' 1. Any natural person in respect of which the conditions laid down in Article 2 are fulfilled, whether or not subject to tax, has an obligation to submit a claim if he has completed the eighteenth year of his age, without prejudice to Provisions of Article 5. Extremely, an obligation to submit a declaration shall have any person, if invited for it, by the competent authority of the public service. In this case, the good person is required to present the relevant statements within the 30 (30) deadline of the date on which the invitation was issued. Obliges to submit a declaration are those who declare

Foreign residents for income accruing to Greece or subject to the provisions of Articles 16 and 17 of the EC Treaty, irrespective of whether they fall within the scope of Article 18 of the EC Treaty. Failure to implement until the end of the year

Of the financial year concerned, to which the damage arising in the same financial year is written, shall deprive it of the right to participate, as laid down in Article 4 (3). If the taxpayer is resident abroad,

They shall be jointly and severally jointly with them, their representatives or agents in Greece. ';

2. The second subparagraph of Article 62 (1) shall be replaced by the following:

' By using state-of-the-art electronic methods and websites, the submission must be made by any person who is engaged in an undertaking or profession, and of any other person who is subject to a declaration by an authorised accounting officer. In the case of the public financial service, which is responsible, in accordance with the provisions of Article 63. The statement shall be submitted from 1 February to

And on 30 June of the financial year concerned and until the start of the day-to-day operation of the public service from the day-to-day period. '

3. (b) in the case of sub-cases, (d) in the case of sub-cases, the cases of the second paragraph of Article 62 (1) of the EC Treaty shall be taken into account.

4. Paragraph 6 of Article 62 of the CAP provides for a new paragraph which reads as follows:

' In any event, all the income of the person liable irrespective of the way in which they are taxed, as well as the income tax, shall be entered in this declaration. For the purposes of self-financing or in the form of tax income, the amount withheld or payable on a case-by-case basis. '

5. In Article 66 of the Communist Party, new entries 10, 11, 12 and 13 are added as follows:

' 10. The head of the tax office and the staff member designated by him shall be entitled, on any working day for the time, to be informed, to check and consider all the books and particulars set out in the Code of Fiscal Imaging. Transactions (K.P.A.) or other laws, as well as those that are optional from the debtor and take an opinion from any other book, document or element and any asset located in the professional establishment of the Or at the time of any other obligor, or at least. The audit of the books and particulars laid down in this Code shall be carried out in the professional establishment of the supervisor or the seat of the tax office or of the audit service following a written invitation from the Board of Directors.

11. If, during the course of a tax check, the existence of books, particulars or documents, official or non-official documents, which may result in a withholding of a taxable person, shall be confiscated by the official who acts the tax control And are handed over to the Head of the Board of Directors, who, on the basis of these acts, acts as a tax officer;

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Writing, it preserves it until the date of its signature. For the purposes of this paragraph, the provisions of the last five subparagraphs of the paragraph shall apply mutatis mutandis.

12. The head of the tax office or the competent supervisor, in cases where there are grounds for suspecting that in the professional establishment of the supervisor or in the store of any other debtor, books, documents, embossed or otherwise Data, which have an impact on the precise definition of the taxable person, may, in writing, ask the Prosecutor Poultry and, if it does not exist, by the Justice of the Court of Justice, where the professional Installation of the supervisor or the inmate of another obligor, the plus-time interrogator A staff member for the investigation into the finding of books or documents or documents or other particulars, with the provision of tax credit institutions designated by the head of the tax office or the responsible inspector. The investigation shall be carried out on any account of the debtor.

Working time. The books, documents and other evidence found shall be confiscated and delivered to the competent Head of Sector, who, on the basis of these acts, shall keep them until the date on which it is registered. For the purposes of the investigation and seizure, it shall be drawn up;

To be signed by those who act in the seizure and custody or the person present in carrying out the control of a partner or a member or a member of the person or person involved in the administration or management or of an official or an accountant; "Operation". A copy of the report shall be delivered to the obligor or

In the case referred to in the preceding subparagraph, a person. In the event of refusal of the abovementioned

The provisions of the Code of Administrative Procedure shall apply to the notification. The auditee shall be entitled to receive copies or photocopies of the seized books, data and other writings, with his expenses. The confiscation of books, documents and other elements of third-party tax shall not require the performance of the seizure report to be carried out, provided that the audit report, which relates to the decision to impose fines at the expense of the third party, A copy of the attachment concerned or secondment shall be attached.

13. The rights of the competent Head of State to be determined by the provisions of paragraphs 10 and 11 of this article are also carried out by the Directors-General for Taxation, Inspection and Control, as well as by his superiors. Soma-Dept. Of Economic Crime (S.D.O.E.). '

6. In Article 67B of the CCF, paragraph 4 is referred to in paragraph 5 and paragraph 4 is added as follows:

' 4. The provisions of this Article shall also apply to all uses for which there is a tax liability. '

7. The title of Article 82 of the CEF is replaced by the following:

' Other liabilities of taxpayers, services, legal persons and organisations in general '

8. The first subparagraph of Article 82 (5) shall be replaced by the following:

' All auditors and audit firms, who are registered in the public register of n. 3693/2008 (1 174) and carry out statutory audits in non-member companies, companies of limited liability, as well as to branches of foreign undertakings, are obliged to issue annual certifications. '

9. At the end of Article 82 (8), the following sentence is added:

"Until the above decisions are adopted, AVO is valid. 1159/22.7.2011."

10. Paragraph 5 of Article 85 of the EC Treaty, cases ('The granting of data ... ') And (n) are listed in n and a, respectively, and a new indent shall be added as follows:

(p) The provision of information as a result of a public prosecutor's office in Article 25 (1). 4 paragraph b of the n. 1756/1988, which includes an explanation of the order of the public prosecutor's office concerning non-standard confidentiality. '

11. Article 85 of the EC Treaty, paragraphs 6, 7, 8 and 9 shall be numbered 7, 8, 9 and 10 and a new paragraph 6 shall be added as follows:

' 6. Without the approval of the Minister for Economic Affairs, no other, other than the head of the public financial service and other relevant competent authorities, which are similar to that, a public authority or a legal person of public law or body is not entitled to A knowledge of the books and data specified by the Transactions Tax Imaging Code (CCF), except where this is permitted by a special decree. By way of exception, it is permitted, without the approval of the Minister,

To obtain access to and take note of the relevant contents of the books and records laid down in that Code, the administrative and judicial authorities, if they deem it necessary, with a reasoned act, and The local authorities and the Social Asphoras for claiming resources, insurance contributions or other legal rights. In no case, the authorities are not allowed to do so.

To remove or confiscate the above books and items. '

Article 9 Taxation of legal persons

1. Paragraph 1 (a) of Article 99 (1) shall be replaced by the following:

(a) In the case of non-resident companies, companies with limited liability and private capital companies, the total net income or profit accruing to the resident or foreigner. The net profits are taken from the remainder of the profits, which is after the deduction of the taxable income. Also, in the case of non-resident companies or companies of limited liability or private capital,

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In the case of companies which are exempt from income tax on the basis of special provisions, the tax is the capital of the capitalised or divided by any form of profit, after deduction of the amount by the addition of the ratio. To this income tax. The provisions of the preceding subparagraph shall be applicable in any case of capitalisation or distribution of profits for which no income tax has been paid. In addition to the income tax due to the

Of the two preceding paragraphs, the profits distributed by the owner or a company of limited liability or a private interest company is active and withholding tax in accordance with Article 54 (1); or Having regard to the Treaty establishing the European Economic Community, and in particular Article 5 (1) thereof, By way of exception, total net income or profit

Of limited liability companies set up by the provisions of paragraph 1. Article 29 of the EC Treaty 588/1977 (1 148) is not subject to a tax on the name of the legal person, but only to each of these partners for the percentage of its profits attributable to the company. '

2. The second subparagraph of Article 99 (1) of Article 99 of the EC Treaty is repealed.

3. Indent (b) of Article 101 (1) shall be replaced by the following:

(b) Public and public undertakings and trade in speculative movements. '

4. In the case of Article 103 (1) of Article 103 (1), the words'limited liability companies, private capital companies,' shall be added after the words'non-resident companies'.

5. Cases in point (n) of paragraph 1 of Article 103 of the EC Treaty shall be repealed.

6. The indent of Article 103 (1) of the Law Regulation (EEC) No 2238/1994 (A ' 151-K. F) is replaced by the following:

(k) profits received by non-residents and limited liability companies established in another Member State of the European Union within the meaning of Article 11 of the Law. Regulation (EEC) No 2578/1998 (1 30) is exempt from tax. The exempted amount shall be entered in an account of an unlimited reserve, irrespective of whether the profits are sufficient or not. The provisions of Article 54 (1) or (d) of Article 55 (1) of Article 55 shall apply, where appropriate, to the application of the provisions of Article 54 (1) or (1) of Article 54 (1). Article 106 (4). The amount of the tax due under this circumstance shall deduct the amount of tax paid to the person liable as an income tax or a tax on income tax on dividends received. Any credit balance shall not be returned. They shall not apply where the reserves are distributed to the parent company of another Member State of the European Union and the conditions laid down in Article 11 of the Law are met. 2578/1998. '

7. The indent of Article 103 (1) (l) shall be replaced by the following:

' (l) Portfolio investment companies and undertakings for collective investment in transferable securities (UCITS), reserving the provisions of Articles 3 and 5 of Article 114. '

8. The first subparagraph of Article 104 (1) (a) of Article 104 shall be replaced by the following:

' The management period for the legal persons referred to in Article 101 (1) which shall keep books on the double entry. '

9. In the second paragraph of Article 105 (3) of Article 105, the word "E" shall be replaced by "Development".

10. In the case of Article 105 (3) of Article 105 of the EC Treaty, the words' which shall be entered in the book of official lives provided for in the case of paragraph 1 of paragraph 1. Article 10 (5) of Article 10 (d) shall be deleted.

