, , ME & . . / & & ()

27 , 15 - 10 - 2012 .. / ./369

. / : 1 &

: .

. . : 115 26 : .

. .

: 2107716225 FA X : 2107710216 e-mail : ested1@otenet.gr

: (..)

,

.

81/99 ( 92/11-5-99)

,

(..)

,

-1 -

: 4301-8

(..)

. ,

() ,

.

.

(www.ggde.gr).

E.

. (1) (.12) : 1. 2. . ... 3. . / ... 4. / 17 5. / ( CD ...)

1. /, (100) 2. /,,, 3. 4. . . -2-

: 4301-8

: *. 1. , , , , : 305/96 (. 7-9), .3669/08 (. 37 .7), . 3850/10** (. 42). 2. , : . ( , .) .3669/08 (. 37 .7). . (), (.) : /.177/2-3-01, /85/14-5-01 /889/27-11-02, , : .3669/08 (. 37 .8 .182). . , / , : 1073/81 (. 111), 305/96 (.10,11), .3850/10 (. 42- 49). . , ( ). ----------------------------------------------------------------------------------------- * H 2 .1 12 305/96. ** O .3850/10 . , : .1568/85, 294/88, 17/96, . -1-

: 4301-8

3. . 2, : 3.1 - ( ) - () : . , , 30 20 500 : 305/96 ( 3 . 12 13). 12 305/96. . / - ( ) .. 305/96 (.3 .8) //85/2001 (.) .3669/08 (. 37 .8 .182). . , - ( ), , , ( , , , , , ). . - , : 305/96 (. 3 .9) //889/2002 (.2.9) (.) .3669/08 (. 37 .8 .182).

. - , : 305/96 (. 3 .10) //889/2002 (.2.9) (.) . . () (). . -2-

: 4301-8

. 1. 305/96 (.3 .5-7) : //177/2001 (.3) //889/2002 (.2.9) (.) .3669/08 (. 37 182).

2. 305/96 (. 3 .4), : . , . . . : ..305/96 (.12 ). . . . , : (,) 7 .1 4030/2011 ( 249//25-11-2011) . . 10201/27-3-2012 . ... 3. : /. 433/2000 (.) , .3669/08 . (73 75).

4. , : 305/96 (. 3 .11) //889/2002 (.2.9) (.) . 5. 6 . . //215/31-3-2008 (.) .

3.2 , - : . 50 . 3850/10 (.8 .1 .12 .4). . , 50 , .3850/10 (.8 .2 . 4 25). -3-

: 4301-8

. . , : .3850/10 (.9). . : , , : 1. , , , .3850/10 (.43 . 1 .3-8). 2. .3850/10 (.14 .1 .17 .1). . .

( 3850/10 .20 .4 ), (...) 4 5 .3850/10. . 3. .3850/10 (.43 .2). , . , 24 , .3850/10 (.43 .2). 4. .3850/10 (.43 .2). 5. 3850/10 (.18 .9). -4-

: 4301-8

3.3 ()

(), , 305/96 (.3 .14) . 130646/1984 (.) . , ., /, / / , , , , : 1073/81 (.113 ), .1396/83 (. 8) 27 (.) .. /208 /12-9-2003. 3.4 () () , . , ... , / . . -5-

: 4301-8

4. . 4.1 - () , , : . : 105/95, 305//96 (.12 . IV , . 18.1). . , : 1073/81 (.75-79), 305/96 (.12 . IV , II, .2). . ( , ) : 1073/81 (.92 - 95), 305/96 (.12, . IV , .6). . : - , , , - & , , . : 1073/81 (. 92-96), 305/96 (.12, . IV , .3, 4, 8-10), .3850/10 (.30, 32, 45). . , ( , , , , ) : 1073/81 (.109,110), .1430/84 (.17,18), 305/96 (.12 . IV , .13, 14). . () : , , , , , , : .. 1073/81(.102-108), .1430/84 (.16-18), .4373/1205/93 . 8881/94 .. ..5261/190/97, .. 396/94, .. 305/96 (.9,.). -6-

: 4301-8

4.2 , , - , , , : . , , : - . . //613/16-2-2011 .: (-, 7) - .6952/14-2-2011 . . - : .2696/99 (. 9 11 .52 ) . : .3542/07 (. 7-9 .46). . , : . 2696/99 (. 47 , 48) . : . 3542/07 (.43,44). . , , , , , : 1073/81 (.75-84), 305/96 (.8. .12,.IV , .2), .3850/10 (. 31,35). . , , , , : 216/78, 1073/81 (.85-91), 8243/1113/91 (.8), 305/96 [. 8 (, , , ) .12 . IV .11 . .4], .2696/99 (.32) . : . 3542/07 (.30).

