1

1,05 .

65%

1,05 . , - , .

- - franchising .

- - 2007 -2013.

- ( 2 ) .. .. ... ..

:

- (25.000 ) (10.000.000 ) -

- (30.000 ) - (10.000.000 )

- (30.000 ) (10.000.000 )

- (50.000 ) - (10.000.000 ) -

(3) , , (2) .

. 4

- - - () - 1133.2008 -. - 01/01/2009. . 11

-

. 2, 10

T

- - -. -. - ( ) , 55%, - 65%. . 5

REU

TER

S

15 2009

2

1. - .., ...: -

, / - ( / - / , -)

.., ..: - - , - - , , .

: - - .

, ..., ( 97 08), - .

, - Franchise -, .

2. - ( -) -

-, - , : - - .

3. - . -

:-

.. ... - , .., .. , -

- , .

- 3 - -, , -

- 2009 .

- / - .

. :

- 3 - , - .

- - - , , - .

- / , - .

. -

- ( - , Cam-ping):

- 1 - -,

4. / ( -

/ 20% )

) / - :

- 1 - / / 1 o - , , ()

) / : .. ... - ..,.. ( ) 3 (- ) - . -

5. ) -

/ :

- -

- - , - 70% - . - -, , -

) - / - :

-

- ( 9)

6. , -

- - 9.

- , - - , 8 - . -

- - - 9

- - , , - , ( , - , -), - (8) .

- - -

. 10

15 2009

4

-

... - , .

50 ( - ) 2008

- - 2003/361/ 6 2003, , -

o - (franchise) - - - .

- 1 - 2008 -

-

,

-, ,

- / - ,

, , .

55% 65% . - - :

i) - (50.000 300.000 )

ii) - (30.000 250.000)

iii) - (20.000 200.000 )

iv) - (20.000 200.000 )

-

E : K. , :

2

() -

1. ..2. ..3. A ..4. ..5. EFG-EUROBANK-ERGASIAS ..6. ..7. 8. ATTIKA BANK 9. ASPIS ..

10. MARFIN ..11. PROTON ..12. 13. PROBANK ..14. FBB - ..15. MILLENIUM BANK ..16. .17. ..18. ..19. ..20. ..21. ..22. ..23. - ..24. .25. .

1 -

( )

1 , , , : , , , .

2 - , , , .

3 .4 , .5 .6 .

1 -

( )

1 , , , .

2 - , .

3 .4 , .5 .6 .

15 2009

5

- - - franchising

1 -

( )

1 , , .

2 .

3 .4 , .5 .6 .

2 -

1 : , , , . , 50% .

2 : - - .

3 : - - , , - : . .

4 : - - , , - : .

5 : , . , .

6 : . 10% .

7 : ( 15.000 EURO)

8 - : . 5% .

9 : ) / ) 2.000 (1.000 )

. -

.

- (18) (12) - -

- (...) . - -, . - 19.

. - . ( ) , 55%, - 65%. - : 55%. ( ) : 65%. & . ( . ). , : , 55% -. [SID: 3959513]

15 2009

6

( - ) - 1,05 . - 5 .

- ... . . 36318 / 5868 / 17.07.2009 .

(franchise) - 2 - 50 . , - - .

-, - / - .

- , - 20% .

- -/ . - / - / - -.

()

-

01/01/2009, - , - - .

(...) ... 1133/2008 - 1100330/1954//6-10-2008 - - -

..

(. ) - - - .

-

(...)

- . - . - . - - .

- . , - - - (8) - . - .

, - - (8) - , (- , -, ). - - .

- .

50% - - , 100% - .

- - .

- (...) -, - .

- , - , .

-

01-09-2009 09-11- 2009. - - (..) 14:00.

, ....

- (...) ... , - . ... - www.ependyseis.gr.

, ... , - .

(1) - ... - ... - -. (1) ..., - - ... .

- ... , - 7 , 31/12/2010 30/06/ 2012. [SID: 3959393]

-

(%)

(%) (%) (%) 55 20 25 65 20 15

E I H O

O H I / E ,

H H

I, I Y

I, I

15 2009

7

3 -

A/A . 1 . 2 . 3 . 4 . 5 . 6 . 7 . 8 . 9

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1 , , , , , , .

2 , , , , .

3 .

4 , .

5 .

6 .

1 , , .

2 .

3 .

4 , .

5 .

6 .

1 , ,, .

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3 .

4 , .

5 .

6 .

