ΝΟΜΙΚΟΙ ΟΡΟΙ ΚΑΙ ΟΡΙΑ ΣΤΗ ΦΟΡΟΛΟΓΙΑ ΜΕΡΙΣΜΑΤΩΝ

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XI
ŏńŐňńŕŎŋńŌŁ
ŏŐŎŊŎŃŎő ....................................................................................... VII
őœŌŒŎŋŎŃŐŁŔňńő ............................................................................XIX
ńňőŁŃŸŃņ
I. ŏŞŬŞŠŴŠŦŧř ŞŜůŦŞ ůŤŭ ޛŦŨūŠśŭ ůūŰ ťŚ—Şůūŭ .......................................... 1
II. ¨ŦŧŞŦūŨŷŠŤŮŤ ůūŰ ›ŢŬŦūŬŦٗūŸ ůŤŭ ŚŬŢŰũŞŭ
ŮůŞ šŦŞũޗŷ—ŢũŞ ŧŚŬšŤ Ł.ń. ................................................................... 2
III. ŁũůŦŧŢŜ—Ţũū ůŤŭ —ŢŨŚůŤŭ ........................................................................ 3
IV. ŋŢťūšūŨūŠŜŞ .......................................................................................... 5
V. œŨŦŧŷ ŚŬŢŰũŞŭ......................................................................................... 6
ŁĶ ŋńŐŎő
Ōū—Ŧ—ū›ūŦŤůŦŧŷ ťŢ—ŚŨŦū
ň. ŒŢŨūŨūŠŜŞ ůŴũ ŮŰŮůŤ—řůŴũ űūŬūŨŷŠŤŮŤŭ ůŴũ —ŢŬŦٗřůŴũ
Ł. ŒŞ ŦŮŲŸŮŞũůŞ ŮŰŮůś—ŞůŞ űūŬūŨūŠŜŞŭ —ŢŬŦٗřůŴũ ŮůŤũ ńŨŨřšŞ ............... 7
1. ņ ŢŪŚŨŦŪŤ ůŤŭ ũū—ūťŢŮŜŞŭ —Ţ şřŮŤ ůū Ůŧū›ŷ ůŤŭ űūŬūŨūŠŜŞŭ —ŢŬŦٗřůŴũ ... 8
i. ņ űūŬūŨŷŠŤŮŤ —Ţ şřŮŤ ůŤ űūŬūšūůŦŧś ŦŧŞũŷůŤůŞ....................................10
ş. ŏŧ ŭűŦ—ŝůţŧŮ ŰŬű ō¨ 3843/1958...........................................................10
Š. Ň ŢŧŨşŧŬũŸšťůť ŰŵŪ ŪŬ—ŬŦţŰŧŨźŪ ţ›ŧũŬšźŪ...........................................12
ii. ņ űūŬūŨŷŠŤŮŤ —Ţ ŞũŞ›ůŰŪŦŞŧś šŦřťŢŮŤ.................................................15
ş. ŏŧ ŭűŦ—ŝůţŧŮ ŰŵŪ ŪŸ—ŵŪ ....................................................................15
Š. Ň ŢŧŨşŧŬũŸšťůť ŰŵŪ ŪŬ—ŬŦţŰŧŨźŪ ţ›ŧũŬšźŪ...........................................17
iii. ŔūŬūŨŷŠŤŮŤ ŧřůŴ Ş›ŷ ůŤũ ›ŜŢŮŤ ůŤŭ šŤ—ūŮŦūũū—Ŧŧśŭ ŞũřŠŧŤŭ ................18
ş. ŏŧ ŭűŦ—ŝůţŧŮ ŰŵŪ ŪŸ—ŵŪ ....................................................................18
Š. Ň ŢŧŨşŧŬũŸšťůť ŰŵŪ ŪŬ—ŬŦţŰŧŨźŪ ţ›ŧũŬšźŪ...........................................22
iv. ŋŢŦŧůś ›ūŨŦůŦŧś űūŬūŨŷŠŤŮŤŭ —ŢŬŦٗřůŴũ ............................................23
ş. ŏ ō 3943/2011 ................................................................................23
ŞŞ. ŎŦ ŬŰť—ŜŮŢŦŭ ůūŰ ũŷ—ūŰ ................................................................23
şş. ņ šŦŧŞŦūŨŷŠŤŮŤ ůŴũ ũū—ūťŢůŦŧŹũ ޛŦŨūŠŹũ .......................................25