ΝΟΜΙΚΟΙ ΟΡΟΙ ΚΑΙ ΟΡΙΑ ΣΤΗ ΦΟΡΟΛΟΓΙΑ ΜΕΡΙΣΜΑΤΩΝ

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ŏŢŬŦŢŲŷ—ŢũŞ
XVII
ňňň. ņ űūŬūŨŷŠŤŮŤ —ŢŬŦٗřůŴũ ratione materiae..................................... 319
Ł. ņ ŮŰŮůŤ—ŞůŦŧś šŦŞ—ŷŬűŴŮŤ ůŤŭ «ŢůŦŧŚůŞŭ —ŚŬŦŮ—Ş».............................. 320
1. ŎŦ ũū—ūťŢůŦŧŚŭ ޛŦŨūŠŚŭ Ŵŭ ›Ŭūŭ ůū ›ūŦūůŦŧŷ ›ŢŬŦŢŲŷ—Ţũū
ůŤŭ űūŬūŨūŠŜŞŭ —ŢŬŦٗřůŴũ ................................................................ 320
2. ŎŦ ŮŰũŚ›ŢŦŢŭ ůŴũ ũū—ūťŢůŦŧŹũ ޛŦŨūŠŹũ .............................................. 323
i. Ŏ ŧŞũŷũŞŭ: ůŦ ŢŜũŞŦ —ŚŬŦŮ—Ş ŧŞŦ ůŦ űūŬūŨūŠŢŜůŞŦ Ŵŭ ůŚůūŦū ...................... 323
ii. ńŦŮūšś—ŞůŞ ›ūŰ Ţ—›Ŝ›ůūŰũ Ůůū ›ŢšŜū ůŤŭ űūŬūŨūŠŜŞŭ —ŢŬŦٗřůŴũ
ŢũũūŦūŧŬŞůŦŧř ................................................................................. 327
ş. ŐŭŬůŵŭŧŪŸ —śŭŧů—ş Ŝ ›ŭŬ—śŭŧů—ş ..................................................... 327
Š. ŅŪŢŬŬ—ŧũŧŨŚ —ţŭŝů—şŰş.................................................................... 329
š. ł›ŬŦţ—şŰŧŨŚ, ŢŧşŪŬ—Ŝ - ŨţŲşũşŧŬ›Ŭŝťůť ............................................. 332
Ţ. ŅūşšŬŭŚůŧ—ţŮ —ţŰŬųśŮ..................................................................... 338
ţ. ŐŭŬŪŬ—ŧŬŹųţŮ —ţŰŬųśŮ..................................................................... 340
ůŰ. ¨ŧşŪŬ—Ŝ —ţŭŝů—şŰŬŮ —ţ Űť —ŬŭŲŜ —ţŰŬųźŪ ......................................... 346
Ť. Ņ›ŧŨşŭ›ŝş —ţŰŬųŜŮ ......................................................................... 349
ť. ŌţŰŬųśŮ ůţ ůűũũŬšŧŨŸ ũŬšşŭŧşů—Ÿ .................................................... 350
Ŧ. ŒűŪŧŢŧŬŨŰťůŝş —ţŰŬųźŪ.................................................................... 351
iii. ńŦŮūšś—ŞůŞ ›ūŰ Ţ—›Ŝ›ůūŰũ Ůůū ›ŢšŜū ůŤŭ űūŬūŨūŠŜŞŭ
—ŢŬŦٗřůŴũ ޗ›ŢŦŬŦŧř....................................................................... 351
ş. œŸŨŬŧ ŧŢŭűŰŧŨźŪ ŰŝŰũŵŪ ................................................................... 351
Š. ŌţŰŬųśŮ ű›śŭ ŰŬ ŚŭŰŧŬ.................................................................... 354
š. ŋŹůť ţŰşŧŭţŝşŮ Ũşŧ ŢŧşŪŬ—Ŝ ›ŭŬŶŸŪŰŬŮ ţŨŨşŦŚŭŧůťŮ ............................... 357
Ţ. łŨűŭŸŰťŰţŮ, ŨşŰşųŭťůŰŧŨŸŰťŰş ŨşŰŚ Űť ŢŧşŪŬ—Ŝ —ţŭŝů—şŰŬŮ .................... 362
iv. ńŦŮūšś—ŞůŞ ŮŲŢůŦţŷ—ŢũŞ —Ţ ůŤũ Ł.ń. ›ūŰ šŢũ ޗ›Ŝ›ůūŰũ
Ůůū ›ŢšŜū ůŤŭ űūŬūŨūŠŜŞŭ —ŢŬŦٗřůŴũ ................................................ 368
ş. ŸŲśũţŧş ş›Ÿ ŰťŪ ţūşšŬŭŚ ŧŢŭűŰŧŨźŪ ŰŝŰũŵŪ ......................................... 368
Š. ł—ŬŧŠśŮ —ţũźŪ ¨.Œ. ŢŧţűŦűŪŰźŪ, ›ŭŬůŵ›ŧŨŬŹ...................................... 369
š. ¨ŧŨşŝŵ—ş ›ŭŬşŝŭţůťŮ şšŬŭŚŮ —ţŰŬųźŪ (Stock options) ........................... 375
Ţ. ŅūşšŬŭŚ ŧŢŝŵŪ —ţŰŬųźŪ - Ōţŭŝů—şŰş ş›Ÿ ŝŢŧţŮ —ţŰŬųśŮ -
—ţŝŵůť —ţŰŬųŧŨŬŹ ŨţŲşũşŝŬű ............................................................ 377
ţ. ŅŨųźŭťůť ŢŧŨşŧź—şŰŬŮ ůţ ţŝů›ŭşūť —ţŭŝů—şŰŬŮ ................................... 383
ůŰ. ŅŪśųűŭŬ —ţŰŬųźŪ ......................................................................... 385
Ť. ŊşŰŚůųţůť —ţŰŬųźŪ........................................................................ 386
ť. ŏ—ŬũŬšŝţŮ - ¨ŚŪţŧş —ţ ůű——ţŰŬųŜ ůŰş ŨśŭŢť ........................................ 387
Ŧ. ŊśŭŢť ł—ŬŧŠşŝŵŪ ŨţŲşũşŝŵŪ Ũşŧ ůűŪşŲŜ ›ŬůŚ ..................................... 390
ŧ. ŐşŭŚšŵšş (Derivatives) ................................................................... 393
ł. ņ «›ūŮūůŦŧś» šŦřŮůŞŮŤ ůŤŭ űūŬūŨūŠŜŞŭ —ŢŬŦٗřůŴũ ............................. 396
1. ņ ŮŸŨŨŤųŤ ůūŰ ŧŞťŞŬūŸ űūŬūŨūŠŤůŚūŰ ŢŦŮūšś—Şůūŭ ............................ 397
i. ņ ŢŰŬŸůŤůŞ ůūŰ ŧŞũŷũŞ ůŤŭ Śŧ›ůŴŮŤŭ ůŴũ šŞ›ŞũŹũ .............................. 397