ΝΟΜΙΚΟΙ ΟΡΟΙ ΚΑΙ ΟΡΙΑ ΣΤΗ ΦΟΡΟΛΟΓΙΑ ΜΕΡΙΣΜΑΤΩΝ

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Ōū—ŦŧūŜ ŷŬūŦ ŧŞŦ ŷŬŦŞ ŮůŤ űūŬūŨūŠŜŞ —ŢŬŦٗřůŴũ
XII
Š. ŏ ō 4038/2012 ................................................................................26
ŞŞ. ŎŦ ŬŰť—ŜŮŢŦŭ ůūŰ ũŷ—ūŰ ................................................................26
şş. ņ šŦŧŞŦūŨŷŠŤŮŤ ůŴũ ũū—ūťŢůŦŧŹũ ޛŦŨūŠŹũ .......................................26
š. ŏ ō 4110/2013 ................................................................................27
ŞŞ. ŎŦ ŬŰť—ŜŮŢŦŭ ůūŰ ũŷ—ūŰ ................................................................27
şş. ņ šŦŧŞŦūŨŷŠŤŮŤ ůŴũ ũū—ūťŢůŦŧŹũ ޛŦŨūŠŹũ .......................................27
Ţ. ŏ ō 4172/2013 ................................................................................27
ŞŞ. ŎŦ ŬŰť—ŜŮŢŦŭ ůūŰ ũŷ—ūŰ ................................................................27
şş. ņ šŦŧŞŦūŨŷŠŤŮŤ ůŴũ ũū—ūťŢůŦŧŹũ ޛŦŨūŠŹũ .......................................29
2. łŞť—ŷŭ ޛŜůŢŰŪŤŭ ůŴũ ũū—ūťŢůŦŧŹũ Ůŧū›Źũ ...........................................29
i. ņ ޛŦŨūŠś ůŤŭ űūŬūŨŷŠŤŮŤŭ ś —Ť ůŴũ —ŢŬŦٗřůŴũ ...................................29
ii. ʼnŬŦůŦŧś ůŤŭ ޛŦŨūŠśŭ ůŴũ ŮůŷŲŴũ ›ūŰ ŢŪۛŤŬŢůŢŜ Ť űūŬūŨŷŠŤŮŤ
—ŢŬŦٗřůŴũ .......................................................................................31
iii. Ōū—ūůŢŲũŦŧŚŭ ŞŮůūŲŜŢŭ .......................................................................38
ş. ō 3697/2008 ...................................................................................39
Š. ō 3842/2010 ...................................................................................40
š. ō 3943/2011 ...................................................................................44
ł. Ŏ ŬŢŞŨŦٗŷŭ ůŴũ ŞŨŨūšŞ›Źũ ŮŰŮůŤ—řůŴũ...............................................45
1. ŔūŬūŨŷŠŤŮŤ ŢůŞŦŬŦŧŹũ ŧŢŬšŹũ ś —ŢŬŦٗřůŴũ; .......................................45
2. ņ űūŬūšŦŞűŰŠś ŧŞůř ůŤ šŦŞũū—ś —ŢŬŦٗřůŴũ .........................................48
3. Œū ›ŢŬŦŢŲŷ—Ţũū ůŴũ ŮŰŮůŤ—řůŴũ řŨŨŴũ ŧŬŞůŹũ .....................................50
i. ŁŰŮůŬŜŞ.............................................................................................50
ii. łŚŨŠŦū ..............................................................................................51
iii. łūŰŨŠŞŬŜŞ .......................................................................................51
iv. ŃŞŨŨŜŞ .............................................................................................52
v. ŃŢŬ—ŞũŜŞ ...........................................................................................54
vi. ņũŴ—Śũū łŞŮŜŨŢŦū .............................................................................55
vii. ņŏŁ................................................................................................56
viii. ňٛŞũŜŞ ..........................................................................................59
ix. ňůŞŨŜŞ ..............................................................................................60
x. ʼnŸ›Ŭūŭ .............................................................................................61
xi. ŋřŨůŞ..............................................................................................62
xii. ŎŨŨŞũšŜŞ ........................................................................................63
xiii. ŏūŨŴũŜŞ .........................................................................................64
xiv. ŏūŬůūŠŞŨŜŞ .....................................................................................64
xv. ŐūۗŞũŜŞ .........................................................................................65
xvi. ŐŴŮŜŞ ............................................................................................66
xvii. őūŰŤšŜŞ .........................................................................................66