11. Article 105 (3) of the EC Treaty shall be repealed.

12. In paragraph 4 of Article 105 of the CAP, in the first paragraph, the words'one per cent (1 %)' and the last four paragraphs shall be deleted.

13. In the first subparagraph of Article 105 (5) of the Code, the words' 27 of n. 2076/1992 (1 130) 'shall be replaced by' 88 of n. 3601/2007 ('178) '

14. In the eighth paragraph of Article 105 (12) of the B.F.F., the words'by choice of the Company', either by the fixed method during the whole period of the operation of the project 'are replaced by' either with the words' or Coefficients of the impact in Article 31 (1). ';

15. Paragraph 13 of Article 105 of the EC Treaty, reads as follows:

' 13. The debit balance resulting from the exchange of the legal persons by the exchange of the Greek public or company with the exception of the Greek Law on the application of a programme of participation in the rescheduling of Greek debt, It shall deduct from gross revenue in thirty (30) equal annual instalments starting from the use of the instrument in which the exchange of securities takes place and irrespective of the time when the ologian is held. For the application of the preceding paragraph, the difference between the nominal value of the securities issued in exchange and the cost of acquisition of the securities shall be taken as a debt difference. In particular, where the acquisition of the original securities has arisen as a result of the valuation of the original securities which has not been adopted in accordance with Article 38, the initial acquisition cost shall be taken. '

16. In the case of (a) of paragraph 14 of Article 105 of the K. F, the words "fifty percent (50 %)" are replaced by "weeks of five percent (75 %)" and a new paragraph added as follows: " Especially in relation to Mount Athos the percentage The preceding subparagraph shall be 100 % (100 %) ';

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17. Paragraph 16 of Article 105 of the Communist Party.

The second subparagraph of Article 106 (1) of Article 106 shall be replaced by the following:

' In the event that, in the net profits of a company, a limited company, a limited company, a private capital company and a partner, are included, in addition to dividends and profits from participation in other companies, Above, and tax-free revenue, which takes place on a profit-sharing basis, for the determination of the lost profits, which are attributable to income, provided for in the provisions of paragraph 2, shall be taken in total net profits, The balance sheet of these legal persons shall be brought forward. '

19. In the first subparagraph of Article 106 (2) of the EC Treaty, the words'and non-member currencies, except banking and insurance,' are replaced by ', private capital companies and non-resident companies'.

Article 106 (3) and paragraphs 4, 5, 6, 7, 8, 9, 10 and 11 are counted in 3, 4, 5, 6, 7, 8, 9 and 10 respectively.

21. In the first subparagraph of Article 106 (3) of the EC Treaty, as referred to in the preceding paragraph, the words'private capital companies' are added after the words'companies of limited liability'.

22. In the last paragraph of paragraph 5 of Article 106 of the B.F.F., as referred to in paragraph 22, the words'or private capital company' shall be added after the words'a restricted defence company'.

The third and fourth subparagraphs of Article 106 (6), as referred to in paragraph 22, shall be replaced by the following:

' The above sum received by the shareholders shall be subject to withholding tax on the basis of Article 54 (1). Furthermore, in the event that the legal person has, within the administration window, the amortisation or reduction of income tax, income exempt from taxation, the provisions of paragraph 2 of this Article shall apply. '

24. Paragraph 12 of Article 106 of the Communist Party is delayed.

25. In the first subparagraph of Article 107 (2) of Article 107 (2), the words' Third Class K.B.C. ' Shall be replaced by the words'by the double entry method'.

26. In the third subparagraph of Article 107 (2) (c), the words "Article 86" shall be replaced by "Article 1 of the Law". 2523/1997.

27. In the fifth paragraph of Article 107 (c) of Article 107 of the CAP, the word 'Tax' is replaced by 'Administrative'.

28. In Article 107 (3), the word 'fourth' is replaced by 'freezing' and the words'and' shall be deleted.

29. In Article 107 (4) of the EC Treaty, the words'or profit determined or taxable' shall be deleted and the words' of the para -

In writing. - Documents 2 and 3 are replaced by 'record 2'.

30. The first subparagraph of Article 109 (1) of the EC Treaty shall be replaced by the following:

' For the legal persons referred to in paragraph 1 of Article 101, the tax shall be calculated by a factor of 20 % (26 %) in their total taxable income. '

31. Paragraph 2 of Article 109 of the EC Treaty shall be replaced by the following:

' 2. For non-profit-making and foreign legal persons, the tax shall be calculated as a result of twenty-six percent (26 %). '

32. Paragraph 4 of Article 109 of the CAP shall be replaced by the following:

' 4. (a) The tax paid in advance has been deducted from the total amount of the tax levied on the taxable income and the payment of income tax:

In accordance with Articles 12, 13 (1) and (2), (55), 55, 111 and 114 on income subject to tax. (b) The tax on accruals was paid to the

On the other hand, it is a question of whether or not it is a question of taxation. This tax in any case may not be higher than the amount of tax levied on this income in Greece. In order to prove the amount of tax levied outside Greece, a certificate from the competent authority of the country is required in accordance with the RAF. Especially for dividends or profits received by a foreign subsidiary from a foreign subsidiary of its registered office in a Member State of the European Union where the conditions of Article 11 of the Law are not met. The sum of the amounts of the tax paid as an income tax, as well as of the tax deducted as a tax on dividends, shall be deducted from the sum of the tax. '

33. Paragraph 3 of Article 111 of the CAP shall be replaced by the following:

' 3. The amount to be certified in accordance with the provisions of this Article shall be deducted from the tax withheld from a source of Greece, where applicable, and the tax paid on the basis of the provisions of Article 13 (1) and (2). '

Article 10 Amendment of Law 2578/1998,

3943/2011, 3986/2011, 4019/2011

1. Paragraph 12 of Article 14 of the Law. Regulation (EEC) No 3943/2011 (Part II) shall be replaced by the following:

' 12. Tax-free reserves which have been formed or formed in accordance with the provisions of the Law. Council Regulation (EC) No 3299/2004 (A-261) 2601/1998 (' 81). No 1262/1982 (' 70) and any other development law other than n. In accordance with Regulation (EC) No 3908/2011 (8), as a result of the actual production of productive investments, when distributed or capitalised, they shall be added to the profits of the undertaking and shall be taxed in the management period within which the distribution or withdrawal of the undertaking is made. The corresponding amount of duty-free. The provisions of Article 54 (1) and Article 54 (1) shall apply to such profits.

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Article 55 (1) of Article 55 (1), if applicable. The provisions of this paragraph shall not apply to the above reserves which are capitalised pursuant to Article 13 of the Law. 1473/1984 (Art. 127) or Article 101 of the EEC Treaty NO 1892/1990 (A). '

2. The par. Article 10 of the EC Treaty No 4019/2011 (1 216) is abolished as soon as it prevailed.

3. The par. Article 10 (3) and the last paragraph of Article 11 of the Law Regulation (EEC) No 2578/1998

4. Cases (a) and (b) of paragraph 1 of Article 31 of the Law. No 3986/2011 shall be amended and added new cases (c) and (d) as follows: (a) For legal persons engaged in a commercial operation;

(b) For legal persons operating with a commercial enterprise, they are located in tourist places and in towns or villages with a population of up to two hundred thousand (200 000).

(c) For individual commercial enterprises and free of charge, they are located in cities with a population of over 200 000 (200 000) per year.

(d) For each surrogate to 600 (EUR 600) euro, 600 (EUR 600);

By tele Especially for its Urban Kerdoscopic Companies

Article 2 (4) of Article 2 (4) of the EC Treaty and Article 2 (4) of the Statute of the Court of Justice of the European Union and of the Court of Justice of the European Court of Justice of the European Union Five per cent (75 %) of their gross revenue is derived from one (1) natural and/or legal person, the end of the reserve, still valid as imposed in the financial year 2012.

5. The provisions of Article 9 (2). No 2579/1998 (1 31) and Article 27 (2). 2703/1999 (1 72) continue to apply for shares in the Athens Stock Exchange, or to foreign finance or other internationally agreed financial institutions, where appropriate, acquired as from 1 July 2013 onwards.

6. Paragraph 4 of Article 63 of the EC Treaty as inserted in Article 34 (1) of the Law. 2012 and 2013 (uses 2011 and 2012), is suspended for the 2012 and 2013 declarations.

7. The validity of Article 74 (4) of the EC Treaty, as referred to in paragraph 16a of Article 8 of the Law. 3842/2010 (A58) is suspended for the declarations of financial years 2011, 2012 and 2013 and for the period during which it was applicable before it was abolished.

8. The provisions of Article 10 (1) and (2). For the purposes of 2579/1998 (1 31), passenger cars and their marketing authorisations shall also apply from 1 January 2012 until 31 December 2012. The deadline set out in the last subparagraph of Article 10 (1) and (2). Regulation (EC) No 2579/1998 (1 98), as currently applicable, is hereby extended until 31 December 2013 for the

(c) cases falling within the scope of Article 1 (1) and (c) and (c) and (d) of paragraph 2 of the same Article and law.

Article 11 Consolidation of intra-Community trade

1. Article 39 of the CAP shall be replaced by the following:

" Article 39 Correction of profit margins between

Associated enterprises

1. When interconnected, within the meaning of the former paragraph, transactions are carried out in financial terms other than those that would have been agreed between independent undertakings or agreed between The affiliated undertakings and third parties, the profits which, without such conditions, would have been made by the undertaking, but were finally not made on account of the different conditions, increase the net profits of the undertaking; or In the case of non-member countries, the Commission shall submit to the Council a request for a preliminary ruling on the interpretation of Council Regulation (EC) No 319/1999. The provisions of the preceding subparagraph shall also apply to transactions between the permanent establishment of a foreign company in Greece with the central and the associated countries of the host country, as well as for transactions. Between the undertaking and its permanent establishment abroad.

