ΕΦΑΡΜΟΓΗ ΤΟΥ Ν 3869/2010 ΓΙΑ ΤΑ ΥΠΕΡΧΡΕΩΜΕΝΑ ΦΥΣΙΚΑ ΠΡΟΣΩΠΑ

27 / 76

XXV
3) Ÿ×ŒÆÔͽÅÕ ÁлËÒÁÑÈÕ ÒÈÕ ËÁÒ Ò¾ÎÍ ÁЌÎÄɾÒÈÒÁÕ................................. 215
4) žÁÐÑÒÁÑÈ ÑÒÎ £ÉÐÈÍÎÄÉËŽΠÖÔÐ½Õ ÄÉËÈǾÐÎ............................................. 216
5) §ÎÉͼ Á½ÒÈÑÈ Ñ×ÍÎÆÅÉÌÅÒÏÍ ¼ ÐÔÒÎÆÅÉÌ»ÒÈ ËÁÉ ÅÇÇ×ÈÒ¼ .......................... 219
¦¦. žÅÐÉÅÖ¾ŒÅÍÎ Á½ÒÈÑÈÕ....................................................................................... 219
1) ™ÅÍÉËÖÁÐÁËÒÈÐÉÑÒÉË - ÒΠ׍¾ÄÅÉnjÁ ÒÈÕ ²¡ÎÆ 7354/2015 ................... 219
2) §ÁÒÑÒÁÑÈ ÅÐÉÎ×ѽÁÕ ÎÆÅÉÌ»ÒÈ ËÁÉ ÅÉÑÎļŒÁÒÁ Á×ÒÎÀ ËÁÉ Ñ×ØÀÇÎ× ............. 222
Á) £ÍÅÐÇÈÒÉ˾ ÒÈÕ ÅÐÉÎ×ѽÁÕ ........................................................................... 222
Â) žÁÓÈÒÉ˾ ÒÈÕ ÅÐÉÎ×ѽÁÕ ............................................................................. 227
Ç) £ÉÑÎļŒÁÒÁ ÎÆÅÉÌ»ÒÈ ËÁÉ Ñ×ØÀÇÎ× ............................................................... 228
ÁÁ) ¡ÍÁÆÎÐ ÅÉÑÎÄȌÒÔÍ ÎÆÅÉÌ»ÒÈ - ÅÐÉÅÖ¾ŒÅÍΠ׍ÎÖлÔÑÈÕ ..................... 228
ÂÂ) £ÉÑÎļŒÁÒÁ Ñ×ØÀÇÎ× .............................................................................. 233
ÇÇ) £ÉÄÉËÈ ÅËÖÏÐÈÑÈ ÅÉÑÎÄȌÒÔÍ ÑÒÎ ±žš ................................................. 236
3) §ÁÒÑÒÁÑÈ ÉÑÒÔÒÏÍ ËÁÉ ÁÁÉÒ¼ÑÅÏÍ ÒÎ×Õ .................................................. 238
Á) ¡ÍÁÆÎÐÑÒÎ ÑÀÍÎÌÎ ÒÔÍ ÁÁÉÒ¼ÑÅÔÍ ÒÔÍ ÉÑÒÔÒÏÍ .................................. 238
Â) žÅÐÉÇÐÁƼ ÁÁÉÒ¼ÑÅÔÍ ............................................................................... 242
4) ŸÖ»ÄÉÎ ÄÉÅ×Ó»ÒÈÑÈÕ ÎÆÅÉÌÏÍ......................................................................... 245
5) £ÉÌ»ÎÍ ÑÒÎÉÖŽÁ ÄÉËÎÇÐÆÎ× Á½ÒÈÑÈÕ - ØÈÒ¼ŒÁÒÁ ÁÎÐÉÑÒ½ÁÕ ..................... 251
6) £ÉÄÉËÈ ÁÎÐÉÑÒ½Á ÒÈÕ ÁÉÒ¼ÑÅÔÕ ËÁÉ È ½ÁѼ ÒÈÕ.............................................. 257
7) £ÉÄÉËÈ ÄÉÁŒ¾ÐÆÔÑÈ ÒÎ× ÁÉÒ¼ŒÁÒÎÕ ÐÀӌÉÑÈÕ ÒÔÍ ÖÐÅÏÍ.......................... 258
III. µÌÅÇÖÎÕ Á½ÒÈÑÈÕ ËÁÉ Ñ×ÍÎÄÅ×ÒÉËÏÍ ÅÇÇÐÆÔÍ (ÐÓÐÎ 4 ÁÐ. 3, 4)
Î× ËÁÒÁÒ½ÓÅÍÒÁÉ ŒÅÒ ÒÉÕ 14/8/2015 (® 4336/2015) .................................. 260
1) ¡½ÒÈÑÈ ËÁÉ Ñ×ÍÎÄÅ×ÒÉË »ÇÇÐÁÆÁ ÑÅ Í»ÅÕ ËÁÉ ÅËËÐÅŒÅ½Õ ÁÉÒ¼ÑÅÉÕ ................ 260
Á) ®»ÅÕ ÁÉÒ¼ÑÅÉÕ (²¡ÎÆ 7534/2015) .............................................................. 260
Â) £ËËÐÅŒÅ½Õ ÁÉÒ¼ÑÅÉÕ (²¡ÎÆ 8986/2015) ...................................................... 266
Ç) ¡ÉÒ¼ÑÅÉÕ Î× ×ÎÂÌÌÎÍÒÁÉ ÐÉÍ ÒÉÕ 01/01/2016 ÁÌÌÈ ËÁÒÓÅÑÈ
ÎÌÎËÌÈÐÏÍÅÒÁÉ ŒÅÒ ÒÉÕ 01/01/2016.............................................................. 268
2) ²ÎËŽŒÅÍÎ, ÁÍÒÉËŽŒÅÍÎ, »ËÒÁÑÈ ËÁÉ Ñ×Í»ÅÉÅÕ ÅÌ»ÇÖÎ×.............................. 269
3) Ÿ×ÍÒÁnjÁÒÉ˾ÒÈÒÁ ÒÎ× ÁÐÁÍÔ ÅÌ»ÇÖÎ×
ËÁÉ ÒÈÕ ÁÐÖÅÉÎÓ»ÒÈÑÈÕ ÁÎ ÒÈÍ ™ÐÁŒŒÁÒŽÁ .................................................. 272
Á) žÁÐÁ½ÁÑÈ ÐÓÐÔÍ 87 ÁÐ. 1, 8 ÒÎ× Ÿ×ÍÒnjÁÒÎÕ ...................................... 272
Â) žÁÐÁ½ÁÑÈ ÐÓÐÎ× 26 ÒÎ× Ÿ×ÍÒnjÁÒÎÕ ...................................................... 273
4) Ÿ×ÍÒÁnjÁÒÉ˾ÒÈÒÁ ÒÎ× ÅÌ»ÇÖÎ× ËÁÉ ÒÈÕ ÁÐÖÅÉÎÓ»ÒÈÑÈÕ
Á¾ £ÉÐÈÍÎĽËÈ ............................................................................................. 274
Á) žÁÐÁ½ÁÑÈ ÐÓÐÎ× 93 ÁÐ. 2 ËÁÉ ÁÐ. 3 ÒÎ× Ÿ×ÍÒnjÁÒÎÕ ........................... 274