1 , , , .

2 , , .

3 .

4 , .

5 .

6 .

15

8

1. , - - . - - , . - .

, - ( ; ). - , - . , , , . , . - 50% 65%, .

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. . - , - , .

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, - - , , - .

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. ; - . . -. -, , , - . . -. - .

3. -, 2 - .

- - - - -

2007-2013. - 65% - .

- - . ;

,

PU

BLI

2009

9

- - . , - - . , , . ; - . - . - , - .

. , /, - . / - - - , - . - - , - , .

- - - . - .

-

. - - . - , - .

-, , - , , . - , - , . , - - , , . - . - - . , - , .

:

15 2009

10

7. - 7

, - /,

- - /,

(- )

-

, -

.

8. - -

( ) - - .

, , - (prospectus), (-, , , , .) /- - -.

9. - -

- .

10. -

- - - .

/ - ( - - / , ) - , camping, - , -, .

11. 8 . 1599/1986 - - , -:

- .

- - 10 -, .

.

(

- - ).

: -

2003/361/ 6 2003.

-

- .

- - , , - 2003/361/ 6 2003, .

- - .

, - (de minimis) - ( ) 01.01.2008 31.12.2010 500.000 .

.

- 3 .

- (-, 5.6)

[SID: 3960275]

. 2

-, - :

- - . - . , , - .

-

, (3) .

- , - - . - (3).

- (3) ,

. -

(1) , - - - : - -

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(2) , - 2008 - ( 0,2 -), - -.

- - - , - - - . [SID: 3965479]

15 2009

11

- - (), 1133.2008 - .

, - 01/01/2009 - , .

- , - , . [SID: 3959535]

. 10

10.42 10.52 10.61 10.62 10.71 10.72

10.73 , ,

10.81 10.82 , 10.83 10.84 10.85 10.86

10.89 ....

11 11.01 ,

11.02

11.03 11.04

11.05 11.06 11.07

13

13.10 13.20 13.30 () 13.91

13.92 ,

13.93 13.94 ,

13.95

, 13.96

13.99 ....

14 14.11 14.12 14.13 14.14 14.19 14.20 14.31

14.39

15

15.11

15.12 (), ,

15.20 16

,

16.10 , 16.21 (-)

16.22 16.23 16.24

. 16.29

17

17.11 17.12 17.21

17.22 ,

17.23 ()17.24 ()17.29

18 18.11 18.12 18.13 18.14 18.20

19 19.10 ()19.20

20 20.11 20.12 20.13 20.14 20.15 20.16 20.17 (

) 20.20

20.30 ,

, 20.41 ,

20.42 20.51 20.52 20.53 20.59 ....20.60

21

21.10 21.20

22 ()

22.11 ( ) ( )

22.19 ()22.21 , ,

22.22 22.23 22.29

23 23.11 23.12 23.13 23.14 23.19 ,

23.20 23.31 23.32 ,

23.41

23.42 23.43

1: ( 4 )

15 2009

12

. 23.44

23.49 23.51 23.52 23.61 23.62 23.63 23.64 23.65 23.69 ,

23.70 , 23.91 23.99 ....

24 24.10 , 24.20 , ,

24.31 24.32 24.33 24.34 24.41 24.42 ()24.43 , 24.44 24.45 24.46 24.51 24.52 24.53 24.54

25 ,

25.11

25.12 25.21 25.29 ,

25.30 ,

25.40 25.50 , ,

25.61 25.62 25.71 25.72 25.73 25.91 25.92 25.93 , 25.94 25.99 ....

26 ,

26.11 26.12 26.20

26.30 26.40 26.51 ,

26.52 26.60

26.70 26.80

27 27.11 ,

27.12

27.20 27.31 27.32

27.33 27.40 27.51 27.52 27.90

28 ....28.11 ,

, 28.12 28.13 28.14 28.15 ,

,

. 28.21 , 28.22 28.23

( )

28.24 28.25

28.29 ....28.30 28.41 28.49 28.91 28.92 ,

28.93 ,

28.94

,

28.95

28.96

28.99 ....29 ,

29.10 29.20

29.31

29.32

30 30.11 30.12 30.20

30.30

30.91 30.92 30.99 ....

31 31.01 31.02 31.03 31.09

32 32.11 32.12 32.13 32.20 32.30 32.40 32.50

32.91 32.99 ....

