ΕΡΓΑΣΕΣ ΤΕΛΟΥΣ ΧΡΗΣΕΩΣ 201...
Transcript of ΕΡΓΑΣΕΣ ΤΕΛΟΥΣ ΧΡΗΣΕΩΣ 201...
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1 taxheaven 16-12-16
... , 16 2016
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. 2016 1. . 2. 31/12/2016
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9. . 10. ( ) 11. .. .. ( ... ) 12. . 13. 14. (FINANCE LEASE) 15.
16. 17. 18. .
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2. 31/12/2016 ( - ).
[ 30-6-2017 ] : ( . 4172/2013 ) 68. . 1. . 2. . , (1) .
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11 taxheaven 16-12-16
2016
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(. 31, 51) , - . .4308/2014 - 6 2. , , . : ( . 30-6-2016) .1003/31-12-2014 . 4308/2014 ( 251) , 6 . 2 6.2.1 , , . , ( ) , 4 4 ( ).
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6.2.2 , ( ) . , (.. ). , (retail method) . 6.2.3 , , . : , FIFO, , ( . 4.4.4 .1003/31.12.2014). LIFO . : ) ( , ), . ) , . ) . ) . - . : > > > > > .
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. , , , , . . ' , . , , . ( . 1003/2014 ) 4.4.1 (retail method)
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A
100,00 130,00
1.230,00 1.586,70
1.330,00 1.716,70
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=[1-(1.330/1.716,70)] 0,2253
= [516,70*(1-0,2253)] 400,29
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, ) . ( ). 11.1.3 , 2006/112/, . 11.2.1 [ () ()]. 15 , . 11.2.2 , / 4 201 28 201 15 201, (.. 12 15 201. , 3 201 / 23 201 15 202, (.. 5 15 202.
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extrait. , .
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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/13/paragraph/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/law/index/law/528 -
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. .: .... 301/9.1.2015 . . .: 12 1168638 2014/18.12.2014 , , [ : :
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(10%) [15% ] 62 64 . , , , . 2 3 36 64 . 2. , (300) .1072/31.3.2015 60 .4172/2013 : 2. 13 .4172/2013, , , ( ) . , . .
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, . ( 26 . 4172/2013-...) [ ]
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http://www.taxheaven.gr/laws/circular/view/id/20886http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/circular/view/id/22073http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/circular/view/id/20499http://www.taxheaven.gr/laws/circular/view/id/21009 -
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) (1.000) , (12) , , , : :
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, . : , , , 10.000 . ( ). 10.000,00. - (1%) , . , , , , , . , . , , . .2238/1994 8 (.5 105 2238/1994), () . -Leasing, Factoring (2%) , , . , , ,
http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/105/paragraph/5http://www.taxheaven.gr/laws/law/index/law/7 -
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(25%) . (factoring) (1,5%) , (1%) . . :
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, .1113/2.6.2015 , , ... , , , , ... ( ) . : ) , ) , ) . , , . , , , .1113/2.6.2015 .1 26 . 4172/2013 (.. ) . ' . 4 , , .4 26 .4172/2013 .1056/2.3.2015 , . , , , . : ) , ) , , , ) ,
http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26/paragraph/4http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/circular/view/id/20499 -
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, , , ) (.3588/2007), , , ( ), ) (, , .) . . , . ) ( ..) (., ) , , , . , , , . : ) . ) , . , . . 1 31 .2238/1994 ( 01.01.2014) 5, 2005. . .: 1137110 2015/21.10.2015 .1056/2.3.2015, . 2238/1994. .1056/2.3.2015 ,
http://www.taxheaven.gr/laws/law/index/law/91http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/circular/view/id/22073http://www.taxheaven.gr/laws/circular/view/id/20499http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/circular/view/id/20499 -
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.2238/1994, 31.12.2014 2015, , 31.12.2013 2014. , 2006 , 2005. (. 12 1111247 2009/23.11.2009). , . 1: 2005, 31.12.2014 , 10.000,00 44.11 . , 1 2014 . ' . 1 31 .2238/1994 2015 :
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http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/law/index/law/7 -
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. , 2011 2013 . ' . 1 31 .2238/1994 44.11 2016, ( 5) 2015. 2015 2016 : 4.000,00. 31.12.2015 :
.44.11
4.000,00 .30.97 4.000,00
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http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26http://www.taxheaven.gr/laws/law/index/law/528 -
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, , , . , , . .2238/1994 0,5% , . , , , , , 0,5% . , , . , .1056/2.3.2015 , , . , , , . .1056/2.3.2015 , , . ,
http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/circular/view/id/20499http://www.taxheaven.gr/laws/circular/view/id/20499 -
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, . , . , , , . . : ) . , , . (. ) (. , ) . .1056/2.3.2015 , . , . , , , , , , . ) (.