. : ) : 176/05, ) : 85/91, 149/06, ) : 397/94, ) , : .3850/10 (. 36-41), 82/10. -7-

: 4301-8

4.3 / - . 304/00 (.2). . ( ), , , , ( , , , ) : 1073/81 (.17, 45-74 ), 1430/84 (.11-15), 31/90, 499/91, 395/94 . : 89/99, 304/00 155/04, 105/95 (. IX), 305/96 (.12 .IV .7 - 9), 15085/593/03, .13/4800/03, 57/10, .3850/10 (. 34, 35). . 305/96 (.12 .IV, , , .7.4 8.5) 304/00 (.2), : 1. 2. 3. . 4. () 5. 305/96 (.12, . IV, , , . 8.1. 8.2) 89/99 (. II, .2.1). . 6. ( - , ) 89/99 (. 4 .3 6). 7. , , 15085/593/03 ( .3 .4. .7 ). -8-

: 4301-8

5. , , . , , , , . : 5.1 : 495/76, 413/77, 1073/81 (.18 -33, 104), 8243/1113/91 (.7), 31245/93, . 2168/93, 396/94 (.9 .4 . ), .. 3009/2/21-/94, .. 2254/230/.6.9/94 . : .6.9/13370/1560/95 6.9/25068/1183/96, 305/96 (. 12, .IV II, .11), 3329/89 . : .. .28/18787/1032/00, 455/95 . 2/06, 212/06, 21017/84/09. 5.2 (, , , ), :

. 495/76, 413/77, 1073/81 (.2-17, 40-42 ), . 3046/304/89 (.8- , .4), 3329/89 . : .28/18787/1032/00, . 2168/93, 396/94 (.9 .4 . ), 3009/2/21-/94, 2254/230/.6.9/94 . : .6.9/13370/1560/95 6.9/25068/1183/96, 455/95 . : 2/06, 305/96 (. 12, . IV . 10 ). 5.3 , , , . 778/80, 1073/81 (.34-44), .1430/84 (. 7-10), 16440/.10.4/445/93, 396/94 (.9 .4 . ), 155/04, 305/96 (. 12, .IV .1, 10 .4-6,14 ). 5.4 , & 95/78, 1073/81 (.96, 99,.104, 105 ), 70/90 (.15), 396/94 (.9 .4 . ), 7 .7568 .700.1/96, ..16289/330/99. -9-

: 4301-8

5.5 (, , , , .) 778/80, 1073/81 (.26- 33, .98), 3046/304/89, 396/94 (.9 .4 . ), 305/96 (.12 . IV . 12). 5.6 . ( , , 6.00 . .) .495/76, 413/77, 225/89, 3329/89 . : .28/18787/1032/00, . 2168/93, 396/94 (.9 .4 . ), 2254/230/.6.9/94 . : .6.9/13370/1560/95 6.9/25068/1183/96, 3009/2/21-/94, 455/95 . : 2/06, 305/96 (.12 . IV .10). 5.7 ( , , .) 1073/81 (.100), 1430/84 (.17), 396/94 (.9 .4 .), 3131.1/20/95/95, 305/96 (.12, .IV .8.3 .13). 6. . -10-

: 4301-8

:

A. . 495/76 . 1396/83 . 1430/84 . 2168/ 93 . 2696/99 . 3542/07 . 3669/08 . 3850/10 . 4030/12 . . . 413/77 . . 95/78 . . 216/78 . . 778/80 . . 1073/81 . . 225/89 . . 31/90 . . 70/90 . . 85/91 . . 499/91

337//76 126//83 49//84 147//93 57//99 50//07 116//08 84//10 249//12 128//77 20//78 47//78 193//80 260/A/81 106//89 31//90 31//90 38//91 180//91 -11-

. . 395/94 . . 396/94 . . 397/94 . . 105/95 . . 455/95 . . 305/96 . . 89/99 . . 304/00 . . 155/04 . . 176/05 . . 149/06 . . 2/06 . . 212/06 . . 82/10 . . 57/10 . 130646/84 3329/89 8243/1113/91 ...4373/1205/93 16440/.10.4/445/93

220//94 220//94 221//94 67//95 268//95 212//96 94//99 241//00 121//04 227//05 159//06 268//06 212//06 145//10 97//10 154//84 132//89 138//91 187//93 765//93

: 4301-8

. . 8881/94 .. 31245/93 3009/2/21-/94 2254/230/.6.9/94 3131.1/20/95/95 .6.9/13370/1560/95 6.9/25068/1183/96 . ...5261/190/97 ..16289/330/99 ..15085/593/03 . 13/4800/03 .6952/11 3046/304/89 .28/18787/1032/00 . . 433/2000 //85/01 //177/01 //889/02 MEO//613/11 21017/84/09 7, . 7568..700.1/96

450//94 451//93 301//94 73//94 978//95 677//95 1035//96 113//97 987//99 1186//03 708//03 420//11 59//89 1035//00 1176//00 686//01 266//01 16//03 905//11 1287//09 155//96

. 27/03 6/08 ..

../208/12-9-03 ../ /215/31-3-08 .. 10201/12 :41-

-12-

: 4301-8