2. Linked to undertakings between which there is a link between direct or indirect administrative or financial dependency or control, in particular as a result of the participation in the capital or in the other or due to the participation of the others. In the case of the capital or management of both undertakings, as well as the undertakings which are in possession of one of the above rights or influence.

3. Especially for loan contracts concluded between affiliated undertakings within the meaning of the preceding paragraph the accrued interest paid or credited, as part of its total lending amount, Borrowers-the borrower's lending exceeds on average and by management period the three-fold capital of the lending facility. Interest under this paragraph shall also apply to interest on loans paid in affiliated undertakings. The total amount of loans from assisted enterprises shall also be added to the global loans issued to them, as well as loans obtained from third parties for which any form of guarantee has been granted. Over associated enterprises. The provisions of this paragraph shall not apply to non-member financial intermediaries. 1665/1986 (A1 183), the company's company law firms. (1) (1) (1) (1) of Regulation (EEC) No 1905/1990 (1 147) 3156/2003 (' ' 157) and ' n. Council Regulation (EEC) No 3601/2007 (1 178) with its registered office in Greece, the creditor companies. Council Regulation (EC) No 2937/2001 (1 169)

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Investment Services (AID) of the n. 3606/2007 (1 195) and for credit institutions operating in Greece.

4. The additional profits accruing in accordance with paragraph 1 shall increase the gross income of the undertaking resulting from its books in order to take account of the debt, fees and contributions due to be taken into account Other taxes.

5. The audit shall be carried out by the Administrative Board, in order to verify that the provisions of paragraph 1 are applicable, taking into account the OECD Guidelines on intra-Community measures for Multinational companies and the tax authorities', as they are updated every time. By decision of the Minister for Economic Affairs,

It shall be within an exclusive period of one month from the date of entry into force of this Regulation any details of the application of this law and the determination of the competent authority. '

2. Article 39A of the CEF shall be replaced by the following:

' Article 39A Temporation of intra-Union

Transactions;

1. Operators affiliated to another undertaking within the meaning of paragraph 2 of Article 39 shall be required to maintain an Envelopment Record of their intra-national transactions. In particular, the industrial companies established in Greece with the provisions of Law 89/1967 (1 132) are exempt from the obligation to establish their intra-Community trade. In addition, transactions with one or more connected undertakings shall be excluded from the value of which does not exceed EUR 100 000 (EUR 100 000), if the gross-in the revenue from the management use for the combined total Exceeds five million euro or the value of which does not exceed 200 000 euro if the gross income of the management use for the combined total exceeds five million (5 million) euro.

2. The provisions of the preceding paragraph shall apply to the transactions referred to in the second subparagraph of Article 39 (1).

3. The 'Documentation Documentation' referred to in paragraph 1 shall be composed of: The 'basic documentation file', which is

Common to all companies in the field and contains common standard information for all affiliated companies and the branches of the public. The 'Greek documentation file', which -

(i) the 'basic file' of the previous impact assessment and contains additional information on the Greek companies of the Greek language, the permanent representations of the foreign company in Greece or the permanent establishments of the Greek company Enterprise abroad.

4. The documentation file shall be drawn up prior to the performance of the tax certificate referred to in Article 82 (5) and in any case within 50

(50) days from the date of closure of the relevant period. It is accompanied by a summary table of information, which is submitted electronically to the General Secretariat of Information Systems of the Ministry of Finance within the same deadline, for the closing arguments closed after 30.12.2012, and contains Information on the operational capacity of the undertaking, such as the one in which it is located, the functions it carries out and the risks it incurs, as well as a list of intra-Eurosystem transactions to be carried out; They shall be carried out within the relevant management period and a description of the Effect of the medicinal product on the label. The documentation shall be kept in the supervision and made available to the competent control authority within a reasonable time, within a reasonable period of time, which may not exceed thirty (30) days.

5. The documentation file, as applicable for each pilot period, shall be maintained for the duration of the time-limit specified by the relevant tax provisions of the Greek Law for the imposition of a tax. In addition, the relevant case before the Court of Justice shall be maintained.

6. In the event of a subsequent change in the market resulting from changes to the data in the documentation file, the undertaking is required to update it by the end of the management period within which The above conditions are changed. In this case, the undertaking is obliged to submit the summary table set out in paragraph 5 to the General Secretariat of the Information System of the Ministry of Economy within fifty (50) days from the date of its closure. Management period within which the update took place.

7. Those who are familiar with the dossier referred to in this Article shall be required to observe and maintain such confidentiality in accordance with the provisions laid down therein.

8. By decision of the Minister for Economic Affairs, which is issued within an exclusive period of one month from the date of entry into force of this law, the particular matters necessary for the implementation of the provisions of the preceding para - In writing and in particular, the mandatory content of the Documentation bulletin referred to in paragraph 3, the summary of the summary table, the language in which the information is kept, the methods, methods and procedures for determining the information. These transactions, the process of updating the documentation records, And any other considerations relating to the application of the provisions of this Article. '

3. After Article 39A of the Income Tax Code, a new Article 39B is added which reads as follows:

' Article 39B Identifying the prices of prices

Intra-Community trade

1. The intramillary transactions are judged to be justified in the following cases:

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(a) failure to comply with or disposing of the dossier to the competent control authority; (b) compliance with an insufficient or inaccurate dossier;

(c) the absence of an audit of the correctness of the calculation or maintenance of the intra-Eurosystem transactions, which is not remedied by the additional information provided in the audit; c) the provision or supply of inadequate or insufficient; or Inaccurate

Additional information, provided that there is a lack of control verification of the intra-national changes.

2. The intramural transactions deemed to be justified are determined by the competent authority on the basis of the data available from each source. In cases where a range of values occurs, or

Profit, which is accepted by the tax authority, the price of intra-day transactions shall be determined at any price or percentage of profit within the ten-cent range. If the resulting range is not accepted by the tax authority, it shall determine the price intra-Eurosystem transactions in your unit.

3. In the event of the application of the provisions of the preceding paragraph, the provisions of paragraph 1 of Article 39 shall be replaced by the provisions of the Law. 2523/1997.

4. After article 39b of the Communist Party, a new 39C is added which reads as follows:

" Article 39C Preapproval of Methodology of the Intraship Assessment

1. The undertakings included in the provisions referred to in Article 39 (1) may submit a request for a pre-approval of the methodology for the assessment of their specific future transactions with affiliated undertakings. This application is submitted to the Directorate-General for Fiscal Control and Management of the Ministry of Economy. By decision of the Minister for Economic Affairs, a Commission for the rechecking of five per cent (5 %) of the cases in which the methodology has been pre-approved.

2. The purpose of the pre-approval of the preceding paragraph is the stated set of criteria to be used to determine the prices of such transactions during a single period of time. These criteria include, in particular, the use of the reference method, the comparison or reference and the relevant adjustments, as well as the critical assumptions for the future conditions. The following may also be used for pre-approval:

In this context, the Commission's proposal for a directive on the protection of workers from the risks related to exposure to the risks related to exposure to the risks related to exposure to the risks related to exposure to the risks related to exposure to physical activity. They may not be the subject of the pro -

(a) a certain transaction between the parties involved;

(b) a certain percentage of the margin or catha;

(i) profit from transactions with connected undertakings.

3. The Directorate-General for Fiscal Control and Internal Revenue Service issues a decision, which is notified to the applicant company. The duration of the pre-approval decision may not exceed two (2) years and the period of validity may not be reversed in a management period which has been completed at the time of the submission of the application for a preliminary ruling. The pre-approval decision does not derive any rights or obligations for other taxpayers other than the applicant.

4. The values of the intramunitive trade of the undertaking concerned by the pre-approval decision are given that they do not differ from those that would have been agreed between independent undertakings, and the provisions of paragraph 1 of paragraph 1 do not apply. Article 39, provided that the conditions laid down in that decision are met. The undertaking is required to include in the

The information required for the monitoring and evaluation of the implementation of the pre-approval decision shall be carried out in accordance with Article 39 A. The tax control of transactions with co-operation

No undertakings are limited to the verification that they have been complied with in the pre-approval decision and that the critical assumptions on which it was based continue to apply. In addition to the maintenance and preservation obligations

(i) the information required by other provisions of the relevant legislation, the undertaking is required to preserve the documentation relating to the pre-approval decision throughout the shelf-life of the relevant documentation file. The adoption of a pre-approval decision does not prevent the

Subsequent to the application of the procedure for mutual assistance in order to avoid double taxation or the European Convention on the Elimination of Dual Taxation in the event of a correction of profits The Commission has decided to initiate the procedure laid down in Article 3 (2) of Regulation (EC) No 519/1999. In such a case the provisions of the next paragraph shall apply to the accession of the pre-approval decision.

5. The pre-approval decision shall be reviewed at the time of its validity, either at the request of the undertaking concerned or on its own initiative by the competent authority, in the following cases: a) if the critical assumptions on which it was based

(b) if there has been a substantial change in the judgment of the applicant, the decision to approve the pre-approval decision shall prove to be incorrect.

(c) in the event of application of the procedure for the application of the procedure provided for in Article 3 (1) of Regulation (EEC) No 817;

Having regard to the proposal from the Commission to the Council, the European Parliament, the Economic and Financial Committee and the Council of the European Parliament, of the one part, and the European Parliament, of the European Parliament, of the European Parliament, of the European Parliament, of the European Parliament, of the European Parliament, of the European Parliament, (i) a single taxable person; Especially for the ex officio review of the original

A decision to authorise the competent authority issues a -

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A decision, which shall be notified to the applicant company and shall have the results referred to in paragraph 4, of the beginning of its adoption.