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, . , , (. ), . , , . , , . , , , , , , . 26 . 4172/2013, . , . http://www.taxheaven.gr .
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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26http://www.taxheaven.gr/laws/law/index/law/528 -
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) 26 ( ),
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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/47/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/47/paragraph/2http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/45http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/21/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/21/paragraph/2http://www.taxheaven.gr/laws/circular/view/id/15038http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23 -
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. ' 23 . 4172/2013 26 ( ). 4. , .1059/18.3.2015 , 47, 57 58 . 4172/2013, 45 . 4172/2013 (. 4308/2014), , . 5. , .1113/2.6.2015 , , , .. , , .. . 6. , . 4 . 2.3.2. 1 .. 1123/1980 . 17 23 . 2.2.110, 1 - 3, : ) , : , 44.14 . , 81.00.04 , , , 81.01.04 . ) , : 44.14. , , 81.00.04, 81.01.04 , .
http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26http://www.taxheaven.gr/laws/circular/view/id/20560http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/47http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/57http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/58http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/45http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/law/index/law/81http://www.taxheaven.gr/laws/law/index/law/81 -
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44.14 , 81.01.04 ' 44.14. 1 - 3 , 81.00.04 81.01.04. , , 81.00.04 81.01.04. .. 1123/1980 38 . 4308/2014, 31 2014. 7. , . ' . 2 27 . 4308/2014, 31 2014, , . 3 , . 8. 4308/2014 , , 27 . , . , . , ( ). , : ) , ) . 9.
http://www.taxheaven.gr/laws/law/index/law/81http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/view/index/law/4308/year/2014/article/27/paragraph/2http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/circular/view/id/22036http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/view/index/law/4308/year/2014/article/27 -
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: 1 2014 . 4308/2014 (31 2014): ) 81.00.04 44.14 , , , .1113/2.6.2015 , , (, ) , 22 23 . 4172/2013. ) , 81.01.04, . 6 , , , , ' .1059/18.3.2015 , . ( ) 31 2014, . 4308/2014.
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http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/circular/view/id/20560http://www.taxheaven.gr/laws/law/index/law/660 -
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(leasing).
(leasing), , [ : 1/1/2014 ] ] , .
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2012 2012 2012 ...
.. PRORATA .1205/15.9.2015 2 . 4336/2015 ( ' 94/14.08.2015) 3. , ( ) ( ), . 1 1.1.2015 - 31.12.2015 2016. 2 1.1.2015 - 31.12.2015 2016. 3 1.7.2014 - 30.6.2015 2016 30.6.2015 . 1.7.2015 - 30.6.2016 2016. 4. , .. , . ( ).
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... . 4 25.11.2015. , ..., 31.3.2016 1.11.2015 - 25.11.2015. 5 15.2.2012 12.10.2015. ... 29.2.2016 1.10.2015 - 12.10.2015. 5. 2 TAXIS 050- 2014 050- 2015 407 - 423 - . . 6 1.1.2015 - 31.12.2015 (500) 2015, . (200) pro-rata 2015 ( ). , 2015 2016, (300) 423 - (500 - 200 = 300 ). 6. .1029/2.2.1995, , , . 7.
