ΦΟΡΟΛ.ΣΕΜΙΝΑΡΙΟ 2014
description
Transcript of ΦΟΡΟΛ.ΣΕΜΙΝΑΡΙΟ 2014
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2002 31/12/2013 ()
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2004 31/12/2013 ()
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2006 31/12/2013 ()
2007 31/12/2013
2008 31/12/2014
2009 31/12/2015
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2003 31/12/2013 () 31.12.2019
2004 31/12/2013 () 31.12.2020
2005 31/12/2013 () 31.12.2021
2006 31/12/2013 () 31.12.2022
2007 31/12/2013 31.12.2023
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94/179
14
.
( 45 ..)
( 45 )
-
5/26/2018 . 2014
95/179
( )
15
, ,
.
,
,
.
.
,
.
( 45 )
-
5/26/2018 . 2014
96/179
( )
16
,
.
,
.
.
,
.
-
5/26/2018 . 2014
97/179
17
-
5/26/2018 . 2014
98/179
31.12.2013, 1.1.2014
18
1.1.2014 ,
31.12.2013 (,
,
) ,
.1 & 4 .2523/1997.
,
( & ),
53 57
,
.
-
5/26/2018 . 2014
99/179
19
1.1.2014 4 .
2523/1997 ( 1/3), 31.12.2013. , .
. ,
.
. 1210/2013 (
5 . 2523/1997).
...
.
-
5/26/2018 . 2014
100/179
(.2523/1997)
(. 53 ...)
(.57 ...)
2
> 2
> 1
> 2
.
, 31.12.2013
10%
20%
30%
-
5/26/2018 . 2014
101/179
(.2523/1997)
(. 53 ...)
(. 57 ...)
. (,
)
31.12.2013
:
4 . 2523/1997 ( 117-1170 ),
54 . 2 (100,00 ).
;
-
5/26/2018 . 2014
102/179
;
15 66 .4174 :
31.12.2015 . 1 53
.
O
.
1198598
31.12.2013:
1 53 .
4174/2013 (170)
(MRO)
,
(8,51) , .
;
-
5/26/2018 . 2014
103/179
;
i. (main refinancing operations rate)
( ). .
: 13 2013: 0,25%
-
5/26/2018 . 2014
104/179
24
. . :
.
. ,
,
( web-bnking)
.
,
!
-
5/26/2018 . 2014
105/179
25
: 13 2013: 0,25%
, 0,25 + 8,51 =8,76
8,76%
0 2 4 6 8 10
-
5/26/2018 . 2014
106/179
(1.000,00 ) 20/1/2014. 27/1/2014.
:
8,76 % X 1:12 = 0,73 % ( )
, 1.000,00 0,73%=7,30.
: 1.000,00 +7,30 =1.007,30
-
5/26/2018 . 2014
107/179
(2)
,
(10%) .
(20%) .
(2) (30%) .
,
.
( )
-
5/26/2018 . 2014
108/179
10% 20% 30%
1.000 1.100 1.200 1.300
28
0% 2 10% > 2 20% > 1 30% > 2
-
5/26/2018 . 2014
109/179
.
..., Vies
29
!
-
5/26/2018 . 2014
110/179
30
. 2 . 38 . 2859/2000, :
. , .
, ... ..
9/2013 20.1.2014,
31 2014, . 1 . 2523/1997.
, ... ( ).
-
5/26/2018 . 2014
111/179
31
. ...
-
5/26/2018 . 2014
112/179
32
1
... 10-12/2013 ( 2013).
25/2/2014.
= 1.000,00
-
5/26/2018 . 2014
113/179
...
33
... ... 1.000,00
-
5/26/2018 . 2014
114/179
34
20/1/2014 :
: 25/2/2014
.
28/2/2014
: 25/2/2014
:
3 %2
&
1.000,00
. 3% (2 1,5 %)
30,00
1.030,00
. 1 .2523/97
53
57
( + ) 1.030,00
&
-
5/26/2018 . 2014
115/179
0
510
15
20
25
3035
40 650
700750
800
850
900
9501000
1050
35
1.030,00 .
880
910
940
9701000
1030
1060
1090
1120
1 0 3 0 0 0
2
10
-
5/26/2018 . 2014
116/179
... 10-
12/2013 ( 2013).
,
25/6/2014,
29/10/2014.
= 1.000,00
36
... ... 1.000,00
-
5/26/2018 . 2014
117/179
37
20/1/2014 :
: 25/6/2014
.
