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89 /6 / 2010

rENIKO AOriITHPIO TOY KPATOYI

EK@EIH

FE:V1KOlJ AOYUJT'1piov TOV Kparo»; (ap(}po 75 nap. 1 TOV IvvTaypaToc;)

:ETO O'XEbLO V0J.10U TOU Y nouPYElOU EpyaO'la<; Kat KOIVroVIKll<; A(j(pUJ...tO'l1<; «Neo AO'q>UJ...lO'TtKO I:uO'TllJ.1U Kat :EUVUq>El<; L\taTUSEt<;, PUfJJllO'Et<; O'Tl<; EpyUO'tuKE<; :EXEO'Et<;»

ME 'He; 6laT(i~EIC; TO'U 'Uno 'l'il<pLGl1 crXE6io'U VO!-lo'U, nou anapTisETat ana 6'00 j.t8Pl1, p'U8!-lisoVTat acr<paAicrnKa - cr'UvTa~L060nKa 8t!-laTa, 8t)laTa 6101KYjnKile; opyavcocrl1C; TCOV <Doptcov K01VCOVIKile; Acr<paA,LGYjC; (<D .K.A.), TO 8Ecr!-llKO nAaicno EnEv6'OaEcov Kat a~LOnoil1crl1e; Tl1e; nsptouofr«; nov <D .K.A. Kat aAA,a 8t!-laTa apl-l0610Tl1TaC; TO'U Y noupvsiou Epvuotr«; Kat KOlvCOV1101C; AmpaA,LGYje;.

MEPOl: IIPOTO

KE(J)AAAIO IIPOTO

ME 'He; 6laT(i~EIC; TO'U KE<paA,aio'U a'UTo'O nEpltxo'UV ~acnKtc; crvvTa~L060nKte; p'U8j.tia£lC;. E161KoTEpa:

1.a. I1pocr6LOpii;ETat 11 tW01a Tl1e; «~acnKilc; crDVTa~l1C;» Kat TYjC; «avaAoYlKije; crDVTa~YjC;».

~. Ka81EpWVETal ana 1-1-2015 Kat E<PE~ilc;, ~amKil cr'OvTa~l1, TO 'O'fIOC; Tl1e; onoinc Ka8opii;ETat yta TO tTOC; 2010, oro aoco TCOV rpuncooirov E~ilvTa (360,00) EYPQ.

't- OpisETat on Tl1V EV AOYCO ~acnK'iJ crDvTa~l1 61KaLO'OvTat 01: acr<paA1cr!-ltvol TCOV opvuvtoprov K'OptaC; acr<paA,LGYje;, nAYjv or A, TaK'HKOi 'UnUA,A,l1A01 Kat A,ElTo'Upyoi TO'U 611!-locrio'U

Ol crTpanCOTLKOi

01 'UnaA,AYjA,Ol TllC; BO'UA,ilC;

Ol TaK'HKOi unaAAYjAOl TWV v.n.6.6., O.T.a. a' Kat W ~a8!-li6ae;,

aVE~apTilTou Xpovo'U 'UnaywYilc; crnv acr<paA,lCJ1l, non 8El-lEA,lWVO'UV 6lKaicol-la al)vTa~l1C; ano Tl1V 1-1-2015 Kat E<pEsile;·

o. I1pocr6LOpiSOVTat 01 nEpmTwcrElC; KaTa~oAilc; j.tE1CO!-ltvO'U rtooou ~amKilc; crDvTaSllC; Kat Ka80pi~ETat 0 tpoztot; 'UnoAoYLG!-lOU Trl<;·

E. 61KaLO'OX01, EniallC;, Tl1e; ~amKilc; auvTaSllC; stvm Kat 01 aVaG<puAlGT01, Ka8wc; Kat ooot txo'Uv npaY!laTonOlijaE1/~lYOTEPEC; ana 4.500 Tl!ltPEC; il 15

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Stll a(J(paAtcrll~, soooov nAllpOl)v aepOlcrnKa rn op1s6/-lEVa xpmiptc, H ~acrtKil (rDvta~ll non npOKDntEt OEV /-lEta~l~at;;Etat crE OtKato06Xa np6crcona. EtOtKa ytc to StOe; 2015 to noco tYje; npoi.inoescrEl~ xopilYllcrll~ tll~ Kaeop1sOVtat ~acrll tll /-lVll/-lOVEu6/-lEVll OtaOlKacria.

~acrtKil~ cruvta~l1e; Kat 01 I-1E x.u.n. nOD EK010Etat us (ap9pa 1-2)

2.a. Opit;;Etat ott 01 acrq>aAtcr/-ltvOl yta npcOtT] q>opa os q>opde; xupu«; acrq>aAtcrT]e;, nAT]V Ol A an6 1-] -20] 1 Kat Eq>E~ile;, nou eE/-lEAtcOVouv OlKaico/-la crUvta~T]e; /-lEta rnv 1-1-2015, OtKaLOUVtat avaAoYIKoU zrocou crUvta~T]e; W: ~acrll to cruVOAtK6 Xp6vo acrq>aAtcr1le; roue.

~. H unvtnin crUVta~ll tCOV cvrorspm unoAoyisEtat yta KaeE nAilPEe; STO~

acrq>aAlcrlle;, us ~acrll rn Opts6/-lEVa zococtc Eni tCOV cruvta~t/-lCOv

anoooxcOv il acrq>aAtcrttKcOV KaTllyoptcOv.

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a. Tin TOV npocotoptouo TCOV napanavco cruvta~t/-lCOv anoooxcOv 01 anoooxse; tOU acrq>aAt<J/-ltvou, ym KaeE 1l/-lEpoAoytaK6 sroc, nAllv TCOV anoooxcOv il tOU /-lweou TOU tEAEuTaiou stoi«; KaT a TO ozoto unO~aAAEtat 11 aiTllcrll cruvTa~L006TllC>Yje;, Aa/-l~avOvtat un60/11 aU~T]/-lSVEe; Kata TT] /-lETa~oAil TOU LlEiKTll Tl).!cOV KaTavaACOTil Kat /-lE cruVTEAEcrtil copi/-lavcrll~ non npocroLOpiSEtat KaeE STO~, us x.u.n.

E. 8EcrnisETat KatcOtato 6pLO nooon crUvta~l1~. (Buouop; Kat avaAoytKile;) (ap9po 3)

3.a. OpisETat on, ocot SXOUV unaXeEi ym npcOTll q>opa crnv acrq>aAWT] onotouorprore oopen Kupla~ acrq>aAtcrT]~ il TO LlT]/-l6crto Scoe; Kat 31-12-2010 Kat eE/-lEAtcOVOUV OlKaico/-la crE cruvTa~l1 YilpaTo~ il ava1!1lpiac; /-lEta rnv 1-1- 2015 OlKatOuVtat i) T/-lil/-la cruvTa~l1~ nou aVttcrtOlXEi oro Xp6vo acrq>aAtcril~ tOU~ SCO~ 31-12-2010 Kat ii) T/-lil/-la cruVta~l1s us ~acrll to Xp6vo acrq>aAlcril~ tOU~ uno 1-1-2011 tcoe; rnv l1/-lEP0/-lllvia cruvTa~L006tllcril~ roue.

~. Ilpo~AsnEtat, 0 unoAoYlcr/-l6~ too t/-lil/-laTO~ tYj~ /-ll1vlaia~ crUvTa~l1e; zou cvnorotrst cs KaeE sro; acrq>aAtcrlle; an6 1-1-2011 Kat Eq>£~ile;.

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a. I1apsX£Tat E~oucrL006Tllcrll crTOV Y noupy6 LltKaLOcrUvlle;, Lltaq>av£lae; Kat Avepconivcoy LlIKatCO/-laTCOV va KaeOpisEl, us n.o., Tll olaolKacria acrKllcrll~

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4. T poaozotouvrm Otata~£le; crx£ttKa us tT] OtaooxtKil acrq>aAtcrT] coe; aKoAOUeCOe;:

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Eni<JllS, uv 0 ampaAl<J)ltvoS Ssv ouyxsvtpcrvst r«; npounoSt<J£le; (J'l)vTa~lOo6Tll<JllS KavEv6s an6 TOUS opyevicuoi«; nou ampaAi<JellKS zprv coto TOV TEA£uTaio, T6TE ap)l601Oe; yta rnv xpton TOU OlKmffi)laTOS A6yco avanl]pias sivrn 0 TEAEuTaios opyrrvtouor; srpooov 0 a<J<paAl(J)lSVOe; tX£l 300 l])lSpSS a<J<paAlO"llS <JE aUT6v OnOtEoT]nOTs (uvrt l.000 nueprov T] 40 unvcov, £K TCOV ozoirov 300 ll)ltpES T] 12 )IT]VES rnv TEAEuTaia nsvrusrtn).

p. ~l1rAa(JlaSETat to nO<J0<Jt6 (an6 3% yta KaSE Xp6vo <JS 11200 yta KaSE )IT]va) )lE TO ozoio ueuovstct TO T)l1l)latlK6 nO<J6 nou uztovsuouv 01 (J'l))l)lETtXOVTSS opycvtouoi oruv, KaT' E1rlAOyT] TOU a<J<paAl<J)ltvou, aUT6 KaTa~aAAEtaol Taut6xpova us aUT6 TOU anovt)lovta rtptv Tll (J'l))lnAT]pco<Jll TCOV npO~AEnO)ltvcov uno ns OtaTa~E1S TOU apSpou 69 TOU v.2084/1992 opkov llAlKias.

y. IIpo~AtnETm 11 npo<Jau~ll<Jll TCOV <JuvTa~l)lCOv anoooxwv TCOV eopscov a<J<paAIO"l]e; )ll<JSCOTcOV yta KaSE sro; ouuqxovo us TOUe; opls6)lEVOUS cruvTEA8<JTte;, nou xuunivovtm an6 1,020 yta TO 1 ° tToe; nptv rn cruvTa~lOo6Tl]<Jll )ltxpt 2,438 yta TO 45° sro; nptv Tll <JuvTastoo6Tll<Jll.

01 <JUVTEA8<JTte; uutoi )l8Ta~aAAOVtat)l£ K.U.a., )l8Ta an6 8Kn6Vl]<Jll avaAoYl<JTtKT]e; )lEAtTlle;. Tc opts6)lEva <JTa <JtOlXEia 1, 2 Kat 3 t<JXuouv Yla attT]<JEle; nou uno~aAAovTat an6 1.1.2011 Kat usr«.

o. To nO<J0<JT6 sni rorv <JuvTa~l)lCOV anoooxcOv yta TOV unoAoYl<J)l6 TOU nocou Tlle; crUvTa~l]e; <Ju)l<pcova us rnv nap. 1~ TOU apSpou 1 TOU v.3232/2004, orov (J'l))l)l£"[txcov <poptas eivm 0 O.A.E.E. Kat E1rtAEYOUV yta "[11 cruvTa~lOo6Tll<Jll 01 a<J<paAt<JnKte; tOU ota"[aS£le;, ueuovenn <J,,[O 2% (an6 ru lO"XUOVTa 2% Yla to T.L.A., 2,85% yta "[0 T.A.E. Kat 3% yta "[0 T.E.B.E.) yta KaSE towe; a<J<paAlO"llS us ovrorspo 6pto "[a 35 srn.

Tu uvorrspro £<pap)l6S0VTat uvoopouuc« an6 1.1.2007.

E. Opis8Tat 6Tt, <J£ n8pinTCOO"l] non tXEt olavuSd olaooXIKa Xp6voS a<J<paAl<Jlle; <JE E1rlKOUP1K6 rpopsc Kat <J,,[OV Ka"[apYllStvTa us "[0 apSpo 2 rou v. 3518/2006 EtOtK6 Aovuptcouo Ilpootlsrcov IIapoxcOv (E.A.II.II.), 0 xp6voe; aUT6s unopst va <JuvunoAoYlO"SEi <J,,[O Xp6vo TllS E10IKT]S IIpo<Jau~ll<Jlle;, nou aVTtKaTt<J"[ll<JE rrtv np6<JSETll crUv"[a~ll rou ovorrsrxo Aoyapta<J)lou, crU)l<pcova us ns Olata~E1S Tl]S vououeotce; yta Tll OtaOOXtKT] a<J<paAt<Jll, us rnv npoun688<Jll ott OEV tXEl xcopT]<J£t a<J<paAt<Jll <JTOV KAaoo £1rtKOUpIKT]e; a<J<paAl<Jl]e; tou E.T.A.A.- Tousr«; MllxavlKWv Kat EpyoAllnTwv ~ll)lo<Jicov 'Epvrov T] <JE npovsvsorspo E1rlKOUptK6 rpo pta <J,,[OV oncio unopsi vc cruvuno/\ooytaSEi 0 Xp6voS curoc, Ta cvrotspro t<JXuouv coto 1.1.2006.

or. Kern rrtv £<pap)loyT] ,,[COY Ota"[a~Ecov nEpi olaooXIKT]e; a<J<paAl<Jlle;, orov (J'l))l)lsrtxcov <poptae; sivot 0 Tousnc Luv"[a~lle; MllxaV1KcOV Kat Epvoxrprrcov ~ll)lo<Jicov 'Epyerv (T.L.M.E.~.E.), 01 <Juvra~t)lEe; arroooxte; opisovrat cro

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zooo torv X1AlffiV sixoot £DPcO (l.020€) uno 1.l.2006. To nooo aUTO 7rpocraD~aVETat KaTa TO £Kacr'IOT£ nooocro aU~llcrll~ rrov cruvTa~£ffiV TOD E. T.A.A.- TOIlEa~ MllxaV1KWV Kat EpYOAllnTWV .6111l0criffiv 'Epyrov.

~. Ttn rnv £CPUPIlOY~ rrov uvorrspm (haTa~£cov nspi DtaDOXl1cfJ~ acrcpaA1crlle; DEV lCJXUODV 01 OtaTa~£l~ Tll~ nap.7, TOD apSpOD /-lOVOD, TOD v.3847/2010. nOD uoopouv crTT] /-lll aAAay~ TOD rpoaou DnoAoytG/-lOU TT]~ aUvTa~ll~ yta aGODe; S£/-l£AtWVODV crDvTa~LOoonKO otKaico/-la /-lEXP1 31.12.2010.

11. 01 OtaTa~£t~ TOD v.S. 4202/1961, ozo»; lCJXUODV, £cpapll0l;oVTal Kat sni npootonrov nOD KaTEXODV 'IT] ~ODA£DnK~ 1010TllTU, TT]V 1010TllTa 'IOD TI£ptcp£p£lapXll 11 TOD .111llapxoD TOD v. 385212010.

Ta uvcorspro npocrffina OuvaVTat KaTa 'IT] olapK£ta Tll~ SllTEia~ TODe; va cruV£XicrODV tnv acrcpaAlCJl1 'IOD~ crTOD~ KAaooD~ KUpla~, £mKoDplK~~ crUvTa~ll~ Kat npovotuc, crTOD~ ozoiotx l1TaV acrcpaAtcr/-lEVOl nptv TT]V £KAOYl1 TOD~ 11 va cvrryvcopioouv TOD~ XpOVOD~ nOD cvnorotrouv ctn SllT£la 'IOU~, OnOT£Ol1nOT£, O"TOD~ crDyK£KPtIlEVOD~ KAaOOD~. LTt<; 7r£pmTcOcr£tC; aDTS~ 01 avaAOYOucr£~ £tcrCPOPE~ acrcpaAlCJ/-l£VOD Kat £PyOOOTT] ozo»; aDTE~ KaSopil;oVTat ano 'IT] vouoasoin TOD KaS£ acrcpaAlCJnKOU oopsu

~apUVODV La npocrcona cute, (ap9po 5)

KE<I>AAAIO AEYTEPO

M£ ru; OtaT(l~£l~ TOD K£cpaAaioD ourou uvcuopqxovstm TO Gscunco nAaimo HDV uvorrnpuccov cruvTa~£cov. E10tKoT£pa:

U. .111IlLODPy£iTat, uno 1-1-2011 oro lKA-ET AM, K£VTPO Ihcronolnorp; Avcempto; (KE.I1.A.), unrryousvo orn .61£USDVcrll Avanllpia~ Kat Iarpuoj; Tlle; Epyacrla<; Tlle; .1LOiKllcrlle; lKA-ETAM, yta rnv £~acrcpaAtcrll Tll~ £vlaiae; Dy£LOVO/-l1K~~ Kpicrlle;, ocov acpopa crTOV KaSOptcr/-lo 'IOD ~aSllou avanllpiae; TCOV acrcpaAlCJ/-lEVCOV OACOV rorv acrcpaAtcrTtKcOV CPOPEffiV, cru/-ln£ptAall~avoIlEvoD Kat TOD ollllocriOD, KaeW~ Kat TCOV avacrcpaA1crTffiv, yta TODe; ozotouc anatT£lTat 11 mcrozotnon Tll~ avanllpia~.

p. LTO KE.TI.A. DnaY£Tat TO E10tKO LcO/-la Icrpcov Yy£tOVOIl1KcOV Emrponrov AvanllPiae; WD apSpoD 6, 'IOU v. 2556/1997, onffie; aDTO EX£l tpononomtlsi. LTO E101KO 2:wlla Inrpcov YydOVOlllKWV Emrpozrov svtriooovrut Kat tnt poi TCOV Aomwv W.K.A. Kat TOD E.L.Y. Ot uvcorspco tnrpoi Dno~aAAOVTat crt £t01K~ £Knaio£DGT] Kat /-lETa a~tOAOyOUVTat ana tnv OptsOIlEYll £nTa/-l£Al1 £mTpOnl1.

y. Opil;oVTat, ana TO crUVOAO TCOV £7rtA£Y/-lSVffiV taTPWV, 11£ 0ll/-lOma KAl1PfficrT], ava £~allT]VO, 01 turpoi nOD anatTOUVTat yta 'Ill A£tTODpyia rorv Yy£tOVOlltKWV Emrponrov, 0 ap18/-l0e; rorv onoiorv Ka8opil;£Tat us anocpacrll 'IOD .1tOtKllT~ TOD lKA-ETAM Kat npocroLOpiS£Tat TO EPYO TODe;.

(). I1po~AEn£Wt on, rpa/-l/-laT£ie; TCOV YY£LOVO/-l1KWV Emrponrov opil;OVTat DnaAAllAOllOD lKA-ETAM, TCDV Aomwv W.K.A. Kat 'IOD .111llOcrioD Kat on T] £tOtKl1 anol;lllliCDcrll nOD npO~AEneTat ana xsiusve; 8tani~e1e; Kat tcrXD£t

Y1U tou; lUTpO'Oe; Kat TOUe; £lcrYJYYJTEe; TCOV YY£WVOlllKWV EmTpOnWV, Ku9we; Kat yta TOUe; urtpoi«; TYJe; Emrpomp; .0.£lYlluToAYjnnKO'O EAEYXOU TCOV [VCOIlUT£'Ocr£cov, KUTu~aAA£Tat uno TOUe; cops«; TOUe; onoiouc umjpstouv, Kunx nupEKKAlcrYj TCOV blUTa~£cov TOU a' £ba<p. TYJe; nap. 1 TOU ap9pou 7 TOU v.3833/2010 Kat b£V un£p~aiV£l tn npO~A£noll£va cro W £ba<pw TYje; nap. 2 TOU ap8pou 7 TOU iotou vouou,

E. KUTapTi~E1Ul MYJTPWO ATOIlCOV IlE avaTCYJpia IlE ~acrYJ Kp11~pla nou 9a Ku80ptcr90uv 11£ K.U.a.

O'T. Ano 1-1-2011 xnrupvouvtm OA£e; at aAA£e; Emrpozte; morozotnonc avunllpiae; zou A£noupyo'Ov crTJIl£pa crouc <D.K.A., ctu; vOllapxi£e; Kat TO bYjllocrw, 11£ £~aip£crYj ru; A vWTaT£e; Y Y£WVOlllK£e; Emrpoxe; L:TpaTou, Ncurucou, Aspozopicc; Kat EAAYjVtKTJe; Actuvouinc;

~. T£AOe;, pu9l-li~oVTat bla<popa 9tllaTa crx£nKa 11£ TOV Evtnio Kovovtouo Ilpoootopiouo I10crOcrTOU AvanYjpiae;, TYjV uoviuoaoinorj cr'OvTa~YJe; avu1tYJpiae; TCOV acr<paA1crIlEVCOV ano 1- I -1993 Kat rnv npounapxoucra

avunYJpia. (ap9pa 6-9)

KE<I>AAAIO TPITO

M£ ne; btaTa~£le; TOU K£<paAaiou aUTo'O pu8lli~oVTat 9£llaTa crx£nKa 11£ ru

opin YjA1Kiae; CJUvTa~WboTllcrYJe;, TOUe; avayvcopl~OIl£VOue; xpovoue; K.An.

Eioucorspu:

La. Ttn TYj 8£Il£AlcocrYj blKatWllatae; cruvTa~Yje; ano TO lKA-ETAM unmrouvrm, uno 1/1/20 II, 11.100 YJlltp£e; acr<paAtcrYje;, au~avoll£V£e; KaT a 225 YJIl£p£e; yta Ka9£ enousvo £TOe; Kat Il£Xpt TYJ crullnATJPcocrll 12.000 1l1l£PWV acrcpaAtcrYJe;. EnicrYje;, TO U<PtcrTafl£VO opto llAtKiae; cruvTa~WbOTllcrYje; (58°) uu~aV£Tat crTabtaKa, ano 1/1/20 I 1, KaT a Eva (1) ETOe; £TYJcricoe; Kat IlEXPl TYj CJUflnATJpCOCJYj TOU 600U ETOUe; TYje; YjAtKiae;.

p. Emcrn£ub£Tat KaTa b'Oo (2) £TYJ, YJ £<papfloYTJ TYJe; btaTa~YJe; TOU rstnprou £ba<piou TYJe; nap.1 TOU ap8pou 10 TOU v.825/1978, oncoe; tcrXU£l, non avu<ptp£Tat crTYJV a'O~YJCJYj TOU opiou YJA1Kiae; yta TYJV KaTa~OATJ nA~pOUe; TJ l-l£lCOflEVY]e; crUvTa~YJe; ano TO lKA-ETAM, crt ooou; UnaYOVTat os ~apta Kat uv8uyt£lVa £nuyyEAIlUTU.

y. flu TYj 9£IlEAicocrYj btKatWllaTOe; cruvTa~lle; TCOV acr<pUAtcrIlEVCOV ano 1/1/83 IlEXpt 31/12/1992 cru EtblKa Tuusin (TAI10TE, OAI1-.0.EH K.An.) cnmrsttrn uno 1/ 1120 I 1 Yj cruflnATJpcocrll 37 £TWV ucr<paAtcrYje;, au~uvoll£vy] KUTa svvsn (9) flTJV£e; yta Ka9£ snousvo £TOe; Kat flEXPl TYJ CJUllnATJPcoCJYj oupcvrc (40) £TWV ucr<paAtcrYje;. To npo~A£noll£vo OPlO YJA1Kiue; (58° sroc) au~aV£Tat ano TYJV ibta nuspourrvi« KaTa Eva (1) £TOe; ernotox; Kat Il£XPl TYj CJU)mATJpcocrYj TOU 600u £TOUe;.

Tu cverrspco tcrXUOUV Kat YlU TOUe; ucr<PUAtcrIlEVOUe; I-lEXPl 3011211992 cro Tuusin Tunon.

O. Au~aV£Tat, uno TO ETOe; 2011, 0 ununoull£VOe; xpovoe; yta TYj ATJ\jfll

crUvTU~Yje; YTJPUTOe; uno TOV Opynvtouo Acrcpaj"tcrYje; EA£u8tpcov

EnaYYSA/lancOV, ano 35 cs 37 ETll Kat yta KaSs szouevo ETO<; KaTa svveu (9) /lilv£<;, /ltxPt Tll crU/lnAilpcocrll 40 STcOV ampaAtcrll<;, Ka8w<; Kat TO tcrXDOV opio llAtKia<; KaTa tva (1) tTO<; STllcrico<; Kat /lEXPI Tll cru/lnAilpcocrll TOU 600U sroi»;

Ta avcoTEpco tcrXDOUV Kat yta TOU<; ampaAtcr/lEVOU<; TOU Evunou Tcustou Avs~apTllTa AnacrxoAOU/lEVCOV.