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, ' (pro - rata), . 7 1.1.2015 - 31.12.2015 2016. 2015 (40%), (1.000). 2015 2016 (50%), 10%. (100), (10%) (1.000), 2016 407 - . 8. ... , ' (pro - rata), 31 , : i. . ii. . iii. , . 411 Pro-Rata 402 . . , ... ( 31 ...) , , . , , . 8
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1.1-31.12.2015 2016 ' 2015 73%. 2015 80% ( 2014). 1500, (105) (7%) 2016 423 - . 73% 2016 2016. 2016 2017, 73% 2017. 2016. ' 80% 2016 2015, 2016 . 5.000 (350=5.000*7%) 411 - Pro-Rata. 73% 1.1.2016 .
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6. , . 7. : ) , (FIFO) . (LIFO) . ) . . ) , , . 8. . :
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/
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. 2880/2001 - ( 9/30.1.2001, .') 9 H , , , . H T O Y (.O.Y.)
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(). T , T . : 30-6-2016
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.4172/2013 - 50. 1. , , , 2 ... ( ) , , ( ) . 2. .
. 4174 - . 21. 1. 50 , 51 , ' 2 , . , , . 2. 1 , : ) (100.000) , (5) ,
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) (200.000) , (5) . 3. ,
, , . 1 , ' ' 2 . 4. ' , . (30) . 5. 3 . . 3 , . (4) . . 6. , , , , , . , , 2 . 4308/2014 (' 251), . . 30-6-2017.
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.1142/2.7.2015 .4172/2013 .4174/2013 , , : 1. . ' 2 .4172/2013, , , 1.1.2014 , , , , . , : ) , (33%), , , ) , , (33%), , , ) . 2. ' ' . ' 2 .4172/2013, . , , 80% , 60% 80% , , 48% (80% x 60%) 38,4% (48% x 80%) . , , ' , ( ), /: -
http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528 -
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, - , , - , . , ' , ( ), : - ( ) () (50%) , - ( ) () (50%) , - / (90%) ( ) . - (franchising) . ' 2 .4172/2013, - , . ' 2 .4172/2013. 3. , 50 .4172/2013, 1.1.2014 , , , , 2 ... ( ) , , ( )
http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/50http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2 -
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52 taxheaven 16-12-16
(. 1). (. 2). . ' 2 ... , 21 .4174/2013 ( ) , (. .1097/9.4.2014 .1144/15.5.2014 ....). , , ' ' 2 .4172/2013, ' , , , . . ' 2 . , , ( ) , . , , .4172/2013 , . 4. , 50 51 .4172/2013 21 .4174/2013 , 6 .4172/2013 , , .1 21 .4172/2013. , , , 47 58 .4172/2013
http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/view/index/law/4174/year/2013/article/21http://www.taxheaven.gr/laws/law/index/law/529http://www.taxheaven.gr/laws/circular/view/id/18564http://www.taxheaven.gr/laws/circular/view/id/18916http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/50http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/51http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4174/year/2013/article/21http://www.taxheaven.gr/laws/law/index/law/529http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/6http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4174/year/2013/article/21/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/47http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/58http://www.taxheaven.gr/laws/law/index/law/528 -
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53 taxheaven 16-12-16
68 (. .1069/23.3.2015 ). 5. , ' 2 .4172/2013 . 2 21 .4174/2013 (...), , / . , , (Arm's Length Principle), () () , . , . 2 21 .4174/2013 . , ' . 6. , A' .1097/9.4.2014 ...., , , , , . . 7. , : . ' .1097/9.4.2014 , .1144/15.5.2014 , , . ,
http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/68http://www.taxheaven.gr/laws/circular/view/id/20595http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4174/year/2013/article/21/paragraph/2http://www.taxheaven.gr/laws/law/index/law/529http://www.taxheaven.gr/laws/view/index/law/4174/year/2013/article/21/paragraph/2http://www.taxheaven.gr/laws/law/index/law/529http://www.taxheaven.gr/laws/circular/view/id/18564http://www.taxheaven.gr/laws/circular/view/id/18564http://www.taxheaven.gr/laws/circular/view/id/18916 -
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54 taxheaven 16-12-16
, , . , , 25% 25% . , ( ): : Q1 = = (+1)/4 Q2 = = (+1)/2 Q3 = = 3(+1)/4 ( , 5) , . : . (12) , : 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 12 , : Q1 = (12+1)/4 = 3,25 Q1 = 3+(4-3) x 0,25 Q2 = (12+1)/2 = 6,5 Q2 = 6+(7-6)x0,5 Q3 = 3(12+1)/4 = 9,75 Q3 = 9+(10-9)x0,75. . (9) : -3, 1, 2, 4, 7, 8, 9, 12 15, : Q1 = (9+1)/4 = 2,5 Q1 = 1+(2-1)x0,5 = 1,5 Q2 = (9+1)/2 = 5 Q2 = 7 Q3 = 3(9+1)/4 = 7,5 Q3 = 9+(12-9)x0,5 =10,5. , ( ' 1,5 10,5). . . ( CUP),
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55 taxheaven 16-12-16
. ( ), (3) ( ). . , , . . , ( non name ). , . , , , , . , 21 .3 .4174/2013 . . ' .1097/9.4.2014 , .1144/15.5.2014 , , / (3) , . , . . , , , . , , . 8.
