..

7651

" "

, 2014

................................................................................................................. 7
1 ............................................................................................................ 9
................................................................ 9
1.1 ................................................................................................. 9
1.1.1 ............................................................................................. 9
1.2 ................................................................................... 10
1.2.1. ................................................................. 10
1.2.2 ........................................................ 11
1.3
.................................................................................................................................... 12
1.4 ....
...................................................................................................................... 13
1.5 .............. 17
2 .......................................................................................................... 20
........................................................................................... 20
2.1 .. ..................................................................... 20
2.2 .............................................................................................................. 20
2.3 ........................................................................................ 21
2.4 ................................................................................................................ 22
2.5 .. ........................................................................ 23
2.6 .. ........ 24
2.7 . ............................................................... 27
2.8 ............................................................. 28
2.9 ........................................................................ 33
2.10 ..................................................................... 36
2.10.1 .. ................................. 38
2.10.2 .. ........................................................ 39
2.11 .. ..................................................................... 39
2.12 ............................................... 40
2.13 .................................................................... 41
2.13.1 ....................................................... 43
.. ........................................................................................................ 46
2

3 .......................................................................................................... 56
......................................................................................... 56
3.1 .. ..................................................................... 56
3.2 .. ......................................................................... 56
3.3 .. .......................................................................................... 57
3.4 .. 326/1994 ......................................................... 58
.. ......................................................................................................... 59
4 .......................................................................................................... 64
................................................................................................... 64
4.1 .......................... 64
5 .......................................................................................................... 66
.................................................................................... 66
................................................................................................ 66
5.1 .................................................................................................... 66
5.2 .3604/2007............................................................................... 67
5.3 .. .......................................................... 67
5.4 .............................................................................. 74
5.5 ....................................................................................... 75
5.6 .2190 (.42) ....... 76
5.7 ........................................................................................................... 78
5.8 .......................................................................................... 79
5.9 ........................................... 82
5.10 ...................................................................................... 82
.. ........................................................................................................ 83
6 .......................................................................................................... 87
.................................................................................... 87
........................................................................ 87
6.1 .................................................. 87
6.2 ... .................................................................................... 87
6.3 ... ................................................................... 88
6.4 ... ................................................................................................. 89
6.5 , , . .................................. 91
6.6 ... . ................................. 92
6.7 ... ........................................................................................... 93
6.7.1 . .. 93
3

6.7.2 .................................................................... 94
6.7.3 ................................................................... 95
6.7.4 .................................................................. 97
6.7.5 .......................................................... 99
6.7.6 ..................................................................... 99
6.7.7 ... ... ..................................................................... 100
6.8 ... ................................................................................................... 100
6.9 ... ......................................................................................... 100
........................................................................................................102
..................................................................................................110
......................................................................................................112

( , , ,
).
.
,
, ,
.
,
() ,
.
'
, ,
.
,
, , 3
.
,
2008,
, ,

. ' , ,
,
.

ABSTRACT
The purpose of this paper is the detailed analysis of the company accounts
(General Partnership, Limited Company, Silent, Limited Liability Company and Limited
Liability Company). From the nature of man lives and deal with their fellow men in
almost all activities. So, considering that it can respond better and more successful in
achieving its objectives, often decide to work, joining forces with other people.
Besides, the Civil Code provides that the company is a contract (agreement)
between two or more persons, which by common contributions seek common purpose
mainly financial.
This makes it a key element to understand the function and structure of the
corporation, the conduct and relations of partners with the company, the forms and
types and their legislation.
Based on the above , when researching information for the preparation of this
thesis, it was found that , especially the last 3 years has changed the very way of taxing
different types of companies.
Specifically, due to the economic recession prevailing in Greece by the end of
2008, officials have modified or even passed several laws , decrees and tax provisions,
so that it has created confusion as to the taxation of natural and legal persons.
Nevertheless, for this work, consultation was done with scrutiny, so the information
below is the timely and reliable .

.

,
.
,
, .


.
:
) , .
) , ,
.
) .
) .
) .
) , ..


.


.

,


.

. .

, ,
, ..
,
.
,
.
,
,
, ..,
,
.

,
..

.

. ,
.3604/2007, .., ,
.2190,
.
,
, ,
... ,
, , ..,

1

1.1

,
,
.

, : , ,

.

1.1.1

:
) :
-
-
-
) :
-
) :
-
-
) :
-
-

. ,
9

, , , .
, :
- .
- .
- ( ).
- .
-.

(,

, ,
,
.1

1.2
1.2.1.



.
.
,
,
.

,
:
)
.
1

( : www.specisoft.gr/arthro_dioikisi_epixiriseon.pdf)
10

)

.
)

)
.

, ,
:
)

( -- )

,
)

,
)

.
)

).

1.2.2
,
( )
= =

,

.
.
,

11

1.3


.