30/6/2014
: 29/10/2014
:
9 %6 (6 1,5%)
,
1.000,00
. 9% (6 1,5 %)
(10 %)
90,00
109,00
1.230,83
. 1 .2523/97
53
57
(8,76%) 4 31,83
( + ) 1.090,00
-
5/26/2018 . 2014
118/179
38
.
9 %6 1,5%
,
1.000,00
. 9% (6 1,5 %)
(10 %)***
90,00
109,00
1.238,79
. 1 .2523/97
53
57
(8,76%) 5 ** 39,79
( + ) 1.090,00
* 6 ( 20.1.2014 25.6.2014 )
** 4 ( 30.6.2014 29.10.2014
)
*** 10%
2 ( 30.6.2014 29.10.2014)
-
5/26/2018 . 2014
119/179
1.000,00
. 2523/97
90,00
39,79
109,00
39
!
-
5/26/2018 . 2014
120/179
,
(
30
). 10%
(),
1 .
2523/1997.
40
3
-
5/26/2018 . 2014
121/179
...
10/2013 ( 2013).
= 4.000,00 .
, 20/1/2014.
2.000 .
41
... ... 4.000,00
-
5/26/2018 . 2014
122/179
42
20/1/2014 :
:
31/1/2014
.
20/1/2014
2.120 : 31/1/2014
2.000 :
3 %2
,
4.000,00
. 3% (2 1,5 %)
(10 %)
120,00
4.150,95
. 1 .2523/97
53
57
(8,76%) 2 30,95
( + ) 4.120,00
20/3/2014 2.120 :
3 %%
-
5/26/2018 . 2014
123/179
43
.
,
4.000,00
. 3% (2 1,5 %)
(10 %)
120,00
4.150,95
. 1 .2523/97
53
57
(8,76%) 2 30,95
( + ) 4.120,00
3 %2 1,5%
* 2 ( 20.11.2013 20.1.2014 )
** 2 ( 31.1.2014 20.3.2014
)
-
5/26/2018 . 2014
124/179
. ...
10
44
1
...
-
5/26/2018 . 2014
125/179
12/2013 ( 2013)
= 5.000,00 .
,
20/1/2014. 10 . (2.490 )
31/1/2014.
10/3/2014 (
28/2/2014)
45
... ... 5.000,00
-
5/26/2018 . 2014
126/179
46
20/1/2014 :
:
20/1/2014
. (5.000 2.500)
20/1/2014
1 (2.490) : 31/1/2014
10 :
2% 10 2 %
,
2.500,00
. 2% (2.500 2%)
(10 %)
50,00
5.068,62
. 38 N.2859
53
57
[0,73: (8,76% 1/12)] 18,62
( + ) 2.550,00
28/2/2014 2.500(+ . 2%) :
2
-
5/26/2018 . 2014
127/179
...
12/2013 ( 2013)
= 3.000,00 .
, 20/1/2014.
.
31/1/2014.
47
... ... 3.000,00
-
5/26/2018 . 2014
128/179
48
20/1/2014 :
:
20/1/2014
.
20/1/2014
: 31/1/2014
:
,
3.000,00
.
(10 %)
3.021,90
. 1 .2523/97
53 57
[0,73: (8,76% 1/12)] 21,90
( + ) 3.000,00
-
5/26/2018 . 2014
129/179
.
...
49
1
-
5/26/2018 . 2014
130/179
50
...
20/1.2014.,
1.930,14 .
27.1.2014, ...,
3
.500,00
(
...:3.500,00 23% = 805,00).
... 805,00
-
5/26/2018 . 2014
131/179
51
20/1/2014 :
: 27/1/2014
. .
20/2/2014
: 20/2/2014
/ :
1,5 %1
&
805,00
. 1,5% (1 1,5 %)
12,08
817,08
. 1 .2523/97
53
57
( + ) 817,08
...
:
-
5/26/2018 . 2014
132/179
52
:
-
5/26/2018 . 2014
133/179
53
!
-
5/26/2018 . 2014
134/179
,
20/2/2014, 53 & 57 .
,
(20/2/2014).
54
V.
...
-
5/26/2018 . 2014
135/179
, , 1.1.2014,
31.12.2013,
4 .2523/1997
54 . 2 '
...(100 ).
55
1
-
5/26/2018 . 2014
136/179
...1-3/20131.150,00.
30/4/2013. 20/1/2014.
56
... :
-
5/26/2018 . 2014
137/179
57
-
5/26/2018 . 2014
138/179
,
4 . 2523/1997,
54 .2
' . 4174/2013 ... (100).
58
V.
...
