1. . 2859/7.11.2000 ( 248 )

. ,

, , . 1642/86 . 2859/00, .

2.

(2) .. 45,00 45,65. 3. .3427/27.12.2005 ( 312) - 1 2006 , .

4. ) ,

- ... ... , , . 703 . . . 701 .

) 701 ...

5. ... 2007 (. 301-315), ... 2004 .

, , , /, - 2007. . 702 .

3

4

1. . 7 2. .. . 7 3. . 8 4. .. . 9 5. . 10 6. .. . 10

7. (XIS net) .... . 10 8. Y - .2166/93 . . 12

9. . . 12 10. .. . 12 11. . 12 - . 13

1. . 14 2 . . 14 3. . 15 4. . 16 5. . 23 6. .. . 24 7. . 25 8. . . 30 9. . 41 10. .. . 42

5

. . 44 - - . . 47 . 49

6

1. . 2007 ( 2007 009/07- ) .... 1121743/9331/1677/0014/.1157/19-12-2007. - 1/1/2007, 1/1/2008. 2001 ( 2002 - 009 - ) 2001 ( ). . , , . : , , . . , , . , ( ). . , 117 1170 , . (1/3). 2. . , . : ) , , ) ,

7

) , ) , ( ), 45 46 .2859/2000. , , , ... .634/435/29.4.93 . 635/436/29.4.93 ... , , . : ) . ) ( , ). ) , / , VIES . , . ) ... ..., 34 . 2859/2000. , , ( ). 3. : ) , , . ) , . ) 41 . 2859/2000. ) , - . ) . 2 . 39 . 2859/2000, 6 . ) 6 44 . 2859/2000. ) () ( ). ) ...1145339/6602/140/0014/ . 1320/30.12.98 6 12 , . ) ... .... 1035360/2772/434/0014/. 1065/4.4.2007, . ) ... .... 108 2341/5668/657/ 1114/30-7-2008.

8

4. , (...). 115002/7626/1484/0014/ 1154/14.11.2008 : ) 31/12/2008. . 9 2009 , ... . 11 2009 , ..., . , () 11 . ) ... , 1/1/2009. . 20 ... , .... . 20 ... , .... ) . . 20 1 36 ... (.2859/2000), ... . 20 1 36 ... (.2859/2000), .... . : ) , ) , , . ..., , , . ... .... : . .. ( ) 28/3/06 10/9/2008. 1/1/06 27/3/06 28/3/06 10/9/08.

9

5. ... , . ... , -. 6. (3) . . , . . ... ... . , ... . ( ). . , . , . , , . , (). 3427/27.12.2005 ( 312) 1 2006 ... , . 2008, ( S TAXISnet) . , , ... XIS XISnet . - , ( ). . 3453/2006 ( 74/7.4.2006) 1 2006 . 7. (TAXISnet). ... 31/12/2008, , , ... 2008 (XISnet),

10

(, ) ... ( TAXIS TAXIS net) (5) . 31/12/2008 ... ... 2008 (TAXISnet). ...: ) , , , , ) . ... 2008 ... 1103551/8478/0014/.1262/2-8-1993 ( 675 /2-8-1993) 1013633/8911/1807/0014/.1029/2-2-1995 ( 105 /17-2-1995) (TAXISnet) .. . :

1. 2008 . 2. 31/12/2008. 3.

. 4. : ) 2008 ) 2009 ... 2008. 5. ... . 6. ... 31/12/2008 ... . 7. , , ,

2008. 8. 31/12/2007 ,

... ... 2008 ( TAXISnet) 9 2009: . 23 2009 , (31/12/2008) ... . 25 2009 , (31/12/2008) ... , , ... TAXISnet. . ( TAXIS net) ...

11

8. .2166/93

.2166/93, 1055240/439/0015/.1131/9-5-95. , ... . . , ... .

9. , , , , . , . . 10. . , . .

11. 2009 009/07 ... ( ).

12

, : 1. 2859/2000, 36 38 . : ) , / VIES, , , (listing), ) 75.000 65.000 Intrastat , , 1099733/8159/0014/15988/1274/ 1253/22-7-1993 . 24300/34/29-12-94 . , ) 31/12/2002 ..., ) , ) . - () . 2. , .. , , , , , , ., , ( 10.000 ) , 1 ( , listing ntrastat ). 3. T . 4. , , , , . 3 19 .2859/2000.

