Guide of Vat
description
Transcript of Guide of Vat
25 2002..: 1092542/5473/691/0014 / . 1071 14 ' '
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.2869/2389/.137/4.5.1987.
.307 & 337: ( .301-.306) ( .331 .336).
... (.337) . .412.
.308: :
1) - .. - .
2) , 14 .2859/2000 - , .. -, - ....
3) , 14 .2859/2000 .
4) , (.. ).
5) ', ', ', ', ' ' .1 22 .2859/2000, .
.309: :
1) , ..., 28 .2859/2000.
, , - .
, , 3 7, .2859/2000 ', ', ' ' .
, :
) , 11 .2859/2000, () ,
) (, , ) :
-
-
- , , /
2) .
, , , .3 19 .2859/2000( ), . :
) .
) , , .
( ).
() , :
) .., : ) ) ' , ) ( .2127/1993, 26 .2859/2000) .
II) ..., . .402 .
, .
3) , .2 15 .2859/2000, .
: , , , . () () () '().
4) ) , .5 13 .2859/2000.
) , .
/ ( , ).
/ -, , .
5) ) . ' .1 24 ' .1 28 ... 1103551/8478/0014/.1262/2.8.1993. .
) , . . . ... 1013633/8911/1807/0014/.1029/2.2.1995, . .., ... .. (). ... .. ... ..
6) , . :
) . ( ... .1338/96 ) , , ( ... 1015809/1597/.1024/21.1.1993 ).
) ( ... .6788/642/7.10.1986 ).
) , , , , ... ( ... 1082911/4328/.1164/24.8.1992, ).
) ... 24 , 27 .2859/2000 . ( ... 1082911/4328/.1164/24.8.1992, ).
) . . .1 25 (.2127/1993 26 .2859/2000) , , ... (... .5370/43/24.12.86, .8272/4880/.364/18.12.1987 , .1757/109/23.12.92, .1758/110/23.12.1992, .1760/112/23.12.1992, .451/29/1987 ...).
) , , , ... ( ), , (... .1591/1546/.69/4.3.1987, .8271/4879/.366/18.12.1987).
) , , , , ..., , (... 1074192/4682/.1225/19.10.1990).
) , , (....7089/703/22.10.1986, .890/391/.39/29.1.1988, .4056/3029/.186/17.6.1987, .3530/1450/.164/31.5.88, 1021871/1111/0014/.1059/15.3.1990, 1026731/ 2487/.1068/17.2.1993, 1070650/4752/ .1196/20.5.1993).
) .
) ( ... .2869/2389/.137/4.5.1987).
) .
) .
) . , 45 .2859/2000: . .309 .
II. ( ) .309 , , .
, , , , .
, , .
: 18% :
1 2 3 4 5 6 -----------------------------------------------------------------------
. 20000,00 10000,00 20000,00 20000,00 10000,00 10000,00
. 10000,00 20000,00 20000,00 5000,00 10000,00 15000,00
... . - - 10000,00 10000,00 - -
. - 10000,00 -10000,00 -10000,00 5000,00 - -5000,00*
.303 8475,00 - - 4237,00 - -
.333 1525,00 - - 763,00 - -
.309 10000,00 10000,00 20000,00 15000,00 10000,00 10000,00
*
) 46 .2859/2000 .
) , 3 19 .2859/2000, .
) ..., , .2127/1993, .
) 26 .2859/2000 , , , .
) .
) .
) .
) ( . ' . 1 22 .2859/2000), .. .
) ( .' . 1 22 .2859/2000).
) ( ). , - , , .5 .', 14 .2859/2000.
) ( ) .
.310: . .., . :
1) 22 .2859/2000, :
) . ' ' .1 (.309)
) . ', ', ', ', ', ' .1 , .
, , 22, .
2) , .., .. , .
3) , .6 44 .2859/2000.
4) (, , ...), .8 19 .2859/2000.
5) (), , , 9 19 .2859/2000.
.311: .307-310.
3.4.. (, ), . - (.351-378).
, :
365 366 , (.. . 1262/93 , , , , , ).
, , .
, , , ... .635/436/29.4.1993 . , , , , ... .634/435/29.4.1993 . , , ... .., . 26 .2859/2000 85 86 .2127/1993.
, 45 .2859/2000, , .
, , .
8% ( - ) = 600,00
(600,00/1,08) = 555,56
(555,56 8%) = 44,44
) = 200,00
18% = 36,00
: .
