ΕΝΦΙΑ ΕΝΙΑΙΟΣ ΦΟΡΟΣ ΙΔΙΟΚΤΗΣΙΑΣ ΑΚΙΝΗΤΩΝ

9 / 26

IX
ž£°¦£³¯¨£®¡
10. ºÁÐÊÈ ÐÎÑ׌ÆÏÍÎ× ŒÅÒÁ½ÂÁÑÈÕ .........................................................................97
11. ¡ÍÁÇÐÁƼ ÁËÉͼÒÔÍ Á¾ ËÌÈÐÎ;ŒÎ ........................................................................97
12. šÉËÁÉÎÀÖÎÕ ÁËÉͼÒÎ× Á¾ ¯£§ ...................................................................................97
13. šÉ¾ÐÓÔÑÈ ÅÑÆÁ̌»ÍÎ× ÇÅÔÇÐÁÆÉËÎÀ ÅÍÒ΍ÉьÎÀ .................................................98
14. ±Î ÄÉËÁ½ÔŒÁ ×ÃÎÀÍ ÑÒÈ Ä¼ÌÔÑÈ ÁËÉͼÒÔÍ (£9) ......................................................98
15. §Ò½ÑŒÁÒÁ ÖÔÐ½Õ ÑÀÑÒÁÑÈ ÎÐÉؾÍÒÉÁÕ ÉÄÉÎËÒÈѽÁÕ.....................................................98
16. ¥ŒÉÒÅÌ»Õ ËҽьÁ .............................................................................................................99
17. ±ÁËÒ΍νÈÑÈ ÈŒÉ׍Á½ÓÐÉÔÍ ÂÑÅÉ ÒÎ× ® 3843/2010 ..............................................99
18. ¨ÅÒÁÒÐ΍¼ ÂÎÈÓÈÒÉËÏÍ ÖÏÐÔÍ ÑÅ ÖÏÐÎ×Õ ËÀÐÉÁÕ ÖмÑÈÕ
ŒÅ ÒÎ ® 3843/2010......................................................................................................100
19. ±ÁËÒ΍νÈÑÈ Á×ÓÁÉлÒÔÍ ËÒÉьÒÔÍ ŒÅ ÒÎ×Õ ŒÅÒ»ÅÉÒÁ ;ŒÎ×Õ:
® 4014/2011, ÐÓÐÎ 24 ÁÐ. 22 ËÁÉ ® 4178/2013 ÐÓÐÎ 24
ÁÐ. 8 & 9 ....................................................................................................................101
20. š¼ÌÔÑÈ ÑÒÎÉÖŽÔÍ ÁËÉͼÒÔÍ ËÁÉ ËÒȌÁÒÎ̾ÇÉÎ.....................................................102
21. ¡Í»ÇÅÐÑÈ ŒÅ ÒÎ ÑÀÑÒȌÁ ÒÈÕ ÁÍÒɍÁÐÎÖ¼Õ..............................................................103
22. ŸÀŒÂÁÑÈ ÖÐȌÁÒÎÄÎÒÉË¼Õ Œ½ÑÓÔÑÈÕ (leasing) .......................................................103
23. ŸÀÑÒÁÑÈ ËÓÅÒÈÕ ÉÄÉÎËÒÈѽÁÕ Å½ ÎÉË΍»ÄÎ× .........................................................103
24. ¯ÐÉь¾Õ ŒÎÍÎËÁÒÎÉ˽ÁÕ, ÎÌ×ËÁÒÎÉ˽ÁÕ, ËÁÒÎÉ˽ÁÕ ¼ ÄÉÁŒÅньÁÒÎÕ .................103
25. ¢ÎÈÓÈÒÉËν ÖÏÐÎÉ .......................................................................................................104
26. ¨ÅÒÁÆÎÐÑ×ÍÒÅÌÅÑÒ¼ ľŒÈÑÈÕ ..............................................................................104
£. žÁÐÁÄŽnjÁÒÁ ..................................................................................................................104
IV. ®¯¨¯›£Ÿ¦¡
[1] ® 4223/2013 [ÐÓÐÁ 1-8, 13, 59]
£ÍÉÁ½ÎÕ ©¾ÐÎÕ ¦ÄÉÎËÒÈѽÁÕ ¡ËÉͼÒÔÍ ËÁÉ ÌÌÅÕ ÄÉÁÒÊÅÉÕ ...................................................... 117
[2] N 3842/2010 [ÐÓÐÎ 32]
¡ÎËÁÒÑÒÁÑÈ ÆÎÐÎÌÎÇÉË¼Õ ÄÉËÁÉÎÑÀÍÈÕ,
ÁÍÒɌÅÒύÉÑÈ ÒÈÕ ÆÎÐÎÄÉÁÆ×Ç¼Õ ËÁÉ ÌÌÅÕ ÄÉÁÒÊÅÉÕ ............................................................. 140
[3] žÎÌ. 1279/30.12.2013
žÉÑÒ΍ÎÉÈÒÉ˾ ÒÎ× ÐÓÐÎ× 54¡ ÒÎ× §ÏÄÉËÁ ©ÎÐÎÌÎÇÉË¼Õ šÉÁÄÉËÁѽÁÕ,
ÇÉÁ ÒÎ »ÒÎÕ 2014 .............................................................................................................................. 156