13

1. . 001. ... . .002. ( - ) - . . 004. . . 005 - 007. . . 008. .. . 009 - 010. () . 2. (. 021- 044) . 021-028. . , . . . 031. (). . (0) . . 032. , .. .. () .. . . (.. .3/5/6/2/7/1/ / /). (..) 999999999. . 033. () , VIES, ( ), . , () . . 034. () , . , 5 13 . 2859/00, , , : 1) :

) (.. , ),

) ,

14

) VIES, ) (), 2) , ,

... 45 ( , ) 46 ( ),

3) 100.000 35.000 , , , . ( , , , , .../... ).

. 041. () ,, ..., . , () . () 1 ... (.. ). , ... ... (.. ).

. 042. () . 1, ... , . 2 . 3 . . . 043. () . 1 .2, . 3, 4, 5, 6 7 () . ' ... - 11 . 3052/02, () 8. . 044. () . 1, ... . 2 . 3. (. 061) , , , , , ... ., . 061. ) 1, - . ) 2, 18 . 2992/02 .3453/2006 / - .

15

) 3, ( ... .. .., , , .., .). ) 4, .

4. (. 601-710) , , ..., ... . , , , .. 31.12.2008. , , . , , , , . . A ..., , (. ), ( - ) ..., 1092542/5473/691/0014/.1071/25.2.2002. (....) / .1039/24.1.1999 .1004/2006, 1017/2006, .1031/2006, .1047/2006 .1114/2006. ... ( ...), ... . . . . 601-603. (9%, 19%, 4,5%) , , , , . . 654 656. , , (. ), (. , . 2, . 19 ...) . . 631-633. . 601 603, . . 604-606. (6, 3, 13) , , , , . . 654-656. . 634 - 636. . 604606, - .

16

. 607. ( . 601 . 606) . 637. ( . 631-636). ..., , . 637 . , . 708. . 608. 1) .. . 2) , 14 . 2859/00 . 3) , (.. ). , 5 13 .2859/2000. . 609. 1) . . 1 24 . 1 28 ... 1103551/8478/0014 /. 1262/2.8.93. . 2) , .. . ... 1013633/8911/1807/ 0014/. 1029/2.2.95. ... ... .. (). ... .. ... ... . 610. 1) .

2) , 28 . 2859/00. , 3 7.

3) , - . 2 15. : (, , ), , . (), () (), () () () () () ().

4) 39 .2859/2000: ) . ) .

17

5) , , - . / . , / , .

6) : ) , 11 . 2859/00, , ) (, , -) : ) )

) , /, iv) () .

7) (.. ), , , 45 ..., 46, ... , , , . 603 ( ...), . 26 .2859/00. . , . . 611. , (.. , , ...). , ... . 4 6 . , .1 22 ... . 612. . 607 611. . 613. , , . 3 31 . 2859/00, , , , , 7 . 3 . 2859/00 ... . . 614. . 613 612. , ... . 615. . . 614. . . . 651- 653. ... (9%, 19%, 4,5%) . :

18

1) () ( ) ... 2) , ... 3) ... ... ... ... : ... . 654-656 660-662, . 601-603 604-606 . 641. . 671-673. , .... . 654-656. . , . 19 3 .2859/00, . . 674-676. , . . 657-659. ... (6, 3, 13) . . 651-653. . 677-679. . . 660-662. , . . 654-656. K. 680-682. . 660-662, . . 663,683. . A , . 651-662 671-682 , 663 683 . . 654-656 660 662 . 674-676 680-682 . . 664. ( . 651 663). . 684. ( . 671-683). .684 , . , . 703, . 708, . : . 665. , 1103551/ 8478/ 0014/ .1262/ 2.5.93 1013633 /8911/ 1807/ . 1029/ 0014/ 2.2.95. ... . . 666. , , . 2859/00 (.. , , , , ).