) = 280,00
18% = 50,40
: 44,44
, :
- , , . 44,44 .377.
.357 : 44,44/0,18 = 246,89
.
- , . , , ( 50,40 - 44,44 = 5,96 ), .412.
.351-353: ... (8,4,18) . .
1) .
2) ( ) .., . , , .
3) ...
4) .., , ( , 20, .2859/2000).
5) FACON.
.371-373: , ...
.354-356: ... (6,3,13) . .351-353.
.374-376. .
.357,377. - , 351-356 .
- , .351-356 371-376 , 357 377 .
, .351-356 .371-376.
.358: .351 357.
.378: . 371 377.
.378 , .
, .402 , .412 .
3.5.. (.341-344).
:
.341: . , .301-306 351-356 .
.342: , 309.
.343: , . ' .1 35. , , ... .
.344: , .4 33 .2859/2000. . .2869/1987.137/4.5.1987. -.
3.6.. (.401-404).
.401: , , .
.402: :
1) , , ( ).
, , , , (.301-306 331-336 ).
2) . :
) 1.
) ( 39 . 10 11 41 .7 .12, .2859/2000), ( 012-), .
) ( .378).
) , , ' ... , .
) .., .7 38 .2859/2000( - 6), , , , ... .634/93 .635/93.
) pro-rata . , :
.
.403.: . .
.404: .401 403.
3.7 . (.411-420).
.411: . , 1 31 .2859/2000, , , , ( ...), .
1 ( , ) .
.
.412: .
1) (3) .
2) . :
) 1.
) ( .337 . 378.
) pro-rata . . , :
, , .
) , ' ... , .
.413: .411 412.
.420: .378 404 .413.
4. ' , (.501-513)
, .
.501: . 337 .420.
.502-503: 501 . , .502 503 .501.
.511: . 337 .420.
.512: , . 2,5% .511, 200%.
(15) .
.513: .511 512. .511 (3) , . 512 513, .511 .412 . .511, .512 513.
.513 , .
.
' ' , , ( 050-)
050 - 2002.
. ' , ( 051-).
1. (.001-013)
.001-006: 050 ( ).
.007: ( - ) , . (.012).
: 4 2002 .007 : 01/10/02 31/12/02.
(.. ), .
. . 20/07/02, 25/8/02, 2002, " 01/07/02-19/7/02 20/7/02-25/8/02 .
, 26 .4 .. 186/92 , ( ). (.15 ) , , 50% .
.008: , ( ) ( ).
: : 8 - :3.
) , ' 050-.
.
, . , .007 .008 .
: 2 2002 ( - - ).
. 1 30 , , .007: 01/04/02 30/04/02 .008: :4.
II. 1 31 , , .007: 01/04/02 31/05/02 .008: : 5. .
III. 1 30 , , .007 : 01/04/02 - 30/06/02 .008, : 6 .
) ' ( ), ' , .
, :
) , , 1 .
) , - - - , , 2 ( 31/3 ' ).
) , 2 ( 1 ).
) , 1 30 , 3 .
.010-013: 050.
2. ' (.101-110)
050.
3. ' - (.301-420)
.301 -.306, 1, 2 1 , , 5 : .
050.
4. ' , (.501-513)
050.
.
' , ( 051-).
1. 1 (.151-157)
. , , , . , , .309-310 ' , .
, , (, , , , , ). , , .
, .6 4 .. 186/92 , 60% , , , .
, 60% ( ), -.
.151-156: () :
(1): . (. 8%, 18%). (4).
(2): ( , , , ), - . .
( ) , .
(3): , .
(4): 1/(1 + ). ... ( ) 2', .
: ... 30% (4) 1/1,30. .
6 1. 1, . , . (4) : 6 .
(5): . (3) (4).
(6): , , , .
(7): . (2) (5) (6). 2, .
, (7) . :
) -
) , ( ' ).
(3) (6) .
.157: (2), (3), (5), (6) (7) .
. 157-7 .210-2 2.
2. 2 (.201-210).
. .
.201-209, , :
(1): .
(2): . , (3)-(6). , (7) 1, .
(3) (6): , 7 39 .2859/2000, :
) (. . .); ( / ), ..., ',
) (...), , , ..., ... ', ... ... '.
, , (3) 1 + . .. 35% (3) 1,35. (4) (5) . (4) (6) , . (4)/(5) (6) . . 18% 14% (6) 18%:14%=1,286.
(3) (6) () (3) (6), .