The decision may be withdrawn by the competent authority at any time during its course in the following cases: Where it is established that the data or judgment

Remains on which the pre-authorisation decision was based were inaccurate, b. Where it is found that the undertaking did not comply

Essential conditions or obligations laid down in the pre-approval decision, in the event of withdrawal, the pre-approval decision;

The second paragraph of Article 3 (2) of Regulation (EEC) No 817 shall be replaced by the following: Article 4 of the Law 12-1997, POINT

7. The decision to pre-authorisation may be cancelled by the competent authority at any time during its course in the following cases: If it is found that substantial change occurred

The critical assumptions or circumstances in which the pre-approval decision was based, b. Where it is found that the undertaking did not comply

Essential conditions or obligations laid down in the prior approval decision, c. Where there is a substantial change in the application;

Of the tax provisions. The annulment of the decision is not allowed.

Where it is possible to revise it in accordance with paragraph 5. In the event of cancellation, the validity of the decision;

The judgment shall cease from the time-limit laid down in the decision to cancel.

8. At the request of the undertaking concerned, which is submitted no later than the expiry of the decision to grant an intramity assessment methodology, it may be renewed, up to two times the validity of the pre-approval decision without Changing her terms. Required condition for approval of the application

The renewal is to demonstrate that there was no substantial change in the data on which the prior authorisation decision was based. The competent authority shall issue a decision on the application.

Renewal, which shall be notified to the applicant. If the application is accepted, the renewal decision shall have the results referred to in paragraph 4. The period of validity of the renewal decision shall not apply.

It may be more than two (2) years. 9. By decision of the Minister for Economic Affairs

The specific issues necessary for the implementation of the provisions of the preceding parafs, and in particular the procedure for pre-approval of intra-national registration, revision, renewal and withdrawal of the provisions of the provisions of the preceding paragraph; In particular, the content of the application for pre-approval and renewal of the renewal procedure, the relevant questions, the procedure for consultation with the competent authorities of other participating States, the type and content of the decisions of the competent authority. '

5. The par. Article 4 of the Law New paragraphs 5 and 6 are inserted as follows: 2523/1997 (1 179)

' 5. In the event of an early submission of the relevant information table in paragraph 5 of paragraph 5 of Article 39A of the Income Tax Code (CCF), an autonomous measure calculated on the basis of an amount of 1/1000 of its declared gross income shall be applied as soon as possible. Obliged to submit an undertaking. The above-mentioned above cannot be less than a thousand (1000) euro and more than ten thousand (10,000) euro. This should be paid as a lump sum within the month following that of its attestation. Any review exercise shall not suspend its attestation. The provisions of this paragraph shall apply, and

Where the documentation file is not made available to the competent control authority within the time limit laid down in paragraph 5 of Article 39A of the CCF. When the deadline for submission of the summary table

The information is due to an event of force majeure, to which the undertaking is invoking and to demonstrate that it is submitted within 10 days of the expiry of that event, which is not required.

6. In the case of submission of the summary table of information or the disposal of the case file referred to in paragraph 5 of Article 39A of the ECHR, the competent control authority shall be subject to an independent estimate of one centimetre (1/100). Gross revenue of the person liable to an undertaking. The above precursor cannot be less than ten thousand (10,000) euro and more than one hundred thousand (100,000) euro. '

6. After the 12th subparagraph of paragraph 1 (a) of Article 13 (1) of the Income Tax Code, a new paragraph is added which reads as follows:

' In particular for transfers made between the undertaking and undertakings linked to it, the provisions of Articles 39 and 39A shall apply. '

7. After the eleventh paragraph of Article 13 (2) of Article 13, a new paragraph shall be added as follows:

"The provisions of Articles 39 and 39A shall apply in particular to transfers of shares held between the undertaking and undertakings connected therewith."

8. At the end of Article 25 (3), a new subparagraph shall be added as follows:

" The provisions of Articles 39 and 39A shall apply to contracts concluded between undertakings and undertakings linked to it. '

9. After the fourth paragraph of Article 28 (g) of Article 28 of the CAP, a new paragraph is added which reads as follows:

' For real estate transfers carried out between the undertaking and the undertakings concerned, the provisions of Articles 39 and 39A shall apply. '

10. In the first subparagraph of Article 31 (1) of the CAP, the words' adequate and accurate books and items of second and third categories of the K.B.C. ' Th-dissociates with the words " books with the simplified

22

'and in the case of paragraph 1 the words' in Article 51B 'with the words' Articles 39, 39A and 51B '.

11. At the end of the first subparagraph of Article 31 (1) of the EC Treaty, the words'without prejudice to the provisions of Articles 39 and 39A' shall be inserted.

12. The last paragraph of Article 31 (1) of Article 31 of the EC Treaty is repealed.

13. The case referred to in paragraph 1 of Article 31 of the EC Treaty shall be repealed.

14. The following subparagraph shall be added at the end of paragraph 1 of Article 51B of the CCF:

' Exceptionally the costs of purchase of goods, reception facilities and any other category of expenditure are provided for in the preceding paragraph of this paragraph, by companies based in non-cooperative Member States or States with a pre-monetary tax each; They shall not apply to those provisions where they are affected by their affiliated undertakings in respect of which special envelopes for intra-Community trade are provided for. '

15. Paragraph 10 of Article 105 of the Communist Party.

16. The publication of this article is deleted in Article 26 of the Law. Regulation (EC) No 3728/2008, without prejudice to the applicable territories. The documentation provided for in Article 1 (2) of the

Directorate for the accounting and market research of the General Secretariat of Consumer Affairs of the Ministry of Economic Affairs, Competitiveness, Infrastructure, Transport and Networks until the date of entry into force of this law relating to the 2010, 2011 and 2012 uses; The Office for Official Publications of the European Communities for the control of intra-Community trade in the Ministry of Economic Affairs and drawn up for this purpose, shall be drawn up in accordance with the provisions of this Protocol. The Directorate-General for Consumer Affairs and Market Directorate of the General Consumer Secretariat reserves the right of access to the above-mentioned documentation for reasons of research. By way of exception, the financial envelopes for the years 2008 and 2009 shall be subject to control by the Directorate-General for the General Secretariat of the Consumer, which shall be completed by the Directorate-General in accordance with Article 26 of the Law. 3728/2008. As the beginning of the audit, the first act of the Management Committee to further review the documentation and/or the payment of supplementary documents, in addition to the written invitation to tender for the documentation file. Especially for cases of late submission and

Of the provisions of paragraph 4 of Article 26 of the Law. Having regard to Council Regulation (EEC) No 3728/2008, for which the date of publication of this Regulation has not been established in accordance with the provisions of paragraph 6 of that Article, the autonomous provisions laid down in paragraph 6 of this Article shall apply. Article 4 of the Law Regulation (EC) No 2523/97, as amended by Amendment No 5 to Article 12 of this Regulation. Fee for the closure of these cases is the Directorate for Information and Market Research of the General Secretariat of Consumer Affairs of the Ministry of Development, Antitrust, Infrastructure, Transport and Networks, which is due within six months of Having regard to the proposal from the Commission to the Council, the European Parliament, the European Parliament, the European Parliament, the European Parliament, the European Parliament and the Committee of the European

Of the product. This is required by the provisions of Article 11 (3) to (6) of Article 11 of Decision A2-8092/ 31.12.2008 (B΄ 2709).

The provisions of paragraphs 1, 2, 3 and 5 shall apply to intragroup transactions carried out in management periods starting from 1 January 2012 onwards. Specifically for the 2012 management period, the documentation file shall be established and the relevant statements shall be submitted by 10 May 2013. For transactions carried out in the Member States,

In the final years 2010 and 2011, account shall be taken of the documentation file set out in Article 26 of the Law. 3728/2008. The audit shall be carried out by the competent tax authority, which shall determine the intra-Eurosystem transactions in the event of non-compliance or maintenance or maintenance of an adequate or recalculation file, repealed by Article 6 of the Article 39, as in the case before its amendment by the present law.

18. The provisions of paragraphs 6 to 15 shall apply to expenditure effected by the financial year 2013 onwards.

19. The provisions of paragraph 4 shall apply from 1 January 2014.

20. The indent of Article 85 (5) of Article 85 shall be replaced by the following:

' The granting of information on the application of Articles 39 and 39A to special mandates of the Ministry of Development, Competitiveness, Infrastructure, Transport and Networks, for purposes of market research. '

CHAPTER B COMPLETION OF ORGANISATIONAL PROVISIONS

THE MINISTER OF FINANCE

Article 12 Adoption of provisions for the Service

Home Affairs Ministry of Economic Affairs

1. The par. Article 5 of the Law 3943/2011 is replaced by the following:

' 1. It is recommended that the Ministry of Economic Affairs, Internal Affairs, the Directorate-General for Economic Affairs, directly subordinate to the Minister for Economic Affairs, which is called the Internal Affairs Directorate of the Ministry of Economic Affairs, has the seat of the Legal Department. It operates as a sub-directorate for External Affairs of Northern Greece, entitled "Department of Interior Affairs Ministry of Interior Affairs" and is based in the Regional Section of Thessaloniki."

2. The par. Article 5 of the Law Regulation (EEC) No 3943/2011, as amended by Regulation (EEC) No 3943/2011, has been replaced by the provisions of paragraph 1. Article 55 of the EC Treaty Having regard to the Treaty establishing the European Community,

' 2. The Ministry of Internal Affairs has as far as possible the investigation and detection of all the criminal offences and disciplinary offences committed or carried out by the officials of the Ministry of Economic Affairs and Supervisors. Of this number of individuals and specific:

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(a) Criminal offences under the provisions of Articles 216-218, 220, 222, 235-237, 239-244, 252, 254-259 and 261 of the Penal Code, Taxation, Financial and Customs Code and the Disciplinary Law (b) Disciplinary misconduct in the case of civil servants and civil servants of Public Law.