19

, , ., ... . . , , . 4 30 . 2859/00 ( 9 , .). , , 29 . 2859 /00 ... , - , , 45 46. , . ... , . . 667. 664 666. . . 641. , ... ( ...). . 642. . . 643. 641 642. , . . 644. , 1 35 . 2859/00. . . : . 701. ... , , . : / / .1049/2007 6 .2859/2000. . . 702. ) . 359 , ( ). ) . 423 , ( ). ) . 507 , 30 . ) 39 ... () , 2004. , , .

20

(. 301-315) . . , 10 39 . 2859/00, , . .1792/88 1075811/4795/.1215/30.10.90. , : 1)

... - .. 150.000 , .. 15 .

2) . 3) - I .1071/25.2.2002. . (. 301-315). 1. ... . 2. , / () . , ... . (1), . 310 (2), . 311, . (1), . 310 (2), . 311 : 3. ... . 4. (1) (3). 5. : ) (4), . 313, (2), . 311, (5) ... ( ) (1) (2). ) (4), . 313, (2), . 311, (5) ... ( ) (1) (4). (-) , . 6. ... 7. (5) (6). (5) , (-) , . . 315. (7) ( ), . 702 , . 706 . , , . 315, , , . , . 10 39 . 2859/2000, .

21

: , . .

, (. 313) , (. 311), 5 , , 1 2 (1-2). . 313 . 311, 5 , , 1 4 (1-4). . 310 . 311 . 313, , . . 703. ) . ) ( ) , , . ) ... , . ) . 705 ( 012 ...), . ) ... ... . ) ... ... , , . . 704. . (. 813) . . 705. 701 704.

22

. . : . 706. ) 315 , ( ), [ . 702]. ) . 359 . ) 423 , 30 . ) . 507 . ( ), 30 . . 707. 1060481/4643/810/ 1073/2004 . 100% 90% , , . . 708. . : . 411 , . 706 . . 709. . 706 708. . 710. . 684 + 705 709. , (-) , . 5. ( . 801 813) , . , , , . . 801. . 637 ( ) . 710 ( ), . . 802. . , ( ) , 33 . 2859/00 Pro-rata, , , . , , , , . . 803. . . 802 803 801. , . 803, - .... 1060481/4643/810.1073/04, .

23

. 811. . 637 ( ) . 710 ( ), . . 812. . 811, 1,5% 100%. . 813. . 811+812, . . 813 3 (). : , . 813 3 , . TAXIS, , .

6. (. 351 359)

43 ( ).

. 1098639/4519/1378/. 1221/29.8.95 .... , , , .

, , ( .., .. ..).

(. 351) .. . (. 352)

. (. 353) , . -

.. (. 357) .

(1) , .

(2) , .

(3) (4) (2) , , .. (3), (4).

, (3) . 351 (2) . 351 (4) . 352 (2) . 352.

(5) . (2) (1). .

(6) .. ... , ( 5)

24

.. . (%) . . 351-6 . 351-5.

(7) (6) (6) 1 + ... .. 1,19.

(8) ... (7) (7) ...

(9) .. ... .

(%). , . 352-9 . 352-5.

, . 357 2 . 610 666 , . 357-7 . 603 606 .

. 357-8 . 633 636 . , . 357-9 . 610 .

. 358 ... ... (. 257-8 , . 1071/25.2.2002).

. 359 . 358 . 357-8. . 359 . 706 ,

. 702 .

7. (. 401 - 423) ,

, , :

( ) + / . ( ) + / . . , . 4 31,

, .

, .

, . 3 31, 9 .2954/2001, :

. ( .) ,

. , . ,

25

. , . , -

, , , , 1, 22, .2859/2000, ,

. .2869/87 39 .2859/2000.

, 2954/01, pro-rata ( ), (.. , , ...). , pro-rata, , 22 (, , , ...), 44 ( ). , , , , *. , - , , , . 1012873/ 814/ 175/ . 1056/ 11-2-02.

, . 6 31, , . 1 5 31. , ..., :

1. , ..., .

2. , , ...

, . 7 31, , , , 30 .

15 . 2836/2000 . 1221/2000 . 1/1/2000 .

: ) -.

. 401. , , ( ) , .... . 402. .. , -, , ..., ( , ...).

26

. 403. , , ( , ...). , ( Pro-rata), - , . . 404. . 401 . 403, . 1 31. . 405. . 401 402, . . 406. . 404, . . 407. . 405 406 ( 100 ). . 408. . . 409. ( . 408) 100 , .

