ΦΟΡΟΛΟΓΙΑ ΝΟΜΙΚΩΝ ΠΡΟΣΩΠΩΝ ΜΗ ΚΕΡΔΟΣΚΟΠΙΚΟΥ ΧΑΡΑΚΤΗΡΑ

9 / 26

ŏńŐňńŕŎŋńŌŁ
ŋńŐŎő ŁĶ
ʼnŸ¨ňʼnŁő ŔŎŐŎŊŎŃňŁő ńňőŎ¨ņŋŁŒŎő
(Ō 4172/2013, Ŕńʼn ŁĶ 167/23-7-2013)
ńŦŮŞŠŴŠŦŧŚŭ ŏŞŬŞůŤŬśŮŢŦŭ...................................................................21
ʼnńŔŁŊŁňŎ 1
ŔūŬūŨūŠŜŞ ńŦŮūšś—Şůūŭ
ň. ŃŢũŦŧř ................................................................................................23
ł. ŐţŢŝŬ ŅŲşŭ—ŬšŜŮ.............................................................................23
Ń. ŕŬŭŬũŬšŧŨŜ ŊşŰŬŧŨŝş........................................................................24
ń. ŅŧůŸŢť—ş ›Ŭű ›ŭŬŨŹ›Űţŧ ůŰťŪ ť—ţŢş›Ŝ..............................................25
¨. ŕŬŭŬũŬšťŰśŬ ŅŧůŸŢť—ş ....................................................................25
Ņ. ŕŬŭŬũŬšŧŨŸ ĻŰŬŮ .............................................................................28
Œœ. ŐŝůŰŵůť ŕŸŭŬű łũũŬŢş›ŜŮ.............................................................28
ņ. ŌţŧźůţŧŮ ŕŸŭŬű šŧş ʼnşŰŭŧŨśŮ ¨ş›ŚŪţŮ................................................29
1. ĺŪūšŞ ŦŞůŬŦŧśŭ ŧŞŦ ũūŮūŧū—ŢŦŞŧśŭ ›ŢŬŜťŞŨųŤŭ...............................30
i. ¨ş›ŚŪţŮ ›Ŭű şŪşšŪŵŭŝŤŬŪŰşŧ ŵŮ śūŬŢş ŧşŰŭŧŨŜŮ Ũşŧ
ŪŬůŬŨŬ—ţŧşŨŜŮ ›ţŭŝŦşũŴťŮ .........................................................35
ii. ¨ş›ŚŪţŮ ›Ŭű ŢţŪ şŪşšŪŵŭŝŤŬŪŰşŧ ŵŮ śūŬŢş ŧşŰŭŧŨŜŮ Ũşŧ
ŪŬůŬŨŬ—ţŧşŨŜŮ ›ţŭŝŦşũŴťŮ .........................................................36
2. ŋŢŦŹŮŢŦŭ űŷŬūŰ ŠŦŞ šŴŬŢŚŭ ..........................................................37
Ň. ŕŬŭŬũŬšŝş ōŬ—ŧŨźŪ ŐŭŬůź›ŵŪ Ũşŧ ōŬ—ŧŨźŪ ŏŪŰŬŰŜŰŵŪ .....................39
1. ŁũůŦŧŢŜ—Ţũū ůŤŭ űūŬūŨūŠŜŞŭ ŢŦŮūšś—Şůūŭ Ōū—ŦŧŹũ ŏŬūŮŹ›Ŵũ
ŧŞŦ Ōū—ŦŧŹũ ŎũůūůśůŴũ................................................................39
2. œ›ūŧŢŜ—ŢũŞ ůūŰ ŔŷŬūŰ Ōū—ŦŧŹũ ŏŬūŮŹ›Ŵũ ŧŞŦ Ōū—ŦŧŹũ
ŎũůūůśůŴũ...................................................................................41
3. őŰũśťŢŦŭ ŋūŬűŚŭ Ōū—ŦŧŹũ ŏŬūŮŹ›Ŵũ ŋŤ ʼnŢŬšūŮŧū›ŦŧūŸ
ŕŞŬŞŧůśŬŞ ŧŞŦ ʼnŬŦůŦŧś ŠŦŞ ůŤ ŔūŬūŨŷŠŤŮś ůūŰŭ .............................44
4. ʼnŨŤŬūšūůś—ŞůŞ ›ūŰ Ş›ūůŢŨūŸũ ŧŢűřŨŞŦŞ ŞŰůūůŢŨūŸŭ šŦŞŲŢŜŬŦŮŤŭ ....47
5. Ł›ŞŨŨŞŮŮŷ—ŢũŞ Ōū—Ŧŧř ŏŬŷŮŴ›Ş .................................................47
6. ʼnŚŬšŤ Ş›ŷ ޛŦŲŢŦŬŤ—ŞůŦŧś šŬŞŮůŤŬŦŷůŤůŞ ......................................49