In the case of the Court of Justice of the European Union, the Court of Justice of the European Union, 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.

3. The par. Article 5 of the EC Treaty Regulation (EEC) No 3943/2011, as amended by Regulation (EEC) No 3943/2011, has been replaced by the provisions of paragraph 1. Article 55 of the EC Treaty It shall be replaced by the following:

' 3. The Office of the Office for Internal Affairs (Internal Affairs) carries out its findings (i.e. the assets) of the employees of the Ministry of Economic Affairs and the Department of Public Prosecutions, as follows: E -

Names that are performed on an annual basis according to criteria. By decision of the Minister for Legal Affairs published in the Commission of the Court of Appeal, the selection of criteria for the sampling checks, the determination of their sample and the procedure for their action shall be determined. Which it contains in the

Department of Internal Affairs, any information containing information which may cause grounds for suspecting an unjustified change in their underlying assets. (c) Employees for whom it is carried out;

Investigation, preliminary examination, preliminary examination or the Board of Internal Affairs, for the purpose of examining the offences referred to in paragraph 2 and where the audit of their assets is assessed. (d) After the audit has been completed,

Infringements of the law and, where appropriate, prejudice to Article 12 of the Law. A report to the Court of Auditors is drawn up on 3213/2003 (A-309), which shall be sent to the General Commissioner of the State. If a case of criminal liability arises, the report shall be sent to the institution responsible for criminal prosecution. The report shall be sent to the Authority where there is a need for an investigation into the competence of a tax or other authority. During the course of the audit, the auditee may be called upon to provide clarifications or to provide supplementary information, within a express provision of twenty (20) days, which may be extended by a decision of the Head of the Office, for Half-time. '

4. The par. Article 5 of the Law No 3943/2011 is replaced by the following:

' 5. The provisions of paragraphs 6,8,19,21 and 22 of Article 30 of the Law No 3296/2004 (ref. 253). Point 6 of Article 2 of the Law They also apply to the Office for Internal Affairs and to the staff of the Department of the Interior. The start-up time of the Internal Revenue Service on a 24-hour basis shall be determined by a decision of the Minister of Finance published in the Governing Council of the Government. '

5. The par. Point 6 of Article 5 of n. 3943/2011 is replaced by the following:

' 6. The Office for Internal Affairs is staffed by officials of the Department of Economic and Financial Affairs of the Ministry of Finance and officials assigned to them as the Economic Inspectorate, in accordance with the provisions of Article 2 par.13 of the Law. 2343/1995. With a reasoned decision by the Minister for Economic Affairs;

In the case of emergency services, they may be seconded to the Directorate and to the Ministry of Internal Affairs, officials of the preceding subparagraph. The same decision shall specify the duration of the secondment, at the end of which the official shall return to his post without further formality. For the assistance of the Office's work;

On the other hand, it is possible to delegate specific tasks to officials in the other branches of the Department of Economic Affairs who, for this purpose, shall be assigned to the Directorate or the Directorate for Internal Affairs. '

6. Article 5 of the Law No 3943/2011 is added as follows: - graphs 9, 10, 11, 12, 13,14,15,16 and 17 as follows:

' 9. In order to carry out its tasks, the Ministry of Internal Affairs investigates, collects, classifies and uses information and data relating to the commission of offences referred to in paragraph 2, acting on its own initiative and on its own initiative, or A preliminary investigation into the provisions of the Code of Penal Code on their attestation and referred to the persons responsible for the exercise of criminal prosecution or disciplinary action. In carrying out these tasks, the Internal Affairs Office shall have unrestricted access to the archives of all the departments of the Ministry of Economy and of the officials and other authorities or departments of the general public; The Committee of the Committee of the Committee on the Rules of Procedure, the Committee on the Rules of Procedure, the Committee on the Rules of Procedure and the Committee of the However, it may request data and information from judicial services.

10. The preliminary investigation and preliminary examination carried out by the Directorate and the Ministry of Foreign Affairs of the Ministry of Finance is carried out following the Order of the Prosecutor's Office, who oversees the prejudicial work of the Ministry of Finance. In the case of the Court of First instance, the Court of First instance referred to the Court for a preliminary ruling two questions on the interpretation of Article 3 (2) of Regulation No 17. In the course of the preliminary investigations, the competent officials of the Directorate and Y-management shall be considered to be special investigating officers.

11. In cases where a preliminary investigation or preliminary examination is carried out, in the case of the offences referred to in paragraph 2 of this Article, the tax benefit does not apply, and the banking and financial secrecy shall be governed by the relevant provision of the competent authority. Prosecutor's office in paragraph 10, if he is deemed to be removed from the needs of the investigation.

12. The Economic Inspectors of the Internal Affairs Service, when carrying out a preliminary examination, to establish disciplinary action

24

In accordance with the provisions of the Code of Criminal Procedure and the provisions of the Code of Conduct for the Statute of the Statute of the Court of Justice, the Court of Justice of the European Union and the Court of Justice of the European Union Employees and NPD ..

13. When another department of the Ministry of Finance conducts a preliminary examination or preliminary examination in accordance with the provisions of the Code of Criminal Procedure or a preliminary examination-E.R. in accordance with the provisions of the Civil Code, on its own merits Paragraph 2, is obliged to refer the relevant case to the Office for Internal Affairs.

14. By the end of February each year, each of them shall be submitted to the Minister for Economic Annual Report on the work and activities of the Office.

15. Resolutions, transfers and transfers of officials to the Department of Finance and Public Affairs of the Ministry of Finance and decisions to move away from office to perform the service are not disclosed and shall not be posted On the Internet, with the exception of the actual diapers for the off-site transfers which are known after the completion of the case.

16. With a presidential decree following a proposal by the Economic and Social Committee, the organisation, organisation, regulation of the Internal Revenue Service, as well as the tasks of its staff. '

Article 13 Modification of provisions of n. NO 2343/1995

On the Economic Review

1. The first subparagraph of paragraph 1. Article 2 of Article 2 of the Law (EC) No 2343/1995 (1 211) is replaced by the following:

' 4. The positions of the Economic Inspectors shall be informed by the Ministry of Economic Affairs of the Department of Economic Affairs of the Department of Economic and Financial Affairs, with a minimum of 10 years of service at the Ministry of Economic Affairs. '

2. The par. Article 2 of the Law No 2343/1995 exists as follows:

' 5. With a presidential commission on a proposal from the Department of Administrative Reform and Electronic Governance and Finance, published in the Official Journal of the European Communities, the issue of the internal functioning of the Services is regulated by the Governing Council. The Committee of the Regions and the Economic and Social Committee, the Economic and Social Committee and the Committee of the Regions, and the Economic and Social Committee and the Committee of the Regions.

3. After par. Article 2 of Article 2 of the Law 2343/1995 (1 211), as added with par. I would like to make a point of order. Having regard to the Treaty establishing the European Community, and in particular Article 3 thereof,

' 23. (a) It is recommended to the Directorate-General for Economic Inspection, the Internal Audit Committee, which consists of:

(aa) the Head of the Directorate-General for Economic Inspection, as Chairman, acting as Deputy Head of the Staff Directorate;

(bb) the Head of the Internal Audit Board;

(cc) the Head of the Internal Audit Service;

(dd) an Internal Auditor, with his deputy, members of the Register of Internal Auditors of the Department of Finance, who are designated by the Hellenic Institute of Internal Auditors; and

(e) an official of the Ministry of Economic Affairs, non-domiciled, category E, with knowledge and expertise in the Ministry of Economic Affairs and Internal Audit, with his deputy. (b) The term of office of the President and its members. Commission:

(c) The Internal Audit Committee: (aa) Approves the annual internal audit programme;

And monitoring its implementation. (bb) Approving and submitting to the Minister for Economic

The annual report to which the activities and the results of the internal audit are recorded and the data from the progress of the implementation of its proposals. (cc) Following the operation of the internal market,

(d) The establishment of the Internal Audit Committee by the Ministry of Economic Affairs and the Minister for Economic Affairs;

A decision by the Minister for Economic Affairs. The same decision shall be defined as the Secretary-General of the European Communities, by those who serve in the Economic Inspectorate with any employment relationship.

(e) By decision of the Minister of Economic Affairs, which is published in the Official Journal of the European Communities, the Commission's specific matters shall be set up. '

Article 14 Efficiency of profitability

1. The provisions of the first subparagraph of paragraph 1. Amendment No 8 to Article 4 of the Law. 3943/2011 is replaced as follows:

' Those who are selected and placed on the subject of a Certificate of Attestation and Inforced entry of the Revenue of the State shall sign the performance of their duties for a period of 12 months. '

2. The provisions of paragraph 2. 22 of Article 4 of the Law 3943/2011 is replaced by the following:

' The Head of the Self-Office, Department, Sub-Directorate or Director-General of the Commission of the European Communities, shall be selected in accordance with the relevant provisions of the Law. Regulation (EEC) No 3839/2010 (('), ('), ('), shall be signed by signing them for a 12-month period'.

Article 15 General Secretariat Support

Ministry of Economic Affairs

1. In order to assist the General Secretariat of the Ministry of Economic Affairs in the performance of their duties, they shall be recommended in each respective position, by way of derogation from paragraphs 13 to 16.

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Article 55 (d) 63/2005 (A '98), three extra special partners' positions, without remuneration and without a-fault or pension right. The provision of services in these positions does not give rise to any right to compensation or other claims against the Dome or a-fault entity.