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56 taxheaven 16-12-16
, .
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57 taxheaven 16-12-16
(30%). , . 27 . 2. , . (6) . . , .
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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4223/year/2013/article/22/paragraph/8http://www.taxheaven.gr/laws/law/index/law/570http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22/paragraph/1http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/27http://www.taxheaven.gr/laws/law/index/law/528 -
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58 taxheaven 16-12-16
- . , , , , . 12962 () 2029/3.11.1987 ( 743') , , . , 30%, 3 , 24 . 4172/2013. 30% . , , 2014, , , 900.000 . , 300.000 2015, 2016 2017, , 300.000 30%, 90.000 . , 2015, 2016 2017, 300.000 90.000 . 3. 2 , . (6) . . , ' . 4. .1074/1.4.2015 ( 574') , 2014 , , , , . , ,
http://www.taxheaven.gr/laws/circular/view/id/18812http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/24http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22/paragraph/2http://www.taxheaven.gr/laws/circular/view/id/20683 -
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59 taxheaven 16-12-16
. , ( ). , , , .
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60 taxheaven 16-12-16
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61 taxheaven 16-12-16
. 1. , / , ( ). ( ) . 2. , 0 () ( 39, . 4172/2013). 3. . () 22 4172/2013, , . 4. , . 4172/2013 (3) , . 4308/2014. . 5 3 , , . , . 3.5.1 .1003/31.12.2014, / ( ) , , , . 5. (4) , , , -. (E1, 3, .), 4308/2014 . 6. , ( . 62.04 64.05 ), ( . 75 71.04 ). , .
https://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/39https://www.taxheaven.gr/laws/law/index/law/528https://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22https://www.taxheaven.gr/laws/law/index/law/528https://www.taxheaven.gr/laws/law/index/law/528https://www.taxheaven.gr/laws/law/index/law/660https://www.taxheaven.gr/laws/view/index/law/4308/year/2014/article/3/paragraph/5https://www.taxheaven.gr/laws/circular/view/id/20132https://www.taxheaven.gr/laws/law/index/law/660 -
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62 taxheaven 16-12-16
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63 taxheaven 16-12-16
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64 taxheaven 16-12-16
) (). ) (). ) (). 6. , , : .1.1 .1.2 (), .2 ( , .2.1 .2.2), .3 ( ) .4 ( ). 7. , 6 , .5 .6, . 8. . 2() 1 , 7, .6, . 9. . 10. , . 1 17 . 11. : ) . ) , . ) : 1) . 2 16 2) . 12. , . 2016: 30/6/2017 .4308/2014 - 6 1 & . 3 1. () : .. ) , .