,

.
.
:
) :
) :
.
.
.
, .
) : ..
,
.
,
.
) : ..
,
.
.
)
:
( ).

12

,
.
,
.
, .2

1.4 ....

....

. :

. 1 :
) 16 (
):
16.13
16.16

) 18.06 ( ),
18 ( ).

. 3 :
) 33 ( ):

33.03 ( ),
33.04
33.05
33.06
33.07
33.08
33.09 ..
2

-, 2008, .27-31
13

33.10 ..

) 34.25 ( ), 34
().

. 4 - - :
) 40 ( ):

40.00
40.01
40.02
40.03
40.04
40.05
40.06
40.91
40.92

) 41 (
).
41.00
41.01
41.02
41.03
41.04
41.05
41.08
41.09
41.90
41.91
41.92

14

) 43 ( ),
:
43.00
43.01
43.02
43.90 .

) 45 (
):
45.00 .U.R.
45.01 .U.R.
45.01 E.U.R ..
45.01

E.U.R ..

45.02

..

45.01 ..
45.18

. 5 :
) 53 ( ):
53.01
53.02
53.04
53.05
53.14
53.15
53.16
.

) 54 (
):
54.07

15

54.08

54.09 ( ):
54.09.0

01 ..
02 ..
11

.: ,
, .

6 :
) 61 =( ), 61.01.00 (
..) - 61.01 (

).
) 63.00 ( ),
63 ( ).
) 64.09.00 ( )
64.09.01 ( ),
64.09 ( ).
) 64.98.01 ( ),
64.98 ( ).
) 65 ( ):
65.00
65.01 (
65.01.06 (
).
65.09
) 66 (
), 66.05
( ):
16

66.05.13

66.05.16

. 8 :
) 85 (
), 85.05
( )3:
85.05.13

85.05.16

) 88 ( ),
:
88.00
88.01

88.02

88.03

88.04

88.06

88.07

88.08

88.09

88.98

88.99

1.5
.

3

., 2007

17

,
.
.

,
.
..
, ,
.
,
.

.
.

, ,
, ,
..

..

..

+[]

+[]

-[]

+[]

+[]

-[]

+[]

+[]

-[]

+[]

+[]

-[]

-[]

-[]

+[]

+[]

+[]

-[]

-[]

-[]

+[]

+[]

+[]

-[]

18

-[]

-[]

+[]

+[]

+[]

-[]

10

:
+ ,
- ,
() = ()
() = ))
() = , ..
() =
() =
() =
4

-, 2008, .154-155
(* 155)
19

2

2.1 ..


.
.. :
) ,
) ,
) .

,
.
..
.
' ..

.
.. ,
.
.
,
. , .

2.2

, , .
, ,
.
20

: .
.
,
,
,
.

, .
,
.
.. .
,
,
.
,
,
. ,

.

2.3



. .

,



.

21

2.4
.. ,
.
,
, .

.
.
,
.
, .

.
, ,
,
,
.

.
,
, .
.
.
,

, .
..

, ,
. ,

22

.5

2.5 ..
..
( )

15 .


.
:

,

, = =
.

.

.
.
.
.

:
,

.
5

1) el.wikipedia.org/wiki/_

2) e-taxexperts.blogspot.com/.../blog-post_07.html,
3)www.startupgreece.gov.gr/-- -..)

23

.

, .
.

.
..
.

2.6 ..



. :

) .
,
, ( ).
) . (
),
.
) .
.

.
) .
.
) .
(
) ( ).

24

,
:

,
.

( ),
,

, ....
:

33.03 ,
33.04
33.07
25

18.06
45.18

53.14

.... .

33.07

), :

33.07.0

33.07.01

33.07.02

33.07.03

...

, .

33.92 33.94.

..

..
.
.
:

, .
26

..
:

) .(

(
).
) (
33.04 (
) / 18.12 ( ) ().
) (

,
).6

2.7 .
.
7:
1)
2) .

:
33.03
33.04
18.12
40.06
6

-, 2008, .55-60

1) tax-analysis.blogspot.com
2) www.taxheaven.gr/news/news/view/id/18085)
27

2.8
.

:

) ;

.

.

)
;
..
,
.


,
.
:

, (
)
.

,
,
.

.
28

) ; ..
,
;
,
.

, ..
.

. ,
,
.

, .
..
,
,
.

) ;

..,

, :

, :
29

) :

) :
, /

, /

, /

, /

.

,

.
, :

) ,
.
)
.., , ..,
.
)
,

.
30

,
,
.

....,
04 ( ) 08
( ).

,

.

. .

. .

,
, ,
.

( , ) ( ,
) .

,
.
.. 400.000
.

31

350.000,
.

33.03

/ 400.000

33.03.00 ., / .

300.000

33.03.01 ., / .