) -. . 421-1 , . . , , ... ( , .. ... .2869/87 ) ( ). 422-1. . 421-2 (%) . 1 31 . 409 . . 421-6 . 421-1 . 421-2. . 422-1. . 6 31 . 2859/2000, ( ...) pro-rata ) (, ... ), ) , . . ( . 421-2). , , *, . . 422-3 pro-rata. . 422-4 , . . 422-5 . . 422-6 .422-1.

27

. 423 . 421-6 422-6. . 423 30 . 706 . 30 , 7 31 .2859/2000. pro-rata 30 , . 706, , , , 702 . : 1: , , .. , . 1.1.08 31.12.08 : 1. 3.500,00 315,00 2. 2.500,00 6.000,00 315,00 3. 600,00 ... 114,00 . . . 1 31, 114,00 , , :

3.500,00 100 = 58,33%, 59%. .6.000,00 114,00 59% = 67,26 .

, . 46,74 (114,00 - 67,26). :

59% 100% 100% - 59% = 41%. : 114,00 41%= 46,74 , 114,00 59% = 67,26 , . , , :

28

* , . 1 33, ,

, : )

, )

, . , pro-rata , . pro-rata (. 422-1). . 1 33 , , 10 , .

2:

, 1.000,00 ... 190,00 .

190,00 , .

190,00 . 422-1 . 423, (. 706).

, , :

, 3 33 .2859/2000,

,

29

. , .

, () .

2008 2003, 2008 - , , .

. 422-1 422-6 .

: 10 2003 10.000,00 ... 1.900,00 . pro-rata 80% 1.900,00 80% = 1.520,00 . 10.7.08 . 1.520,00 . 422-1 422-6 2008 2003. . 422-5 .

... 1/1/2006 . 7 31 ..., , , ... . 10 .1083/25.5.2006 ... , (.. , ) , ... (.411).

. 422-1 422-6. . 422-5.

8. (. 501-507)

. 30 . 1 .2859/2000 ,

, , . -- , , -- ,

30

-- , , , - .

. 2 33 .2859/2000, , . . , 1 (.. 1 ) .

, . , , . 4 5 .2859/2000, , , .

, . 1 30 .2859/2000, , , , . , pro-rata , ( ) , , , .

, , , . , , , pro-rata , , , pro-rata 1/5 .

, , .2869/87 ..., , , 1060481/4643/810/ 1073/2004 ....

. 3 33 .2859/2000, , , :

) , : -

,

- , ,

- 9 6 . 1665/1986,

- . ) :

31

- 5 ,

- , - . , , 4 33 . 2859/2000 :

) , , , , , , . , , , . . , , , 2 . 1665/1986. ) , , , , . : 1. , , . 2. . , , , . pro-rata . . : (1). . , (1 5). (. 501) , (. 502) ... (2). Pro-rata ( ) , , , , pro-rata .

32

. 501-2, . 422-3, 422-4, . 408 . (3). , - , pro-rata -. ( -). (3), (2) . (4). ... , . ... . . (5). ) (2), (4) (2) . 501-2, 5. (5) = (4) [(. 501-2) (2)]% : 5 0% : (5) = 4 [0 (2)]% : 5. (5) = (4) [ (2)]% : 5 ) (3), ( ) , (5). . 501-5 . (6). , , , , ( 33 . 3 . 2859/00), . , . , , , 1 . (7). ) (2), (6) (2) 100% 6 5. [ (7) = (6) [ 100 (2)] % [ 6 (1) ] : 5] ) (3), ( ) , 7. (8). , , , ( 33 . 3 . 2859/00), . , .

33

, , 1 . (9). ) (2), (8) (2) 6 5. (9) = (8) (2)% [6 (1)] : 5 ) (3), ( ) , (9). (10). ... , . ... , . . 506-4 506-10. ( ) . 501 505, . . 507. . (506-5) + (506-7) (506-9) + (506-10) ( 506-9 ). . 507 30 . 702, -30 . 706, 30 30 , ( 33 . 5 . 2859/00). . . . . ( ). 1.1-31.12.2008 : pro-rata ( ), , : % pro-rata 2008 50 2007 60 2006 40 2005 30

2004 100 31.12.2008 (-). , .

