ΦΟΡΟΛΟΓΙΑ ΑΚΙΝΗΤΩΝ - page 24

XXIV
1.4 ¯š¥™¯Ÿ ¥œ£§±°¯®¦§¥Ÿ ²ž¯¢¯œ¥Ÿ ...............................................................431
1. ¡ÐÖÉ˼ ÎÓ¾ÍÈ ................................................................................................................431
2. ¡ÐÖÉ˼ ¯Ó¾ÍÈ žÉÑÒ΍ÎÉȌ»ÍÎ× ³Ð¼ÑÒÈ ...................................................................432
2.1. ¯ÐÉÑÒÉË΍νÈÑÈ ÒÈÕ žÅÐÉÎ×ÑÉÁË¼Õ £É˾ÍÁÕ.......................................................433
2.2. §ÁÐÒ»ÌÅÕ £ÆÁЌÎǼÕ.............................................................................................433
3. §ÁÐÒ»ÌÁ «²ÎÂÎ̼ š¼ÌÔÑÈÕ £9» ..............................................................................434
3.1. žÅÐÉÅÖ¾ŒÅÍÎ §ÁÐÒ»ÌÁÕ .........................................................................................434
3.2. £ËÒ׍ÏÑÅÉÕ .............................................................................................................436
3.3. šÉÁÓ»ÑɌÅÕ ÅÍ»ÐÇÅÉÅÕ .............................................................................................436
3.4. ž½ÍÁËÁÕ 1: §Ò½ÑŒÁÒÁ - ¯É˾ÅÄÁ..........................................................................438
3.4.1. š¼ÌÔÑÈ ËҽьÁÒÎÕ/ÎÉË΍»ÄÎ× ...............................................................................439
3.4.2. ¨ÅÒÁÂÎ̼ ËҽьÁÒÎÕ/ÎÉË΍»ÄÎ× ............................................................................439
3.4.3. šÉÁÇÐÁƼ ËҽьÁÒÎÕ/ÎÉË΍»ÄÎ×.............................................................................440
3.4.4. ©¾ÐŒÁ ōÅÊÅÐÇÁѽÁÕ ÒÔÍ ÑÒÎÉÖŽÔÍ ÁËÉͼÒÎ× .......................................................441
3.5. ž½ÍÁËÁÕ 2: ¡ÇÐÎÒŌÖÉÁ........................................................................................449
3.6. ™ÅÍÉË.......................................................................................................................450
3.7. ¯ÐÉÑÒÉ˼ ׍ÎÂÎ̼ ļÌÔÑÈÕ £9 ..........................................................................450
3.8. ¡ËÀÐÔÑÈ ×ÎÂÎÌ¼Õ Ä¼ÌÔÑÈÕ £9 .......................................................................451
4. §ÁÐÒ»ÌÁ «šÈÌÏÑÅÉÕ £9» ..............................................................................................451
4.1. ŸÒÎÉÖŽÁ ōÉÌÅnj»ÍÈÕ Ä¼ÌÔÑÈÕ ............................................................................452
5. §ÁÐÒ»ÌÁ «žÅÐÉÎ×ÑÉÁ˼ ËÁÒÑÒÁÑÈ» ..........................................................................452
6. §ÁÐÒ»ÌÁ «¡ÐÖÉ˼ ŸÅ̽ÄÁ» ...........................................................................................452
1.5 ž¡°¡š£¦™¨¡±¡ ........................................................................................................454
i. žÁÐÄÅÉnjÁ 1 .............................................................................................................454
ii. žÁÐÄÅÉnjÁ 2 ............................................................................................................456
iii. žÁÐÄÅÉnjÁ 3 ...........................................................................................................458
iv. žÁÐÄÅÉnjÁ 4 ...........................................................................................................460
v. žÁÐÄÅÉnjÁ 5.............................................................................................................462
2. ¯ £®¦¡¦¯Ÿ ©¯°¯Ÿ ¦š¦¯§±¥Ÿ¦¡Ÿ ¡§¦®¥±¬® (£®©¦¡) ...............................464
2.1 ¡®±¦§£¦¨£®¯ §¡¦ ²ž¯§£¦¨£®¯ ±¯² ©¯°¯² .............................................464
2.2 ¡ž¡œœ¡™£Ÿ...............................................................................................................467