2. The positions of the preceding paragraph shall be informed by a decision of the General Secretariat, the validity of which shall be automatically terminated by the end of the term of office of the General Secretariat. The qualifications that are placed in these positions must be university-based training, with proven means of training, and to be insured to a principal insurance institution in another capacity.

Article 16 Modification of provisions of n. NO 3086/2002

1. Article 2 of the Law 3086/2002 (1 324), as follows:

' Clauses 1. Within the competence of the Legal Council of

State (N.S.K.) belongs to the legal support of the State. Such support shall include, in particular: a) the judicial support and representation of the Court;

(b) the publication of opinions in questions of Dii -

(c) the recognition of claims against the Court of Justice, (d) the Court of Justice and an extrajudicial conclusion of the judgment;

Having regard to the opinion of the European Parliament,

If you have any further questions, please contact your doctor immediately. (f) the legal support of the Management Committee;

(g) the legal support of the Interministerial Committee

Restructuring and privatization, in particular on matters relating to the process and the terms of operation of the nationalisations, or the technical support of the Management Committee

Preparation of draft laws and regulations; (i) a recommendation to the competent ministers for a decision;

(i) the adoption of legislative measures necessary for the protection of public interest and the representation of the Hellenic Republic;

President of the European Court of Justice of the European Court of Justice and of the Committee of Ministers of the Council of Europe.

2. A. The Legal Council of the State shall be responsible for handling proceedings before the courts of the European Union of cases: (a) competence of the Ministry of Finance and the supervision of such bodies, b) the competence of the Ministry Rural Development and Foodstuffs and the surveillance of such bodies, including the competences included in the para. Point 10 of Article 14 of the Law. 2227/1994 (1 129) and in par. Article 17 of the EC Treaty (c) competence of the Ministry of Justice, Transparency and Human Rights, (d) competence of the Ministries of Environment, Energy and Climate Change, e) competence of other Ministries, which have been handled (i) members of the Legal Council of the State of Justice of the national courts before the ICTY.

(f) cases relating to public contracts and (g) cases assigned to it by the Minister for Foreign Affairs. By joint decision of the Minister for Economic Affairs and

Other categories of cases in the exclusive competence of the N.C.C. are assigned to the Ministry of Foreign Affairs.

3. The Legal Board shall exercise the above-mentioned responsibilities in full, regular and complete, the Chambers, the tasks recommended by the President to the Central Service or to another organic unit of the N.C.C., the Legal Offices. Council and the Court of Justice '.

2. After par. Article 6 of the Law Paragraph 3A is added as follows:

' A. In national and international arbitration awards drawn up by the public or public legal persons of public or private law established and operating for the service-public interest, arbitrator The Council of State or of the State Legal Party or of the State Legal Party shall be appointed by the Legal Affairs Council of the State. In exceptional cases and with an increased majority of the two-thirds (2/ 3) of the members of the Committee, the arbitrator is appointed as an official of the N.C.C. Before the Court of Justice of the European Communities, the President of the Court of Justice of the European Communities, the President of the Court of Justice of the European Communities, referred to the Court for a judgment of the Court of Justice. Minister for Economic Affairs.

3. At the end of the case (d) of par. Article 8 of the Law The following sentence shall be added to the words: 'and shall set up Clarifications in Offices of Legal Advisers or to the Central Office for the handling of cases of a certain object'.

4. A. In par. Article 12 of the Law Case 3086/2002 refers to the following:

'(f) Rehabilitation planning'. B. After paragraph 3 of Article 12, added

Paragraph 3A, as follows: (a) In the field of the control of the Republic of

In particular, the legal support of the Transnational Committee on Reservations, in particular on matters relating to the procedure and the award of nationalisations by the public, NPD and public legal persons private, is, in particular, the legal support of the Committee of the Regions. The Court of Justice of the European Communities brought an action before the Court of Justice of the European Communities, including the Court of Justice of the European Communities. (b) Draft laws concerning nationalisations

(c) In the decision of the Minister for Economic Affairs, the Minister for Economic Affairs, the Minister for Economic Affairs and the Committee on Economic and Monetary Affairs and the Committee on Economic and Monetary Affairs and the Committee of the Regions.

Following an opinion from the President of the N.C.C., the procedure, conditions and details of the previous cases shall be defined. '

5. The second paragraph of paragraph 5. Article 43 of the EC Treaty EUR 3086/2002 is replaced by the following:

"In the functions of the N.S.C., a child's license is granted, in accordance with the provisions applicable to court officials."

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CHAPTER C AMENDMENT OF PROVISIONS OF THE EC TREATY, CUSTOMS CODE, PUBLIC REVENUE AND OTHER PROVISIONS OF A GENERAL ECONOMIC POLICY

Article 17 Amendment of VAT provisions.

1. The case of par. Article 8 (2) of the Law It shall be replaced by the following:

' 2. (d) The elimination of bio-noise and safety deposit boxes.

Other: The provision of premises for the pursuit of professional activity within a taxable person, whether or not within the framework of the relevant contracts, provided that the person concerned wishes to submit an application for tax purposes. The choice of taxation shall be made by a sub -

A request from the Board of Directors to the Board of Directors. The request for a taxation option may be submitted

Either prior to the start of use of the property or a thirty (30) days from the start of the management period, if the selection takes place at a later date, and is effective from the start of the management period. In particular for the application, the application for the selection of taxation may be submitted by 30 June 2013, starting from 1.1.2013, subject to the condition that, by 31 July 2013, the tax charged for the period from 31 July 2013 will be paid. 1.1.2013 until 30.6.2013. The taxation option may concern the whole

Or part of the building complex. The application shall specify the places for which the taxation option is selected. The option of taxation may be revoked by sub -

An application submitted within thirty (30) days from the start of the management period and applies from the beginning of the management period. The above provisions also apply to undertakings from

(i) the transfer of trade centres, which had been subject to an application for a selection of taxation and had received a certificate of entry into the tax on the tax office, until 31 December 2012, without having regard to the fulfilment of the conditions laid down therein; (i) the Council, acting on a proposal from the Commission, and the Council, acting by a qualified majority; These operations do not require the submission of a new application for a taxation option. The above provisions also apply to undertakings;

Those imposed by VAT on transactions covered by the first subparagraph before 1 January 2013, and therefore those undertakings have a right of deduction for the previous uses for which VAT has been imposed, except for The Committee of the European Parliament, the Economic and Financial Committee, the Economic and Financial Committee and the Committee of the European In such cases, it is necessary to apply for a taxation option by 30.6.2013. '

2. The par. Article 8 (5) of the Law Commission Regulation (EC) No 2859/2000:

' 5. By decisions of the Minister for Economic Affairs,

The conditions, the procedure and the details of the selection of case (d) (ii) of paragraph 2, and any other detailed application of the provisions of that Article. '

3. The par. Article 33 of the EC Treaty Commission Regulation (EC) No 2859/2000:

' 3. In the case of the supply of goods or the final cessation of the use of such goods in tax-deductible transactions, during a period of five years or 10 years, in the case of immovable property referred to in paragraph 2, a one-off settlement shall be made in the same year and Those goods shall be considered, for the years to come, that they have been used exclusively and only: (a) in taxable activities, if that is the case;

(aa) for delivery, subject to the tax and the

(b) for destruction, loss or theft, in respect of destruction, loss or theft of a tax which is attributable to the delivery of such a tax;

(c) for the delivery of immovable property with a contract of sale, or justified by legal tender;

(a sale and lease back) in accordance with the provisions of paragraph c (c). Article 6 of the Law 1665/1986. (d) for the delivery of cross-section projects;

(i) to promote or independently manufacture up to the network of the ICH SA or the ICMG, in accordance with what is defined in n. Regulation (EEC) No 2773/1999 (2).

(b) duty-free activities in other cases.

If, within the settlement period, in accordance with paragraph 2 of this Article the expenditure on the acquisition or manufacture of investment goods has not commenced, the use of such funds shall be deemed to have been made available exclusively. And only in tax-free transactions and acts as a result of a settlement with the clearing declaration of that management period. This limitation of the five-year period is excluded.

The expenditure, for the acquisition or manufacture of investment goods by organisations, undertakings and utilities. '

4. The provisions of paragraphs 1 to 3 shall apply to acts performed as of 1.1.2013.

Article 18 Modification of provisions of n. 1798/1988 and

Having regard to the opinion of the D. 697 /35/ 20.3.1990

1. A. The case A of par. Article 16 of the Law The following shall be substituted for the following:

' A. The disabled Greek citizens and citizens of the other Member States of the European Union with residence in Greece, who: '. The case B of par. Point 1 of Article 16

N. No 1798/1988 is replaced by the following: To the blind Greek citizens and citizens of

Other Member States of the European Union with a residence in Greece, if they are wholly or partially blind, with a percentage of invalidity of 100 % '. Other: The case C of par. Point 1 of Article 16

N. No 1798/1988 is replaced by the following:

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' C. Greek citizens and citizens of the other Member States of the European Union with a residence in Greece, who: '.

2. Paragraphs 4 and 5 of Article 16 of Law 1798/1988 are replaced by the following:

' 4. From 1 January 2013, the rate of invalidity shall be determined on the basis of the opinion of the healthcare professionals concerned and are not accepted by the monetary authorities of other committees.

5. By a joint decision of the Ministers for Economic and Labour, Social Security and Welfare, the assignment of the conditions set out in this article to the diseases and disability rates specified by the K.E.A .. The same decision regulates every necessary detail on the way and the timing of the review of the above-mentioned disabled by the KETH."