34

700,00 2008 300,00 2008 1.000,00 2007 500,00 2007 1.400,00 2006 600,00 2006 8.000,00 2005 4.950,00 2005 50,00 2005 2.000,00 2004 2.000,00 2004

2008 (-). , . (..)

(..)

/

500,00 550,00 2008 >5/5 1.000,00 800,00 2008

505-6 2008. :

(5), : (4) [. (501-2) (2)]%: 5 = 4.000,00 (50-100) % : 5 = -400,00. (7), : (6) [100 (2)] % [6 (1)] : 5 = 2.000,00 (100 100) % (6-5) : 5 = 0. : 506 . 507 . . 4 2005 ( pro-rata 30%). 8.000,00 4.950,00 50,00 13.000,00 E 4 2.000,00 2005, () 1.000,00 400,00, . ++ = 8.000,00 + 4.950,00 + 50,00 = 13.000,00 . 504-4 2008. = 2.000,00 504-6 , : 2.000,00 : 5 = 400,00 2005, 2006, 2007 () 2008, 2009 = 400,00 2 = 800,00 (1.000,00) > . (800,00) 504-8, - . :

36

(5), : (4) [. (501-2) (2)]%:5 = 13.000,00 (50-30)%:5 = 520,00. (7), : (6) [100- (2)] % [ 6 (1)] : 5 = 2.000,00 (100 30) % (6-4) : 5 = 560,00. (9), : (8) (2) % [6- (1)] : 5 = 400,00 30% (6-4) : 5 = 48,00. . 3 2006 ( pro-rata 40%). 1.400,00 600,00 2.000,00 3 100,00 2006 2008 - (2008) 0%, . 500,00 2006, 295,00. + + = 1.400,00 + 600,00 + 100,00 = 2.100,00 - . 503-4 2008. = 500,00 . 503-8, : 500,00 : 5 = 100,00 2006, 2007. () 2008, 2009, 2010 100,00 3 = 300,00 295,00 < . 300,00 . 503-10 :

37

(5) : ) : (4) [. (501-2) (2)]% : 5 = 2.000,00 (50-40)% : 5 = 40,00. ) : (4) x [ .(501-2) - (2)]%:5 = 100,00 x (0 - 40) % : 5 = -8,00 (5) 40,00 8,00 = 32,00. (9), : (8) (2)% [6- (1)]: 5 = 500,00 40% (6-3) : 5 = 120,00 : . 503 2 , . 503-3. (2), pro-rata , 3 - 40%. . 2 2007 ( pro-rata 60%). ... 1.000,00 ... 500,00 1.500,00 2 : ... 2.500,00 2007 ... 2.000,00. ... 10.000,00 ... ( ). ... + = 1.000,00 + 500,00 = 1.500,00 . 502-4 2008. ... = 2.500,00 502-6 ... ... : ... 2.500,00 : 5 = 500,00. 2007. () 2008, 2009, 2010, 2011 = 4 x 500,00 = 2.000,00 ... 2.000,00 = (. ) 2.000,00. ... . 502-8 ... . :

38

(5), : (4) [. (501-2) (2)]% : 5 = 1.500,00 (50-60)% : 5 = -30,00. (7) : (6) [100 (2)] % [6 (1)] : 5 = 2.500,00 (100 60)% (6-2) : 5 = 800,00. (9) : (8) (2)% [6- (1)] : 5 = 10.000,00 60% (6-2) : 5 = 4.800,00. . 1 2008 ( pro-rata 50%). ... 700,00 ... 300,00 1.000,00 1 : ... 500,00 2008, ... 550,00. ... 1.000,00 2008, ... 800,00. ... + = 700,00 + 300,00 = 1.000,00 . 501-4, 2008. ... . 501-6 ... 550,00 ... : ... 500,00 : 5 = 100,00. : () 2008, 2009, 2010, 2011, 2012 = 5 x 100,00 = 500,00. ... 550,00 > .. .(. ) 500,00. ... = 1.000,00 . 501-8 .. . ... : ... 1.000,00 : 5 = 200,00. : () 2008, 2009, 2010, 2011, 2012 = 5 X 200,00 = 1.000,00.