E. Opi~£Tat on, 01 ampaAtcr/lEVOl os onOloo~nOTS <popta KDpIa<; acr<paAtcrll<;, nAllv Ol A, ).lSTa rnv 111/1993, 8S/l£AIcOVOUV otKaico).la cruvTa~LOooTllcrlls us Tll cru/lnAilpcocrll 12.000 l1/lSPcOV spyacrias (40 ETll ampaAlcrlls) Kat TOU 600U ETOUS Tlls llAtKias·

(jT. To uqnoruusvo OPLO llAtKias (60°) ym Tll Ail\jfll crDvTa~l1s, AOYCO YilpaTos, ano TO lKA-ETAM TCOV ampaAtcr/lEVCOV YUVatKcOV ).lS 4.500 l1/lEPSs ampuAIcrlls, au~uvsTat KaTU Eva (l) ETOS avu ETO<; ano 11 112011 Kat KaTa oDo (2) ETll coro 1. I .20 I 4, /lEXPI Tll cru/lnAilpcocrll TOU 65°U ETOU<; Tll<; llAtKia<; TOUS'

1;. Tpoaoaotsirm 11 tcrXDoucra OtaTa~l1 TOU lKA-ETAM rrou napEX£t Tll ouvurornto XOpilYllcrll<; crDvTa~lls YilpaTo<; crTOU<; ampaAtcr).lEVoU<; us 10.000 l1/lEPSs ampuAtcrll<;, soooov ot uvops<; EXOUV lJU/lnAllPwcrSl TO 62° sto; Tll<; llAtKias Kat ot yuvaiKS<; to 57°.

Ms rnv npo; \jfil<Ptcrll oluTa~l1 ym n<; yuvaiKs<; acr<paAtcr).lEvs<; anatTSlTat 11 lJU/lnAilpcocrll, ano 1- I -2OI 1, 100400 l1/lSPcOV acr<paAlcrll<;, 11 ozoi« au~uV£Tat KaTu 400 l1/lEP£<; ym KaS£ snousvo tTo<; Kat /lEXpt Tll lJU/lnA~pcocrll 12.000 l1/l£PcOV acr<paAtcrll<;. Tourojpovc TO anatTOD/lSVO opio llAtKia<; yta r«; yuvaiKS<; KaSopisSTat cero 11 112011 oro 58° ETO<;, TO onoio aU~UV£Tat ava £~a/lllVO cs Ka8£ sno/l£vo ETO<; Kat /lEXPl Tll lJU/lnAilpcoC>l] TOU 600U ETOU<; Tll<; llAtKia<;.

Ooov a<popa crTOU<; avopss, TO opto llAtKias Ka80piSSTal uno 1-1-2011 oro 63° Ems, TO onoto au~aV£Tat ava £~a/lllVO crt Ku8£ szousvo ETO<; Kat /lEXPl Tll lJU/lnAilpcocrll TOU 65°U ETOU<; Tll<; llAtKias·

11. To uqnctnusvo OPLO llAtKia<; (55°) ym ru; yuvaiKss acr<paAtcr).lEv£<; oro lKAETAM /l£ 4.500 l1).lEP£s acr<paAtcrll<;, zou napEX£l TO OlKaico).la Ail\jfll<; /lStCO/lEVl]s O'DvTa~l1<; YilpaTOs, aU~UVSTat ano 11112011, KaTu Eva ETO<; Kat ym Ku8£ snouevo ETO<; /lEXpt Tll lJU/lnAilpcocrll TOU 600U ETOU<; Tll<; llAlKias.

e. AU~UVSTat O'S 6.000 l1/lEps<; aO'<puAtcrll<; (uno 5.l 00 l1).lEps<; nou lcrXDst) 11 npouno8sCJll Ail\jflls cruvTa~l1s uno TO lKA-ETAM, TCOV acr<paAtcr).lEvCOV TOU nou Aall~UVOUV cruvTa~l1 yilpam<; il avanllpias ano aAAO acr<paAtcrTlKO <popEa K6ptas acr<paAtcrlls, nAllv Ol A il TO 0111lOcrto. Enicrll<; au~aVSTat <JS 4.800 111lEPSs a<J<paAtcrlls (ano 4.500 zou tcrxU£t) 11 npouno8scrll Ail\j/lls /l£tCO/lEVl]s KaT a 50% crDvTa~l1<;, ornv n£pinTcocrll non 11 npouvorpepousvot acr<paAtO'/lEvot EXOUV lJU/lnAllPWO'£t TO 65° Ems Tlls llAtKia<; TOU<;. To uqnotnusvo opio YUVatKcOV (60°) au~avsTat KaT' ETO<; ano 1.1.2011 Kat ym Ka8£ snousvo ETOS IlEXPI Tll crullnAilpcocrll TOU 65°U ETOUS Tlls llAIKias TOUS'

i, To opio llAtKia<; TCOV 60 £TWV nou npo~AEn£Tat ano YSVtKEs il KaTacrTanKE<; OtaTU~£t<; yta Tll IJUvTa~LOooTllO'l1 acr<pahcr).lEVCOV TCOV <pOPECOV xupu«; acr<puAtO'lls aplloOtOTllTas Y noupysio» Epycotr«; Kat KotVCOVIKils Acr<puAtO'lls aU~UVSTal KaTu Eva (1) ETOS ano 1.1.2011 Kat ym Ka8£

-121-

£n61l£VO ETO~ Kat IlEXPl TYJ O"1)llnA:fJpwaYJ 'IOU 65°U ETOU~ 11£ TYJV £mcpUAa~YJ TWV nap. 1, 3, 4, 5, 6, 7 Kat 11 TOU up8pou nurou.

tu. AU~UV£Tat TO opto YJAlKta~ KaTu Eva ETO~ an6 1.1.2011 Kat Yla Ku8£ £n61l£V0 ETO~, IlEXPl TYJ aullnA~pwaYJ 'IOU 600U ETOU~ Tll~ llAlKta~ TOU~, yta TYJ 8£Il£AtroaYJ aUVTa~lObonKou blKatcDllaTO<; an6 n~ yuVatK£~ nou anaaXOAOUVTat a£ ~apEa Kat av8uYl£lVU £nayyEAllaTa. (To DCPLGTUIl£VO opto stvrn TO 55° ETOC;).

lfl. To opio YJAtKia~ yta TYJ auvTa~lOb6TYJall IlllTEPWV 11£ a~AlKa natbtu, aacpaALGIlEvWV coro 1.1.1983 IlEXpt 31.12.1992 aTOU~ rpopsic ~ KAUbOU~ zou £vTux8T]Kav aTO lKA - ET AM, Ka8cD~ Kat aTO ET AM - MME, opil;£Tat uno 1.1.2011 aTO 52° ETO~, an6 1.1.2012 aTO 55° Kat an6 1.1.2013 aTO 65° ETO~ TYJ~ TJAtKia~ TOU~.

To ovttcrorro opto yta Aij~fTJ ll£lWIlEVTJ~ aUvTa~TJ~ opil;£Tat aTO 50° coto 1.1.2011, oro 53 ° an6 1.1.2012 Kat TO 60° an6 1.1.2013.

ly. To opio TJAtKia~ yta TYJ auvTa~tob6TYJaYJ Il11TEPWV 11£ a~AlKa natblU, aacpaALGIlEVWV aTO IKA-ETAM IlEXPl31.12.1992, Optl;£Tat coro 1.1.2011 aTO 57°, urro 1.1.2012 aTO 60° Kat ceto 1.1.2013 aTO 65° ETO<; TYJ<; TJAtKta~. To nvttcrotro opto yta Aijo/TJ ll£lO)IlEVTJ~ aUVTa~TJ~ Opts£Tat aTO 52° an6 1.1.2011,0"1055° an6 1.1.2012 Kat aTO 60° uno 1.1.20l3.

Tu ibta laxuouv Kat Yla n~ aVTiaTOlX£~ IlTJTEP£~ aacpaAlGIlEV£~ 'IOU TOIlEa aUvTa~YJ~ E<PTJIl£plbOnWAcDv Kat IIpaKTOp£tWV 8£aaaAovtKTj<;, Ka8ro~ Kat aTOV TOIlEa aacpUAtaYJ~ T£XVlKcDV Tunou Aflnvcov,

lO. To opio llAtKia~ Yla TYJ auvTa~LOb6TYJaYJ IlYJTEPWV Il£ a~AlKa natblu orou; AOl7rOU<; cpopd~ - TOlld~ KUpla~ aacpuALGYJ~ Opis£Tat aTO 55° an6 1.1.2011, ()TO 58° an6 1.1.2012 Kat aTO 65° an6 1.1.2013.

To ovrtorotro 6pto Yla xopijYYJaYJ ll£lWIlEVTJ~ aUvTa~ll~ Opis£Tat aTO 50° ETO~ an6 1.1.2011, aTO 53° crro 1.1.2012 Kat aTO 60° uzro 1.1.2013.

It. ElblKU, Yla n~ IlYJTEP£~ us aV~AlKa ij cvixuvn Yla £pyaata natblU, nOD EXOUV npaYllaTOnOlija£l 6.000 YJllEP£~ ~ 20 ETYJ aacpuALGll<;, TO 6pto YJAlKia~ opil;£Tat ano 1.1.2013 aTO 65° yta Aijo/YJ nAijpoD<; aUVTa~YJ~ Kat aTO 60° yta Aijo/TJ ll£lWIlEvTJ~·

Tc opll;61l£va ere aTOlx£ia l~ EW~ 1£ £cpapIl6l;ovTat Kat aTOD~ xijpOU<; naTEp£~ aV~AlKCOV natblcDv. Ttn TOU~ xijpou~ naTEp£<; avunYJpwv natblcDV EXOUV £cpaplloYll ot aVTiaTOlX£~ blaTU~£l~ rrou LGXUODV yta ru; IlYJTEP£<; avunTJpWV Kat cvtxovcov yta Epyaaia natblcDv.

lO'T. Avruccuictcrct TO up8po 40 TOU v.2084/1992 Kat 8EWPEtrat, nAEOV TCOV

UAAWV, CO~ Xp6vo~ aacpUALGYJ~ aTOU~ cpopd~ KOlVWVlKll<; aacpUAlaTJ~:

o Xp6vo~ E7rlb6TTJaTJ<; aa8EV£ta~ Kat TaKnKij~ aVEpyta<; IlEXPl 300 TJIlEPE<; (ua Tl~ ucplaTullEvE~ btaTU~£l~ bEV unuPXEt nEplOPLG1l6~ YJIlEPcDV) o Xp6vo~ anoubcDv yta TYJV an6KTYJaYJ svoc nTDxiou TJIlEbanij~ ij aAAoban~~

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o nAaallanK6~ Xp6vo<; IlllTEPCOV (300 TJIlEPE<; ij Eva ETO<; aacpuALGTJ<; Yla TO npcoro natoi Kat 600 TJIlEPE<; ij bUO E,!TJ yta Ku8E snousvo natO! Kat IlEXPl TO rpiro).

1S. puel1isov!at e£l1aTa crXEnKa l1E T11v avayvcOplO'l1 TOU XPOVOU TOW npOaVa<pEpOl1EVCDV nEpl7rTcOcrECDV, T11 btablKacria, T11V KaTa~OAil TCDV aVaAOYOUV"CCDV ampaA1crnKcOv stotpoprov, K.An.

111. TIaptXETat YJ bUVaTOTYJTa crTOUS UnaAAilAous TOU ,111l1ocrfou, TCDV O.T.a. Kat TCDV aAAmV v.n.b.b., nou UnaYOVTat cru; btaTa~Ets TOU unaAA11AtKOU KcObtKa (v.3528/2007), vo nnpuusivouv o rnv unYJpEcria £CDS Kat n£vTE (5) E7rtnA£OV tTT] Kat ll£xpt TTl crul1nAilPCDcr11 tOU 65°U srou; rrj; 11AtKias tODS' (Iill1Epa anOAUOVTat aUTobiKata l1E T11 crul1nAilPCDcr11 35 ETcOV npaYl1anKils 811116mas U7r11PEcrias Kat TOU 600U Emus TT]S 11AtKias TOUS)·

01 Epyas61J,EVOl crTOV EUpUTEpO b111J,6crlOU TOIJ,Ea uzopouv va napalJ,Eivouv yta tpic (3) ET11 il yta oou ET11 anatTOUVTat yta T11 Ail\jf11 nAilpous cruvTa~l1S·

(ap9po 10)

2.a. Avcapooupuofovrut, an6 1-1-2014 Ol cruvTa~EtS, KaT' ETOS, IJ,E x.u.n., crT11 ~acr11 crUVTEAEcrTil nou 8ta1J,Op<pcOVETat KaT a 50% ano T11 l1Eta~OAil TOU npaYllaTtKOU AETI Kat KaT a 50% ano TT]v l1ETa~OAil TOU ,1£iKT11 Ttl1cOV KaTavaAmTil TOU np011yoUl1EVOU ETOUS.

13. Kcrcpvouvrm ano 1.1.2014 Ol 81aTa~E1S T11S cruvTa~to80nKils vOl1oeEcrias TOU L111lJ,ocriou IJ,E ru; onoie; npo~AEnETat avanpocraplJ,oYil il aU~l1cr11 TCDV cruvTa~ECDv, XOP11Y1cOV Kat ~ol1eT]lJ,aTCDv non KaTa~aAAOVTat ano aUT6, KaT a tpono b1a<popETtK6 an6 tov Optt;6IJ,EVO l1E ru; 81aTa~E1S T11S npo11youllEV11S nEpinTCDcr11S·

'Y. Ta optn 11A1Kias cruvTa~lOb6T11cr11S TCDV acr<paAlO'l1£VCDV TOW opycviourov xoivrovuop; acr<paAlcr11S Kat TOU 811110criou, aVE~apTilTCos Xpovou unaYCDyils ornv acr<pa/ctcr11, avaKaeopisoVTat, KaTa TT] l1ETa~OAil TOU rrpooooxuiou sCDils TOU nA11eucr110U T11S XcOpas, IJ,E cr11l1ElO ava<popas T11V 11AtKia TCDV 65 ETcOV.

<>. H lcrXUS T11S CDS avCD npOTElv61lEVT]S 8taTa~l1S apxft;E1 an6 1-1-2021 Kat KaT a T11V npcOT11 E<papl1oyil T11S, AaJ.l~avETat un6\jf11 11 XPOV1Kil nEpi080S

2010 £CDS 2020. (ap9po 11)

3.a. Opit;ETat 6Tt, 0 E7rlScOV crUt;uyoS bEV 81KatOUTat crUvTa~l1 nzo ooosi; KilptaS il E7rtKOUplKils acr<paAlO'l1S il TO ,111116mo srrv:

o eavams TOU acr<paAlO'IJ,EvOU crusuyou EnilAeE nprv an6 T11V nap080 tP1cOV (3) ETcOV ano T11v TtAEcrT] TOU yal1ou,

o 8avams E7rijA8E zrptv an6 T11v nap080 nEVTE (5) ETcOV an6 T11V TEAEcr11 TOU yalJ,ou, ornv nEpinTCDcr11 nou 0 8avcOv ntov cruvTa~LOuxos, avanTjpias il yijpams, Kma TO Xp6vo TEAEcr11S TOU yalJ,ou.

13. TIapaAA11Aa 8tEUKP1VisETat ott, 0 E7rlScOV crut;uyoS 81KaLOUTat T11v Kilpta ij

E7rtKOUptKil cruvTa~l1, KaT a nap£KKA10'11 TCDV npoava<pEpOIJ,EVCDV

nEplOptcrWiw, srrv:

o eavams TOU acr<paAlO'llEVOU crut;uyou o<pdAETat cs aTUXl1l1a

KaT a T11 blapKEta TOU yalJ,OU YEwij811KE, VOlJ,11J,0nOlij8TjKE , uvcvvcopto rrpcs il UlOeETile11KE T£KVO,

11 xilpa Ka'"Ca ro XP6vo tou Ouvnrou '"CEAoucrE cs KaTacr'"Cacr11 EYKUlJ,ocruVllS, 11 onoio bEV blEK6n11 Kat srpooov YEwij811KE SCDV '"CEKVO.

- ?23-

't- OpiSETat on, Ta zpocvcespousvc ornv napuypa<po aUTll, tcrxuouv ym TOU~ naAalOU~ Kat vsou; aa<paAtal1-tvoue; Kat on Ku8E btuTa~Y] nou pu811-isEt bta<popEnKU TO 8£l1-a aUTO, KaTaPYEiTat.

(). EnavabtarunwVETat, xwpi~ ouotuo nxe; bta<poponm~aEte;, TO ap8po 62 TOU

v. 2676/1999, aXEnKu I1-E TO U~/O~ TY]~ KaTa~aAAOI1-EV1le; ana I1-ETa~i~aaTj aUvTa~Y]~ A6yw Ouvutou. (xupu«; Kat E1rtKOUpt~~), aTOV E1rtSWVTa ausuyo. (apOpa 12-13)

4. Tpoaonotouvtm ot btaTU~Et~ 1WU btEnOuv TY] auvTa~lObOTlK~ VOl1-08Eaia TOU ~y]l1-oaiou (n.b. 169/2007, n.b. 167/2007 Kat n.b. 168/2007), aXETlKU I1-E TIl auvTa~tobOTTjall TWV uyaJ.lwv 8uyaT£pwv, TWV uyaJ.lwv abEA<pwv Kat TWV bWSEUYJ.lEVillV 8uyaT£pwv. Etoucotspc:

a. Tin rnv anOKTTjall TOU btKatWJ.laTOe; aUVTa~Y]~, £XOUV E<papJ.loyTJ ot iotot opot Kat npoun08£aEt~ rron analTOUvTat yta rc ayopta.

p. Aucuuoucro zou YEvvf]811Kav nptv ano Tllv llJ.lEPOI1-11via Evap~lle; TY]~ lO"XUO~ TOU uno ~/~q)laTj V0I1-0U, bEV 8iyovTat.

y. EnavaKa80pisoVTat rc ElO"oby]l1-aTlKU KPlT~Pta Yla TOV zrsptoptouo TOU nooou TY]~ KaTa~aAAOI1-EV1l~ aUvTa~Y]~.

(). 01 npoava<pEpOI1-EVE~ pu8l1-iaEl~ tXOUV E<papl1-0Yll Kat ern npoawna zrou unUYOVTat ()TO auvTa~lOOOTlKO Ka8EaTW~ TWV Aa<paAlaTlKCOV <l>0PEWV apl1-0blOTTjTa~ TOU Y noupyetou Epyaaiac; Kat KmVWV1KTJC; Aa<paAtaY]~

Ka8wc; Kat 'tOU NAT. (ap9po 14)

S.u. rrpO~AEnETm Tj siotovnor] avaAoytaTlKWV I1-EAETWV ~lWmI1-0TY]Tac; TWV E1rtKOUptKWV oopsrov EV YEvEt, coto TO TEAOC; TOU 2011.

p. rrpO~AEnETm Eniay]c; PY]TU on ana 1.1.2011 TO KpUTO~ bEY KaAunTEt xcvevc TP£XOV ~ Kat I1-EAAOVTlKO £AAEtl1-l1-a TWV E1rtKOUptKWV Tuuetorv. (ap9po 15)

6. Tporronotouvtrn blaTu~E1C; TY]C; KElI1-EVllC; V011-08Eaiac; aXETlKU I1-E TllV anaaxoAY]aTj TWV 2:uvTa~lOUXWv AOYW YTJpaToc; oopscov Kup1ac; aa<puAlO"llC; Kat TOU ~y]l1-oaiou. Etb1KOTEpa I1-ETa~U UAAWV:

A vaaT£AAETat nAtov 11 KaTa~OATJ Kat TWV E1rtKOUptKWV aUVTU~EWV yta ooouq bEV EXOUV aUl1-nAY]pwaEt TO 55° sroc TY]C; TjAtKiac; TOUe;. Avcotcuopoccvovru; tn no au TY]C; aKa8aptaTllC; KUptaC; auvTa~Y]c; ~ TOU a8poial1-aTO~ TWV aKa8uptaTWv xupuov auVTU~EWV, ~aaEt TWV ozokov yivovtrn Ot opts0I1-EVEC; nEplKont~.

Eiorryerut Tj unoxpEwall TWV auvTa~lOUXWv TOU ~llJ.loaiou, nptv avaAu~ouv spyuoto va TO bTjAWaOuv o rnv Y ny]pEaia 2:UVTU~EWV TOU I" .A.KpaTouc;.

(ap9po 16)

7. OpiSETat on, nivaKac; TWV Bnpsrov Kat Av8uytElVWV EnaYYEAI1-UTWV KaTapTisETat yta OAOUC; TOU <l> .K.A. J.lE unoupytKTJ ano<paaY] Kat

E<papI1-0SETat cero 1.7.2011 yta OAOU~ TOUe; EpyaSOI1-EVoUC;. (ap9po 17)

8.u. 2:TY]V aa<puAlaTj TOU KAubou Kilptac; aUvTa~ll~ TOU IKA-ETAM unuyoVTat unOXPEwnKU Kat aUTobiKata ot Olll1-0mm, OllJ.lOTlKoi Kat KmVOTlKOi unUAAllAm nou EXOUV aa<paAlO"8d os oaotoorptore aa<paAWTlKO oopsu wc; 3 l.12 .1992, Ot onoioi anaaxoAoUvTat cc Epyaaia aa<pa/\,laTEa KaTU rnv

-?-30-

KEiJlEVT] YOJl08EGia GtO IKA-ETAM Kata to i6to XPOYtKO 6tUGtllJla nou Aoyil;;£'Lat auvni~tJlo ouuqxovu us 'Lll vouousoto LOU OllJloaiou.

fl. Oooi aa<paUa811Kay G£ onotovotptore <popa KDPta~ aG<paAwll~ nprv rnv 1.1.1993 Kat civet ai]Jl£pa aa<paAtcrW~YOl a'LOV KAaOO KDpta~ aa<paAWll~ tOU Eviuiou Tnusiou AYE~ap'Lllta AnaaXOAOUI-lEVffiV (ET AA), unrryovtm urroxp£ffiLlKU ornv aa<paAtall 'LOU Opyuviouou Aa<paAtcrll~ EAEU8tPffiV ErraYYEAJlancDY (OAEE), soooov aaKOUY 6paatllptOtllta zou unaYETUl ornv aa<paAwll LOU Opyuviouou. Ka8£ aYTiSETll Ota'La~ll xurupysttnt.

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9.a. Ano 1.1.2011 11 £tcr<popa 'LOU aa<paAtal-lEVOU yta TOV KAaoo YyEias 'LOU Of'A au~uV£Tat arro 1,5% a£ 2,5% £rri 'LOU zooon rcov aa<paAtaTtKcDV xcrrryopuov cru; ozrota; EXOUV KaTaTayEi. Azo rnv iota nuspounvio xutnpvouvtrn ot OtaTa~£ts rn; rrap.5 'LOU ap8pou 17 TOU v.3144/2003, aUl-l<pffiva I-lE rt; ozoie; arro rnv KpaTtKi] stotpopri TOU KAUOOU xupu«; Aa<puAtalls AypOTcDV, nocooro 15% 1-l£'La<pepETat a'LOV KAaoo YyEia~ 'LOU OpyaVWI-l0U Kat arrOT£AEl scooo aUTOU.

fl. Tn rroaa TO)v aa<paAtcrttKcDv KaTllyoptcDv Tlls nap. 1 TOU ap8pou 4 TOU v.2458/1997, onffis tXOUY Otal-lop<pffi8Ei Kat wxuouv onuspu yta 'LOUs aa<paAtal-lEVOUs LOU Ol A Kat £nl rorv onoirov unoAoyil;;oVTat 01 £tcr<poPEs LOUs, avanpoaaPI-l0I;;OYTat us ano<paall TOU Y noupvou Epvnofr«; Kat Kowrovucnc Aa<pu/\,talls (uvti I-lE ~uall LO ouvoxuco zooooro aU~llCJ11s rorv auVTU~£ffiV LOU ~111-l0alOU, nou taxUEt).

