ΚΩΔΙΚΑΣ ΦΟΡΟΛΟΓΙΚΗΣ ΔΙΑΔΙΚΑΣΙΑΣ

24 / 38

XXIV «°žª«¥£ ³´³ ³ª«©£ žª¥žª«¥£ª¥£
¦¦¦. ±Î ÄÉÁÖÐÎÍÉ˾ ĽËÁÉÎ ÑÒÉÕ ÆÎÐÎÌÎÇÉË»Õ Ë×ÐÏÑÅÉÕ
¡. ¯É ŒÅÒÁÂÁÒÉË»Õ ÄÉÁÒÊÅÉÕ ÒÎ× §©š ÔÕ ÐÎÕ ÒÁ Ð¾ÑÒɌÁ
ÇÉÁ ÄÉÁÄÉËÁÑÒÉË»Õ ÁÐÁÂÑÅÉÕ ËÁÉ ÁÐÁÂÑÅÉÕ ÆÎÐÎÄÉÁÆ×Ç¼Õ ..........................453
¢. ¯É ŒÅÒÁÂÁÒÉË»Õ ÄÉÁÒÊÅÉÕ ÒÎ× ® 4337/2015 ÑÒÉÕ ÆÎÐÎÌÎÇÉË»Õ Ë×ÐÏÑÅÉÕ ............458
™. ¥ ÅÆÁЌÎǼ ÒÈÕ ÁÐÖ¼Õ ÒÈÕ ÅÉÅÉËÅÑÒ»ÐÁÕ Ë×ÐÏÑÅÔÕ ÑÅ ÅнÒÔÑÈ
ÉÑÖÀÎÕ ÅÐÉÑÑÎÒ»ÐÔÍ ÄÉÁÒÊÅÔÍ ÑÒÎÍ ËнÑɌΠÖоÍÎ.........................................461
IX. £ÍÄÉËÎÆÁÍ¼Õ ÐÎÑÆ×Ǽ
(ÐÓÐÁ 63-65¡)
®¯¨¯›£Ÿ¦¡
´ÐÓÐÎ 63 - £ÉÄÉ˼ šÉÎÉËÈÒÉ˼ šÉÁÄÉËÁѽÁ - £ÍÄÉËÎÆÁÍ¼Õ ÐÎÑÆ×Ǽ .......................467
´ÐÓÐÎ 64 - £ÁÐË¼Õ ÁÉÒÉÎÌÎǽÁ ..................................................................................470
´ÐÓÐÎ 65 - ¢ÐÎÕ Á¾ÄÅÉÊÈÕ.......................................................................................470
´ÐÓÐÎ 65¡ - ©ÎÐÎÌÎÇÉ˾ ÉÑÒ΍ÎÉÈÒÉ˾ ...................................................................470
£°¨¥®£¦¡
¦. ¥ ÅÍÄÉËÎÆÁÍ¼Õ ÐÎÑÆ×Ǽ
¡. £ÉÑÁÇÔǼ ................................................................................................................474
¢. žÅĽΠËÁÉ ÐÎڍÎÓ»ÑÅÉÕ ÅÆÁЌÎǼÕ.....................................................................475
1. ¡ÍÒÉËŽŒÅÍÎ ÐÎÑÂÎ̼Õ........................................................................................475
2. £ÍÅÐÇÈÒÉ˼ ÍΌɌ΍νÈÑÈ ....................................................................................476
i. žÐÎÓÅь½Á .........................................................................................................479
ii. ²ÈÐÅѽÁ ÑÒÈÍ ÎÎ½Á ËÁÒÁÒ½ÓÅÒÁÉ.......................................................................480
iii. žÅÐÉÅÖ¾ŒÅÍÎ.....................................................................................................481
iv. ¹ÐÇÁÍÎ ÒÈÕ ÅÍÄÉËÎÆÁÍÎÀÕ ÐÎÑÆ×ǼÕ..............................................................482
v. £ÊÎ×ѽÁ ÒÎ× ÎÐÇÍÎ× ÒÈÕ ÅÍÄÉËÎÆÁÍÎÀÕ ÐÎÑÆ×Ç¼Õ ..........................................483
vi. ¡ÉÒÉÎÌÎǽÁ - ¢ÐÎÕ Á¾ÄÅÉÊÈÕ ............................................................................487
vii. µÍÍΌÅÕ Ñ×Í»ÅÉÅÕ ...........................................................................................488
3. ¥ Á¾ÐÐÉÃÈ ÒÈÕ ÅÍÄÉËÎÆÁÍÎÀÕ ÐÎÑÆ×Ç¼Õ .........................................................493
i. ¥ ÁЌÎÄɾÒÈÒÁ ÒÈÕ š£š - ¥ ÐÎÑÂÁÌ̾ŒÅÍÈ ÐÊÈ ¼ ÁÐÌÅÉÃÈ.........................494
ii. ¥ ÅÍÅÐÇÈÒÉ˼ ÍΌɌ΍νÈÑÈ ÒÎ× ÁÉÒÎÀÍÒÎÕ - ±Î »ÍÍΌΠÑ׌ƻÐÎÍ Á×ÒÎÀ............494
iii. ¥ ÐÎÓÅь½Á ....................................................................................................494
iv. ±Î ÅÐÉÅÖ¾ŒÅÍÎ.................................................................................................494
4. ¥ ÁÎÄÎÖ¼............................................................................................................502
5. ¥ Á½ÒÈÑÈ ÁÍÁÑÒÎÌ¼Õ .............................................................................................502
i. ®ÎŒÉŒÎÎ½ÈÑÈ ÇÉÁ ÒÈÍ ×ÎÂÎ̼ ..........................................................................502
ii. žÐÎÓÅь½Á ........................................................................................................503