100.000

40.06

400.000

40.06.00

300.000

40.06.01

100.000

33.04

400.000

33.04.00 . .

300.000

33.04.01 . .

100.000

33.03

, /

400.000

33.03.00 , /. .

300.000

33.03.01 , /. .

100.000

12.00

350.000

38.00

100.000

33.04

400.000

33.04.00 . . .
33.04.01 . . .

300.000
100.000

53.14

50.000

53.14. ,

32

53.14

50.000

53.14. ,

38.00

50.000
8

2.9
..
.
, .. ..
:

) .
)
.
)
(.. , ).
) , .
) .

.
.
.
, , :

(-, 2008, .62-71

(* 69)

33

33.03 , /()
40.06
33.04
33.03 , /()

:
) :
38.00 ( . )
33.04

) :
42.00

41. ( )
33.04

..
,
,

.

.

) :
.
..

34

.

.

.
..
,
(
)

.
( ) .

) :
.

, :

38.00

(
)

33.04

.
( ),
.
,
, ..
,

.
35

,


.

,
, .

.

) :
..
,
.
,

, ..:

50.0

50.00.0 ..
33.04

33.04. ..

2.10

:

.

,
36

..
,
.

.

.
,

.
,
,
.

.
.
:

,

.

.. ,

,
, ,
..
,
,

.
,

37

. , ,
..
.

,
.

.
.

.. ,
,
.

2.10.1 ..
, ..
,
.
,

, .. , ...

.
.
,
,
.
,
.
.., , ..

.
38

,
..,

.
,
.

.

.

2.10.2 ..

, , .

,
,
.

,
. ,
.

,
.

2.11 ..

,
. 2065/1992 ,

, 35% 25%.
39

.3296/2004 .. ..

01.01.2005

31.12.2005

24%,
01.01.2006 31.12.2006 22% 01.01.2007 20%.
.


.

, 50% .



.

,

.

( ),
.
,

.

2.12


.. 88.99 ( )
.

,
40

. ,
(
) .
.
= =,
, ,
.

.
,

.
,

.. ,
.9

2.13
..
,

.

, :

.
.
, ...,
.

-, 2008, .72-102

41

,

.
.

.
.
.
.

.
,
, ,
.

( ).
, ,
.
.

,
.

.. .

,
.
,
.

42

2.13.1
,
:

)
,
12 .
)
, ,
.
= =( .
) .
.

, :

( ),

( ),

(
),
.

) ,
, .

.
) .

43

) ..
.
.

)
.
)

. ,
,
== .. .

( )

( )

,
().
,
:

44

( )

, ..

, ..

, ..

( )

, ..

:
) ( )
( ), ( ), ( ),
( ),
.

)
.
.
)
.
) = =
.
) ,
= =
.

. ,

..10
10

, ., - & , 2012, .510-514

45

..

1 ( )
, .. 20.000 ,
30.000 .
60.000 , , ,
.
: 50%,
30% 20%. , ,
. .

/
1

42
42.01.01
42.01.02
42.01.03

20.000
(10.000)
(6.000)
(4.000)

88
88.98
88

20.000

42
42.01.01
42.01.02
42.01.03
88

30.000

88
88.99

, ., 2010, .115-117

46

20.000

20.000
(10.000)
(6.000)
(4.000)

30.000

88

20.000

88
88.03.00
88

20.000
10.000

53
53.14.01
53.14.02
53.14.03
6

53
53.14.01

10.000
(5.000)
(3.000)
(2.000)

5.000
38
38.00

5.000

53

2.000
53.14.02
38
38.00
8

53
53.14.03

2.000

1.000
38
38.00

1.000

2 ( )

.. ,
60% 40% , 50.000 .
20.000
.
,
, : 50%, 30%,
20%.

.

47

/
1

33
33.03.01
33.03.02
33.03.03

20.000
(5.000)
(1.000)
(14.000)
40
40.06.01
40.06.02
40.06.03

33
33.04
33.04.01
33.04.02
33.04.03

20.000
(5.000)
(1.000)
(14.000)

38
38.00

5.000

5.000

1.000
33
33.04
33.04.02

20.000
(5.000)
(1.000)
(14.000)

33
33.03 / .
33.03.01
33.03.02
33.03.03
38
38.00

38
38.00

1.000

14.000
33
33.04
33.04.03

48

20.000
(5.000)
(1.000)
(14.000)

33
33.04
33.04.01
4

14.000

3 ( - )

.. 100.000 ,
30%, 50% 20%.
, ,
, 30%, 60% 10% .
, 40.000 ,
:
5.000 , 2.000 2.000 .
102.500
: 7.000 , 16.000 2.000
.

.
25%.

:
) .
) , ,
.
) , ,


) ,
.