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o. Au~avOVTat, uvcopouucc ana 1.9.2009, 01 aUvta~Et~ TOU Ol A KaTu 30

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KE<I>AAAIO TETAPTO

M£ r«; olaTUs£t~ LOU K£<paAaiou aUTOU npo(3AEnETat VEOs rpozo; aJlOl(3i]s Kat napaKpU'Lllalls sioeoprov rorv nEptaTamaKa anaaXOAOUI-lEYffiV. Eioucorspu.

1.a. Opil;;ETat on, umryovrut unOXP£ffiTtKU cru; pu8l-lia£ts TOU: i) To KaT' OiKOV anaaXOAOUW;VO npootoztxo zrou napEx£t £~ap'LllI-lEV11 £pyaaia i] unllP£ai£s aI-lE1~OI-l£YO us rqv wpa i] rnv 11l-lepa, os TaKTa i] I-lll XPOV1KU OtaaTi]l-laTa Kat cs ivov i] m;ptcraOT£pou~ £PyOOOT£~ Kat KaAunTETat coro rnv aa<paA1all TOU lKA-ETAM. (EYO£lKTlKa cvorpspovtm 01 oucuncoi (301180i, 01 xrptoupoi, 01 napaoioovT£~ lOlair£pa l-la8i]l-laTa K.An.). ii) 01 anaaXOAOUI-lEVOl COs £PYUT£s Yll~ os £pyaai£~ KaJ....Un'LOI-lEV£~ uno rnv aa<pUJ....1all TOU O.r.A., aUl-l<pffiva us TO up8po 27 'LOU v. 2639/1998.

Hi

- <231-

~. TIpopA£7rETat D1wXPEronKij Ota01Kaaia KaTapoAil~ Tll~ a!-lOlPil~ torv ovcrrspco mraaXOAOU!-lEvrov uscco Et01KOU spvoonuou, 1WD EKOiOETat uno TODe; upuooiour; oopst; xotvorvucrp; aa<paAtal1~ Kat aTO ozoio nEplAa/-lpaVETat Kat TO zoco trov aa<paAlanKWV EW<POproV.

't- Ot ETilatE~ KaTaPA1l9EiaE~ Eta<popE~ EKninTODV KaTa rc 2/3 uno TO <P0POAOYl1TEO ElaOOl1/-la TOD EPYOOOTl1 Kat KaTa LO 113 ano TO <P0POAOYllTEO EwoOl1/-la LOD EPyat;;O/-lEvoD. (apOpo 20)

2.a. Ot xpurnos«; yta stmpope; EPyOOOTll Kat Epyat;;O/-lEVOD yta TOV KAaoo LUVTa~l1e; Kat Aa9EVEtae; I.K.A.-E.T.A.M., O.E.K., Ka9we; Kat yta rnv smxoopucn aa<paAtal1 aLO E.T.E.A.M. DnoAoyit;;ovTat os zococro 20% Kat E/-ln£ptEXOVmt ctnv avaypa<pO/-lEVT] n/-lij LOD epyoorjuou. ME ano<paal1 TOD Y zoupyo» Epyaaiae; Kat Kotvrovuoj; Aa<paAtal1e; Kat ucrsp« cero EtaijYl1all torv Atoucnrucdrv LD/-lPOUAirov tcov KaTa nEpinTroal1 upuoouov oopsrov Kat /-lETa ozo YVW/-lll Tll~ E9vlKiJe; AvaAoytanKij~ Apxil~, TO nococro aDTO /-lnopEi va aD~O/-lEtWVETat npoaap/-lot;;O/-lEVO rrtu; EKaaTOTE KOtvroVtKOaa<paAtanKEe; aDV9ilKEe;. ME ano<paal1 TOD Ll.L. TOD LK.A.E.T.A.M. yiVETat emusptouoc LOD zooocrou uurou ava KAaoo aa<paAtall~. (Lij/-lEpa ot aDVOAtKEe; Eta<pOpE~ EPyOOOTll Kat Epyat;;O/-lEVOD yta TODe; ovorrspoi KAaOODe; DnoAoyit;;oVTat aE nococro 35,40%).

~. To KaT' OiKOV anaaXOAOU/-lEVO zpooroauco, yta TO onoio EXODV KaTap'"1l9Ei stoeops; /-l£ TO spyoonuo, OtKatWVETat OtrrAaatEe; ll/-ltpEe; aa<paAtall~ ano oos; npoxumouv ano Tl1 otaipEall TOU nocou rrov EW<POpWV /-lE TO ava l1/-lEpa (iJ /-lilva Epyaaia~) nooo Eta<popa~ nou avnaLOlxEi aTO 1l!-lEpo!-lia9to TOU aVEtOlKEUTOD EpyaTl1 Tl1~ 31112 TOU nponvouusvo» ETOD~ Kat OEV unopouv va DnEPPouv n~ tpurvtn (30) l1!-lEPE~ aa<paAtall~ ava !-liJva iJ ne; rpuncoou«; £~iJvTa (360) ll/-lEpEe; aa<paAtal1~ KaT a ETO~.

't- LE nEpinTroall nOD ot uvorrepro aa<paAit;;ovTat !-lE a!-lOtPiJ nOD DnOA£lnETat KaTa /-lilva TOD 25nAaaioD TOD nuspojuotliou aVEtoiKEDTOD EpyaTll, npoxstusvou va ruxouv torv napoxwv aa9tvEtae; cs £lOOe; TOD I.K.A.E.T.A.M., 8a npf:nEt va f:XODV npaY!-laTonotilaEt, TODAaxwTov, EKaTOV nEVijvTa (150) ll!-lEPE~ Epyaaia~, EhE KaTa TO nporryouusvo Tlle; ll!-lEpac; rrj; aa8EVEtae; il Tlle; rrt9avij~ ll/-lEpa~ TOKETOU l1!-lEPOAOytaKO f:TO~, EhE KaTa TO TEAEUTaio nprv tnv EV AOYro avaYYEAia l Sunvo, /-l11 aDVDnoAoYlt;;O!-lEvrov rorv ll!-l£PWV Epyaaiae; nou npaY!-laTonotiJ911Kav LO TEAEDTaio rptunvo. Lil!-l£pa, ouuqxovu !-lE TO ap9po 26 TOD v. 2639/1998 unmrouvtut ovoovrc (80), LOuAaXtaTOv, ll!-lf:pEe; Epyaaiae;.

O. TIapEXETat E~ODatoOOTllall aTOV Y rroupyo Epvnotoz; Kat Koivoivucrp; Aa<paALallC; va pD8!-lit;;Et, I-lE ano<paaiJ LOD, Ka9E t;;iJTlll-la iJ uvrryxuin AEnTOI-lEpEta nOD coop« o rnv f:vTa~ll trov uvcotspro npooronorv aTOV Kovovtouo TaD I.K.A.-E.T.A.M., TOD E.T.E.A.M. Kat TOD O.E.K.

(ap9po 21) 3.a. Ot EpyaTEC; Ylle; aE EpyaaiEe; KaAunT0I-lEvEC; ano rnv acr<paAtcrll TOD O.r.A., unayovTat ornv aa<paAtaiJ LOU, aVE~apTilTroe; rcov nusprov Epyacriae; TODe; ava EWC;.

11

- rz-32 -

p. 01 nUpUKpUT01JIlSVSC; £lcrcpOpSC; Opt~OVTat as nococro bEKU TOlC; SKUTO (10%) snt TT]C; u~iuC; TCDV KUTu~uAAoIlEVCDV UIlOl~WV Kat KUA1>1tTOUV TT] mJVTU~T], rnv uaeEVSW Kat TOV Aoyuptnouo AyponK1lC; Eoricz; (A.A.E.). Ms uno<puaT] TOU Y zoupyo» Epyuatuc; Kat KOlVCDV1Ki)C; AcrcpaAWT]C; Kat uotspo uno slai)yT]aT] TOU .1.L. 'IOU O.f.A., TO nooooro UUTO unopst vc UU~OIlSlWVSTat npoaUPIlO~OIlSVO cru; sKaaTOLs KOlVCDV1Koua<pUA1anKEC; ()1)V8ilKsc;. Ms uno<puaT] TOU .1.L. 'IOU O.f.A. yiVSTat S1tlIlSPWIl0C; tou nococrou UUTOU uva KAabo ua<paAWllC;.

y. 01 llIlEPSC; £pyuaiuc; TCDV UVCDTSPCD npooronrov unoAoyt~OvTat uva ETOC; us ~aaT] r«; U).1Ol~t<; TOU<; Kat npOKUnTOUV uno 'IT] b1UipsaT] 'IOU ()1)VOAOU TCDV KUTU~AT]e£laWV SVTO<; 'IOU tTOU<; UIlOl~ffiv bw TOU T]IlSpOIl1aetOU 'IOU uvslbiK£UTOU spyaTT] TT]<; 31/12 'IOU npOT]yoDIlSVOU tTOU<;, mJll<PCDVU IlS TT]V EeVIK1l LUAAOYIK1l LUIl~UaT] Epvuotr«; (E.L.L.E.), eSCDpODYTat bs CDC; npuYlluTOnotT]eElas<; KUTa TO Ili)vu s~o<pAT]aT]<; TCDY spyoai)IlCDV. Tlpoxsuisvou TU npoaCDnu UUTa VU ruxouv TCDV nupoxffiv ua8svEluc; Kat A.A.E. TOU O.r.A. eu nptns1 VU tXOUV npUYIlUTOnOli)a£l SKUTOV ztsvnvtu (150), TOuAaXtcrTov, lllltps<; spyuaiu<; SVT0C; 'IOU zponyouusvou bCDbSKulli)vOU. Huspe; spyuaiuc; avCD TCDV TpluKOatCDV (300) KUTa tTOC;, unoAoYl~OIl£Vs<; KUTa 'I' uVCDTtpCD, bsv IlSTU<ptpOVTat as aAAo ETO<;.

<>. Tu uvorrspr» npoaCDnu nou tXOUV npUYIlUTonOli)asl £KUTOV nsvqvtu (150) T]lltps<; spyuaiuc; Kat avCD KUT' tTO<;, ua<pu/"isOVTat aTOV O.f.A. yw OAOKAT]PO TO tTO<;. Ttn TOU<; £pyu~oIlSVOU<; nou EXOUV npUYIlUTonOli)as1 T]lltps<; spyuaiu<; AlyOTSpS<; TCDV SKUTOV zevnvru (150) KUT' tTO<;, 0 Xpovo<; ua<paAlaT]C; unoAoyi~STat as Ili)vsc;, onCDC; uuroi npoxunrouv uno 'Ill bluipsaT] TOU ()1)VOAOU TCDV T]llspWV spyuaiuc; bW TOU 25. Y nOAOt1tO nuspcov spyuaiuc; avCD TCDV bffibsKU (12), uva tTOC;, Aoyi~STat CDC; Ililvuc;. To npooronu UUTa KUTUTaaaovTat yw KaeS tTO<; unuaxoAllall<; aTT] ).1SYUAUTSpT] bUVUTi) ua<puAtcrnK1l KUTllyopiu.

E. Kaes si)TT]).1U i) uvuYKuiu AS1HOlltpSIU rtou u<popa o rnv tVTU~T] TCDV UVCDTtpCD npooroztorv aTOV Kcvoviouo TO OT.A., Ku8w<; Kat 11 tVUP~ll KUTU~OAi)<; TT]<; UIlOl~i)<; us EpyoaT] 110, pUelli~sTat ue uno<puaT] 'IOU Y rroupyou Epyuaiuc; Kat KOlVCDVtK1lC; Aa<paAtcrT]C;, ucrspc uno YVWIlT] 'IOU Ll.L. 'IOU O.r.A. (ap9po 22)

4. H Slb1Ki) b1ub1Kualu KUTU~OAi)<; TT]<; Uj..lOl~i)<; Kat nupUKpaTT]all<; TCDV stoooorov us spvocnuo, S<pUpj..lOSSTat Kat aTOU<; nsptcrTumUKa unuaXOAOU).1SVOUC; cru; naaT]<; <puasCD<; emorncruce; Kat esallUTO<; - UKpOaj..lUTO<; S1tlXS1pi)aS1<;. 01 nupUKpUTOUj..lSVSC;, aTT]V nspinTCDaT] UUTi) , Sla<popt<; spyObOTT] Kat spyu~Oj..lSVOU, sivct SKElVS<; 1WU UVUAOYOUV KaeS oop« aTT]V UIlOl~i) 'IOU npOaCD1tlKOU UUTOU, us ~aaT] n<; laXDouas<; bluTa~SlC; i) ru; ySVIKtC; il ru; ablKt<; i) nc; dUblKt<; aUAAOY1KE<; aUIl~aaSl<; spyualu<;. 01 ua<pUAtanKE<; bWTa~Sl<; nou tcrXUOUV yw rnv umpaAWll 'IOU npOaCD1tlKOU UUTOU bWTT]pOUV TT]V tcrXU TOU<;. Ms Y noupy1Ki) unO<puall Kueop1SOVTUl 01 SPYUSOIlSVOlnou sumnrouv ern PUelltcrll UUTi).

(ap9po 23)

1/

-rz.33 -

s. H napa~a<ITl TWV otaTa~SWV WU KS<paAaiou aUTOU Kat TJ J.lTJ nATJpWJ.lTJ J.lS epvoorjuo (JUvsmlys'tat npooruio ioo IlE 'to SOnAuaw TOU TJJ.lSpOllia8wu tou uvstdixeutou spyaT11 T11<; 31112 TOU npOTJyoUJ.lEVOU ETOU<; nou E1tt~UAAETm ano TOV uvrtorotro <D .K.A. D<; npoe; TOV EASYXO ano TO L:cDlla E1tt8ScDPTJCHI<; Epyaaia<; (L:.EI1.E.) Kat TOU<; upuootoi«; eopst; KOlVWVtKiJ<;

aa<puAta11e; E<papll0l;;oVTat Ol taxuouaEe; OtaTa~a<;. (apOpo 24)

KE<I>AAAIO IIEMIITO

1. BEhlcDvovm,l tc uqnorcusvo xivntpu napallovi]e; aT11V Epyaaia Kat EnavaKa80pil;;ov'tat tn nococrc npoaaU~TJaECOV yta ne; auvnl~Ete; nEpav 'tCOV 3S E'tcDV spyaaiae;. E101KO'tspa:

U. LE oao1.)~ a1.)VTU~LO()OTOUVTUl uno TO IKA-ETAM: au~uvs'tat Ka'tU 0,2% 0 auV'rsAEa'tTJe; non npoaowpil;;El 't11V npoaau~TJaTJ T11<; auv'ta~TJe; ocorv aullnA11PcDVOUV UVW TWV 1O.S00 11llSPcDV aa<pUAla11<; Kat TO 600 ETO<; 't11e; 11AtKiae; roue.

L:ne; m~pt1tTcDaSte; nou 0 aa<paAtaIlEVO<; Sucmoutut Kat 'tTJV nptllooo't11<JY] ana rnv unaycoYTJ rou orov xovoviouo ~apECOV Kat av8uytslVcDV EnayysAlluTCOV OSV Aall~uVSTat uno\j/11 'to npocvorpspousvo nooocro nptllooo't11a11e;·

~. Tur T01.)~ aa<paAlaf.lEV01.)~ aT01.)~ AOl1tOU~ <popd~ (nAlJv T01.) lKAETAM): npo~AEnETm uvnapoocpuoyf tou zocoorou npoaau~l1aTJe; 't11<; aUv'ta~l1e; aTO ououiot rou; sxuto (2,S%), ovrt tou lIS0 rrou taxusl onuepu, as ocou; napaJ.lEVoUv ornv umjpsoin J.ls'tu T11 aUllnATJPWa11 35E'toue; auVTU~lIlOU XPOVOU Kat yta Ku8s nATJpSe; E'tOe; aa<pUAta11e; TJ rptcxoote; (300) 11IlEpSe; un11Psaiae; nEpav TOU 3 Sou ETOUe; IlEXPl Kat 'tOU 370u. Extorp; cro tpstoruuct tou; EKa'tO (3,S%) yta Ku8s nATJpSe; E'tOe; aa<pUAla11e; iJ 300 11IlEpEe; un11Psaiae; nEpav rou 37 ou ETOUe; IlEXPl Kat 'tOU 400u.

't- LTO AlJf.lomo: To nocooro auv'ta~11e; tou uqvunou auvTu~lllOU J.lta80u rorv unaA/\:llAWV nou EXOUV npoaA11<P8si IlEXPl 31.12.1992 Kat napallEVoUV aT11V un11Psaia J.ls'tU T11 aullnATJpw<JY] 3SETOUe; aUVTU~lIlOU XPOVOU, aU~UVETat oro oUOlllm rou; sxcro (2,5%) yta Ku8s E'tOe; aa<puAl<JY]e; nEpav TOU 3Sou sroi«; IlEXpl Kat TOU 400U , uvri TOU 1/S0 nou laxusl onuspu,

(). 01 ovorrspcc npoaaU~TJaEle; OGV taxuOUV yta ooouc 8EIlSAlcDVOUV

auv'ta~woonKO OlKaicolla ano 1.1.2011 Kat E<pS~TJ<;. (apOpo 25)

2.u. LlEV avayvcopil;;ETat ozo rou; <popd<; KOlVWV1KTJ<; aa<puAla11<;

(cpuootorntr«; rou Y noupysiou Epyuotc«; Kat KOlVWV1KTJe; Aa<pUAta11<;), 0 nAaallanKO<; Xpovo<; non npo~A£nE'tat cs npovpcuucrc EnlXE1PTJaECOV yta s8SAouma anoXcDPTJa11 'tOU npOaW1ttKOU TOU<;, yta T11 8EIlSAicoa11 auvTa~looonKOU olKatcDllaTO<; TJ npoaaU~TJaTJ 'tOU rrooou TTJ<; aUv'ta~l1<;·

~. H EK Il£POU<; '!OU EPyOOO't11 napOXTJ OlKOVOlllKcDV K1VTJ'tpCOV aE

Epyal;;ollEVOU<; zou EXOUV au IlnATJpcDaSl TJ aullnA11PcDVOUV ru;

11

npoun08tcr£1~ crDvra~lObOTT)crT)~, 11E crKono TT)V anoxffipT)crT) uzo TT)V £1rlXcipT)crT) Kat TT) crDvTa~lObOTT)crT), yvoxnonotsitm £VTO~ 15 nusprov ano TTJV nuspounvio KaTapoAll~ aUTil~ TT)~ napoxil~ crTTJV ap)lObm ~OY TOD £pyasO)lsvou. LTT)V nspinTcocrT) aDTil TO OlKOVO)llKO KiVTJTPO uzoxsivtrn crTT)V aUTOT£All <POPOAOYT)crTJ TT)~ KAi).laKa~ TTJ~ nap.14 TOD up8pou 8 TOD v.384212010 (uzovouc). (ap9po 26)

MEPOI: AEYTEPO

KE(J)AAAIO EKTO

Ms r«; oWTa~£l~ TOD sv AOYCO K£<paAaiou pu8).liSoVTat 8t)laTa ~lOlKTJTlKll~ OpyavcocrTJ~ TCOV <Doptcov KOlVCOVIKil~ Acr<pUAtcrT)~. Eioucorsp«:

1.a. OpisSTat OTt uno 1-1-2013 0 KAabO~ xupu«; m)vTa~TJ~ TOD NAT svtnoosrm oro lKA - ET AM. Tto TT)v £VTa~ll TOD ouvrcocstm £CO~ 3l. 7 .2011 £lblKll OlKOVO).llKil )l£A£TTJ. Me K.u.a. Ka80pisovTat Ol opoi Kat Ol npoun08tcr£1~ TTJ~ £VTa~TJ~ aUTll~·

13. 01 npocrAa).lpaVO)l£VOl yw npffiTTJ oop« oro ~TJ)lOcrtO ano 1-1-2011 TaKTlKOi Kat )lSTaKATJToi DnUAATJAOl, ASlTODPyoi Kat CHpaTlCOTlKOi, Ka8ffi~ Kat Ol TaKTlKOt Kat )lSTaKATJTOi unUAATJAOl TTJ~ BODAll~, TCOV v.n.b.o. Kat T(DV O.T.A. a' Kat W pa8).lou, DnuyoVTat DnOXP£COTlKU Kat aDTobtKata crTOV KAUOO Kupla~ m)VTa~T)~ TOU IKA-ETAM. 01 «vrotspco acr<paAtsOVTat yta acr8tv£la, £1rlKOUPIKil m)VTa~TJ Kat £<puna~ p01l811)la crTOD~ oucstou; <popci~, crTOU~ ozoiotx; DnaYOVTat Ol )lSTU TT)V 1-1-1993 npocrATJ<p8£vT£~

oru; aVCOT£pw DnTJPscrts~. (ap9po 27)

2. OpisSTat on, coro 1-1-2011, 0 KAUOO~ Yysk«; TOD IKA-ETAM, nOD xopTJYci napox£~ acr8svcia~ cs dbO~ Kat xpil)la, A£lTODpyd )lS nAllPTJ OlKOVO).llK'ij Kat AOytcrTlK'ij aDTOT£A£ta. 01 nopot, ru acr<paAtcrT£a npocrwna, o rpono; ASlTODpyta~ K.An., s~aKOAOD80uv va bl£noVTat cero TTJV xstuevn vouotlsoio nOD lcrXU£l Yla TO lKA - ET AM. (ap9po 28)

3.a. 01 KSVTP1K£~ YnTJPscris~ tou lKA-ETAM avaolap8pffivoVTat Kat OWKptVOVTat crt:

Y nTJP£crts~ Acr<pUAtcrTJ~ Y nTJP£cris~ y ysia~

13. l:UcrTilVOVTat, coto 11112011, oru; KSVTPIKb; Ynnpsoie; Yvstr«; TOD IKAETAM ouo V££~ (2) rSVIK£~ ~lSD8uvcrSl~ (l:xsomcr)lou Avunru~TJ~ Ymjpeouov Yyda~ Kat ~lax£iplcrTJ~ Ymjpsotrbv, A~lOAOYTJcrT)~ Kat EA£YXOD ~anavcOv Yysia~) Kat napUAATJAa KaTapYSlTat TJ D<plCJ"rU)lSVTJ rEVIKll ~1£u8uvcrTJ Ymjpsouov Yysta~, nOD anapTisSTat ano Ttcrcr£Pl~ (4) ~lSD8uvcrw; Kat b£Ka {;~l (16) Tunumu. n~ nuspounvin tvap~l1~ A£lToupyia~ TOD~ OpisSTat TJ 1.1.2011.

14

~ <235 -

y. H f8VtK~ L118U8uvaTJ ~X88taa~ou Kat Avunru~TJ<; Y7rTJP8alWV ouvxpotstrrn cno rsocsp«; (4) L1t8u8uva81<; Kat 8EKa 8nTU (17) Tunuct«, 8VW TJ fEVtK~ ~tEu8uvaTJ ~taX£1ptcrTJ<; YnTJPEalWV aUYKpoT£1Tat ano E~l (6) ~u:u8uva8t<; Kat OEKa OKTW (18) Tununtn, Ezouevo«; 0TJJ.ltoUPYOUVTat E7rtnAEOV J.lia (1) f8VtK~ ~tEu8uvaTJ, E~l (6) V£E<; ~18U8uva8t<; Kat o8Ka8wEa (19) YEa Tunuo.m.

o. Kurupyouvrui Ot YnTJP8ai8<; YY8toV0J.llKWV E7rtTpOncDV Avumjptr«; A8~va<; Kat GEaaaAOviKTJ<;.

E. TIapEXETat TJ E~OUalOOOTTJaTJ ~E K.U.a., vn Ka80pi~oVTat Ot apJ.lOOtOTTJTEe; TWV aUVtarWJ.lEVWV KEvTptKcOV YnTJPEalWV Yvsir«; TJ opyrrvoion, TJ AEtTOupyia TOUe;. ME ouoio mro<paaTJ rpozonotstrrn 0 Opvcvtouoc TOU lKA-ETAM. (cip9pa 29 - 30)

4. ~uaT~vETat aTO Ynoupvsto YyEiae; Kat Koworvucnc AAATJAEYYUTJe;, LUJ.l~OUAto LUVroVtcr~OU yta TTJ Ota~op<pwaTJ svunou nAataiou napox~e; umtpscuov uyEiae; aTOV nATJ8uaJ.lo TTJe; xwpae; ano ru; J.lOVU8E<; npwTo~u8~ta<;, OEUT8pO~u8~ta<; uyda<; TOU E~Y, TWV <D.K.A. Kat TOU OiKOU NaUTTJ Kat Opi~OVTat TJ auYKpOTTJaTJ Kat Ot ap~OOtOTTJTE<; TOU.