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65 taxheaven 16-12-16
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66 taxheaven 16-12-16
, , (10) . 2. 43 .. 2190/1920 : 43 1. ...: . , . . , (20) . 1 1 . ' 2 . 4336/2015 (' 94) , . . 2. , ' . 4308/2014 (' 251), . , 2 . 4308/2014. 3. , , , . 3. 109 . . 2190/1920 : 109 1. , 7 43. 2. 1 1 . 2 . 4336/2015 (' 94) , , 1, , . , , . 4. 131 . . 2190/1920 : 131 1. , 43. 2. ( )
https://www.taxheaven.gr/laws/law/index/law/31https://www.taxheaven.gr/laws/law/index/law/705https://www.taxheaven.gr/laws/law/index/law/660https://www.taxheaven.gr/laws/law/index/law/660https://www.taxheaven.gr/laws/law/index/law/31https://www.taxheaven.gr/laws/law/index/law/705https://www.taxheaven.gr/laws/law/index/law/31 -
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67 taxheaven 16-12-16
109. 3. , 3 2 . 2076/1992 (' 130) , , . , 1 2. 5. 135 . . 2190/1920 : 135 1. .... , : . ... 7 43, . . , . 2. , , ...., , .... . . 6. . 3 10 . 3190/1955 (' 91) : 3. ' (10) . , ' 11 2. 7. . 2 69 . 4072/2012 : 2. ' (10) ( ). 8. . 4 22 . 3190/1955 ('91) : 4. , 43 . . 2190/1920. 9. 251 . 4072/2012 4 : 4.
https://www.taxheaven.gr/laws/law/index/law/547https://www.taxheaven.gr/laws/law/index/law/31https://www.taxheaven.gr/laws/law/index/law/29https://www.taxheaven.gr/laws/law/index/law/430https://www.taxheaven.gr/laws/law/index/law/29https://www.taxheaven.gr/laws/law/index/law/31https://www.taxheaven.gr/laws/law/index/law/430 -
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68 taxheaven 16-12-16
' . 2 1 . 4308/2014 (' 251). 7 . . 2190/1920 (9) . ..
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69 taxheaven 16-12-16
. 1. .
:
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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/48/paragraph/4http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4223/year/2013/article/22/paragraph/8http://www.taxheaven.gr/laws/view/index/law/4223/year/2013/article/22/paragraph/8http://www.taxheaven.gr/laws/law/index/law/570http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23 -
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70 taxheaven 16-12-16
, , , 23 4 48, . 2. , : ) . , , , , , , , ( 2033/2012) . , , ( 2963/2013, 1729/2013, 1604/2011, ..), (.. ). . ) , , . , , . , .1071/31.3.2015 , . 170/2014 , .
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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/48/paragraph/4http://www.taxheaven.gr/laws/circular/view/id/16358http://www.taxheaven.gr/laws/circular/view/id/21010http://www.taxheaven.gr/laws/circular/view/id/17151http://www.taxheaven.gr/laws/circular/view/id/20614http://www.taxheaven.gr/laws/circular/view/id/20615http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/50 -
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71 taxheaven 16-12-16
) () . , . , , . 4308/2014 (...), , (.. ), , .. , . . 4308/2014 , , , (.. , .1007/9.1.2015 ). 3. , 22 23 4 48.
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72 taxheaven 16-12-16
. , :
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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/49http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/49http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/50http://www.taxheaven.gr/laws/circular/view/id/20369http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/50http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/50http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/49 -
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10% 300.000.000 11%. 2015, , 6,25%. ' . , 24.000.000 (200.000.000 x 12%). , 12.500.000 (200.000.000 x 6,25%). 11.500.000 . 33.000.000 (300.000.000 x 11%), , 12.500.000 , 45.500.000 , 49 ... 50 49. , (factoring) . 1905/1990 ( ) factoring, , 22 . 4172/2013.
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74 taxheaven 16-12-16
2014 (, , ..), . 12 1006031 2015/19.1.2015 , , 01.01.2014 31.12.2014 2015 , 2014. 01.01.2015 , 7 . 12 1054299 26.3.2014 6 . 12 1170320 2014/30.12.2014 .
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75 taxheaven 16-12-16
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2015 (.1113/2.6.2015) : "[...] ) . , ( ), , . 2014 , , . , , , , , . 2014 , . 2014 (, , ..), . 12 1006031 2015/19.1.2015 , , 01.01.2014 31.12.2014 2015 , 2014. 01.01.2015 , 7 . 12 1054299 26.3.2014 6 . 12 1170320 2014/30.12.2014 . [...]". .... .1113/2.6.2015 : "[...] 7. , 31.3.2014 2013 . , 23 (.4172/2013) 1.1.2014 . [...]". "[...] 6. , .. 12 1054299 26.3.2014 , , 31.3.2014 2013 .
http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/circular/view/id/20253http://www.taxheaven.gr/laws/circular/view/id/18516http://www.taxheaven.gr/laws/circular/view/id/20208http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/circular/view/id/18516 -
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77 taxheaven 16-12-16
, , 23 4172/2013, 1.1.2014 . [...]".