33 33.11 33.12 33.13 33.14 33.15 33.16 33.17 33.19 33.20

43 43.21 43.22

43.29 43.31 43.32 43.33 43.34 43.39

43.91 43.99

....58

58.11 58.12 58.13 58.14 58.19 58.21 58.29

1: ( 4 )

15 2009

13

2: ( 4 )

1: ( 4 )

55 55.10

: 55.10.10.03 ,

, ,

: 55.10.10.04 ,

55.20

55.30 ,

. -

45

45.11

45.19 45.20 45.31

45.32

45.40 ,

46 ,

46.11

, , -

46.12 , ,

: 46.12.11 ,

46.13

46.14

, ,

46.15 , ,

46.16 ,, ,

46.17 ,

: 46.17.13

46.18

46.19

46.21 , ,

46.22 46.23 46.24 ,

46.31 46.32

46.33 ,

46.34 46.36 ,

46.37 , , 46.38 ,

, ,

: 46.38.1 46.39 ,

46.41 46.42 46.43 46.44

46.45 46.46 46.47 , 46.48 46.49 46.51 ,

46.52

. -

46.61 ,

46.62 46.63 ,

46.64 ,

46.65 46.66 46.69 46.72 46.73 ,

46.74 ,

46.75 46.76 46.77 46.90

47 ,

47.11 ,

47.19 47.21

47.22

47.24 ,

47.25 47.26

47.29

47.41 ,

47.42

47.43

47.51

47.52 ,

47.53 ,

47.54

47.59 ,

47.61 47.62

47.63

47.64

47.65

47.71

47.72

47.73 ()47.74

47.75

47.76 , , ,

,

47.77

15 2009

14

1: ( 4 )

. -

47.78

47.79

47.91

, : 47.91.15 ,

47.99 ,

. -

: 47.99.11.01

: 47.99.55.01

: 47.99.59.01 : 47.99.71.01

: 47.99.85 , ,

,

2: ( 4 )

. , ,

35 , ,

35.11 35.12 35.13 35.14 35.21 35.22 35.23 35.30

. - ,

36 , 36.00 ,

37 37.00

38 ,

38.11 38.12 38.21 38.22 38.31 38.32

39

39.00

. 49

49.31 49.32 49.39 ....49.41 49.42

50 50.20 50.30 50.40

51 51.21

52

52.10 52.21 52.22 52.24 52.29

53 53.10

53.20

.

55 55.90.

55.90.12

56

56.10

56.21 56.30 .

.

56.30.10.03

, 56.30.10.06

56.30.10.07

56.30.10.08 (internetcafe)

56.30.10.14

. 59 ,

,

59.11 ,

59.12 ,

59.13 ,

59.14 59.20

60

60.10 60.20

61

61.10 61.20 61.30 61.90

62 ,

62.01

62.02

62.03 62.09

63 63.11 ,

63.12 (web portals)63.91 63.99

....

: 63.99.10.02 .

66

66.12 .:

66.12.11.08

66.22 ,

: 66.22.10.03 ,

: 66.22.10.06 . 68

68.31

15 2009

15

2: ( 4 )

. ,

69

69.10 69.20 ,

69.20.23.01

70

70.10 70.21 70.22

71

71.11 71.12

71.20

72 72.11 72.19

72.20

73

73.11 73.12 73.20

74 ,

74.10 74.20 74.30 74.90 ,

....75

75.00 . 77

77.11

77.12 77.21

77.22 77.29

77.31

77.32

77.33

( )

77.34 77.35

77.39 ,

....77.40

,

78 78.10 78.20 78.30

79 ,

79.11 79.12 79.90

80

80.10 80.20 80.30

81

81.10 81.21 81.22

81.29 81.30

82 ,

82.11

. 82.19 ,

82.20 82.30 82.92 82.99

.... 85

85.51 85.52 85.53

85.59 .....:

85.59.11

85.59.12 (IT)

85.59.19.06

86 86.90

87 87.20

,

87.30

87.90 . 88

88.10

88.91 88.99

.... , 90 ,

90.01 90.02 90.03 90.04 /

91 , ,

91.01 91.02 91.03

91.04

93

93.11 93.12 93.13 93.21

93.29 95.22

95.23 95.24 95.25 95.29

96 96.01 ()

96.02 ,

96.03

96.04 96.09

....

.: 96.09.19.01 ()

: 96.09.19.09

: 96.09.19.12

: 96.09.19.13

: 96.09.19.14

: 96.09.19.15

: 96.09.19.17 (piercing)

. .