(cip9po 31)

S.a. To OEUTEPO KAt~UKto TOU LU~~OUAiou KotVWVtK~e; Aa<puA8ta<; (L.K.A.) non AEtTouPYEl aTTJ rEVtK~ Fpcuunrain KOtVWVtKcOV Aa<paAiaEwv, ~ETOVOJ.lU~ETat cs LUVTOVtcrTlKO LU~~OUAto IIapoxwv Yysu«; (LY.L.n.Y.) Kat Opi~ETat TJ aUYKpOTTJaTJ Kat 01 ap~oOtOTTJT£e; TOU.

p. LTTJ rEVtK~ rpa~~aTEia Kowoivucov Aa<paAlaEwv (f.f.K.A.) covicrcrci ~EUTEpO~u8~ta EtOtK~ YyEtoVO~tK~ Emrpom], ap~oota va YVWJ.laTEUEl 8ni 88~UTWV VOO'TJAEia<; aTO E~WTEPtKO, aa8Evwv aa<paAtaJ.lEVWV aa<paAtaTlKWV opvuvtourov ap~08tOTTJTa<; f.f.K.A. Kat npoaOtopi~8Tat TJ aUv8EaTJ Kat Ot apJ.l0810TTJT£e; TTJe;. ME unoupytK~ anoq>aaTJ pu8~isETat 0 tpono; AEtTOupyiae; TTJe;, 0 apt8J.lOe; aUVEOptUa8WV Kat Ku8E UAATJ avaYKaia

AEnTOJ.lEpEtU. (cip9po 32)

6.a. Pu8J.l1SovTat 8E~aTa aXETlKU ~E n<; apJ.lOOtOTTJTE<; TOU TJ.l~J.laTOe; EnonTEia<; Kat KaTaYY£AtcOV L1taX8iptcrTJ<; TTJ<; L1tEu8uvaTJ<; Ern8EWPTJaTJ<; TTJ<; r8VtK~<; Tpuuuutsto; KOtVWVtKcOV Aa<pUAiaEWV, Ka8<b<; Kat ~8 TTJ aUYKpOTTJaTJ Kat unOXPEcOaEt<; TWV J.ltKTcOV KAt~a1dwv EAtyXOU E7rtXEtp~aEWV yta £aooa Kat avaa<pUAtaTTJ Epyaaia.

p. GEanisETat TJ Ern~OA~ mnOTEAOUe; OtOtKTJTlKOU zpocrtuou, ano 3.000 ~txPt 15.000 EUpcO, crov napEJ.lno()i~oVTa TTJV stcodo TWV unaAA~Awv TWV ~tKTcOV KA1llaKiwv KaTu TTJV aaKTJaTJ TWV Ka8TJKovTWV TOUe; K.An. ME unoupytK~ uno<paaTJ npoaOtOpi~OVTat rc KptT~pta ~E rc oztoin Ka80pi~ETat

TO U\jfO<; TOU zpocrluou. (cip9po 33)

7 .o: LuaT~vETat, aTTJv 1.r .K.A. Kat AEtTOUPYEl ano 1-1-2011, KtvTPO TI/'vTJpo<poPTJO'TJe; Aa<paAta~£vwv Kat LUVTa~toUXWv (K.n.A.L.) aE EninEOO AUTOTEAOUe; T~~~UTOe; Kat npoaOtopi~OVTat ot ap~OOtOTTJTte; TOU.

15

- '23b" -

p. To K.rr.A.L. crr£A£XcOv£Tat us npocconuco Tll~ f.f.K.A. Kat TmV <D.K.A., TO ozoto anOGmiTat an6 TOU~ <pOpGi~ aUTOU~ Jl£ unoupytKij an6<paGll xmpi~ XPOVtK6 nsptoptouo, Kani napeKKAtcr11 TmV KGiJl£V(()V ()tani~£mv.

y. M£ xoivr] an6<paGll sivm ()UVaTij 11 tponoaotqon ij GUJlnAijpmG11 ttov

upuootorntrov TOU. (ap9po 34)

8.u. ~l1Jltoupydrat svtcto crUGTllJla £Aeyxou KaTa~oAij~ cruvTu~£mv. ApJl6()tO~ <popea~ nurou Opi~£Tat 11 HA£KTPOVtKij ~taKU~epVllG11 Kotvorvuop; A()(PUAtG11~ (H.~I.K.A. A.E.). 'GAOl Ol oope«; xoivrovucnc aG<puAtG11~ 9a anOGTeAAOUv £<p£~ij~ GT11V H.~I.K.A. A.E., G£ 11A£KTPOVtKij uopqm, 6Aa rc GTOlXGia nA11pmJlij~ GUVTU~£mv, aVaAUTtKU Kat avu cruvTa~toUxo.

p. TIpo~AEn£Tat, GT11v H.~I.K.A. A.E., 11 ()l1JltOupyia svoc ()tOtK11TtKOU Kat

nA11PO<PoptaKOU cruGTijJlaTO~, Jl£ T11 ~oij9£ta TOU ozoiou 9a

npaY).1aTOnOl£hat EA£yXO~ ()taGTaUpmG11~ KaTa~oAije; trov cruvTu~£mv.

y. L:£ n£pinT(OG11 ).111 TijP11G11e; TOU V0).109£TtKOU nAatcriou an6 TOUe; cruvTa~toUXOue; Kat aG<paAtG).1EVOUe;, 11 H.~I.K.A. A.E. unOXP£OUTat vo

£Y11).1£pcOV£t GX£TtKU TOUe; cpuootou; <pop£ie;. (ap9po 35)

9. Opi~£Tat on 11 avaYKaGTtKi] dGnpa~l1 rcov 0<p£tA6).1£vmv npot; TOU<; <D.K.A. storpoprov 8a ytvstnt urro ru; ap).16()t£e; un11p£Gi£e; rrov copsrov, G£ ouvspyuoic ).1£ T11 N O).1tKi] TOUe; Y n11P£Gia ).1£ £~aip£G11 TO lKA - ETAM, cru; U1L11P£Gi£e; TOU ozoioo £<pap).16~£Tat £t()tK6 11A£KTpovtK6 ).111TPcOO

Ocp£tA£TcOV. (ap9po 36)

KE<I>AAAIO EBAOMO

1. An6 1-1-2015 TO KPUTO~ avalca).1~Uv£t T11 XP11).1aTo()6T11G11 T11<; ~amKij<; crUvTa~l1e; 6Amv rrov <D0pEmv Korvervuop; AG<pUAtcr11e;, ap).10()t6T11Ta<; Ynoupvsiou EpyaGia~ Kat Kowcovuop; AG<pUAtG11<; Kat TOU N.A.T., nA11V E.T.A.A., E.T.A.TI-M.M.E. Kat GUGTij).1aTOe; aG<puAtcr11<; npOGmTCtKOU T11e; TTE. To nOG6 aUT6 £TCt).1£pil;;£Tat GTOUe; opvcvtouou; avuAoya Jl£ TOV

apt9 Jl6 trov OtKatOuxmv Kat trov zoorov rrou KaTa~UAAovTat. (ap9po 37)

2.u. e£Gni~£Tat, an6 1-8-2010, «Eiorpopn AAA11A£YYU11<; L:uvTa~toUxmv» (E.A.L:.), 11 onoto TllP£hat G£ «Aoyuptcouo» ).1£ OlKOVO).1tKij Kat AOY1GTtKij aUTOTEA£ta GTO AG<paA1GTtK6 K£<pUAalO AAA11A£yyU11e; Fsvstov (A.K.ATE.) TOU up8pou 149 TOU v. 3655/2008. L:Kon6e; TOU AoyaptaG).1ou stvrn 11 KUAU\V11 £AAE1).1).1UTmV rorv KAU()(J)V KUplae; GUvTa~l1e; rrov <D.K.A.

p. H «Etotpopri AAA11AcrYU11e; L:uvTa~tOUxmv» napaKpaT£hat ).111Vlaia KaTu rnv KaTa~oAij T11e; GUVTa~l1e; an6 r«; cruvTu~£le; KUptae; aG<puA1GT]e; TCOV cruvTa~lOuX(J)v TOU ~l1JloGiou Kat TCOV <D.K.A., ap).10b16T11Tae; Ynoupysiou Epjnou«; Kat Korvrovuoj; AG<pUAtG11e; Kat Ka90pil;;£Tat ««; £~ij<;:

Ftc GUVTU~£l<; an6 1.401 € Eme; 1.700 €, nOGoGT6 3 % I'ic GUVTU~£l<; an6 1.701 € ECOe; 2.000 €, nOGoGT6 4%

16

Ita cruvraS£l~ ana 2.001 € tco~ 2.300 €, nococro 5% Ita cruvraS£l~ ana 2.301 € tco~ 2.600 €, zococro 6% Ita cruvraS£l~ ana 2.601 € tco~ 2.900 €, nooocro 7% Ita cruv'taS£l~ ana 2.901 € tco~ 3.200 €, zococro 8% Ita cruv'taS£l~ ana 3.201 € tco~ 3.500 €, nocooro 9%

Ita cruv'taS£l~ ana 3.501 € Kat avco, zocooro 10%

't- Ita rnv npro't11 Ka't11yopia 'to zoco TIl~ cruv'taS11~, Ilt:'tu rnv napaKpu't11cr11 't11~ stotpopcc, ot: unopsi va UnOAt:lnt:'tat rrov XtAicov rsrpcxoouov EUpcO (1.400 E). Esatpouv'tat 't11e; napaKpu't11cr11e; TIle; ElOlKile; Elcr<pOpUe; 01 cruv'taSlOuxol AOYCO avan11Piae; il Yilpa'toe; nou Aall~uvouV 'to EScoi:0pullanKo Enioolla il 'to t:nioolla AnoAu'tou Avcmjpicc;

(). Lnc; nEpmTcOcrt:le; Ka'ta~oAile; etc iOlO npootono nsptoootsprov 't11e; Iliac; K'6plae; crUvmS11C;, Aall~uvE'tat uno\jf11 'to u9pOlcrlla trov crUV'tUSECOV nutrov. To KEV'tPO EAEYXOU 't11e; H . .6.I.K.A. A.E. EV11IlEPcOVEl roue <D.K.A. ym 'to noco 't11e; napaKpu't11cr11e;. H napaKpu't11cr11 yivstut ana 'to <popta rron XOP11yt:i 'to IlEyaAu'tEpo noco cruv'taS11e;.

e. H AOYlcrnK~ AEl'toupyia rou «Aojnpuiouou» 't11e; «Etooopcc AAA11AEYYU11e; Luv'taSlOuX(J)V» stvm 11 iOla IlE aU'til zou lcrXUt:l yta 'to A.K.ATE. Ta Kt:<puAata 'lOU «Aoyuptnouou» EnEvouov'tat etc «KOlVO Kt:<pUAatO Tpants11e; EAAUOOe;».

0"1". TIaptXE'tat £soUcrtOOO't11cr11 oro»; Y noupvoi«; OlKOVOlllK<DV Kat Epyuou«; Kat KOlVCOVtKile; Acr<pUAtcr11e;, va Ka90pisouv 't11 OtaOlKacria 't11e; anooo<>llC; 't11C; Etcr<popae; oro Aoyapmcrllo KEl 't11 OtaOlKacria Ilt:'ta<popue; rrov zoorov orou; <D .K.A. Ms ouoio ano<pacr11 Ka90pisE'tat 'to U\jfoe; rou nooou rrou anant:l'tat yta KUAu\jf11 ron EAAEllllla'tOe; rou KAUOOU xupu«; crUv'taS11~. TIaptXE'tat, £nicr11e;, orov Y noupyo Epyacriae; Kat KOlVCOV1Kile; Acr<pUAl<>lle; 11 EsoucrtOOO'tllcr11 va Ka90pist:l 'to nooo nou Ota'ti9E'tat crt: Ku9E Opjuvtouo.

~. Opist:'tat on, IlE'tU ruv 1-1-2015 tu nocru 't11~ «Etorpopuq AAA11At:YYU11e; Luv'taslOuxcov» IlE'ta<ptpov'tat oro A.K.ATE. Kat ano'tt:AouV soooc rou

Acr<paAtcrnKOU KE<paAaiou AAA11AEYYU11e; Tsverov. (ap9po 38)

3.u. TIpo~AtnEml 0 AoytcrnKOe; 01axcop1crIlOe;, ana 1-1-2011 't11e; cruv'taS11C; Kat rrov AomcOv cruv'taSlOoonKcOv napoxcOv, zou Ka'ta~uAAov'tat oroix; olKalOuxou~ OACOV torv acr<paAlcrnKcOv opvavtourov KUptW; Kat t:1tlKOUptKflc; acr<puAtcr11e;, oro opynvuco Kat oro npovounco TlJ.illJ.a. Tin T11V TilP11cril roue Ola't11Pouv'tat 0'00 aU'to'tt:Acie; AOYlcrnKoi AoyaplacrlJ.0i /-IE T11V ovounoiu «Aovnptnour»; Opyrrvucou TIocrOU» Kat «Aoycptcouoc LUllnA11PCOlJ.anKoUTIpovOlaKOU TIocrOU» IJ.E Ola<p0pEnKOUe; KCOOlKOUe;, 01 onoiot EYYPU<POV'tat croix; npounoAoytcrlJ.OUe; TCOV Ka't' toiav acr<paAtcrnKcOv opyuvtoucov Kat rouscov av'ticr'tOlxa. To noco 't11e; Ka'ta~aAAOIJ.EYlle; cruv'taS11e; oro olKalOuxo EsaKoAou9Ei va ano'tEAEhat ana 'to crUVOA1KO u9pOlcrlla rcov 0'00 ovorrspco 't1J.11IlU'tcov.

p. OpiSE'tat on, npovouncs; napoxEe; ano'tt:AouV 'to EnioolJ.a KOlVCOV1Kilc; AAA11AEyyuT]e; LUVTaslOUXCOV, TO EScotOpUllanKo Enioou« Kat 'to Emooun AnoAu'tOu Avcznpiuc, rou up9pou 42 TOU v. 114011981, ono»; lcrXUEl, 'to LUlJ.nAllpCOllunKo-TIpovOlaKo nocro Tlle; cruvTaSlle;, Ka9wc; Kat Ku9£ UAAll

17

- ~3~-

nupaXTJ, T] ozoiu unavEIl£tat uno roix; umpuA1CH1KOOe; opjuvtouou; xwpie;

tT] KUtU~aATJ ua<pUAtcrtlKi)e; £tcr<papue;. (cip9po 39)

4.u. Opis£tat on, uno 1.1.2011 T] KUtU~aATJ tWV auvtus£wv, tau ouvoxou tWV nupaxwv, trov unaDaxwv tWV unuAATJAwV, tWV Aal1tWV nAT]pwllwv tWV Aa<puAtcrtlKWV <DapEwv, Ku8we; Kat T] £lanpUST] tWV umpUAtcrtlKWV eiotpopcov, DU::VEpy£hat unaXP£WtlKU IlEaw tPUnEslKau oucrnunro; Kat EATA 11£ D1KUiwIlU E1tlAaYTJe; uno rev D1KUlOuxa.

p. I1pa~AEn£tat T] uno 1.7.2011 unaXPEWaT] tWV spvooorrov vc Kutu8EtaUV ru; unaoaxte; tWV £pyusallEvwv crov t01WtlKO WIlEU tuutOxpavu Kat cruvaA1Ku 11£ rt; ua<pUAtcrUKES £w<papEe; Kat to' oopo Ilw8wtwv umjpsouov os tPUnEsu TT]e; E1tlAayTje; rouq, I-lE TT]V onotu uztovpurpouv aXEHKTj aUI-lf)uaT] Kat uno tT]V onoic I-lEtu<pEpavTat Kat unaoioaVTat crouc Aayuptaal-laue; nov OlKUtoUXWV I-lW8WTWV, orou; <Dap£le; KOlVWV1KTjS Aa<pUAlaT)S Kat to' L1 nuooto, ovrioroir«.

't- I1UPEXETat £sauatoOOtT]aT] orou; Ynoupyouc Oucovouuccov Kat Epjnou«;

Kat KOlVWV1KTJS Aa<pUAWT]e; vc Ku8apiaauv I-lE K.U.U. ru xpaV1KU nAuicrtu Ku8we; Kat Ku8E UAAT] uvuYKuiu A£ntallEpEta aX£tlKU IlE tc UVWtEpW. (cip9po 40)

S.u. LtT] tptm a£lpu (cvri tT]e; EKtT]e; zou laxuEl) tau up8pau 975 KTIaAL1, KUTUtaaaaVTat Kat ot ununTjaEle; tWV <DapEwv KotVWV1Ki)e; Aa<pUAWT)e; upuootorntr«; r£V1KTje; rpul-ll-lUtEiue; KOlVWV1KWV Aa<puAiaEwv soooov nposxmpov EWe; rnv T)I-lEPU TOU nA£WTT]plUal-lau Tj rnv KTJPUST] tT]e; nTWXEUaT)e;. TO' ioto mxuEl Kat KUTU ue; ntWXEUUKEe; OtaVaI-lEe; zou Stsvcpyouvtm KUTU tu; OtataS£lS tau v. 3588/2007.

p. Ot DtataSE1S TWV tsoonpcov t£A£utuiwv £Du<piwv tT]S nupuypu<pau 1 tau up8pau 62 tau KWD1KU EianpuST]e; DT]I-laaiwv Eooorov (v.D.35611974) E<puPllosavtat uvuAoywe; Kat crou; <Dapde; KOlVWV1KTJe; Aa<paAWT)e; UPI.lOD10tT]tUe; rSV1Ki)e; rpul-ll-lut£iue; KotvWV1KWV Aa<puAia£wv Kat KUTUAUI-l~UVEt He; ntWx£ua£le; nou KT]puX8T]KUV TJ xnpuonovrm KUtU ru; OtaTUSEle; tau v. 3588/2007. EniaT]e;, T] OlUtUST] TT]S nupuypa<pau 4 tau up8pau 58 tau UVWTEPW KWOtKU E<pUPI-l0SEtat UVUAoywe; Kat oroix; ouvruooousvou; uno ron; covotxou; tT]e; ntWx£uaT]e; niVUKEe; OluvallTJe;

KUTU ru; OlUtUS£l<; tau v. 3588/2007. (cip9po 41)

6. Ano 1.1.2011 nope tau KAuoau aUvTUST]e; tau lKA-ETAM unaTEA£l nooooro TWV ouvcionpcrrouevov stotpopcov KAUDCOV Kat AayuplUal-lWV tau 0pYUVlaJ.lOU AnUaxoAT]aT]<; EpYUtlKaU .L1UVUl-llKaU .Opyrrvtouou EpyunKTje; KUTOlKiue;, Opyuviouou EpyunKTJS Eortnc. TO' u\jlas tau nooocrou UVEPXETat aTO DEKU rou; EKUTO (10%) TWV ouvstonpcrrousvorv stotpoprov yta W ETas 2011, eixoot TOlS EKUTO (20%) yta TO' EWS 2012 Kat tP1UVtU

TOtS EKUtO (30%) yta rc £n0I-l£VU ETT]. (cip9po 42)

7. Tpozonotouvrm TU EOU<pta W, y' Kat 0' tT]e; nup. 2 Tau up8pau 25 Tau U.V. 184611951, onws WXUEl, aXEHKu rov unaAaytcrl-l0 tWV KUt' £AuXlataV KUTUf)UAAOll,EVWV sioooprov Y1U TU KUtUaKEuUs0I-lEVU 101WUKU oucooouixc

18

- 2-33-

spyu Kat r«; otK000J.UKS<; epyucrif:<; Kat npopASJreTat on ot UnUtT01J)lEVE<; l1)lSPE<; Epyucriu<; Ent nov onoiorv KUTupaAAOVTat Etcr<pOpS<; unopouv VU usuovovtnt crU)l<pCOVU us TOV Kovoviouo A<J<paAtcr11<; TOU lKA-ETAM.

(ap9po 43)

8.a. I1UpSXETat 11 ouvuT6T11TU, KUTa T11 OtuotKucriu sYKPtcr11<; TCOV

npounoAoyt<J)lcOV TCOV oopsrov KotVCOVtKTt<; A<J<paAt<J1l<; uno T11 rEVtKTt rpU)l)lUTEiu KotVCOVtKcOV A<J<pUAi<JECOV vo:

~tOp8cOVOVTat TuX6v u8pOt<JTtKa Aa811nou OtU1tt<JTcOVOVTat <JE UUTOU<;. Eyypa<povTUt s<Joou nou npOBA.EnOVTat un6 OtuTa~Et<; vouou Kat EXOUV nupuA.Eup8d Tt vc OtOp8cOVOVTat, srpooov EXOUV unoA.oytcrTd )lE A.UV8U<J)lEVO rpono

Au~avOVTat Tt )lEtcOVOVTat KUTa nEpinTco<J11 1tt<JTcO<JEt<; zrou uoopouv os bunaw:<; zou npOBA.EnOVTat uno btUTa~Et<; KUt EXOUV unOA.oyt<JTEl us tpozo A.UV8U<J)lEVO

~taypa<poVTat mcrcocsu; <JTO <JKEA.O<; TCOV £<JObCOV Tt TCOV £~6bCOV, soooov SXOUV £yypu<pd Xropi<; vc npOBA.EnOVTat un6 ru; t<Jxuou<J£<; EtbtKE<; Tt YEVtKE<; btUTa~£t<;.

p. 0 Tousr«; E1ttKOUptKTt<; Acr<paA.t<J11<; EA.A.11vtKTt<; XCOpO<pUA.uKit<; (TEAEX) TOU Tuustou Emxoupixrj; A<J<paA.tcr11<; Kat Ilpovou«; Anu<JX0A.oUJ.l£vCOv <JTU 2:cOJ.lUTU A<J<pUA£iu<; (TEAI1A2:A) bUVUTat vc <JU<JTTt<J£t YEO SVTOKO A.oyuptu<J)l6 btu8E<JiJ.lcoV <JT11v Tpand;;u T11<; EA.A.abo<;, <JTOV onoio 8u J.lETU<pEpOVTUt uva bEKunEv8TtJ.lEPO, TU KUTUn8E)l£VU <JT11v E8vtKTt Tpan£su T11<; EA.A.abo<; zoon, zou npoEPXOVTat ceto TO nO<J0<JT6 nEvT£ TOt<; £KUT6 (5%) Eni TOU «vnttuou TOU eiormptoo TCOV uycOvcov zoooorpctpou, KUAu8o<J<puipt<J11<;, n£To<J<puipt<J1l<;, uouTo<J<puipt<J11<; Kat x£tp0<J<puipt<J11<;. To UVCOTSPro nO<Ja unOTEAOUV xotvo nope TCOV TOJ.lSCOV Emxoupucnc A<J<paA.t<J11<; EA.A.11VtKTt<; XCOP0<pUA.UKTt<; (TEAEX) Kat E1ttKOUptKTt<; A<J<paA.t<J11<; YnUA.A.TtACOV A<JTUV0J.liu<; I16A.ECOV (TEA YAI1) TOU Tuustou E1ttKOUptKTt<; A<J<paAt<J11<; Kat I1pOVOtU<; Anu<JX0A.oUJ.l£VCOV <JTU 2:cOJ.lUTU A<J<puA.Eiu<; (TEAI1A2:A), TO ozoto KUTUVEJ.lETat uVTi<JTotXU <J£ nO<J0<JT6 E~TtVTU 0XTcO TOt<; £KUT6 (68%) Kat TptaVTU bUO TOte; EKUT6 (32%), <JT11 A.Tt~l1 Ka8E otKOVOJ.ltKOU ETOUe;.

y. I1pOBA.SnETat on ot A<J<pUA.t<JnKoi <Dopde; uPJ.l0bt6T11TUe; Y noupystou Epvcotn; Kat Korvorvucnc A<J<paA.t<J11e; A.uJ.lBavouv uno T11V Evurin ApXTt I1A.11PCO)lcOV TOU v.3845/20 1 0, TU bEbOJ.lEVU T11e; 11A.£KTpOVtKTte; Ba<J11e; nou urpopouv oru; na<J11<; <pU<JECOe; TUKnKEe; Kat SKTUKT£<; £t<J<pOpEe; Tt KPUTTt<J£te;, £~uyops<; XPOVOU u<J<paA.t<J11e;, KPUTTt<JEte; ouv£icov K.An., Ku8cOe; Kat Ka8E aA.AO <JTotXEiO nou AUJ.lBaVETat UnO\jf11 ytU T11v u<J<paA.tcr11 TOU npo<JC01ttKOU nou U)lEiBETUt un6 T11V Evtnic ApXTt I1A.11ProJ.lcOV.