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78 taxheaven 16-12-16
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23.2.2016 , : 1. 1064780 2015/11.5.2015 , , , .. . , . 1 15 . 4172/2013. , , , , , , . ' . 1 14 . 4172/2013, ' . 2. , .1113/2.6.2015 , , (.., ..) , , ( ) , , , . 1064780 2015/11.5.2015 . , . 3. , , . , , , .
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http://www.taxheaven.gr/laws/circular/view/id/20844http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/15/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/14/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/circular/view/id/20844http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26 -
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80 taxheaven 16-12-16
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http://www.taxheaven.gr/laws/law/index/law/474http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/law/index/law/5http://www.taxheaven.gr/laws/law/index/law/5http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/24http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/law/index/law/5http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/24 -
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82 taxheaven 16-12-16
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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/39/paragraph/2http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/39/paragraph/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/1249/year/1982/article/41http://www.taxheaven.gr/laws/view/index/law/1249/year/1982/article/41http://www.taxheaven.gr/laws/law/index/law/610 -
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ii) 13.500 (21.500 - 8.000) 0,5% , 10.000 (2.000.000 x 0,5%) , 3.500 (13.500 - 10.000). 11.500 , 8.000 300 3.500 0,5% . 3.000.000 , 13.500 0,5% , 15.000 (3.000.000 x 0,5%) . 8.000 , 300 , 0,5% . 2 1.000.000 25 6.000 . 300 . : 6.000 0,5% , 5.000 (1.000.000 x 0,5%) , 1.000 (6.000 - 5.000). 1.000 , 0,5% , . 2.000.000 , 6.000 0,5% , 10.000 (2.000.000 x 0,5%) .
) , 300 0,5% . (.. - city tax). 300 . 0,5% , . ,
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84 taxheaven 16-12-16
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85 taxheaven 16-12-16
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86 taxheaven 16-12-16
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87 taxheaven 16-12-16
iv) . ' 45 , (. 2 47) , 22 23 .
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88 taxheaven 16-12-16
. 500 , .
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89 taxheaven 16-12-16
. 23 .4172/2013. 28.06.2015. (.1143/3.7.2015 ) (28 2015 19 2015 ), , , , [ ( 500 , ( 30-6-2015 ) , , , , /, , 28 6 [ . : 19/7/2015 ] , ] . , , . ( ) : . . 1) [ ] , 500, . , : ) , , , ) , .., ) 2) ( ) . , 38. , . 2873/2000 : 3. , . ,
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. . 5. ' : ) , 4 .2523/1997. ) 4 .2523/1997 , , , (5%) , (200.000) . . [ : - ( ) . , . , , , 23 . , . , ( .. ...... ) , , ( 8 .1599/1986) : (500,00), , ( , , , .). 3) ( 500 ), ... (. 5 6 ...). [ 5. 1 3 , . ] 4) , , 500,01 : . 4308/2014 ( .. ) : (Transaction): ,
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91 taxheaven 16-12-16
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92 taxheaven 16-12-16
. 4) (courier ), . ( - courier - ) , (..) (. . 686/064 - .... / 1700'/10.07.2013) . - , (2) ... (...) . , . 5) , , , , : ) , (2) ( ) . ) .... . , ( ) ( ) 6) [ : 28 2015 19 2015 ] [ 28 2015, 28 6 2015. 8 ....00009372015/.. 2255/6.7.2015, 13
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93 taxheaven 16-12-16
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94 taxheaven 16-12-16
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95 taxheaven 16-12-16
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96 taxheaven 16-12-16
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97 taxheaven 16-12-16
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98 taxheaven 16-12-16
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99 taxheaven 16-12-16
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100 taxheaven 16-12-16
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101 taxheaven 16-12-16
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102 taxheaven 16-12-16
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103 taxheaven 16-12-16
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104 taxheaven 16-12-16
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105 taxheaven 16-12-16
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