39

... 800,00 < ... (. ) 1.000,00. ... 800,00 . 501-10. :

(5) : (4) x [. (501-2) (2)]% : 5 = 1.000,00 x (50 50)% : 5 = 0. (7) : (6) x [100 (2)] % x [6 (1)] : 5 = 500,00 x (100 50) % x (6-1) : 5 = 250,00. (9) : (8) x (2) % x [6 (1)] : 5 = 1.000,00 x 50 % (6-1) : 5 = 500,00. (4) (10) : (4) = (506-4) = 21.600,00 >> >> >> >> (5) = (506-5) = 122,00 >> >> >> >> (6) = (506-6) = 7.000,00 >> >> >> >> (7) = (506-7) = 1.610,00 >> >> >> >> (8) = (506-8) = 11.900,00 >> >> >> >> (9) = (506-9) = 5.468,00 >> >> >> >> (10) = (506-10) = 1.095,00

: (506-5) + (506-7) (506-9) + (506-10)= 122,00 + 1.610,00 5.468,00 + 1.095,00 = -2.641,00 :

40

. 507 = - 2.641,00 30,00 . 706 . : , , . , , , (3) pro-rata 100% (2). 9. (. 901 911) . . 905 910 . : . 901. , ..., (...) (9) , , , ... , 4 30 . 2859/00 ( (...) 45 . 2859/00). . 902. ..., , , , , ... (9) , ( ) , ..., . 4 . 30 . 2859/00. . 903. ,

41

. ( 45 . 2859/00). . 904. ... ... , ... . 905. , , 300. : ( , , ,

..). , , ( . 1/3

). . . 906. : , ... . 4 6 . , . 1 22 ... . 908. , 45 .2859/2000, ... , . . 909. (9) 45 . 2859/00. . . 910. , , . , (. 9 . 1 ..186/92), . .. . , , . . 911. . 901 910. , . /. 10. ( 3 ) . 3 .

, , 6 . & .. , , :

42

. : . 3 , , ( ) , . , . . ( 3 ), , . . 3 , . . , TAXIS: . - 3 , . , , . . .

43

.1642/86

.2859/00

.1642/86

.2859/00

1 1 31 38 2 2 32 39 3 3 - 39 4 4 32 40 5 5 33 41 6 6 34 42 7 7 35 43 8 8 36 44 9 9 36 45

10 10 36 46 10 11 36 47 10 12 37 11 13 38 48 12 14 39 49

12 15 40 50 13 16 41 51 14 17 42 52

14 18 43 53 15 19 44 54 16 20 45 55 17 21 46 56 18 22 47 19 23 48 20 24 49 21 25 50

21 26 51 22 27 52 57

22 28 53 58 22 29 54 59 22 55 60 23 30 55 61 24 31 56 62 25 32 57 63 26 33 58 64 27 34 58 28 35 59-66 - 35 67 65

29 36 30 37

44

( )

45

46

( ) 1/1/2007 31/12/2007

1/1-31/1 1/2-28/2 1/3-31/3 1/4-30/4 1/5-31/5 1/6-30/6 1/7-31/7 1/8-31/8 1/9-30/9 1/10-31/10 1/11-30/11 1/12-31/12

1,3203 1,3005 1,3145 1,3293 1,3577 1,3490 1,3427 1,3779 1,3493 1,3885 1,4230 1,4814 - - .

0,6702 0,6595 0,6726 0,6789 0,6773 0,6794 0,6737 0,6720 0,6787 0,6837 0,6955 0,7197

7,4529 7,4548 7,4555 7,4492 7,4536 7,4524 7,4442 7,4412 7,4415 7,4479 7,4542 7,4544 9,0038 9,0595 9,3099 9,3034 9,2176 9,1909 9,2990 9,1720 9,3852 9,2903 9,2127 9,3170

0,5781 0,5784 0,5792 0,5800 0,5813 0,5832 0,5837 0,5842 0,5842 0,5842 0,5842 0,5842 27,4180 28,0630 28,1670 27,9380 27,9920 28,2470 28,7280 28,2480 27,7490 27,5150 27,1780 26,7810 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466

251,9000 254,1300 251,4500 247,6800 246,1000 247,6700 248,0800

1/8-28/8 245,9300 29/8-31/8 258,8500

258,8500 254,6900 251,3200 256,2500

3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528

0,6974 0,6974 0,7080 0,7095 0,7040 0,6963 0,6960 0,6969 0,6969 0,7007 0,7023 0,6985