ME K.U.U. Ku80pis£Tat 0 Xp6vo<; EVUP~l1<;, Ku8cOC; Kat TU btUbtKU<JTtKa 8E)lUTU E<pUPJ.l0YTtC; T11C; npOTEtv6J.lEY1lC; btaTU~l1C;·

(). Opi~ETat on yta tu; bcObEKU (12) 8E<J£te; TCOV StbtKcOV <JUVSPYUTcOV (10 I1E Kat 2 ~E) T'lle; EtbtK'itC; Tpuupnrstr«; 2:UVTOVt<JJ.l0U Opycviourov Kat <DoPECOV TaU Y noupystoo Epyu<Jiu<; Kat KOtVCOVtKTt<; A<J<paAt<J11e;, EXOUV S<PUPJ.loyTt Ot btUTa~EtC; torv nnp.l l Kat 16 TaU ap8pou 55 TaU n.b. 63/2005 (npo<JA11\jf11 J.lS uno<pu<J'll TOU Y noupvou xcopie; OnOtUbTtnOTs btUbtKU<Jiu Kat unObOXE<;

19

avaAOYC:<; TON c:tOtKcOV ouveprcrcov nov nOAtTlKcOV ypa<pc:i(Ov ~C:AcOV Tll<; KU~EpYllml';), Ka8cO<; Kat Tll<; nap.8 TOU ap8pou 57 TOU iotou OtaTay~aTo<; (avU<HoAij acrKllCIT]<; Ac:tTOupyij~aTo<;).

E. Azo Tll ol1~ocric;ucrll TOU uno \jfijq>tcrll vouou Aijya 11 811Tc:ia oAmv rrov ~totKllTcOV, Yzootoixntrov Kat Ilposopcov rrov Acrq>aAtcrTlKcOV Opvuvtourov «puooiotntr«; Tll<; rC:VtKij<; rpa~~aTc:ia<; Kotvovucov Acrq>aAicrc:mv TOU Y noupvstou Epyuotuc Kat Korvorvucrp; Acrq>aAtcrll<;, Ka8cO<; Kat rorv

~totKllTtKcOV :EU)l~ouAimv. (ap9po 44)

KE<I>AAAIO orAOO

EnavaKa80pisC;Tat TO Osouuco nAaicrtO c;nc;voucrc;mv Kat a~tOnoillcrlle; Tlle; nsptouou«; rorv <D0pEmv Koworvuop; Acrq>aAtcrlle; (<D.K.A.). Etoucotspc, )leTa~U aAAmv,npo~AtnovTa1T' aKOAou8a:

Ln. H otaXeiptall rrov c;nc:voucreCOv <D.K.A. i) crc: TiLAOUe; TOU EAAllv1KOU ~l1~ocriou, crTa8c:pou ij xoumvousvou emroxtou nAllv T(oV cruv8e'!mv (structured) O)lOAoymv, ii) crf. TiLAOUe; TOU EAAllVtKOU ~l1)locriou us Tll )lOpq>ij Tlle; a,yopae; us crU)lq>mvo enavancOAllcrlle; (npa~C;te; REPOS), Ka8cOe; Kat 11 owXdptcrll TOU Kc;q>aAaiou us rnv enorvuuic «Aotpuxtoruco Kc;q>aAatO AAAllAeYYUlle; rC;VeWV» (A.K.ATE.), vivstm C;q>e~ije; ano Tllv Tpanesa Tlle; EAAaoOe;. (Lij)lepa 11 owxc;iptcrT] TOU A.K.A.rE. uoxsirm ano nC;VTa)leAEe; uovuio cruAAOY1KO opvovo us tnv ovouuotu EtotKij Emrponn EA£YXOU Ensvoucscov <D.K.A.)

p. 01 npouvuqispousvot ThAot Kat ru OO)ll1~£Va o~oAoya 'IOU ~l1~ocriou rrou ~picrKOVTat ern xap'!Oq>UAaKta rrov <D .K.A., )l£XP1 Tll (11)locric;ucrll 'IOU uno \jfijq>tcrll vOllocrxc;oiou, ~eTaq>£pOVTat crnv T panc;~a '!11e; EAAaoOe; xmpie;

npo)lij8c:w, T] onotc AC;tToupyc;i we; 8c;~aToq>uAaKae; TOUe;. (ap9po 45)

2.a. Opi~c;'!at on ot <D.K.A. ouvaVTat vu c;nc;vououv )l£XP1 nococrou nEvTC; rou; sxuro (5%) 'IOU nocou, nou npoKUn'!c;l cero TO <JUvunoAoytcr)lO trov Optso)l£vmv crTotxc;imv (urroAomo '!a)lc;wKije; otaXC;ip1crlle;, un6Aomo ow8c;cri~ou Kc;q>aAaiou ornv T.T.E., enc:voucrC:1e; cs KtVllTEC; a~ic:c; Kat oxtvnro K.Arr.), crc; np08c;cr)llaKte; KaTa8Ecrc;te; ce mcrcorucc topU)la'!a LTle; l1)lC;oanije;. (:Eij)lc;pa 11 c;n£vouO"T] TOU sv Aoym nooou xcrnveusrm Ka'!a nooocro 1 % os np08c;cr)llaKEC; KaTa8Ecre1<; crc; mcromxu topu)la'!a Tlle; l1)lC;Oanije; Ka1 KaTa zooocro 2% cs crUv8c;Ta 0)l6Aoya TOU EAAllVtKOU ~l1)locriou ).

p. Kurupvsttm 11 uq>lcrTa)leYll anayopc;ucrll Tlle; en£voucrlle; crc; cruv8c;Ta O)loAoya TOU EAAllVtKOU ~T])locriou KaT a TO XpovtK6 OtacrT11)la avao1ap8pmcr11e; TOU XapToq>uAaKlou TCOV <D .K.A.

y. Atpsrui 11 ouvaT6TllTa croix; <D.K.A. va oucrnvouv iow ij 0)la01Ka A)lot~aia Kf.q>aAata.

<>. TIpo~A£nC;Tat ott, us anoq>acrae; TCOV ~t01K11nK(oV :Eu)l~oUAicov (1l.:E.) ot q>opde; ij KA.aoot ij rousu; xowrovuop; acrq>aA1crlle; ouvaVTat va Ota8£Touv

20

- 2-41 -

tVTOKa oaVcta npOe; aAAOUe; <pOpeie; ~ KAaOOUe; ~ roust; KOlVWVtK~e; AO"<paAtO"l1e;. (L~I.l£pa rc OavEta aUTa XOP11YOUVTat anoKA£tO"nKa ana <popEie; xotvorvuop; aO"<paAtO"l1e; Kat I.l0VO npoe; aAAOUe; <popEie; ~ KAaoOUe; aO"<paAtO"l1e;)·

M£ ano<paO"l1 TOU Y noupyou EpyaO"iae; Kat KotVWV1~e; AO"<paA1cr11e; £YKpivOVTat 01 opoi Kat 11 Ola01KaO"ia XOp~Y11O"l1e; aUTOW TWV oavdwv, TO XOP11YoUI.l£vo nooo, 11 olapK£la TOU, Ka8cOe; Kat 0 rpono; £~O<pA11O"l1e; aUTOU.

E. I1po~Atn£Tat, £nlO"l1e;, on 01 <D .K.A. KaTa8tTouv npoe; <pUAa~l1 crt

8£l.laTO<pUAaKa tu; zpouvotpepouevc; K1YllTte; a~i£e;. (ap9po 46)

3. EnavaKa80pit;£Tat 11 Ota01Kacria:

Ol£vtpY£lae; £n£vouO"£wv 0"£ K1YllTte; a~i£e; ol£vtpY£lae; £n£vouO"£wv 0"£ aKiYllTa

ava8£0"11e; tpywv Kat £pyacrtcOv a~LOnoi11O"l1e; aK1~Twv T~P11cr11e; crTotXdwv £n£vouO"£wv

£n£vouO"EwV 0"£ Al.lot~aia K£<paAata K.An. (ap9pa 47 - 52)

KE<I>AAAIO ENATO

1.a. I1aptX£Tat, ue ano<paO"£le; TWV aPI.l0olWV opvcvorv OAWV TWV aO"<paAtO"uKcOv opycvtourov apI.l0010T11Tae; Y noupysiou EpyaO"iae; Kat KOlVWV1K~e; AO"<paA1cr11e;, 11 ouvaToT11Ta £~O<pA11O"l1e; 0"£ oocr£le;, TWV Ka8ucrT£pOUI.l£VwV A11~l7rpo8£0"I-lwV aO"<paAtO"uKcOv stotpopdrv, I.l£Ta TWV npocr8£TWV T£AcOV Kat AOl7rcOV £lrl~apuvO"£wv. LUe; O<pEtA0I.l£V£e; £lcr<pOpte; crul.ln£p1Aal.l~aVOVTat Kat ot stooops; non sionprrrrovtnt ana acr<paA10"'tlKOUe; oopet; Y1a Aoyap1acrl.l0 TpiTWV oopscov KOlVWV1K~e; nOA1n~e; we; Kat TO ayy£A1ocr11I.l0.

p. Ka80pit;ovTa1 tu opyuvu Xop~Y11O"l1e; Ol£UKOAUVO"£WV Tl.lll~aUK~e; KaTa~oAile; A11~l7rp08£0"I.lwv O<p£lAcOV npoe; TOUe; <D.K.A., ot apI.l0010T11Tte; TOUe; K.An. (ap9pa 53-55)

2. Pu81.l1t;ovTat 8tl.laTa ovnoopucn us T11 01a01Kacria:

uno~OA~e; aiT11O"l1e; ano TOV £VOta<pEP0I.l£VO O"TO apl-lOoLO opvovo, vto rnv £SO<PA11CJ11 O<p£lAOl.ltvwv aO"<paA10"uKcOV stcoopccv,

£~tTaO"l1C; TOU O"X£UKOU alT~l.laTOe;, uno T11v npouno8£0"11 KaTa~oAile; napa~OAOU, TO U\jIOe; TOU ozoiou KUl.laiv£Tat ano 50 - 400 EYPn, avaAoya TOU nooou Tlle; O"x£uKile; 0<pE1Aile;. Ita TOUe; aUToanaO"xoAOUI.l£VOUe; TOU O.r.A. TO napa~OAO aUTO avtpX£Tat crt 20 EYPn, K.An. (ap9po 56)

3. I1po~Atn£Tat 0 rpoxot; £SO<PA110"11 e; TWV O<p£lA0I.l£VWv storpoprov.

LUYK£Kp1I.ltva:

u. 0 ap181.l0e; 1WV OOO"EWV Ka80pil;;£Tat, uno rnv op1l;;0I.lEV11 npoun08£0"11, 0"£ tpurvtn t~l (36) I-l11V1ai£e;. Ot O<p£lAte; nou £l.lninTOUv O"T11V ap1.l0010111Ta 111C; E101K~e; Emrpomp; Ecoorov pu8l-lil;;oV1at 0"£ onprrvtu OK"CcO (48) 000"£1e;.

21

~. H Il11Vlaia bocrT] o£v unops! vc stvm 1l1KPOT£Pll TOU nocou TON OtaKocriwv (200) EYPQ Kat 11 OlllT]Vlaia TWV rstpuxocirov (400) EYPQ Kat npOK£lIl£VOD Yla o(P£lA£T£~ TOD OT.A. Kat TOU O.A.E.E. TOU zocou TWV sxuto (l00) EYPQ Kat T] OlllllVlaia TWV olaKocriwv (200) EYPQ.

't- 1:£ n£pinTWO"T] i) £<puna~ £~o<PAllcrT]~ TWV Ka8DcrT£poull£VWV acr<paAlcrTtKWV stoooprov nap£X£Tat £KnTwcrT] onprrvtn TOt~ £KaTo ( 40%) £ni TWV npooflstrov T£AWV, ii) TIlT]llaTlKTJ~ £~O<PAT]crT]~ nap£X£Tat £KnTwcrT] sixoot TOt<; sxcro (20%) £ni TWV npootlsrcov T£AWV.

H 1lT] £llnpo8£crllT] KaTa~oATJ TWV oocr£wv, Ka8w<; Kat 11 1lT] KaTa~OATJ TWV Tp£xouacOv siotpoprov auv£nUyETat rnv £KnTW<J1l ana TO olKaiwlla TT]<; TllllllaTlKTJ<; £~o<pAllaT]<; TWV O<P£lAOIl£VWV etorpopcov Kat Ka8laTU UIl£aa anatTT]TO ro aUVOAO TOD O<P£tAOIl£VOU nocou.

O. 1:£ n£pin'twaT] non unO~UAA£Tat uirnuo TllllllaTlKTJ<; KaTa~OATJ<; A'T]~t1tpo8£aIlWV siotpoprov ano:

i) E1ttx£ip'T]a'T] ztou Bptotcstrn aTO aTUOto T'T]<; £KKa8uptcr'T]<; TJ Ex£t K'T]puXEki cs nTcOX£DcrT], T'T]<; onoia<; T] KUpta 0<pE1ATJ EXEt £1tt~apuv8Ei IlE TO aVcOTa'tO nooooro npoaau~TJa£wv Kat OEV EXOUV anOOcOaEt OAa rc avaYKaaTtKU Kat UAAa IlE'tpa Eicrnpa~T]<; nOD taXUODV, stvm ODva'tOV, ru aplloola opvcvo va ano<paaiSoDv TT] pu8 IllO"T] cs £~TJv'ta (60) tconoce; llT]vtai£<; ooaEl<;, us rnv npouno8£aT] npoKaTa~OATJ<; nooou too» us 'to OUO rou; EKaTO (2%) TT]<; auVOA1KTJ<; O<pElATJ<;.

ii) EnoxtKTJ E1ttXElpT]aT], sivm oDvaTov rc upuootn opvuvo va ano<paaisoDv TT] pu8lltcrT] os IlT]VtaiE<; ooa£t<;, ouuqxovu us rn uvortspro OptSoll£va, us TT] oUVaTOTT]Ta aU~T]Il£VOD nooou llT]vtaia<; ooaT]<; KaTu TT] OtUpKEta A£tTODpyia<; aUTTJ<; Kat ll£lWIl£VOD nooou llT]vtaia<; oocrT]<; KaTU rpinvrc tou; sxuto (30%), otuv au'tTJ O£V A£tTOUPyEl.

E. Eoocov o£v TT]pT]80uv 01 opoi aUTTJ<; 'tT]~ pU8IllaT]<; Kat us TT] ATJ\jfT] TWV avaYKaaTlKcOV IlETPWV Eianpa~T]<; OEV tx£t £~0<pAT]8£i T] o <pElATJ, TOTE E1ttanEUO£Tm T] OtaotKaaia Yla KTJPU~T] TOD O<PElAErll cs n'tWx£u<J1l. H napanuvw btaOtKaaia avaaT£AA£Tat us TT]V KaTa~oAll 'tOD tpurvtc rou; EKaTo (30%) TT]<; O<PEtAll~ Kat TT] pu8lltaT] TOU DnoAoinou os ooaEl<;, ouuqxovc Il£ tu; OptSOIl£V£<; npoun08£aEt~. (ap8po 57)

4.a. Xopnysirrn ~£~aiwaT] aa<paAtcrTtKll<; EV1W£pOTT]Ta<; OtUpKEta<; EVO~ (1 ) llT]vo<;, aTOD~ O<PEtAETE<; nOD umryovrut aTT]V npocvuqispouevn pu8/-1tcrT] Kat TT]pOUV rou; opou; aUTll<;.

~. Xoprryeitm, EnicrT]<;, ano ru ap/-100ta opynvc TWV aa<paAtaTlKWV qiopscov, ~£~aiwaT] acr<paAtcrnKll<; £VT]/-1EpOTT]Ta<;, IlE napaKpUTT]aT] TOU Ot1rAUmOU rtooou ooaT]<;, aE n£pinTWaT] Eianpa~ll<; EVTO<; ton /-1llva Tll<; pu8/-1tall<; OAWV TWV EKKa8aptcr/-1£vwV ananllaECOV TWV £1ttXEtpllaEWV ana TOD<; 0P1S0/-1£VOU<; rpopeic.

y. Kuru TT] ouipKEta Tll<; pu8/-1ta'T]<; Kat £<p6aov 0 O<PEtAtTll<; sivat EVTJ/-1EPO<; /-1E TOD<; 0pOD<; aUTll<;, rou XOPllYEhat aa<pa)~tcrnK'TJ svnuspornr« /-1£ napaKpUTYjaYj TOD ot1tAaaioD zocou ooaYj<;, zou <JU/-1\jfll<PiSETat /-1£ ru; T£AEDTai£~ osip« ooa£t<;, onw<; aUTt<; OpiSOVTat ornv an6<paall TOU upuootou opyrrvou TOU aa<paAtcrTlKOU eopso, (ap8po 58)

22

- Q43-

5. ~taT11P£i'rat LO b1KatCOlla TCOV <D.K.A. vu: a) Sivouv £VTOA£<; napaKpaT11cr11<; uspou; ij LOU crUVOAou T11<; XP11llanKij<; anaiL11O"ll<; TOU O<p£lA£T11 KaT a tpttrov npootomov, yta T11v £icrnpa~l1 T11<; ozoic; Sl1T£hat ~£~aicoO"ll acr<paAtcrnKfJs evqusporntcc; p) npo~aivouv crt O"U 1l\jf11 <p to 110 TCOV XP11llanKwv anatTijcr£cov TOU O<p£lA£T11 KaT a LOU oucsiou acr<paAtcrnKO'O oops« Kat Il£Xp1 TOU 'O\jfOU<; TCOV A11~l1tp08£crWDV O<p£tAWV TOU, napa T11 O"UIlIlOP<PCO(J11 TOU o<P£tA£T11 crT11 XOP11Y118Eicra bt£UKoAuvcr11 TIl11llanKij<;

KaTa~oAij<;. (ap9po 59)

6.a. A vacrT£AA£'!at, 11£ T11V ano<paO"ll napoxij<; btEUKOAuvcr11s TIl11llanKij<; KaTa~oAij<;, 0 Xpovo<; napaypa<pij<; TCOV O<p£tAWV.

p. Ot 8taTa~£t~ T11s nap. 2 TOU up8pou 31 TOU v. 2972/2001, n£pi b1aypa<pij<; O<P£tAOIl£VCOV rtpot; TO lKA-ETAM stotpoprov, £<papIlOSOV'!at Kat (JTOU<; AOt1tO'OS <D.K.A.

'Y. OpiS£Tat 0 XPOVos £vap~l1s KaTa~oAijs crUvTa~l1s crt O<p£tA£TIJ·

(ap9pa 60 Kat 61)

7. IIap£X£Tat £~oucrtobOT11cr11, yta £Kbocr11 unoupyucrov ano<pucr£cov, 11£ tu; ozoie; i) pu81liSoVTat 8£llaTa A£t'!oupyia<; TIJ<; EtbtKijs Emtpomu; P'08IltO"ll<; Eooorov, Ka8wS Kat Ku8£ avaYKaia A£nTollsp£ta yta T11V £<paplloyij TCOV npocvcqispouevcov btaTa~£cov Kat ii) tpononotouvtm, uno T11v OPtsOIl£Vll

npoDn08£(J'll, pu8Ilicr£t<; TOU sv AOYCO K£<paAalou. (ap9po 62)

KE<I>AAAIO AEKATO

M£ ru; btani~£ts LOU K£<paAaiou aUTo'O pu81liSovTat 8sllaTa crX£TlKU 11£ T11v acr<paAtcrnKiJ TaKTonoi11cr11 rrpootomxou <D.K.A. Etoucorspc:

1.a. OpiS£Tat OLl: i) ot npo~A£n61l£v£s £tcr<pop£s 'Yta T11v ripta acr<paAtcr11 TOU TaKTlKO'O npooromxou nov npronv acr<paAtcrnKwv oopscov T.Y.~.K.Y. Kat T.A.I1.E.A., LO ozoio O"UvTa~tobOT£ho an6 TOUS eops«; aUTO'Os 11£ btaTa~£ts aVUAOY£<; TOU ~'llIlO(Jiou Kat TOU £tb1KO'O O"UvTa~to80nKOU Ka8£crTWLO<; TOU IKA-ET AM Kat £n£A£~£ Il£Ta T11V t(JX'O TOU v. 3655/2008, 10 zrponyouuevo Ka8EcrTcO<; ampuAlO"ll<;, 11£ ~acrll ns OtaTa~Et<; Tll<; nap. 17 TOU ap8pou 4 TOU v. 3513/2006, KaTa~uAAOVTat (JTOV TOIl£a crTOV onoto £vTax811K£ 0 <pop£a<; ij KAabo<; 0 onoioc ~ap'Ov£LO 11£ T11v KaTa~oAij T11<; Ki>ptas cruvTa~'lls KaT a TIJV £vap~l1lO"Xuo<; TOU v. 3655/2008. 0 1btos rousr«; KaTa~aAA£l tu; cruVTU~£t<; TOU npooconucou nou uznpsrsi, Ka8w<; Kat aUTOU rrou EX£l ijO'll cruvTa~toOOT1l8Ei. Tn napanavco £<papIlOSOVTat Kat yta TO npoocomxo TrOU EiX£ Il£TaTax8£i ij Il£Ta<p£p8£i (J£ 8£cr£t<; aAACOV uznpeouov zptv TIJV tv'!a~'ll TCOV ruuskov (JE UAAOUS qiopsk; aa<pUAlO"ll<; Kat snEAs~s TO nponvouusvo ac><paAlO"nKO auv'!a~to80TlKO Ka8£C>TcOs.

ii) Ot npo~A£noll£v£<; stotpope; yta rnv xuptn ampuA1C>1l TOU TaKTlKOU npoC>COntK01) LOU npcOllv T.A.~.K.Y., nou un11Ps1O'OC>E c>' aUTO KaT a rnv 1- 8-2008 Kat cruvTa~lobOLsho cno 10 oopsc aUT6, 11£ blaTa~sl<; avuAoys<; TOU

23

- 244-

L1THlOGiou Kat TOU EtDtKOU (J1)VTa~tODonKOU Ka8EGT(i)1"0~ TOU IKA-ETAM Kat En£AE~f. I-lETa TT]V tGXU TOU v. 3655/2008, TO npOT]yoUI-lEVO Ka8eGTcD~ a(J(paAtGT]~, GUwpwva I-lE n~ DtaTa~8t~ TT]~ nap. 17 TOU ap8pou 4 TOU v. 3513/2006, KaTa~aAAOvTat GTOU~ roust; nov oopsmv GTOU~ onoiou; EVTax8T]KaV Ot E'ITtl-lepoU~ KAaDOt ro» npcDT]v rcustou Kat GTOU~ onoiou; I-lf.Ta<p£p8T]K£ TO npOGW'ITtKO. Ot iDtOt TOI-lEi~ ~apUVOVTat Kat I-lf. TT]V KaTa~OAl1 Tll~ aUvTa~l1~ TOU~. EtDtKa yta to npOGW'ITtKO zou I-lETaTax8T]K£ 11 W:'W<p£p8T]KE coro LO npcDT]V T .A.~.K. Y., G£ 8eG£ts aAAWV UnT]p£(JlcDV zprv TT]V 1-8-2008 Kat DWTl1PT]G£ TO np0T]yoUI-lEVO Ka8£GTcD~, 01 npO~A£nOI-l£V£s £tG<pOp£s K'6pw~ aG<paAtGT]s, KaTa~aAAovTat GTOV TOI-l£a T.A.L1.K.Y. TOU T.E.A.~.Y., 0 onoto; ~apUV£Tat Kat I-l£ TT]V KaTaf3oAl1 TT]s GUVTa~l1s TOUS·

2.a. TIpo~A£n£Tat on:

To npoGAal-l~av61-l£vo uzro 1-10-2008, TaKTtKO npOGW'ITlKO TWV NOl-ltKcDV npOGcDnWV ~T]I-lOGlOU Aucniou E.T.A.A. (Evurio Tuusto Av£~apTT]Ta AnaGXOAOUI-l£VWv), E.T.A.n. M.M.E. (Evwio Tuusio AG<paAlGT]s npOGW'ITtKOU M£GWV Ma~tKl1s EVT]I-l£pcoGT]s), T .E.A.I. T. (Tuueio E'ITtKouptKil~ A(J{paAtGT]~ ID1WTtKOU Tousn), T.A.Y.T.E.K.Q. (Tcusio AG<paAtGT]s Y naAAl1Awv Tpan£~cDV Kat E'ITtX£tpl1G£WV Koivrp; Q<p£A£WS), T.E.A.n.A.L.A. (Tousio E'ITlKOUPtKl1~ AG<paAtGT]~ Kat Ilpovoue; AnaGXOAOUI-l£VWV GTa LcDl-laTa AG<paAEia~), TA.n.I.T. (Tuusio Ilpovour; IDtWTtKOU T ousu) Kat

To npo~A£n6I-lEVO ano 1-1-2007 TaKTtKO npOGW'ITtKO TOU OpyaV1GI-l0U AG<paA1GT]s EA£u8£pwv EnaYY£Al-laTtcDV (O.A.E.E.-v.n.D.D.), TO onoio Dl£n£Tat uzro ru; DlaTa~£ls TOU v. 3528/2007 (unaAAT]A1KOs KcOD1Ka) Kat aG<paAl~£Tat crov KAaDO (J1)VTa~£WV Kat orov KAaDO napoxcDV aG8£VEW~ LOU IKA-ETAM, unaYOVTat cr«; DWTa~£l(; TOU ap8pou 11 tou v.S. 4277/1962 (£lDtKO GUVTa~tODOTtKO Ka8£GTcD~ TOU IKA-ETAM).

p. 0 Xpovo~ UnT]pf.Gla~ TWV TaKTtKcDV unaAll1Awv TOU lKA-ETAM, 01 ozcioi npo£pXOVTat ano TT]V Etrnpin ~laX£lpt<JT]s E1DcDV Movozcoxiou EAAT]V1KOU ~T]l-loGiou «E~EME~», KaTa TOV ozoio £Aal-l~aVav aUvTa~T] Kat anODOX£s <JUYXpOVWs 8£wp£hat Ws XPOVOC; npaYl-laTtKl1s Kat <JUVTa~ll-lT]s U'ITT]p£Gla<; oro IKA ET AM Kat ETEAM, £<pOGOV Ol £vDla<p£p0I-l£VOl £'ITtGTpe\jfOUV ru; <JUVTa~£t~ non £Aa~av KaTa ro XPOVO aUTO Kat KaTa~aAAOUV TUXOV 1-lT] KaTU~AT]8ElO'£s KUTa TO «»; avw XPOV1KO DtaGTT]I-lU £lO'<POp£S yw 'IT]V KUpW

Kat TT]V £'ITtKOUplKl1 UG<paAt<JT]. (ap9po 63)

3.a. Enuv£PX£Tat GTT]V T pan£~u TT]s EAAaDos (T .E.), uno TT]V sxouevn TT]s DT]I-lOGl£UGT]C; TOU uno \jfl1<plGT] V0l-l0U, T] UvaAT]\jfT] TT]s KOlVWVtKl1s aG<paA1GT]s TOU npOGW'ITtKOU 'IT]s, GTOUS KAaDous KUpWS Kat £'ITtKOuplKils aUVTU~T]s, Ku8ffis Kat T] KU'Iaf3oAl1 un6 aU'Il1V TWV UV'I1G'IOlXWV napoxffiv O'TODS aa<pUAlal-l£VODs, I-l£AT] TOD npOaW'ITtKOU 'IT]<;, Ka8ffic; Kat atom; npo£px61-l£VOUs cero aUT6 l1DT] D1KatOUXous TWV ovrtcroircov napoxcOv.

p. TIUU£t, an6 TT]V iDw nuepounvtc, T] aa<paAlaT] TOU npOaW'ITlKOU TT]s T.E. yw K'6pw GUVTU~T] am lKA-ETAM Kat KUTUpy£hat TO «M£tOX1KO Tcusio YnUAAl1AWV Tpan£~us tT]s EAAaDos» (M£ tu; DWta~£ls tOU v. 3655/2008,

24

-245-

TO npwllv Tuusio LDVTU~EWV Ilpooromxou Tll~ TpUnESa~ TYJ~ EAAUOO~, ElXE EVTaXeEi ctov KAUOO auvTa~l1~ TOD lKA-ETAM).

y. IlpO~AEnEm,l ori:

H T.E. KueiaTUTat, KUeOA1KD~ OlUOOXO~, oe DAU ru OlKatWl-taTU Kat DnOxpEWO'Et~, rooo 'IOU lKA-ETAM, ocov a<pOpU O'TOU~ npOEpXO/-lEVOU~ ana TO npOaO)1tlKO Tll~ a()(paAtcr/-lEVOD~ Kat crDVTU~lODXOD~, ooo Kat 'IOU KaTapYOU/-l£VOU rcueiou,

o XPOVOS unaO'xoAllO'l1S O'TllV T.E. zpo Kat I-1ETU 'IllS EVTa~l1S O'TO lKAET AM, 8ECOPElTat on npaY/-lU'IOnOll1ellKE O'TllV ampUAtO'l1 'IllS T.E.

To crUvoAo 'IOU EVEPYllnKOU Kat naellnKOU TOO'O 'IOU npWllv T.L.TI.- T.E., zou EiXE n£plEAeEl aTO lKA-ETAM, ~UO'El 'IOU v. 3655/2008, onws EXEl Otal-1op<pco8d, ooo Kat 'IOU KaTapYOU/-lEVOU ruustou, nEplEPXETat uurooixutn O'TllV T.E., WS KUeOA1Kl1 OlUOOXO, uno rnv EnO/-lEVT] 'IllS Olll-100'1EUO'l1S 'IOU uno \jfl1<PlO'l1 VO/-lOU, xwpiS mv KaTa~OAl1 OnOlOUOl1nOTE oopou, TEAOus 11 OlKatWl-1aTOS TplTWV.

H npoxinrtouou OlKOV01-11Kij E1t1~UpUVO'1l 'IOU KAUOOU aUVTa~l1S 'IOU lKAETAM, AOYW EvTa~l1S a' UUTOV 'IOU T.L.TI.-T.E. KUTU TO XPOV1KO OlUO'Tll/-lU ana 1.8.2008 /-lEXPl 31.12.2010, TO U\jfOS 'IllS onoias ea Ka80p1aect us OlKOV01-11Kij /-lEAETll, aUI-1<pwvu I-1E ru E101KOTEPU 0plS0/-lcya, uqxnpeitut ana TO /-lETU<pEP0/-lEVO CYEPYllnKo, unEp 'IOU napunuvw KAUOOU auvTa~l1S'

0.- LUO'TijVETat «LU/-l~OUAlO Aa<puAlO'l1S Tll~ TpunESas TllS EAAUOOS», TO ozoio ano<paaiSE1 Y1U oAa ru eE/-laTa non avi]Kav ouuqxovc us ru KaTaO'TanKU 'IOU TOTE T.2:.TI.-T.E. Kat 'IOU METOX1KOU TUl-1ctOU YnaAAl1AWV TpunESas TllS EAAUOOS, O'TllV aPI-1001OTllTU 'IOU OlKctOU .6.L01KllnKOU LU/-l~ouAiou. KaeopisETat 0 Tponos cruYKPOTllallS 'IOU LUI-1~OUAiou, TO ozoio EXE1 TP1ETij ellTcta, 11 crUveEO'l1 'IOU (EnTa/-lEAE~), KaeWS Kat eEl-1aTa nOD uoopouv TO XPOVO UO'<pUA10'1l~, TOV unOAOY10'/-l0 'IOU noco» 'IllS O'UVTa~YJ~, 'Ill OtaOOX1Kij aa<pUA10'1l K.An.

E. TIapEXETat E~OUO'lOOOTllO'1l O'TOV Y noupyo Epvuoioz; Kat KOlVWV1Kl1~ Aa<pUAlO'l1S, /-lETU ana YVW/-lll 'IOU .6.101K11Tij TllS T.E., va pUel-1iSE1 Ku8E SijTlll-1U non npoxunret ano rnv £<pap/-l0Yl1 TWV napanuvw OtaTU~EWV. (ap8po 64)

4.u. OpiSETat, uno rnv cvcospouevn E1t1<puAa~11, on, ot aa<paAlO'/-lEVOl Kat ot cruvTa~LOuX01 TllS EntKOUP1KijS auvTa~l1S TOU Tcustou AAAllAo~oije£la~ Tlpooromxou rEVlKl1S Tpanssus TllS EAAaoos (T.A.Il.r.T.E.), unayovTat unOXP£conKU O'TO Evinio Tuusto EmKOUplKY]S AO'<pUAlO'l1S MlO'8WTWV (E.T.E.A.M.) ana rnv npwTll TOU /-l£eEn0I-1£VOU /-ll1va ano TO /-lijVU Olll-1oO'i£uO'llS TOU uno \jfij<PlO'l1 VO/-lOU.

p. I1poO'oLOpiSOVTat ot £~atPEO'£lS ana TYJV napunuvw unaywyij, Ka8ws Kat Aoma 8EI-1ma O'X£TlKa /-l£ UUTijV (uvrryvroptorp; Xpovwv, £navunoAoY10'/-l0S cruvTa~Ewv K. An. ).

y. 0 T0I-1EUS E1tlKOUP1KijS AO'<paAlO'1lS MlO'8wTWV NO).11KWV Tlpootonrov .6.YJ/-loO'iou .6.1KU10U (TEAM - NIl.6..6.) , 'IOU Tuusiou Emxoupucrp; Aa<puA10'1lS .6.lll-1oO'iwv Y nUAAijAwv (TEA.6. V), svtnooctm O'TO Evuno Tuusio EmKOUplKl1S AO'<paAlO'llS M10'8wTCDV (ETEAM) Kat napEXETat £~OUO'lOOOTY]aYJ O'TOV Y noupvo Epyaaias Kat KOlVWV1Kl1S Aa<paA10'1lS vo.

25

- 246-

PUSlliC;;Sl, 11£ uno<puaTJ rou, KaSs SSIlU nou npoKlmn;l Ku'Ca 'CTJV S<PUPIlOYTJ TTj~ sv'Cu~TJ~. (ap9po 65)

S.a. IIpOpASnSTal on, 'Co J.lOV1J.l0 npOaU)1[lKO 'COw opyuvtourov 'COntKTJ~ U1)'roblOiKTJcrTJ~ (O.T.A.) non unuaxoAshat cru; uVa<PSPOllsVS~ oro apSpo 4 TOU v. 3660/2008 spyuais~ (unuaxoATJaTJ as aUYKOlllbTJ Kat UnOKOJ.llbTJ, uercoopc, blUAOYTJ, smorcotc, Ku'CuaTpo<pTJ unopp11lllanuv, os ouvepystc auv'CTJPTJaTJ~ Kat S1ClaKSUTJ<; rrov usorov KUSUP10TTJ'CU<; K.An.), 'Co oaoio ua<puAiSsTUl yta S1ClKOUP1KTJ a1>VTU~TJ aTOV TOIlEU Aa<paAlaTJ<; LlTJIlOnKwv Kat K01vonKWv YnuAATJACOV «T.A.Ll.K.Y.» 'COU T.E.A.Ll.Y., UnOKSl'"Cat uno TO blOplallO TJ 'CTJ 1l0V11l0'CTJTU TOU, a'CTJv KU'CUPOATJ npOaSSTTJ~ £lblKTJ~ sla<popa<; 2% (S1ClIl£plsOIl£VTJ Ku'Ca 0,75% crov SPYObOTTJ Kat 1,25% aTOV ua<puAlaIlEvo) sni ron zooou rorv ua<puAlO"TECOV unoboxwv £ni rou ozoion DnoAoyiSoVtal 01 etcoope; yta rupta aDv'Cu~TJ. To nupunavco npoorozuco say SXSl ~bTJ npoaATJ<PSsi TJ blOPlO"Ssi TJ 1l0vt1lOn01TJSsi, unays'Cat uvcopouucd cru; nupunavco puSlliast<;, ucrspc uno uhTJaTJ rou, Ku'CupaAAovra~ 'CTJv npoaSs'CTJ StbtKTJ stooop«,

p. Ekaniss'Cat yta TO nupunuvco npoorozuco, nOD au IlnATJPWV£l n<; npoi.inoSEm;l<; auVTu~lObO'CTJaTJ~ IlS n~ bta'CU~Sl~ rtspi pupSCOV Kat UVSUY1£lVWV snuyysAllaTcov Kat auVTU~lObOT£hat Y1U KDpta aDVTU~TJ uno TO LlTJllomo, ouuqxovo IlS r«; btU'CU~Sl<; 'COU apSpou 4 TOU v. 3660/2008, S7rlKOUP1KTJ aDVTU~TJ, uno TOV TOIlSU «T.A.Ll.K.Y.» rou T.E.A.Ll.Y., srpooov EXS1 aUllnATJPWaSl r«; iblS<; npoi.inoSsasl<; rrou UnUl'"CODv'Cat KaSs oop« uno TO Ll TJ uooto,

y. OpiSS'Cat 0'C1, TJ aUVTU~lObOTTJaTJ npuYllu'Con01siTat IlSTa uno uvuyvwptaTJ Kat s~uyopa 'COU SAaxlO"'COU UP1SIlOD STWV ua<paAlO"TJ~ etc pupsu Kat UVSUY1£lva mUYYSAIlU'CU non ununODV'Cat KaSs oop« uno TO Llllllomo yta auVTu~lObOTTJaTJ, IlS n<; npoi.inoSsaSt<; UUTE<;. H uvuYVWPlO"Tj Kat £~uyopa npuYlluTonOld'Cat ouurprovu ue TU 0P1sOIl£VU.

b. IIupsX£Tat TO blKUicollU auvTu~lObOTTjaTj<; uno TOV TaIlSU «T.A.Ll.K.Y.» TOU T.E.A.Ll.Y., ouuqxov« IlS TU nupunavco Kat yta npoaconu TU oztoin Ku'Ca rnv EVUp~Tj 1aXDo<; rou uno \jfTJ<plaTj vouou SXOUV TJbTJ auv'Cu~lObOTTjS£i uno TO LlTJIlOmo, 11£ paaTj ru; blu'Ca~sl<; TaU apSpou 4 TaU v. 3660/2008.

(ap9po 66)

6.a. TIpopAEnsTUl TJ unoxpsconKTJ unuycoYTJ, a'CTJv ua<paAlaTJ TOU TOIlEU LDV'CU~Tj<; TIpoaC07rlKOD HIlSPTJmCOV E<pTjIlSPlbCOV ASTjvWV Kat EkaaUAOviKTJ<; Kat TaU Aoycpmouou Avspviut; TIpoaCOntKOD HIlEpTJmCOV E<PTJIlEpibCOV ASTjvWV Kat 8saaUAOviKTj<; 'CCOV oucsicov KAabcov TOU Evtaiou Tcustou Acr<paAlaTj<; TIpoaC07rlKOD Msotov MUslKTJ<; EVTjIlEpCOaTJ<;, TOU npooromxoo nou unuaXOAEhat as Iliu uno ru; SlblKOTTjT£<; zou OpiSOVTat oru; nup. 6 Kat 7 rou apSpoD 5 TOU n.b/'"Co<; 28411974 (rruvrructsc, blOlKTJnKOl Kat btaX£lplO"nKOl UnaAATJA01), KUTa xupto £7r<XYYEAIlU, 11£ IllO"SO, m: a£Albu TJ nUATJ TOU btablK'CUOU nou btaTTJpOUV 01 TJIlEpTJmE<; £<PTJIlEPlb£<;, 01 onoie; EKb1bov'CUl crone VOIlOU<; ASTjvWV Kat 8EO'auAOVtKTJ<; TJ unuaxoA£hat cs EntXEtpTJaEl<; nou EbpEUOUV aTTJV EAAabu 11£

26

-2-41-

U1toKAStCrttKi] ap/lOOtOTrrra T11v napoxi] usoto TOD OtaOtKTl)OD

OnnKOaKODernKOU nSptSXO/ltVOD, crU/l<pwva us ru OptSO/lSva.

p. OpiSSTat on, scv Kanowc; acr<paAter/ltvoc; tXSt Kat aAA11 anaerXOAr]er11, uzopst va DnaXeSl ornv napanavw aer<paAtcrYj snv erDvTptxoDV ot npounoeterStC; Dnaywyi]c; TOD cs aDTi]V.

y. KaeopiSoVTat TO U\jJoC; TWV KaTa~aAAO/lSVWV spvooonxrov Kat

aer<paAternKWV etceopdrv, KaeWC; Kat 11 ~alJY] DnoAoytcr/lOU TODC;.

a. TteSTat DnoxpEwerYj yta ru; E1tlXEtpi]erae; nOD opaerTYjpWnotOUVTat crnv YjASKTPOVtKf] svnusproor], Eiernpa~Yje; aYYSAweri]/lOD yta rt; Ota<pYj/llerSte; Kat tc Enl nAYjpW/lij OYj/lomEU/laTa nOD npo~aAAoDV, /lterw TOD OtaOtKTuoD, oro iow nooocro nOD npo~Atn£Tat KaeS oop« yta TODe; TYjA£onnKOUe; erTae/lOUe;. To aYYEAtOerYj/lO xnroveuerct croix; npO~AEno/lEVODe; <popde; KaT a TYjV iOta avaAoyia nOD npo~AtnoDV Ot terXUoDerEe; OtaTa~£tC;.

E. Ot OtaTa~Ete; TOD apepOD 33 TOD v. 2429/1996, KaecOe; Kat TWV cvmpspouevcov ano<paerEWV nOD tXODV erxterYj us ru; OtaotKaeriEe; £iernpa~Yje; Kat anoooerT]e; TOD ayysAwerij/lOD ana TODe; paOto<pwVtKOUe; ij TYjAsonnKOUe; erTaellOUe; ij nEpWOtKa, tXODV avaAoyYj E<paPlloyij Kat yta ne; E1tlX£lpijerEte;

TOD uno \jfij<ptCJY] apepOD. (ap9po 67)

7. PDelliSovTat et/laTa crD/l~am;Wv spyoAa~iac; stutpsuhv napoxi]c; unnpeouirv. Eiducorspu:

(1. Orcv TO LlYj/lomO, rc v.n.o.o., Ot O.T.a., Ot rpopeu; Kat ot opvcvtouoi TOD oYjlloerwD rouse, avaetToDV ij npoxnpucoouv otaywvtcr/lo yta napoxij Dn11PEmwv Kaeapterllou ij <puAa~Yje;, O<pElAODV va SYjTOUV ana ne; £TatPElSe;, IlETa~U aAAwv:

TOV aptello TWV Epyaso/ltvwv

- ne; Yjlltp£c; Kat ne; WPEC; spyaeriae;

TYj crDAAOY1Ki] erull~aerYj spyaeriac; ornv onotc DnayovTat ot EpyaSO/lEYot TO U\jfOe; TOD npounoAoyter/ltvoD nooou nOD orpopn ru; naerYjC; <puerswc; VOlltIlSC; anoooxtc; aDTWV TWV EpyaSolltvwv

TO U\jJoe; TWV aer<paAternKWV stotpoprov us ~aerYj rc npounoAoyteretvTa no era

ru TSTpaYWV1Ka /ltTpa Kaeaptcrllou ava crouo, orov npOKSLTat yta Kaeap1erllO XWpWV.

13. EpyoAa~Oe; nOD avaeETEl TYjV EK'tEAEerYj TOD tpYOD ij ).lEpOe; TOD EPYOU os unspyoAa~o, Dnoxp£OUTat a/l£era va SVY]).lEpcOVEt Eyypa<pWe; TOV anootKTYj TWV umjpeotcov. 0 EpyoAa~oc; Kat ° DnspyoAa~oC; EDeUVOVTat aAAYjAEYYUWC; Kat su; OAOKAYjPOV svcvn TWV EpyaS0).ltvwv yta TYjV KaTa~oAij TWV naerYjC; <puerEWe; an600xwv Kat aer<paAtcrnKcOV sunpoprov.

y. Otcv Ot unYjpEeriEC; ij Ot SnLTpOnEe; napaKoAOUeYjerYjC; KaAijc; EKTtAEerYjC; TOU spyou TOU anoOtKTYj TWV umjpsouov, OtanterTcOvoDv napu~aerEtC; TWV oporv TOU napoVTOe; apepou KUTa TYj OUiPKEta uAonolYjerYje; ron tpYOD, Yj crU).l~u(JYj KU'CuyytAAc'CUt. Otov ot napa~a(JEtC; Olanter'CcOvov'Cat Ku'Ca rnv napaAu~ij TOU spyou, rc OlKatcOlla'Ca nOD czoppeouv uno 'CYj crU).l~a(JYj OEY uccvonotouvtot, KaTa~aAAov'Cm, O).lWe;, ana TOV anootK'CYj TWV umjpeouov

27

ot arrO'bO'XES crone EpyaSo~EVO'DS Kat arrO'bibO'v'tat ot ampaAtcrUKES roue EtmpO'PES·

o. Oruv ot EAEYKnKO'i ~l1xavt(J~O'i rou LW~aWS Em8EwP11cr11C; Epyacria~ (LEI1E) Kat rou IKA - ET AM btamcr'twVO'DV rrapa~ao"EtC; non coopouv rnv aoilAon11 Epyacria, rnv rrapavO'~l1 arracrxoA11O"l1 aAAO'OarrWV il rrapa~acrEtC; 't11C; EpyanKilc; Kat ampaAtcrnKilc; vououecicc, EV11~EPWVO'DV Eyypa<pw~ rov arrO'bEK't11 'tWV umjpsoubv, Erricr11C;, tov EV11~EPWVO'DV Kat ym U~ rrpa~Et~ Emf3O'Aile; zpocrtuou nou a<pO'PO'UV ne; ovorrspco btarrtcrHo8EicrEe;

rrapaf3ao"Ete;. (ap9po 68)

8.a.i) LDcr'tilvE'tat crov Opyovtouo ArracrxoA11O"l1e; EpyaUKO'U LlDVa~tKO'U (O.A.E.Ll.), AO'yaptacr~oc; ~E 'tl'tAO' «EtOtKOe; AO'yaptacr~oc; ErraYYEA~anwv (E.A.E.)>>, /--IE otKO'VO'~tKl) Kat AO'ytcruKil aDw'tSAEta. LKO'rrO~ rou stvrn, 11 KaAU\j!l1 nov barravwv ym tutporpupucxsutucf Kat voooxousuncn rrEpi8aA\j!l1 'tWV EAED8spwv ErraYYEA~anwv ~E'ta 't11 otaKO'rril rou ErraYYEA~a't6e; roue.

ii) Tlopot WD AO'yaptacr~O'u arrO'tEAO'Uv:

TO' 60% 't11s ~l1Vtaiae; a'tO'~tKl)e; EtO"<pO'pa~ ampaAt(J~EvcoV ron O.A.E.E. zou 8EcrrriSE'tat ~E bta'ta~Ete; WD zopovro; ap8pO'D WD uno 'l'il<Pt<J1l VO~O'D.

Ot 'tOKOl TaD KE<paAaiO'D rou Aoyaptacr~O'u Kat Ka8E rrapO'xil arro xaptcrnKl) urrin.

p.i) LDcr'tilVE'tat crov Opyovtouo EpyauKile; Eortce; (O.E.E.), AO'yaptacr~o~ ~E 'thAO' «EtblKOe; AO'yaptacr~oe; ErraYYEA~anKl)e; Eorioz; (E.A.E.E. )>>, ~E oucovouucn Kat AO'ytcrnKl) aD'tO'tEAEla.

ii) Ilopot WD AO'yaptacr~O'u arrO'tEAO'Uv:

TO' 40% 'tlle; rraparravw uvorpepouevrp; ~l1vmiae; crouuop; storpopra; rorv acr<paAt(J~£vcov rou O.A.E.E.