-
5/26/2018 . 2014
139/179
: .4174/2013,
4 . 2523/1997
.
,
,
.
.
59
1
-
5/26/2018 . 2014
140/179
...1-3/20131.150,00.
20/1/2014
.
60
:
-
5/26/2018 . 2014
141/179
61
!
-
5/26/2018 . 2014
142/179
4
. 2523/1997
62
VI. Vies
-
5/26/2018 . 2014
143/179
1
12/2013.
26/1/2014.
20/2/2014.
63
vies
-
5/26/2018 . 2014
144/179
64
Vies
-
5/26/2018 . 2014
145/179
100,00 (
.
65
VI. Vies
-
5/26/2018 . 2014
146/179
: . 4174/2013,
4 .2523/1997
(vies).
,
100 .
66
VI.
-
5/26/2018 . 2014
147/179
:
.
:
(100,00 ).
67
-
5/26/2018 . 2014
148/179
.
..., ..
68
. ...
-
5/26/2018 . 2014
149/179
1 ... 1-
2/2013 ( 2013).
29/1/2014.
= 1.537,36
69
... 1.537,36
-
5/26/2018 . 2014
150/179
70
20/3/2013 :
: 29/1/2014
. .
20/2/2014
: 19/2/2014
:
16,5 %11
&
1.537,36
. 16,5% (11 1,5 %)
253,67
1.791,03
. 1 .2523/97
53
57
( + ) 1.791,03
...
-
5/26/2018 . 2014
151/179
71
-
5/26/2018 . 2014
152/179
72
-
5/26/2018 . 2014
153/179
. 2523/97
: 1.537,36
. 2523/97 = 253,67
-
5/26/2018 . 2014
154/179
2
1-2/2013 (
2013).
29/1/2014.
= 484,00
74
484,00
-
5/26/2018 . 2014
155/179
75
20/3/2013 :
: 29/1/2014
. .
20/2/2014
: 19/2/2014
:
16,5 %11
&
484,00
. 16,5% (11 1,5 %)
79,86
563,86
. 1 .2523/97
53
57
( + ) 563,86
.
-
5/26/2018 . 2014
156/179
76
-
5/26/2018 . 2014
157/179
77
3
-
5/26/2018 . 2014
158/179
20/2/2014,
30/10/2014.
78
20/3/2013
484,00
-
5/26/2018 . 2014
159/179
79
20/3/2013 :
: 29/1/2014
.
20/2/2014
: 30/10/2014
:
16,5 %11
,
484,00
. 16,50% (11 1,5 %)
(10 %)
79,86
56,39
655,32
. 1 .2523/97
53
57
(8,76%) 9 35,07
( + ) 563,86
!
-
5/26/2018 . 2014
160/179
&
,
!
.
-
5/26/2018 . 2014
161/179
...
:
;
81
: . .
.
-
5/26/2018 . 2014
162/179
...
:
;
82
:. ,
( ) , .
, ...
, .
VII. -
-
5/26/2018 . 2014
163/179
83
VII. -
-
5/26/2018 . 2014
164/179
.. (..=3).
(...)
(
..=3)
( ) 14.673
..=3
()
(..=1).
: 31.12.2013,
5 . 2523/1997, 1.1.2014 ,
54 ... ( ' 1, ', ' '
2 3).
84
() 5 . 2523/1997
-
5/26/2018 . 2014
165/179
:
1.1.2014 54 .
4174/2013, ()
85
-
5/26/2018 . 2014
166/179
86
;
-
5/26/2018 . 2014
167/179
87
100,00 .;
(. 54 . 1 . & . 2 . 4174/2013,
& . 1210/6.9.2013)
-
5/26/2018 . 2014
168/179
88
VII.
-
5/26/2018 . 2014
169/179
.
89
-
5/26/2018 . 2014
170/179
90
!
-
5/26/2018 . 2014
171/179
,
(
).
91
-
5/26/2018 . 2014
172/179
.
92
-
5/26/2018 . 2014
173/179
93
. 2012
9.637,64. 15.10.2012 31/12/2012.
15/1/2014 .
, 10.637,64.
-
5/26/2018 . 2014
174/179
94
-
5/26/2018 . 2014
175/179
95
...
,
-
5/26/2018 . 2014
176/179
16/1/2014.
20/1/2014
, 28/2/2014.
.
96
-
5/26/2018 . 2014
177/179
. 2523/1997. 28/2/2014,
. 53 (
)
97
!
-
5/26/2018 . 2014
178/179
!
98
-
5/26/2018 . 2014
179/179