0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293

3,7993 3,8860 3,8862 3,8744 3,8078 3,7910 3,7763 3,7593 3,8340 3,7801 3,6549 3,6895

34,6880 34,9700 34,2860 33,3900 33,4580 33,7430 33,7430 33,1570 33,7610 33,6350 33,4370 33,4450

1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558

3,4029 3,3916 3,3815 3,3543 3,3305 3,2733 3,2051 3,1281 3,2655 3,3151

1/11-27/11 3,3674

28/11-30/11 3,5421

3,5421

47

( )

1/1/2008 31/12/2008

1/1-31/1 1/2-28/2 1/3-31/3 1/4-30/4

1/5-31/5 1/6-30/6 1/7-31/7 1/8-31/8 1/9-30/9 1/10-31/10 1/11-30/11 1/12 - 31/12 1 / 4 - 2 2 / 4 1 / 8 - 1 9 / 8 1 / 1 0 - 2 8 / 1 0 1/12/08 - 24/12/08

1,4385 1,4574 1,4656 1,5167 23/4-30/4

1,5928

1,5940 1,5753 1,5493 1,5741 20/8-31/8 1,4903

1,4734 1,42224 29/10-31/10

1,2843

1,2843 1,2634 1,4059

- - .

1/1-22/1 0,7175

23/1-31/1 0,7540

0,7472 0,7544 1/4-22/4 0,6914

23/4-30/4 0,8061

0,8035 0,8015 0,7933 0,7872 0,7932 0,7952 0,7882 0,8398 0,9186

7,4614 7,4509 7,4536 7,4515 7,4623 7,4588 7,4593 7,4618 7,4590 7,4599 7,4534 7,4499 9,4754 9,5105 9,3196 9,3948 9,3185 9,2993 9,3838 9,4700 9,3895 1/10-28/10

9,6125 29/10-31/10 10,1225

1/11-4/11 25,4850

5/11-12/11 23,8800

10,1375 11,0075

26,3000 26,0700 25,2900 25,2280 25,0750 25,0850 24,0000 23,7530 24,4080 1/10-28/10 24,0050

29/10-31/10 25,4850

28,3330

25,7180

15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466 15,6466

253,8900 259,0300

265,8700

264,1500 251,7000 243,2700

1/7-15/7 243,4400 16/7-31/7 230,4900

232,1000 234,6600 1/10-21/10 241,8900 22/10-31/10 263,0000

1/11-4/11 275,5500

5/11-12/11 256,0500

271,0000

3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528

0,6966 0,6983 0,6964 0,6970 0,6980 0,6985 0,7044 0,7029 0,7032 0,7059 0,7095 0,7094

0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293 0,4293

3,6148 3,6390 3,5835 3,5305 3,4169 3,3905 3,3779 3,2505 3,3165 1/10-21/10 3,3480

22/10-28/10 3,5192

29/10-31/10 3.7640

3,7640 3,8500 4,0885

33,6610 33,9070 33,1770 32,5300 32,3550 31,2150 30,3600 30,3530 30,3110 30,2550 30,4750

1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558

1/1-22/1 3,5355

23/1-31/1 3,7155

3,7735 3,6556 3,7330 3,5780 3,6487 3,6643 3,5738 3,5260 1/10-14/10 3,6425

15/10-28/10 3,8791

29/10-31/10

3,5800

3,5800

3,8503

48

1. . 3, 19 . 2859/00, , , , , , , 3, 20. , , , . (2006/112/). , () . 2454/93 2 1993 () . 2913/92 . , , , ( ), . , ( ) 5%. , . , , , . , , . (!) . : 24, 210 - 3636100. / 14 , . , , . : www.e-oikonomia.gr www.gsis.gr. 2. , , , . 2 18 . 2859/00 2 16 , 15 . . 1 18 . 1 16 , , .

49

50

. 601-603. (9%, 19%, 4,5%) , , , , . . 654 656. 1: (5) = (4) [(. 501-2) (2)]% : 5 (5) = (4) [ (2)]% : 5 (9) = (8) (2)% [6 (1)] : 5

/