MEPO'C; rn; rrpO'~AErrO~EV11C;, ~E ru; bm'ta~EtC; rou ap8pO'D aD'tO'U, Etcr<pO'pac; 'tow cruv'ta~lOuxcov rou O.A.E.E.

Ot roxoi rcov KE<paAaicov WD Aoyaptacr~O'u. Ka8E rrapO'xil arro xaptcrnKil urric.

iii) LKO'rr6e; WD AO'yaptacr~O'u sivrn 11 opyrrvcoor] Kat 11 E<pap~O'Yil rrpO'ypa~~a1cov KotVCOVtKO'U WDPtcr~O'U, bmKO'rrWV Kat EKbPO'~WV. LltKatO'UXOl 1COV rrapO'xWV rou AO'yaptacr~O'u stvct ot 1a~EtaKa svnuspoi ampaAlcr)..lEVOt 10D O.A.E.E., ot crDv1astoUXOl 'tOD Opyovtouou, Ka8cbe; Kat rn ~EA11 HDV otKO'YEVEtWV WDe;.

Y. @EcrrriSE'tat, ym 't11V KaAD\j!l1 'tWV rraparravw rrapO'xWV, a'tO'~tKil ~l1Vtaia stotpopn aO"<paAtcr~Evcov rou O.A.E.E. U\j!O'D~ rrEv1E (5) EYFn, 11 onoiu ouvetoaprrrrsrm us ru; 1aKnKEC; Et<J<pO'PEe; 1O'D Opyovicuou Kat xutnvsustrn crE nococro 60% DrrEp rou E.A.E. Kat 40% DrrEp rou E.A.E.E., cuuqxovo )..lE rnv O'Pti:;;O)..lCV11 btabtKacria.

o. @Ecrrrii:;;E1at )..ll1Vlaia Elmpopa U\j!ODC; cvoC; (1) EYPn, 11 onoiu rrapaKpa'tEl'tat arro n~ Kamf3aAAO)..lEVEC; arro tov O.A.E.E. crDv1asw; 8w8EKa (12) unvcov Kat arrO'8i8E1at 0"1O'V E.A.E.E., us oxono 'tll O"D)..l)..lE1O'xil1COV cruv'tastoUxcov rou O.A.E.E. ore rraparravw uvorpepouevc rrpO'ypa)..l)..la'ta KotVCOV1KO'U roupiouou, Ka8wc; Kat rnv OlKOVO'~lKil evicrXDO"l1 't11C; Ouoonovoir«; Kat 'tCOV

28

~COllu'tdcov ~UV'tU~WDXCOV 'tOU O.A.E.E. 0 rpoao; i5taeEcrll~ Kat Et()(pOpa~

'tOU nooo» curo» KUeOpiSE'tat IlE unoupyucil un6<puo'Tj. (ap9po 69)

9.a. I1popAtnE'tUt on 01 tAEYXOl nou i51EvEPyouvrat IlE n~ Wxuoum::s bta'ta~Ets otu; E1ttXElp~crEl~ Kat YEV1K6'tEPU orou; XcOpOU~ Epyucriu~, un6 UnUA/~~AOU~ tou fEV1KOU Xnustou ron Kpnrou; Kat un6 'tEXV1KOUs Kat UYElOVOlllKOUs E1tteECOPll'tt~ Epyucrius 'tOU ~.EI1.E., uzopouv vc i51EVEPYOUV'tat Kat un6 IltK'ta KA1llUKta EAEYXOU unO'tEAouIlEVU uzto unuAAilAOU~ Kat 'tCOV i5uo U1t11PEcrtcOV.

p. PueIlU';;OV'tat eEIlU'tU crXEi5tacrllou, npOYPullllunallOu, ouvroviouou Kat

cuyxpornorp; trov nupunavco uuctrhv KAtllUKicov. (ap9po 70)

10.a. I1uptXE'tat 11 i5uvu't6nj'tu IlE'tu<popa~ 'tOU npootomxou nou U1t11PE'td, Ku'ta TIl i511lloatEUcrll 'tOU uno \lfil<Pta11 vouou, IlE axta11 Epyucriu~ touorucou i5tKuiou noptcrou XP6vou crnv uno EKKueapla11 stutpetc «OAUIl1ttUK6 Xcopt6 2004 A.E.».

p. H IlE'tU<pOpU rcov unuAAllACOV uutrov ytVE'tat Ucr'tEPU cero uhllcr~ roix; svrot; cruYKEKPllltvll~ npoeEalliu~, os Y 1t11pEatE~ rou 0PyuVWIlOU EpyunKll~ KU'tOlKtU~ (O.E.K.) il opycviourov il sruipeuov nou unayov'tat ornv Enon'tEiu 'tOD Y noupysiou Epyuoioz; Kat KOlVCOV1K~~ Aa<paAwll~.

y. PUelliSov'tat etllu'tu aXE'tlKa IlE 't11 IlE'tu<popa ron nupunavco npOaC01tlKOU, 11 onoio eu ytVEt os u<pla'taIlEVE~ KEVt~ etcrEl~ Kat scv bEV unapxouv cs uV'tta'tOlXE~ non eu aua'tueOUV UU'tOi5tKatU, IlE un6<puall ron npuootou unoupyo». ~'t0 IlE'tU<PEpOIlEVO npoomnuco i5£v O<PEtAE'tat KUlliu unoSlll-·tlCOa11·

.0.cv uzopsi vc IlE'tU<pEped 'to npootomxo nou unllPE'tEi:

IlE axtall tlllllae11~ EV'tOAll~, to onoto unOAUEtat IlE KU'tUPOAll 'tll~ V61l11l11~ unOS11lltcoall~,

IlE un6mraGll crnv srmpetc, 'to onoto IlE'ta 1'11 Auall~ 'tll~, E1tta'tpt<pEl oru; eta£t~ nco KUtE1XE.

O. I1uptXE'tat 11 i5uvut6't11'tu nupullovil~ ornv srmpstc, IltXPl btKU (l0) urourov, IltXPl 'to ntpu~ 'tll~ EKKUeapla11~·

E. Kurnpysinn 'to tEAEUtUtO Eba<pto 't11~ nup. 10 ron apepou 1 rou v. 2819/2010 1WU npOpAEnEl rnv un6Aua11 6AOU ron npOaC01ttKOU IlE crXtcrll £pyuatu~ tOlCOttKOU i5tKUtOU Kat us Q"'I)IlPucr11 Elllltaell~ EV'tOAll~ IlE'ta 'tll Auall 'tll~ srtnpstoz; (ap9po 71)

10. I1popAtnEtat ott, yta rnv unoslllltcocr11 tCOV euzstpojvcouovcov Kat U~tOAOY11'tcOV zou cruIlIlE'ttXOUV os Enttpont~ Kat ollai5E~ Epyuaiu~ HOV i5taycovtallcOV 'tOU E.~.I1.A., IltXPl vu EKi50eEt 11 npOpAEn61lEYll coto ru; i5tata~EV; t11~ nup. 8 tOU apepou 19 tOU v. 3614/2007 K.U.U., wxuouv 01 i5tata~El(; ron apepou 17 TOU v. 3205/2003 (UIlOlPt~ cruAAOY1KcOV opvovorv), ovcopoutx« cero T11v EvuP~l1 uAonoillcr11~ TCOV E1ttXEtP11crtaKcOv Ilpoypuuuorcov Kat KUTa nuptKKAla11 TOU apepou 40 TOU v. 84911978 (zou UVU<ptPETat aE uVUi5POlllK6TlltU IltXPl Ev6~ srou; un6 rnv tKi50all Tll~

aXEnKll~ npa~l1~ yta KUtUPOAll unoAupcOv). (ap9po 72)

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11.a. Msuovovrm ana DWDsKa (12) as OKTW (8) Kat J.lsTa<pEpovTat ctu ypa<p8ia 'IOU Y noupyou Kat 'IOU Y ouzoupvou Epyaaia<; Kat KOtVCOVtKil<; Aa<paA,taTj<;, Ka8m<; Kat 'IOU lsVtKOU Ipal-ll-laTEa KotVCOVUcTl<; Aa<paA,tall<; ot 8East<; 81DtKmV ouvepvcrov nou DtaTTjPTJ8TjKav aTTj lsvtKTJ Fpuuunrst« KotVCOVtKmV Aa<paAiascov I-len! rnv KaTapYllall Tll<; EtDtKTJ<; Ipal-ll-laTeia<; LUVTOVtal-l0U Opvuvtourov Kat <D0PECOV Y noupvstou AnaaXOAllaTj<; Kat Koworvucnc Ilpocruotnc.

13. EnavaKa80pisoVTat ru optc nEpa ano Ta ozoic ot anoAuaSt<; nou vivovtut ana sntxstpilast<; il SKl-lsTaAAsuaet<; 8SCOpOUVTat ol-laDlKE<;. LUYKSKptI-lEva: aa) M£Xpt E~l (6) spyas0I-l8VOU<; yta sntxstpTJast<; TJ SKl-lsTaAAsuaet<; rtou anaaXOAOuv sixoot (20) ECO<; sxurov nSv1lvTa (150) spyasol-levou<;, ovrt I-l£xpt rsoospu; (4) spyaS0l-lsvou<; yta sntxstpTJael<; TJ eKl-lsTaAAwaet<; noo anaaxoAouv ana stxoot (20) ECO<; DtaKOma (200) aTOl-la nou taXUsl onuspn. 1313) Ilocooro 5%, uvri 2-3% zou taxust, 'IOU npOaCOTrtKOU Kat I-l£Xpt tpurvtc (30) epyas0I-lSVou<;, yta SntxstpTJast<; TJ SKI-lSTaAAsuasl<;, non anaaxoAouv navco ana sxurov zsvnvt« (150) spyaSOl-lsvou<;.

y. OpisSTat, cno Eva (1) unvo £CO<; E~t (6) I-lTJvs<;, avaAoya TO XPOVO uTrTjpsaia<; TOU unaAATJA,OU, TO XPOVtKO DtaaTlll-la SVTO<; 'IOU orroiou SPYODOTll<; DUVaTat va npOstDonotTJaa syypa<pco<; UnaAATjAO TOU axsnKa I-ls TTjV KaTaYYSAia uqnotnusvrp; aUI-l~aaY]<; spyaaia<; ooptcrou XPOVOU, 11 onoio EXS1 O"Uva<p8si yta XPOVtKO DtaaTlll-la nspov TCOV DUO (2) I-lTjvmv.

EpYODOTTj<; 0 onotoc DSV KaVSt XPTJaY] TTj<; DuvaToTllTa<; tyypa<pll<; npostoozoinorp; KaTa~aAAsl aTOV anoAu0I-lSVO rnv anOSTjl-llcoaTj rrou npo~AtnSTat ana ru; Opts0I-lSVS<; DlaTa~St<;.

EpYODOTTj<; 1WU ztpostoonotsi syypa<pco<; TOV spyas0I-lSVO KaTa~aASt aTOV anOAU0I-lSVO rnv npO~A~mOl-lsVY] ana tu; DtaTa~sl<; TTj<; spyanKil<; vouousotcz; anOslll-licoay], yta rc XPOVta spyaaia<; ztou EXSt O"Ul-lnAllpmaSt 0 anOAU0I-lSVO<;, os nspinTcoall KaTayysAia<; KaTOntV nposlDonoiTjall<;.

(). LTY]V nspimcoall zou Tj anOslll-licoall AOYCO KaTayysAias 'IllS aUJ.l~aO"11S spyaaia<; unsp~aivst n<; anoDoXES DUO (2) I-lllVmV 0 SPYODOTllS unoXPSOUTat va KaTa~UA,A,Sl KaTa TTjV anoAuall uspo; TY]<; anOSlll-licoallS zou avnaTotxsl otu; anoDox£<; DUO (2) unvdrv. To unoAomo noco KaTa~aAASTat as Dtl-lllvtais<; DOaSt<;.

E. I1aptXSTat TO OtKaicol-la 1:11<; aU1:aa<pUAlO"11<; yta spyaS0I-lSVou<; llA,lKia<; 55 ECO<; 64 sttov, TCOV ozotorv 11 aUl-l~aall spyaaias KaTayytAAsTat avs~apTTjTa cv npoxsrrct yta Ol-laDtKES TJ I-lSI-l0VCOI-lEvS<; anoAuaelS, uno rnv npouno8sall on nnpnuevouv avspyot.

LTTjV nspinTCOaTj aUTTJ 0 EPYOOOTllS O"UI-lI-lST£XSt us TO 50% xm 80% 'IOU xoorou; 1:11S aUTaa<paAtallS yta aa<paAtaI-lEVOUS llAlKias 55 srrov tcos 60 E1:mV Kat yta aa<paA,tal-l£VOUS 60 srrov O"Ul-lnAllpcol-l£VCOV £COS 64 E1:mV aVTia1:Otxa Kat Yla XPOVtKO DlaaTlll-la I-l£Xpt rpin (3) XpOVta. 0 apt81-l0<; 1:COV anOAU0I-l£V(J)v TjAlKias 55 £(J)S 64 E1:mV, DEV unopsi va unEp~aivEt 1:0 DSKa TOtS EKaTO (10%) 'IOU aUVOAtKOU apt81-l0u T(J)V anOAU0I-lSV(J)v.

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O'T. TIaptXETat Tj bUVaTOTTjTa (HaV O.A.E.,1. vc KaTapTit;;a Kat va uAanOlEl EtbtKU npaYPUJlJlaTa OlKaVaJltKT]<; EvicrxucrTj<;, ym TTjV KUAU\j/Tj Tau Aamau xoorouc amaCJ<pUAtcrTj<; nov npocvnrpepousvrov acr<paAtcrJltvcoV.

H banUVT] I'ta rn ovorrspm npaYPuJlJlaTa ~apuvE1 rov KAuba AAEK.

ME ano<pacrTj Tau Y noupyo» Epyacria<; Kat KOlVCOV1Ki]<; Acr<pUAtcrTj<;, puSJlit;;aVTat 01 OPOl, 01 npounaStcrEt<;, Tj buvaTOTTjTa E1tlJlllKUVcrTj<; crE ESatPETtK8<; nEpmnDcrE1<; Tau xpovau TTj<; TPtELOU<; KUAU\jfTj<; TCOV banavwv aUTacr<puAtO"Tj<; JlE rropoin; Tau AAEK, Ka8w<; Kat Ku8E UAATj avaYKaia AEnTa Jl8PEtU.

Eni()Tj<;, a O.A.E.,1. uzopet va KaTapTit;;E1 npaYPuJlJlaTa, cruJl<pcova JlE ru; aptt;;OJlEVE<; 8taTUSEt<; [E1tl8oTTjCJ11 JltXPt Kat TO' EKaTO T01<; EKaTO (100%) TCOV acr<paAtcrTtKWV etcoopcov (EPya8aTwv Kat Epyat;;aJltvcov K.An.)], yta TT] 8taTT]P11cr11 TCOV 88crECOV Epyacria<; TCOV Epyat;;aJl8VCOV TjAtKia<; 55-64 ETWV.

~. Evrriooovrut, aUTa8tKaico<;, CJE npoypaJlJla LOU O.A.E.,1., yta TTjV E1tlXapT]Y11CJ11 TCOV acr<paAtcrnKwv eioooprov zou rou; ~apuvauv 01 Epya8oTE<; rrau npacrAaJl~UVauv vEaStcrsPxoJlsvau<; crTTjV ayapu spyacria<; 11AtKia<; KUTCO TCOV 25 STWV Kat roue aJlEi~auv JlE rn ovoovrc rsoospn TOl<; EKaTo (84%) Tau KaTWTaTau ~amKau Jltcr8au T] nuspouiotltou, onco<; aUTO apit;;sTat Ku9s oop« coto TTjV E8vtKi] !SVtKi] LUAAaytKT] LUJl~acr11 Epvuou«; (E.! .L.L.E.), uno TTjV aptsoJlsVT] npaDno8s<J1l.

11. ,1uvaVTat va KaTapTit;;aVTat, JlSTaSU epyooororv Kat aTOJlCOV nou 8Xauv cruJlnATjpWCJEt TO' 150' sro; TjAtKia<; JltXPt Kat TO' 18° 8Ta<; TTj<; TjAtKia<; roue, St8tKt<; cruJl~ucrSt<; JlaSTjTsia<; Jl8Xpt svo; (1) srouc, JlE oxono TTjV anoKTTjcr11 8SStOTT]TCOV. 01 SV AOYCO JlaS11TSuOJlSVOl AaJl~UVauv TO' s~8aJlT]vTa TOl<; sxrrro (70%) Tau KaTWTaTau nuepoutotliou T] Jltcr8au T11<; E.!.L.L.E. Kat acr<paAiSaVT(ll otov KAu8a acr<paAt()Tj<; acr8tvsta<; CJE £180'<; Kat 1 % KaTU Tau Ktv8uvau awxT]JlaTa<;.

Enicr11<;, apisSTat: i) a JltytcrTa<; aptSJl0<; TCOV coprov Jla811T£1a<; TCOV ev AOYCO aTOJlCOv cvc nuepc Kat S~baJlUba, ii) TO' xpaVtKO btuCJT11Jla T11<; 11Jltpa<; oro ozoio anayopsUSTat 11 ucrK11CJ11 LOU KaSscrTwTa<; Jla811T£1a<; K.An.

O. Tpononotouvtm btaTUSEt<; Tau up8pau 1 Tau V. 3385/2005 cvnoopucn JlE TO' U\jfa<; T11<; anat;;l1Jlicocr11<; ym unEpCOptaKT] anacrxoA11()Tj Jltcr8COTWV non spyuSaVTat os E1ttXStpT]CJEt<; crn<; anais<; s<papJlOsETat crUJl~anKO oipupto spyuou«; LUYKEKptJltva apit;;sTat os:

20% ano 25% 11:OU taxu£l, 11 npaaau~l1a11 sni TOU KaTa~aAAOJlSVOU copoutotliou, yta T11v KaTa~aAT] aJlOl~T]<; ntpav Tau cruJl~anKau copcpiou Epyacria<; TuN 40 «iprov (ym n8vTs (5) snmA8av wps<;)

40% ano 50% nou tCJxust, 11 npacrauS11cr11 sni TOU KaTa~aAAOJl£VaU copoutotliou, yta Ku8s wpa VOJllJl11<; unspcopia<; Kat JltXPl T11 crUJlnAT]pcoa11 sKaTOV sixoot (120) oiptov ET11crico<;. H aJlO1~ll yta T11v ntpav TCOV npouvcoepopsvrov coprov vOJltJl11 unspCOptaKT] anacrxoA11cr11 stvrn TO' KaTa~aAAO).lSVa ropouiotho npaaau~l1Jltva KaT a 60% ano 75% zou taxuEl aT] uspn

80% czo 100% nou tCJXUSl crT] uspu, 11 npacrau~l1a11 sni Tau KaTa~aA)~O!lsvau ropojuoutou, Yla Ku8s wpa KaT' s~aipsa11 unspcopia<;.

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1. I1apsXETat l] bUVaTOTl]Ta xopijyl] O'l] C;, ~E U7W<paO'EtC; TOU Y zoupyou EpyaO'iac; Kat Kowovuop; AO'<paAtO'l]C;, abEWC; UnEpcoptaKijc; anaO'XOAl]O'l]C; TCOV ~t0'8COT(:OV OACOV TCOV E1ttX£tpijO'£COV Kat £pyamcOv EV YEVEt, Ka8cOC; Kat TOU .6.l]~oO'iou Kat TCOV NO~tKcOV Ilpooronrov ~l]~oO'iou Aucciou (N.I1 . .6..~.) sni nAsov TCOV ym Ka8E xarrryopic emrpenouevrov cvormrcov opicov unEpcopwKi]e; anUO'XOAl]O'l]e;, on; OptsO~EVEC; nEpt1tTcOO'EtC;.

Tto Tl]V EV AOYCO unEpcopWKij unUO'XOAl]O'l] TO copo~i0'8tO Tl]e; unEpCOptUKije; anuO'XOAl]O'l]C; KaTa~aAAETat UU~l]~EVO KUTa 60% uno 75% rrou to'XUEt

onuspo, (ap9po 73)

12. EnuvuKu80pisETat TO Ku8EO'TcOC; npoO'<puyijc; O'Tl] blatTl]O'iu, ytU Tl]V UVn~ETc01ttO'l] EpyumuKcOv 8E~aTCOV rrou npOKU\jfOUV ~ETU~U EPYUSO~SVCOV

Kat EPYObOTcOV. (ap9po 74)

13. ~UO'TijVOVTat ~ExcoplO'Ta oroucrc ~EO'OAa~l]TcOV Kat btatTl]TcOV (O'ij~EPU anOTEAOUV nblKO O'cO~U) unOTEAOUW:VU TO Ku8EVU ano UUTa, KUTa ~SytO'TO ap18~o, uno bEKunEvTE (15) TaKTtKa Kat uno nEvT£ (5) UvUnAl]pCO~aTtKa JlSAl].

H E1tlAOyij TCOV JlEO'OAU~l]TcOV Kat TCOV btatTl]TcOV yivetm ~E O~O<pCOVl] yvcO~l] TOW fIpOSbpCOV Tl]C; r.L.E.E., TOU ~.E.B., Tl]C; f.~.E.B.E.E. Kat Tl]C; E.~.E.E. ij 1COV ano UU10UC; optSOJlSVCOV vouuuov uvnKUTU0'1U1cOV 10UC;.

