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XLIV
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ÁÍÁË̼ÑÅÔÕ »ÌÎ×Õ ÄÉÎÐÉÑÓ»ÍÒÎÕ Á¾ »ÒÎÖÎ Ä×ÍÅÉ
ÒÎ× ÁÐ. 18 ÁÐ. 3
(ÁÐ. 18 ÁÐ. 4 ÅÄ. Â’)
(½ÍÁËÁÕ)
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Ä×ÍÅÉ ÒÎ× ÁÐ. 18 ÁÐ. 3
(ÁÐ. 18 ÁÐ. 4 ÅÄ. Â’)
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²¾ÄÅÉÇÁ Á½ÒÈÑÈÕ ÅÉÎÃÈƽÁÕ ÒÎ× 10% ÒÎ× ËÅÆÁÌÁ½Î× ÇÉÁ
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(ÁÐ. 18 ÁÐ. 4 ÅÄ. Â’ §® 2190/1920) .............................................................................562
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(ÁÐ. 48Á ÁÐ. 1-4, 8-9)
¡. ¡ÇÔǼ Å Á½ÒÈÁ ÒÈ ÄÉËÁÑÒÉ˼ ÌÀÑÈ È ÅÉÑÈÇ»ÍÈÕ ÅÒÁÉÐŽÁÕ
(ÁÐ. 48Á ÁÐ. 1)
..............................................................................................................568
1. µÍÍÎÉÁ
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2. ËξÕ
.......................................................................................................................569
Á. ÒÓÉÑÈ Ñ×ÆÅоÍÒÔÍ – ¡ÅÇËÌÔÂÉÑ¾Õ ÅÒÁÉÐÉËÏÍ ÎÉËÎÍÎÉËÏÍ
ËÁÉ ËÎÉÍÔÍÉËÏÍ Ä×ÍÅÔÍ – ÐÎÑÒÁѽÁ ÅÉÎÃÈƽÁÕ
......................................569
Â. ÉËÁ½ÔÁ ÅÉÎÃÈƽÁÕ ÒÎ× 1/3 ÒÎ× ËÁÒÁÂÅÂÌÈ»ÍÎ× ËÅÆÁÌÁ½Î×
ËÁÉ ½ÑÅÕ ÅÒÁÉÐÉË»Õ Ñ×ÅÒÎÖ»Õ
............................................................................570
Ç. ÉËÁ½ÔÁ ÐÎÑÆ×Ç¼Õ ÑÒÈ ÄÉËÁÉÎÑÀÍÈ
...............................................................571
Ä. ×ÍÁÒ¾ÒÈÒÁ ÁÅÇËÌÔÂÉÑÎÀ ÅÒ¾ÖÎ× ÅÉÎÃÈƽÁÕ È ÅÉÑÈÇ»ÍÈÕ
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.....................................................................571
3. ÐÎÚÎÓ»ÑÅÉÕ ÄÉËÁÑÒÉË¼Õ ÌÀÑÅÔÕ
(ÁÐ. 48Á ÁÐ. 1, 2) ..........................................573
Á. ºÁÐÊÈ ÑÎ×ÄÁ½Î× Ì¾ÇÎ×
...................................................................................574
Â. ¡ÄÀÍÁÒÈ È Ñ×Í»ÖÉÑÈ ÒÈÕ ÅÒÁÉÐŽÁÕ
.......................................................................574
Ç. ÐÎÆÁÍ¼Õ È ÁÄ×ÍÁ½Á Ñ×Í»ÖÉÑÈÕ ÒÈÕ ÅÒÁÉÐŽÁÕ
.................................................576
Ä. ¨¾ÍÉÈ È ÁÄ×ÍÁ½Á Ñ×Í»ÖÉÑÈÕ ÒÈÕ ÅÒÁÉÐŽÁÕ
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Å. ¡ÉÒÉÏÄÈÕ Ñ×ÍÆÅÉÁ ÅÒÁÊÀ ÑÎ×ÄÁ½Î× Ì¾ÇÎ× ËÁÉ ÁÄ×ÍÁ½ÁÕ
Ñ×Í»ÖÉÑÈÕ ÒÈÕ ÅÒÁÉÐŽÁÕ
.......................................................................................577
ÑÒ. ¡Ä×ÍÁ½Á ÅËÌÎÇ¼Õ ¼ ÁÄ×ÍÁ½Á ÌÅÉÒÎ×ÐǽÁÕ ÒÈÕ ÅÒÁÉÐŽÁÕ Ì¾ÇÔ
½ÑÔÍ Ñ×ÅÒÎÖÏÍ ÑÅ Á×Ò¼Í
(ÁÐ. 48Á ÁÐ. 2)
........................................................577
Ø. ¡ÄÉÆÎÐÈ È ×ÁÉÒɾÒÈÒÁ – §ÁÒÁÖÐÈÑÒÉ˼ ÑËÈÑÈ ÄÉËÁÉÏÁÒÎÕ
.......................579
È. ¨È ÅÉÑÁÇÔǼ ÒÔÍ ÅÒÎÖÏÍ ÒÈÕ ÅÒÁÉÐŽÁÕ ÑÅ ³ÐÈÁÒÉÑÒ¼ÐÉÎ
(ÁÐ. 48Á ÁÐ. 9)
...580
4. ÁлÂÁÑÈ ÑÒÈ Ä½ËÈ ÇÉÁ ÒÈ ÄÉËÁÑÒÉ˼ ÌÀÑÈ
(ÁÐ. 48Á ÁÐ. 3 ÅÄ. Â’) ...................580