3. The par. Having regard to the Treaty establishing the European Economic Community, D. 697/35/20.3.1990), which has been ratified by the Member States. Article 32 of the EC Treaty Regulation (EEC) No 1884/1990 ('), as last amended by Regulation (EEC) No 1884/92, as last amended by Regulation (EEC) No 1884/90 (Part I). Question No 6, by Mr Arndt (S) No 3156/2003 (1 157) is hereby repealed.

Article 19 Modification of provisions of n. NO 4021/2011

And the n. 3427/2005

1. The first subparagraph of paragraph 1. Article 53 of the EC Treaty The third and fourth subparagraphs of the same paragraph shall be replaced by the following:

' The owner or usufruct of the immovable property may, at any time and for any reason, apply to the Board of Directors, at any time and for any reason, to request the cutting of the E.E.D. from the electricity consumption account and the establishment of this certificate to the Board of Directors. Shall pay at least the current and any maturity dates of the year 2012, and, in the event of a request for deferral, the amount of EUR 50 (50). The change of an electricity supplier requires an attestation of assurance of the Board of Directors that the above procedure has been followed by the owner, or by the user or by the user, who has been specifically empowered to do so; The. '

2 a. After the end of the fourth subparagraph. Article 23 of the EC Treaty The following are added: 3427/2005 (A-312):

' Natural persons who, on 1 January 2013, have rights to land outside the project or the settlement, are obliged to check electronically up to 30.6.2013 on their property, as shown on the General website of the General Secretariat of the Council of the European Union. In order to comply, modify and finalise the information system in order to comply with it. Legal persons who, on 1 January 2013, have been in possession of rights to immovable property, are under an obligation to submit a declaration of immovable property until 30.6.2013, in which they will include their substantive status, as they are Made available on 1 January 2013. ' Other: (Parliament adopted the resolution) Article 48 of the EC Treaty

N. (') 3842/2010 (1 58) is replaced by the following:

' Where the seller is a natural person, the certificate referred to in paragraph 1 shall be required for documents drawn up as from 1 January 2014. '

Article 20 Adopting provisions for the end of travel

1. A. The validity of the provisions of paragraph 1. Article 8 (2) of the Law Regulation (EEC) No 3899/2010 (1 212), as amended by subparagraph (b) of this paragraph and paragraph 1 (2). Article 30 of the EC Treaty No 3943/2011 (1 66) is hereby extended until the end of 2013. Other: The element with the par. Article 8 (2) of the Law 3899 /

2010 is replaced by the following: " e) The provisions of this paragraph shall apply.

10 (10) days after the adoption of the previous case and for cars withdrawn until 20.12.2013. ' Other: The par. Article 20 of the EEC Treaty EUR 4002/2011 (1 180)

Displayed as follows: ' 2. The provisions of paragraph 1. Article 8 (2) of the Law 3899 /

2010 and par. Article 30 of the EC Treaty Regulation (EEC) No 3943/2011, as amended by Regulation (EC) No 3943/2011, applies to vehicles which will be customs duty and to pay taxes due by 31 December 2013. ' Other: The c element of par. Article 8 (2) of the Law 3899 /

(c) The provisions of subparagraphs (a) and (b) shall be replaced by the following:

Only for old-technology cars for which a marketing authorisation has been issued in Greece until 31 December 2000 and for which the marketing authorisation has been paid in respect of the year in which the deletion is made, as well as any liability Previous years. ' Hey, The last sub-paragraph of par. Article 5 of the

Article 30 of the Law Regulation (EC) No 3943/2011 is hereby replaced by the following: ' These provisions apply only to cars;

The old technology that will be withdrawn until 20.12.2013, for which a marketing authorisation has been issued in Greece until 31.12.2000 and for which the registration fee of the year in which the deletion is made, and any Of previous years' debt. ' (f) The deadline provided for in the paragraph

Article 20 of the EEC Treaty Regulation (EC) No 4002/2011, as is the case under subparagraph (c) of this paragraph, shall also apply to motor vehicles falling within Article 20 (1). (') (g) The last paragraph of par. Article 20 (1)

N. Having regard to Decision No 4002/2011, the following shall be replaced by the following:

It shall be within three months of the date of travel and not later than 31 December 2014. '

2. Article 36 of the Law. No 1563/1985, as amended by Article 12 of the Law. The following subparagraph shall be added after the following subparagraph: 3220/2004 (A-15):

' The above exemption shall also be granted to parents who, before becoming multi-parent parents within the meaning of this Article, have been subject to the provisions of paragraph 1. Article 1 (2) of the Law 3454/2006 (' 75). '

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Article 21 luxury vehicle tax tax

The par. Article 17 of the EC Treaty 3833/2010 (1 40) is replaced by the following:

' 2. In order to carry out a number of cars, the rate of the tax shall be determined, in accordance with the scale referred to in paragraph 1, according to their value, as determined in accordance with the provisions of paragraph 1 (a). Article 126 of the EC Treaty NO 2960/2001. This tax is levied on the taxable person

Article 126 of the EC Treaty NO 2960/2001.

Article 22 Amendments to the Code of Conduct

Publications of the European Communities.

1. In Article 41 of Law 356/1974 (1 90), paragraph 6 is added after paragraph 6, as follows:

' 7. The publication of the Summaries of the auctions may also be carried out on an internet site, subject to the deadline of the previous paragraph. By decision of the Minister for Economic Affairs, each necessary detail is required for the implementation of the previous one. The rules set out in the above paragraph shall apply;

For the purposes of Article 3 (1) of Regulation (EC) No 514/1997, the Court of Justice shall apply to the Court of Justice for a preliminary ruling.

2. In Article 41 of Decree 356/1974, the existing paragraph 7 is reduced to 8.

Article 23 Repeal of provisions of n. EUR 4002/2011

And other arrangements

1. The provisions of paragraph 1. Article 18 of the EC Treaty This Regulation shall be repealed from the date of publication of this law. Special winding-up notes issued in accordance with the repealed classes and notified to the taxable persons until the publication of the present proceedings shall be terminated within the prescribed timelimits.

2. In the first subparagraph of Article 3 (3) of the Code of Tax Imaging Code (v. 4093/2012) the words "ten thousand (10,000)" are replaced with the words "five thousand (5,000)" and at the end of the second subparagraph of the same paragraph the words "as well as on behalf of professional services" are available Installation or providing repair or maintenance services of technical works or installations or non-installation. '; The provisions of paragraph 3 of Article 3 of the Code on Tax Imaging of Transactions, as amended at this time, shall apply from 1 January 2013.

3. A. At the end of the last subparagraph of paragraph 1 of paragraph E. 7 of the paragraph E of the first article of n. The words'as well as the deadline for the location of the vehicles at standstill' are added 4093/2012. The number of members of the Commission Decision No 1229/ 31.12.2012

Deadline for implementation of the budget for the year 2013 and for the financial year 2005

The location of the vehicles at standstill " is valid from its performance.

AMENDING PROVISIONS OF THE LAW 27/1975; AND

814/1978 AND OTHER PROVISIONS

Article 24 Modification of provisions of n. NO 27/1975

1. Article 26 of n. The following shall be substituted for the following:

' Article 26 Ferries to foreign vessels

1. It is applicable to the provisions of this Article-a tax on ships under foreign territory, managed by resident or foreign companies located in Greece under the provisions of Article 25 of this law. The application of this Article shall be without prejudice to the provisions of the Income Tax Code, as is the case in question, which provide for the income tax of profits accruing to Greece from the transfer of ships. A foreign language, as well as the relevant provisions of the Double Taxation Acts relating to income and capital taxes and the Maritime Agreements concluded by Greece with other States.

2. The tax shall be borne by foreign shipowners or shipowner companies for ships under foreign territory which have been placed under the management of the number of companies located in Greece under the provisions of Article 25 Of the product concerned. These managing companies are jointly and severally liable

Obliged to the shipowners for the payment of the levy referred to in this Article. Where management of the ship is carried out by more than one managing company located in Greece under the provisions of Article 25 of this law, the management companies shall be responsible for the management of the ship. To pay the tax referred to in this Article. In the event that the shipowner has changed the management company to which it has entrusted the management of its vessel in a foreign country, the management company shall be liable for the payment of the tax that corresponds to the period of time. Which exercised the management of this ship. In case of voluntary transfer of ownership

Of the ship under a foreign measure, which remains under the management of a Greek or foreign company established in Greece under the provisions of Article 25 of this Law, the tax of this Article shall be borne by the new shipowner. From the date of the transfer, while the new shipowner is in a beholden with the persons liable for payment of the tax of the present article on the ship up to the time of the transfer.

3. The tax is calculated according to the same criteria, rates and rates in force in accordance with the provisions.

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Of the present law and the powers issued under Article 13 of the Law. Regulation (EEC) No 2687/1953 on vessels registered in Greek territory during the preceding year from the year of application of this Article.

4. For the purpose of calculating the tax, the resident or foreign companies which manage ships under foreign policy and are located in Greece under the provisions of Article 25 of this Law have an obligation to submit annually, Within January of each year, a cumulative declaration in the tax office. Ships, with a notification to the Ministry of Maritime and Aegean Sea, to which the name, the flag, the International Decoration of the IMO, the IMP, the total capacity and the age of the vessels under foreign direct management, should be reported. 1 January of the same year, to which the respective nationality documents of the vessels will be attached. Where the management of a ship in a foreign country is responsible for the management of a ship after 1 January of each year, an additional statement from the management company shall be submitted within a period of time from the management. The declarations referred to above shall be held in the direction of the statement of n.1599/1986.

5. The declaration and payment of the tax referred to in this Article shall be made in accordance with the relevant provisions of the present law for the tax on ships in Greek territory. In the event that the management of a ship under foreign policy is entrusted to a management company established in Greece under the provisions of Article 25 of this law after 1 January of each year, a tax shall be payable from its day-to-day period. The award of the management to so many twelfths, those months by the end of the year. The termination and payment of the tax shall be carried out by the firm in the name and on behalf of the shipowner. From the amount of the tax referred to in this Article,

The tonnage tax (tonnage tax) or any other charge paid for the vessel was paid for the vessel in a foreign country until the amount of the tax due to Greece.