(7): (2). , (3) (6), (7) : (2) (3). (3) (6), (7) : (2) (6).
(7) , , ( ), (2) 1.
, (2) , (7) 2.
, 9 2. 2, . , . , , (3) (6) (7) : 9 .
.210-2 210-7 (2) (7) .
.210-2 .157-7 1, . .210-7 .257-2 .
3. 1 (.251-257)
, .
.251-256. :
(1): .
(2): , , (7) 2.
(3): ( ), .
(4): .
:
) , . ,
) ( ), ' ' ,
) , , ' 1 35 .2859/2000.
, , 1 2. .
(5): (2)+(3)+(4).
, (7) 2, (2) 1, - (3) 1, (3) 1.
(5).
.257:. (2), (3), (4) (5) . .257-2 .210-7 2, . 257-5 .307 '.
.
1. .., 31 2001 , .
050 () 051 () 2001. , 340, 750 , 2001 .
.514,515,516.
31 2001 , .
2. :
) , , , ( 1)
) II, ( 2).
'
( 1)
' , 39 .10, . ', . ' .2859/2000. , ' . , , .
, , .
. 1792/88 1075811/.1215/90 .
:
(1) , , , -.
(2) , , . - (...) .
(3) , , . . , .
(4). . , , , , , 340,750.
(5) .
, , :
) (1) (.207-1), (2) (.207-2), (5) , , ( ) (1) (3).
) (1) (.207-1) (2) (.207-2) (5) ( ) (2) (3).
(4) , 340,750 (5) :
.207-1 .207-2 (5) (1) (3), .
.207-1 .207-2, (4) :
) .207-1 207-4 .207-2, (5) (2) (3).
) .207-1 207-4 .207-2, (5) , (1) (4) (3).
(6) , -.
(7) ( ) (6) (5).
(8) .
(9) (7) (8).
(5),(7) (9) , .
.207-9. ( ) (9).
, , . 402 ' , .412 ' .
:
2002 .123456
20.000,0020.000,0010.000,005.000,0030.000,0040.000,00125.000,00
7.500,007.500,0030.000,0015.000,0030.000,0015.000,00105.000,00
5.111.250 (5.111.250: 340,750) 15.000 E 8%. , , : ( 201 , , 207).
. (6) - (5) ...
%
1
23456789
20.000,007.500,007.500,0020.000,0012.500,0081.000,00
40.000,0015.000,007.500,007.500,0020.000,0012.500,0081.000,00
50.000,0045.000,0015.000,0030.000,0010.000,00-20.000,008-1.600.00
55.000,0060.000,0045.000,0010.000,005.000,00-5.000,008-400,00
85.000,0090.000,0055.000,0030.000,0030.000,008
125.000,00105.000,0085.000,0015.000,0025.000,0040.000,0015.000,0081.200,00
1 , 2 6 .. .402, 1.000,00 1.000,00 1.200,00 , 3 4 .. .412 1.600,00 400,00 .
II
, , ' .2 43 .2859/2000.
, , , ' .1 24, .2859/2000. , ' .2 30 .2859/2000.
1098639/4519/1378/0014/.1221/29.8.1995.
.
, , , :
.251:
.251 , .
.252:
.252 , ( ).
.253:
.253 , , .
( 1 9) :
(1) .
(2) ( ) .
(3) (2) , . .251-3 .251-2, .252-3 .
(4) (2) . .251-4 .252-4 .252-2.
, (3) (4) , .
(5) ( ) (1) - (2) , .
(6) . .251-6 .251-5 ( ). .252-6 , .
.253-6 , , , .6 7 .1221/95 .
(7) . 6 (1+ ). 1,18 , 1,13 .
, .257-7, , .303 306 ..
(8) . (7) (18% 13% ).
. 257-8, , .333 336 .
, .252-6, 252-7, 252-8 .
(9) . .251-9 , .252-9 .252-5.
. 253-9 , ( ), .6 7 .1221/95.
.257-9 .309 ..
.253-6 253-9 .8 .1221/1995.
, , , , 18% 13% . .
2012: ) ., ., .. (5) ) (3). 2011: ) ., ., .. (5) ) (3) 2010 (009/10) . 2011 . 2010 2008 ( 050 051 , 2002) ( 3). Google- - - www.logecon.gr ! .www.MasterD.gr/SpanishCourse OTE Double PlayConn-x + & 21,90/!ote.gr/DoublePlayEconomyChartis 148 5 . 213 0086360www.chartisdirect.gr !www.xo.gr
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