H ibtU OWbtKUO'iu UKOAou8Ehat Kat O'Tl]V nEpin1COO'l] UVUVS(J)O'l]C; Tl]C;

8l]TEiUC; TOUC;. (ap9po 75)

14. I1pOO'blOpisoV1at at KUTUPYOUJlEVEC; blaTa~EtC; Kat l] nuspounvin SVUp~l]C;

10'XUOC; 10U 'Uno \jfij<plO'l] VO~OU. (ap9po 76 Ka1 77)

Ano nc; np01EtVO~£VEC; bw"[(i~£tC; npoKuAouVtat 1U aKoAou8u otKOVO~tKa unOTEAsO'~UTU:

A. Eni TO'U KpuT1KollnpOUnOA,0yu;I!Oll

I. TaKTlKOS

1. Ernotn bUnUVl] u\jfOUC; 16.000.000 Eupco nspinou yta LO £'t0C; 2011 uno 1l]V unaycoyij 0'1:0 lKA - ET AM 1COV vwnpoO'Au~~UVOJlEVCOV O'TO bl]~OO'tO, v.n.b.b. Kat O.1.U. Kat Tl]V KU1U~OAij TCOV O'XETtKcOV EPyObOTtKcOV storpopdrv, H aVC01Spco bun<iVl] 8u UU~<iVETat yta Ku8svu uno to szousvc 40 S1l] ~E ~<i0'l] TtC; VEEC; npoO'Aij\jfEtC;. (ap9po 27 nap.2)

2. Ernot« bUnUVl] uno Tl]V ~£ATicoO'l] LOU uqnorcusvou xtvntpou nnpuuovrp; O'Tl]V unl]pEO'iu ~£T<i 1l] O'U~n)~ijpcoO'l] 35£1iw; oocov 8u EXOUV 8£~£AtcOa£1 O'UvTa~lObOTtKO btKaico~a ~SXPl 31.12.2010. (ap9po 25 nap.3)

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3. ~areuVT] areo tnv KUA1Hj!l] Tl]<; BacrtKi]<; auvTa~l]<; oAmv rcov ampaAtanKCOv <I>optmv, l] onoin Yla TO tTO<; 2015 sxnurrrm aTO noco trov 60.000.000 Eupro. To nooo Ulna Sa au~uVSTat aTaolaKu as KUSE EreOjlEVO tTO<; Kat ornv oAorli]pmaT] TOU SEajlOU (cs 40 tTl] nsptnou) sxriunrut on, us al]jlEplvtC; Tljltc;, Sa avtAeEl otu 8.500.000.000 Eupro nspinou, ue aVTiaTOlXl] E~OlKovOjlT]aT] nov npounoAoytajlo)V rorv oopsrov KDplac; ampUAlO"T]C; cruvOAlKU. (ap9po 37)

4. ArecDAEla eooocov ana TT]V tKreTmcrT] rrov 2/3 trov stooopcov TOU KaT' OiKOV npooromxou Kat rorv EpyaTcDv YT]<; ana TO <pOPOAOYT]TtO EWOOT]jla TOU EPYOOOTl]. (ap9po 20 zrnp.S)

5. ArecDAEla eooocov U\jfou<; 8.000.000 Eupro nEpinou Yla TO tTO<; 2011 uno TT]V unaymyi] aTO IKA - ET AM TWV vsonpooxcullovouevcrv aTO oT]jloatO, v.re.o.o. Kat O.T.a. Kat TT]V jll] napaKpUTl]aT] trov aXETlKcDV EW<POpcDV TCOV EpyasOjltvmv. H avcoTtpco ancDAEla On aU~UVETat yta KaStva ana tu EnOjlCVa 40 tTT] us ~uaT] ru; VtE<; npoaAi]\jfEl<;. (ap9po 27 nap.2)

6. Ernoto E~OlKOvOjlT]aT] oanuVT]<; U\jfou<; 120.000 Eupro rrspbrou ana TT] jlEimaT] KaTa rsoospu; (4) rrov StaEcov ElOlKcDV ouvspvctrov rrou unT] PETOUV aTl] I'svucn Tpuuuursiu Korvrovuccov Aa<paAiaEcov. (ap9po 73)

7. Ernoto E~OlKOVOjlT]aT] oareuVT]<; ana:

a. TT]v S<PE~i]<; ovnusrromon ooov uoopd aTO OlKaicojla aUvTa~T]C; TCOV SuyaTtpmv Kat unopmv ayajlmv aOEpq>cDV us TOU<; iotOu<; opotx; jlE tn ayopla aVE~UpTT]Ta ceto Tl]V nuspounvln npoaAT]\jfT]<; TOU yovta aTO OT]jlocrto, v.n.o.o. Kat O.T.a. (ap9po 14 nap. 1)

13. Tov EreavaKaeOplajlo TCOV ElaOOT]jlanKcDV xprrnpirov rron Aajl~uvOVTat ureo\jfl] ym TOV zsptoptouo TOU zooou TT]<; KaTa~aAAOjlEVT]<; crUvTa~T]<; i] Kat TIlV avaaToAi] KaTa~oAi]<; aUTi]c; ctu; uyajlE<; i] OlaSEUYjltvE<; euyaTtpsc; (ap9po 14 nap.2)

8. EVOEXOjlEVT] unorpomi oareuVT]<; ana TT]V EntKTaaT] TCOV aXEnKcDv us Tl]V anaaXOAl]aT] cruvTa~lOuxmv OlaTu~ECOV Kat aTOU<; cruvTa~lOUXOU<; TOU oT]jloaiou zou EPYUSOVTUl EKTO<; TOU supotspou OT]jlOalOU rouso, (c:ip9po 16 nap.l Kat 3)

II. II.A.E.

~anuVT] ana TT]V KaTa~oAi] anOsT]jltcDaEmv ore jltAT] aUAAOYlKcDV opjrrvo.v cvcopouucc ana TT]V tvap~T] uAonoiT]aT]<; E7rlXElpT]crtaKcDv npovpuuucrrov TOU E~I1A. (c:ip9po 72)

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B. Eni TOU npounOAOY1GJ!OU nov ct>OpEWV K01VWV1KtJ£ A(J(paA1GTI£ (v.n.a.a.

En1lOPTIYOUJ!Eva ano TOV KpaTlKO npounoAoytGJ!O)

1. E nl ma oamlVll ano:

a. Tov f:naVUKaeoptcrllO TOU unoAoytO'Il0U TI]~ O'UVTa~l1~ (KUpta~ Kat £7rtKOuptKil~) os nf:pmT(oO'et~ OtaOOxtKll~ a(J'(pUAtO'1l~. H oanuVll aUTij £KTtIlUTat O'TO zoco T(J)V 13.400.000 Eupco yta TO ETO~ 2011, 0'£ 27.100.000 Eupro yta TO tTOS 2012, O'S 41.100.000 Eupro yta TO ETOS 2013, O'S 55.200.000 Eupco yta TO ETOS 2014 Kat 69.700.000 Eopro nspinou ym KaeEva ano rn £nolleva tTl1. (ap9po 5)

p. Tnv KaTa~oAij anoSl1lli(J)O'l1S O'Ta IlEAl1 nDV YYStOVOlltKWV Emrponrov non ASlTOUPYouv £VTO~ TOU KaVOVtKOU oipcpiou f:pyaO'ias. (ap9po 6 nap. 5)

y. Tov zsptoptouo Tl1~ nf:ptKonijs rrov O'UVTU~£ffiV nou KaTa~uAAovTat O'TOU~ O'UvTa~tOUXou~ non f:PyUSOVTat Kat stvm ovco rrov 55 STWV (ap9po 16 nap. 1)

O. Tl1 ~f:ATiffiO'1l rrov uqnoruuevorv xtvnrprov napallovi]~ O'Tl1V spyaO'ia Il£TU 111

O'UllnAijpffiO'1l 35 STWV u7r1lPsO'ias oorov ea EXOUV ef:IlSAtcOO'f:t

O'UVTa~tOOOttKO otKaiffilla IlEXpt 31.12.2010 (ap9po 25 nap.1 Kat 2)

2.

EVOSXOIlf:VTj f:~otKOVOlll1O'll f:naYYSAIlUTffiV ano TOV snayy£AIlUnov. (ap9po 17)

banuVll~ ano Tl1V s~aipf:O'l1 KaTl1YOptWV nivcxn trov ~apEffiV Kat aveuytStVWv

3. AU~l1O'l1 soooorv TOU lKA-ETAM Kat TOU Ol A ano Tl1 eEO'7rtO'l1 TOU spvocnuou yta TOU~ nSptO'TamaKu anaO'xoAouIlSVOUS, 11 onoio SKTtIlUTat O'TO noco nov 1.200.000.000 Eupco yta TO ETOS 2010, rorv 2.000.000.000 Eupeo yta TO ETOS 2011, rrov 2.500.000.000 Eupo) yta TO ETO~ 2012 Kat trov 3.000.000.000 Enpco ym TO ETO~ 2013 Kat Ilf:TU. (ap9pa 20 - 23 )

4. EVbSXOIlf:VTj aU~llO'l1 soooorv ano Tl1V S7rt~oAij npoO'TillffiV O'f: ooou; napa~aivouv Tt~ OtaTU~f:t~ TOU tsrcprou Kf:<paAaiou TOU uno 'Vll<PtO'l1 VOIlOU O'X£TtKU Ils 10 spyoO'1lllo. (ap9po 24)

5. EVbSXOIlSVll S7rt~puouvO'1l eiO'1'[pa~l1~ SO'OOffiV TOU~, ano Tl1 oUVaTOTl1Ta S~O<pAl1O'llS O'S oOO'stS rorv KaeuO'TSpOUIlSVffiV aO'<paAtO'TtKWV storpoprov. (ap9po 57)

6. E~otKOVOl-1llO'l1 oanuVll~ ano Tl1V uvouopqxaor] TOU nAatO'iou trov avanl1ptKcOV O'UVTU~f:ffiV U\jfOUS 150.000.000 Eopco n£pinou yta TO ETOS 2011. H S~otKoVOlll1O'l1 ea au~aVSTat O'S KUe£ f:n0I-1£VO ETOS Kat KaTU Tl1V nAijpl1 s<papl-1oyij TOU VEOU O'UO'Tijl-1aTO~ (os 10 nspinou ETl1) ea aVEAest os 600.000.000 Eupro. (ap9pa 6 - 9)

7. Enjoin S~otKOVOlll1O'l1 oanuVllS uno:

a. Tov snavaKaeOptO'llo rorv npoDnOeEO'SffiV O'UvTa~tOOOTl1O'l1S (optn l1AtKias Kat XPOVOS aO'<pUAtcrl1S). H S~otKOVOlll1O'l1 SK Tl1S alTias aUnl~ SKTtI-1UTat

34

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am nooo TCOV 331.400.000 Eupdi nspbtou yta TO Em<; 2011, 11 ozoic 8a ~aiv£t au~aVOI-l£v11 Kat yta TO Em<; 2015 Kat I-lEn! 8a aVEA8El aTO noco nov 730.000.000 Eupro. (apOpo 10)

~. T11v cvouopqxoor; rorv npotin08EaEcov auvTa~wooT11a11<; nov En:tscOvnov auS'Oymv. (apOpo 13)

r. En! TffiV <l>0PEffiV EntKOuptK1)S a(J<I>aAt(J1)S (v.n.B.B. !1TI EntXoP1Jyollfl,EVa ano TOV KpaTtKO npounoAoyt(Jfl,O).

EVOEX61-lEVll anOTpOnll oamlVll<; an6 T11v avaa"CoAll Ka"Ca~OAll<; "C11<; snucoupuop; a'Ov"Ca~l1<; orotx; auv"Ca~w'OxouC; A6ym Yllpa"Co<; nou aVaAal-l~aVOuv Epyaaia Kat OEV EXOUV aUl-lnA11Pffia£t "Co 55° E"COC; "C11<; 11AtKia<; roue. (apOpo 16 nap. 1 )

A. En! TOU npounoAoyt(Jfl,Oll TOU lKA - ET AM (v.n.B.B. EntXOP1)YOllfl,EVO ano TOV KpaTtKO npounoAoyt(Jfl,O).

1. Emote oanaVll 'O'I'0u<; 108.700 Eupro nsptaou an6 '!ll oucrcon I-ltac; En:tnAEov 8Ea11<; fEVtKO'O L1tEu8uv"C1l Kat "C11V Ka"Ca~OAll smoountcov EuS'OV11<; orou; npototuusvou rcov £ntn:AEov 6 L1tEu8'Ova£cov Kat 10 TI-l11l-la"Cmv. (apOpa 29 Kat 30)

2. Emote a'O~T]a11 sooocov an6 T11v unaymYll nov UnaAAllAmV TOU Ol1l-loaiou, v.n.o.o. Kat o.t.u. aTOV KAaOO lC6pta<; a'OVTa~l1<; TOU IKA-ETAM. Kuru TO nproro ETO<; (2011) unoAoyiSETat aTO noco Hov24.000.000 Eupco, 11 ozoic Sa au~aVETat npOOOCUTtKa, avaAoya I-lE TOV aptSI-l6 npOaAll'l'£cov yta ru En61-lEVa 40 ET11. (apOpo 27 nap.2)

3. Ernot« a'O~T]a11 scoocov 'O~JOu<; 1.200.000.000 Eupro nepinou cero TO 2013 Kat I-lETa ana T11V napaKpaT11a11 nooocrou Eni rorv ouvetozpurtousvorv an6 TO lKA-ETAM etcoopcov TaU OAEL1, TOU Opyuvtouou EpyaTtK~<; Knrouduc; Kat "COU Opvuviouou EpyaTtK~<; Eortac; I-lE aVTiaTOtX11 I-lclma11 trov sooocov ttov Opvnviourov uurrov. H cvorrepco a'O~l1a11 (Kat aVTiaTotX11 I-lEim(11) nEpwpisETat aTO noaa rorv 400.000.000 Eupco yta TO 2011 Kat tcov 800.000.000 Eupro yta "Co 2012. (apOpo 42)

E. En! TOU npounoAoyt(Jfl,Oll TOU O.r.A. (v.n.B.B. E1ttXOPTIYOllfl,EVO ano TOV KpaTtKO npounoAoyt(Jfl,O ).

1. Emote oamlVll 'O'I'0u<; 336.000.000 Eupco n£pinou an6 T11V a'O~l1a11 TCOV auvTa~Emv KaTa 30 Eupro. EtOtKa yta TO ETO<; 2010 11 oanaVll aUTll nEptOpiscTat aTO nooo tcov 144.000.000 Eopro nsptnou. (apOpo 19 nap.3)

35

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2. NO)lt)lonoi11CJ11 oa1t(iVll~ ano T11Y ayaopo)ltKi] aU~l1CJ11 TWY CJUYTa~8WY TOU O.r.A. ano 1110/200911 oxoin 8KTt)laTat CJTO nooo TWY 288.000.000 E'Vpro zsptnou. (ap6po 19 nap.3)

3. Ernotn aU~l1CJ11 £CJOOWY u\jfou~ 42.000.000 Eupro cno T11Y uvcnpooupuovf TOU noCJoCJTOu £tmpopa~ CJTO 2,5% (cxo 1,5%) TWY ampaAtcr)l£YWY ym TOY daoo YyEia~. (ap6po 19 nap.l)

LT. En! 'Tot) npovnoAoylO"'1OU 'Tot) O.A.E.A. (v.n.tl.tl. EntXOPl]YOUJ1,EVO ano 'TOV Kpa'TlKO npovnoAoytO'J1,O).

1. Erqotn oanaVll mr6 T11Y £YTa~l1 CJ£ np6ypa)l)la yta rnv £mxop~Y11O"ll TWY £pyooonKcOv ampaAtcrTtKcOY £tcHPOpcOY TWV vsoetcsprouevcrv CJT11Y ayopa spyaCJia~ KaTW TWY 25 etrov. (ap6po 73 nap.8)

2. EYbSX6)lSVll sT~CJm oanaVll an6 T11 ouvaT6T11Ta KaTapTtCJ11~ npoypa)l)laTWY (n.x. smo6T11CJ11 ampaAtCJnKcOv etcooprov) ym T11 OtaT~P11CJ11 TWY e£CJ£WY spyaCJia~ TWV £pyal;;o)l£vwY 11AtKia~ 55 - 64 srrov. (ap6po 73 nap. 6)

Z. Eni 'Tot) AAEK

EYosXO)lSVll sT~CJm oanaVll «no T11 ouYaT6T11Ta napox~~ otKOYO)ltK~~ SYiCJXUCJ11~ ym T11Y KaA1)\jf11 uspou; TOU K6CJTOU~ aUTaCJcpaAtcr11~ spyal;;o)l£vwv 11AtKia~ 55 - 64 £TcOY TWV onoicov 11 CJU)l~aCJ11 spyaCJia~ KaTayy£AA£'tat. (ap6po 73 nap.S)

H. Eni'Tot) AO'<paAtO''TlKOU KEpaAaio'V AAAl)AEYYUl)S rEvErov (AKArE)

Ernot« aU~l1CJ11 sooorov U"IOU~ 290.000.000 E'Vpro n£pinou an6 T11Y Kaet£pWCJ11 storpopru; aAA11AsyyU11~ CJn~ ovco TWY 1.400 supro ()1)YTa~£t~. (ap8po 38)

2010

AL<DAAILTIKO KT

36

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EIAIKH EK@El:H

(ap8po 75 nap. 3 ron l:vvra,),Jlarol;)

LTO GXEOLO V0J10U «NEo AmpUA.taTtKO LuaTl1flu KUt :Euvu<pEiS L\tuTa~ElS, PU9f11aE1S ans EpyualuKES LXEaEtS»

Ano ru; OtaTa~Et~ TOU nporswousvou vouoorsotou npoKaAoUVTat tn aKOAouSa oucovouucc anOT£AEO"llaTa:

A. Eni TO'll KpaTtKOl) npounOAOY10'IJ,OU

I. TUKTtKOS

1. Emote oamiVll u\jfOU~ 16.000.000 Eupeo nsptnou yta TO ETO~ 2011 ana T11v unaywy~ O"TO lKA- ET AM TWV v£onpoo"Aall~aVo!l£vffiV 0"1:0 0111100"10, v.n.o.o. Kat O.T.a. Kat rnv KaTa~OAll rov O"XETtKWV EPYOOOTtKWV £tCHPOpWV. H cvortspro oanaVll Sa au~aV£Tat yta KaSEva ano rc szousvo 40 ET11 IlE ~aO"l1 r«; VEE~ npoO"All'l'Et~. (ap9po 27 nap.2)

2. Etnotn bmraVll ano T11V ~EAT{WO'l1 TOU uq)tO'TaIlEVOU xtvnrpou nupcuovn; (H11V un11PEO'{a IlEta t11 O'UllnAllPffiO'1l 35Et{a~ oorov ea EXOUV SEIlEAtWO'Et O'uvTa~toOOTtKO olKaiwlla IlExpt 31.12.2010. (ap9po 25 nap.3)

3. ~anaVll ozo T11v KaAu\jf11 t11~ Buouou; crUvta~l1~ OA(oV tWV a(J'(paAtO'ttKWv <D0PEwv, 11 onoto ym to EtO~ 2015 EKTtllaTat O'tO nooo rcov 60.000.000 Eupeo. To noco auto Sa au~aVETat O'taOlaKU O'E KaSE snouevo EtO~ Kat O't11V OAOKAllPWO'l1 tOU SEO'Il0U (O'E 40 Et11 nsptnou) EKLtllatat on, IlE O'l1IlEPtVE~ Lt!lE~, Sa aVEASEl ere 8.500.000.000 Eupro nspizou, IlE avt{O'tOtX11 E~OlKovoll11O'l1 tWV npounoAoYtO'llWV tWV <pOpEWV KDpta~ aO'<paA10'11~ O'uvoA1Ka. (ap9po 37)

01 aVWtEpCO oanaVE~ Sa uvttustromououv ano motroosu; rrou Sa Eyypa<pOVTUl O'TOV xpuruco npoDnoAoytO'll0.

4. AnwAEla EO'ObWV ana rnv EKntwO'1l rtov 2/3 tWV E10'<POpWV tOU Kat' OiKOV npOO"C01ttKOU Kat tWV spjutrov Y11~ ano TO <POPOAOY11tEO EtO"ob11lla tOU EPYOOOT11. (ap9po 20 nap.S)

5. AnwAEta sooocov U\jfOU~ 8.000.000 Eopco nspinou yta to Eto~ 2011 ana rnv unaywYll oro lKA - ET AM TWV v£onpoo"Aa!l~aVO!l£VffiV oro 0111100"10, v.n.o.o. Kat o.t.u. Kat T11V !ll1napaKpat11O"l1 TWV O"X£ttKWV stotpopcov rorv £pya~O!lEvQ)V. H aVWtEpW anWA£ta Sa au~aV£Tat yta KaSEva ano rc snouevo. 40 ET11I1£ ~aO"l1 tt~ V££~ npoO"All\jf£t~. (ap9po 27 nap.2)

~ ~58 -

Ot cvorrspro UnWAEtE~ Su uvun/~l1ProSouv uno UAAE~ 1tllYE~ scoorov "COU KpunKOU npounoAoyta/-l0u.

II. n.A.E.

b.unuYll uno TIJV KUTU~OATJ UnOS11j.ltWaErov ere /-lEA11 aUAAoytKWV opvnvrov UVUDpOj.ltKU uno T11v EvuP~l1 uAonoi11a11~ E7ttXEtP11crtUKWV npovpuuuctrov TOU EL:IIA. (ap9po 72)

H UVroTEPro bunuYll Su UVTtj.lETro7ttaSEi uno TO II . .6..E.

B. En! TO'll npoi5noAOY10'1J,OV T<OV <l>0PE<OV K01V<OVtK1JS AmpaAtO'1)S (v.n.&.&. EntlOP1)YOVIJ,EVa ano TOV KpaTlKO npoi5noAoytO'f.!O)

1. E TTJ otc DUnuYll uno:

a. Tov EnuvuKuSOptaj.lo TOU unoAoytaj.lOu T11~ crUvTu~l1~ (KUptU~ Kat E7ttKOUPtKTJ~) cs nEpt1tTWaEt~ DtUDOXtKTJ~ uO"(pUAta11~. H DanUYll aUTTJ EKTt/-lUTat aTO noco rrov 13.400.000 Eupro yta TO £TO~ 2011, aE 27.100.000 Eupoi yta TO ETO~ 2012, os 41.100.000 Eupco yta TO £TO~ 2013, cs 55.200.000 Eupro yta TO £TO~ 2014 Kat 69.700.000 E'llpro nEpinou ytu KaS£va uno rc EnOj.lEva £T11. (ap9po 5)

p. T11V KaTU~OATJ unoS11j.lirocr11~ aTU j.l£A11 rrov Y YEtOvOj.ltKWV Emrpomov non AEtTOUpyouv EVTO~ TOU KUVOVtKOU ropupiou Epyuaia~. (ap9po 6 nap. 5)

y. Tov nsptoptouo T11~ nEptKonTJ~ ttov cruVTU~Erov rrou KaTa~uAAOVTat (nOU~ cruvTa~tOuxOu~ rrou EPyUSOVTat Kat sivct rrvro trov 55 ETWV (ap9po 16 nap. 1)

&. T11 ~EATiroO"ll TON U<ptcrTa/-l£vrov KtVTJTproV napa/-lovfJ~ crT11V Epyaaia j.lETU T11 crUj.lnATJProO"ll 35 ETWV umjpsoir«; oorov Sa £Xouv SE/-lEAtWcrEt cruvTa~tODOnKo DtKuiro/-la !-l£XPl 31.12.2010 (ap9po 25 nop.I Kat 2)

H UVroTSPro DanUYll Su aVTtj.lETro1tlaSEi an6 mcrcocs«; rtou Sa EYYPU<POVTat crone npounoAoyta!-lou~ rcov oucsuov eopscov.

A. En! TO'll npoi5noAOY10'1J,OV TO'll lKA - ETAM (v.n.&.&. EntlOP1)YOVIJ,EVO ano TOV KpaTlKO npoi5noAoytO'IJ,O).

1. Ernot« DamiYll u\jfou~ 108.700 Eupco nspinou coto T11 cucrcon !-lta~ E1tlnAsOv S£a11~ lEV1KOU b.tEUSUVTTJ Kat T11V KUTa~OATJ E7ttD0!-lUTroV EUSUYll~ crTOU~ npotcruuevou rcov Ent1tA£OV 6 b.tEUSuvaErov Kat 10 T!-ll1!-luTroV. (ap9pa 29 Kat 30)

2

- 25S -

H cvcrrspco banaVll 8a cvnuerromoflsi ana maL(baEt<; rtou 8a f:'{"{paq>OVTat aTOV npounOAO"{ta~O TOU IKA-ETAM.

E. En! 'TOU 1tPOV1tOA,0YUJIJ,Otl 'TOU O.r.A. (v.n.B.B. E1t1xopnYOtlJ1EVO U1tO 'TOV KpU'TlKO npoVnOA,0YlUf.!O ).

1. Ernour banaVll u'I'0u<; 336.000.000 Enpco nsptnou ana rnv aU~l1a11 rorv O1)VTa~Effiv KaTa 30 Eupro. EtbtKa "{ta TO 8TO<; 2010 11 banaVll aUTij nEptopisETat aTO nooo rorv 144.000.000 Enpco nspbtou. (ap9po 19 nup.3)

H cvorrspro banaVll 8a aVLl!..1ETffima8Et ana morroosu; rrou Sa E"{"{paq>oVTat aTOV npounoAoyta!..10 TOU Ol A.

'ET. En! 'TOU 1tPOU1tOA,0Yl(JIJ,Otl 'TOU O.A.E.A. (v.1t.B.B. E1t1XOpUYOtlIJ,EVO U1tO 'TOV Kpa'TlKO 1tPOU1tOA,0Yl(JIJ,O ).

1. Ernotc bamiVll ana rnv EvTa~l1 os rrpovpcuun "{ta mv Emxopij,,{l1al1 trov EP,,{ObOLlKWV aaq>aAtanKwv storpoprov rorv VEOEtaEpX0!..18VffiV crnv a"{opa Ep,,{aaia<; KaTffi rorv 25 ETWV. (ap9po 73 1tUp.S)

2. EVbEXO~EY1l srnoin banavl1 ana Tl1 bUVaToTl1Ta KaTapnall<; npo"{pa!..1~a"Cffiv (n.x. EmboL1lCJ11 aaq>aAtcrLlKwv stotpopcov) "{ta T11 btaTijP11a11 rorv 88aEffiv Ep,,{aaia<; rrov Ep"{aso~Evffiv 11AtKta<; 55 - 64 ETWV. (ap9po 73 nap. 6)

Ot cvorrepro banavE<; 8a uvnuetromoflouv cero mctcoosu; rtou 8a E"{"{paq>ov"Cat aTOV npounoAo"{ta~o TOU OAEi1.

G(1C)u\? r a ,

E~(41L( (\-f~ \=-O\~-:;'\'l\"'x<:[ ,\ri~Al7(~

~~

3