6. For the receipt of the declarations and the confirmation of the tax referred to in this Article, the Board of Directors shall be responsible. The notification of all documents relating to

The tax referred to in this Article shall be active in the respective management company.

7. The imposition of additional taxes and duties shall apply to the provisions of the Law. 2523/1997, as in the case.

8. The right of the Court of Justice for the purposes of this Article shall be barred after a period of five years from the end of the year in which the tax is indicated.

9. By decision of the Minister for Economic and Nausea and the Aegean, the type and content of the tax declaration referred to in this Article shall be determined, the procedure for imposing the tax on the name of the shipowner-three company and the payment of such tax, and A joint decision by the Ministers for Economic and Maritime Affairs and the Court of Justice sets out the procedure for the submission of the annual summary declaration and of the supplementary reports.

Of the management company in the tax office. Ship with notification to the Ministry of Marine and Aegean.

10. The validity of the provisions of paragraphs 1-8 of this Article shall start from 1 January 2013 for vessels under a foreign country whose management is carried out by the undertakings or other companies which are located in the country concerned. In the Annex to the provisions of Article 25 of the Act.

11. In accordance with the provisions of this Article, a tax shall be exhausted from any obligation on the part of the ship-owner of a shipowner under foreign territory, under the supervision or management of a company or a foreign company established in a foreign company. In respect of the provisions of Article 25 of the present law, in respect of any tax, levy, levy or reservation on income acquired in the offshore account of the vessel, the owner of which is a shipowner. The same exemption from any tax, levy, levy or

Booking also applies to shareholders or partners of such companies, up to a natural person, for the income obtained in the form of a net-tax or currency distribution, either directly or by holding companies; Independently of the portfolio of holding companies that are engaged between the shipowner and the final shareholder or partner. Furthermore, it shall be exempt from any tax or transfer from any account of shares or of foreign shipowners or foreign shipowners of ships in Greece or abroad, as well as of the holding companies which have a direct or indirect holding (holding companies). Indirectly, the shares or shares of the above-vessel companies. They are also exempt from tax on the profits of the naval company of n. (') Regulation (EEC) No 959/1979 (1 192), as well as the shares distributed by it under Article 25 of this Law and transferred or managed by a ship with a Greek or foreign flag. '

2. The second subparagraph of paragraph c (c). Article 29 of the EC Treaty Replaced by the following:

" Exceptionally exempt from inheritance tax the transfers of ships, shares or shares of domestic or foreign companies owned by ships under Greek or foreign vessels of more than 500 (1 500) of total tonnage (i) the shares or shares of the holding companies holding directly or through an intermediary holding companies holding the shares or shares of the above-owned companies. '

Article 25 Modification of provisions of n. NO 814/1978

Article 35 of the Law 814/1978 (A144) is replaced by the following:

" Article 35 Exemption from income received from

Holding company

It shall be exempt from any tax, levy, levy or income obtained from a partner or a party;

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The holding companies, which are exclusively, directly or indirectly, directly or indirectly, from vessel owners of ships with a Greek or a Greek flag, provided that the shipping companies are compatible with the Navy. The funds or the management or management of their vessels shall be carried out by a foreign or foreign company established in El-Lad under Article 25 of the Law. 27/1975 (1), as is the case. The fact that HoldingcCom (holdingcCom-panies) holds exclusive shares of ship-owning companies with a Greek or foreign flag is assumed to be:

(a) with the provision of relevant certificates of the competent authority of the registered office of the registered office of the companies to which each shipowner will be required to refer to the holding company (holding company) (companies), as well as the name and other identification of vessels belonging to each shipowner. The competence of the foreign public authority for the issue of certificates is established by the Ministry of Foreign Affairs or the Greek Consular Authority, or (b) with the provision of certificates from which the Portfolio Companies (holding companies) is in force (good standing), as well as a copy of the Board of Directors of the Registry Companies, from which it is practical to show the interest of the shipowners-three companies, in which, the only, the point, the point and the The registration of the ship or the vessels, and which shall be practical to the vessels concerned; Consulate Principle of the country of the registered office of the compa-nies companies based in Greece. Especially in the case of the United States Navy.

(ii) ship-owning companies with foreign vessels-are obliged to add a Navy certificate from a high-level office, from which it may be said that their vessels are compatible with it '.

Article 26 Amendment to technical-recreational players

At the end of par. Article 38 of the EC Treaty A new subparagraph shall be added as follows:

" The date, after which the establishment of the individual intrinsic taxfree tax is made compulsory, shall be determined by decision of the Minister for Economic Affairs, following the entry into force of the Committee on Supervision and the Control of Gaming (E.G.) '

Article 27 Modification of provisions of n. NO 2731/1999

After par. Article 12 of the EEC Treaty In addition, paragraphs 3, 4 and 5 of paragraphs 3, 4 and 5 of Article 12 shall be added to paragraphs 6, 7 and 8:

' 3. The grant to Non-Governmental Organisations (BKO), offices, urban non-profit-making, NPISH or natural persons, irrespective of the amount of the grant and by any institution of the public sector;

(a) Submission of a special report by the competent minister from the following conditions: a) Submission of special report by the competent minister

To the Minister for Economic Affairs, with a clear and complete assessment of the need and the legality of the expenditure. In the special report, all members of the collective management of the above legal persons shall be admitted to the special report, as well as any third party to whom they have delegated powers. (b) Grant of a specific approval of the Minister for Finance;

(c) The decision to approve the Minister for Economic Affairs with a view to reducing the amount of the proposed expenditure or full rejection of the proposed expenditure.

The relevant dossier is communicated to the Economic Policy and to the Directorate-General for Economic Review of the Ministry of Finance. Any grant without the respect of the

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

4. For the already until the date of entry into force, the Foreign Ministry of Foreign Affairs to the Ministry of Foreign Affairs states that:

4 a. The duration of the contracts of the Board of Directors with the Non-Governmental Organisations (BCE) concluded between 2002 and 2009 and for which the clearing of the clearing by the competent authorities is automatically closed by the contractual maturity (a) The following conditions: (a) The natural object of the contract is to be published for the purpose of completing the winding-up procedure, provided that the following conditions are cumulative:

Of the decision until the date of the deposit. (av) It has been submitted by the BKO onwards; and

(i) a request for an extension of the contractual time to alter the natural object of the contract, or after the end of the contractual period, a similar request accepted by the party, or a modification of the contract.

4 b. For the whole of the outstanding contracts of Part Four, it will be drawn up by the Board of Directors and the Directorate-General for Economic Inspection of the Ministry of Economic Affairs of the Ministry of Economic Affairs on their application or not in the arrangements referred to in paragraph 4. With the same conclusion, the amount of the payment for each contract will be determined, and the procedure for the award of the dossiers to the financial controller from the text of the dossier will be completed in accordance with the rules in force. If you are ordered to. The cases referred to in paragraph 4a shall be considered as definitive and shall not be subject to any contention of the abovementioned amount by the competent authorities of the Member State concerned.

5. For any outstanding contractual obligations to the other Ministries of Ministries, bodies, civil-profit companies, NIS or individuals, the procedure of the para graph 4b of the financial services will be followed. (') Where appropriate, Ministries. '

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Article 28 Entry into force

1. The validity of the provisions of this law shall begin: (a) Articles 1, 2 (2) and (8), 3 (paragraphs 1, 2, 3, 5, 6, 13, 18, 21, 28, 29, 30, 32, 33, 35, 36, 37, 40 and 45), 4, 6 (paragraphs 3, 4, 5, 6, 8 and 15), 7 (pens 1, 2, 5 and 7) and 9 (paragraphs 1, 2, 5, 11, 12, 16, 24, 30 and 31) for the income and expenditure incurred as appropriate, from the financial year 2014 (use 2013) and after. (b) Article 2 (1) for interest payments;

(c) Article 2 (6) and (b) of Article 2 (6) of Article 2 (6);

Articles 11 and 12 of Article 6 for interest or income paid or credited as from 1 January 2013 and after. (d) Article 2 (7) for winnings

Shares acquired from 1 July-2013 and after. (e) Article 3 (7) for winnings

In the case of non-compliance with the provisions of the Treaty establishing the European Community, the Council of the European Union, the European Parliament and the Council of Europe. (f) Article 3 (11) and Article 3 (1) thereof;

Graph 5 of Article 9 for income earned from the financial year 2013 onwards.

(g) Article 3 (22) for fixed assets acquired as from 1 January 2013 and after. (h) Article 6 (2) for

Profits approved by General Assemblies from 1 January 2014 onwards. (i) Article 6 (7) for

Profit approved by the competent institutions from 1 January 2014 onwards. (j) paragraphs 1, 2, 3 and 4 of Article 8; and

Referred to in Article 10 (4), for declarations of income submitted from the financial year 2013 (use 2012) and thereafter. Article 5 for immovable property acquired by

1.1.2013. (l) Article 8 (8) for balance sheets

Closed after 30 December 2012. Article 9 (14) for contracts

Concluded from 1 January 2013 onwards. (n) Article 9 (15) from the beginning

Of the application. 4046/2012 (A ' 28). Article 9 (6) and Article 9 (6) thereof.

Article 10 of Article 10 for balance sheets closed on 30 December 2012. (p) in Article 22 (1) from 1 January;

Council of the European

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2. The validity of the provisions of paragraphs and Articles other than those laid down in paragraph 1 of this paragraph shall begin with the publication of the law in the Governing Council of the Government, unless otherwise specified in the individual provisions.

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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