49

)
/
1

33
33.07
33.07.03

5.000

5.000
38
38.00
2

33
33.07
33.07.04

2.000

38
38.00
3

33
33.07
33.07.05

2.000
2.000

38
38.00

2.000

, :

/
1

88
88.01

40.000

86
88
88.98.
88
88.01

50

40.000
40.000

40.000

42
42.01
42.01.00
42.02.01
42.01.02

40.000
(12.000)
(24.000)
(4.000)

88
88.98.
33
33.07
33.07.00 /
33.07.01 /
33.07.02 /

40.000
9.000
(5.000)
(2.000)
(2.000)

33
33.07
33.07.03
33.07.04
33.07.05

9.000

(5.000)
(2.000)
(2.000)

,
:

/
1

33
33.07
33.07.03

7.000

38.
38.00
2

33
33.07
33.07.04

33
33.07
33.07.05
38
38.00
51

7.000
16.000

38
38.00
3

16.000

2.000

2.000

, :

/
1

86

102.500

88
88.00
88
88.03
42
42.01
42.01.00
42.02.01
42.01.02
88
88.08
54
54.07
88
88.00
88
88.99
88
88.99
88
88.03
88.08

52

102.500
40.000

40.000

(12.000)
(24.000)
(4.000)
15.625

15.625
102.500

55.625

102.500

55.625
(40.000)
(15.625)

, , :

102.500,00

15.625,00

86.875,00

86.875 x 30% = 26.062,50

86.875 x 60% = 52.125,00

86.875 x 10% =

8.687,50

, :
/
1

88

86.875

53
53.14
53.14.00
53.14.01
53.14.02
53
53.14
53.14.00
53.14.01
53.14.02
88
88.99
33
33.07
33.07.00 /,
33.07.01 /,
33.07.02 /,
33
33.07
33.07.03 ,
53

40.000
(12.000)
(24.000)
(4.000)

86.875

(26.062,50)
(52.125)
(8.687,50)

40.000

25.000

(7.000)
(16.000)
(2.000)
25.000
(7.000)

33.07.04 ,
33.07.05 ,

53
53.14
53.14.00
53.14.01
53.14.02

(16.000)
(2.000)

46.875
14.062,50
(28.125)
(4.687,50

33
33.07
33.07.00 /,
33.07.01 /,
33.07.02 /,

46.875
14.062,50
(28.125)
(4.687,50

) , ,
"33.07>" :

2.062,50

(14.062,50-5.000-7.000)

10.125

(28.125-2.000-6.000)

687,50

(4.687,50-2.000-2.000)

, :

/
1

33
33.07
33.07.00 /,

2.062,50

38
38.00

54

2.062,50

33
33.07
33.07.01 /,

10.125

38
38.00
3

33
33.07
33.07.02 /,

10.125

687,50

38
38.00

687,50

) , ,
:

1.

33
33.07
33.07.00 5.000.
33.07.01 2.000 2.000.
33.07.02 2.000 2.000.

2.

42
42.01
42.01.00 12.000.
42.01.01 24.000.
42.01.02 4.000.

) ,

.11

11

. , "

", 2010.
55

3.1 ..
.. .
( )
,
( ).

,
:

) .
)

.
) .
.

.
.
.. .
.. ..
. .

3.2 ..
.. ..
:

1.
.( ).
56

2.

3. ,
,
.

, :

) ,
, .

, .
)
, .


.

3.3 ..
.., ,


. :

)
.
)
.

57

3.4 .. 326/1994
.. 326/1994 ..
..., .. ..
:

) (.., ...,
).
) .. ..,

.

,

...(
).
... ,
, ,
, ..12

12

1)www.jsis.gr

2)www.forologikanea.gr)
3) , . " ", & , 2012, .171-191

58

..
1 ( )
10.000

40%, ,
30% , 30%.
.
.

/
1

33
33.03.00
33.03.01
33.03.02

10.000
(4.000)
(3.000)
(3.000)

40
40.06.00
40.06.01
40.06.02
33
33.04.00
33.04.01
33.04.02

33
33.03.00
33.03.01
33.03.02
38

33
33.04.00
38

33
33.04.01
38

10.000
(4.000)
(3.000)
(3.000)
10.000
(4.000)
(3.000)
(3.000)

10.000
(4.000)
(3.000)
(3.000)
4.000

4.000
3.000

3.000
3.000

33
33.04.02

3.000
59

2 ( )
& 10.000,00 ,
25%, 45%
30%. .
, 20.000,00 ,
30.000,00 .
.

:
,

10.000 25% = 2.500,00

10.000 45% = 4.500,00

10.000 30% = 3.000,00

:
,

20.000 25% = 5.000,00

20.000 45% = 9.000,00

20.000 30% = 6.000,00

. ,
,
25/55 30/55.

15.500 25/55 = 7.045,45

15.500 30/55 = 8.454,55

,
.
, :
60

30.000 25% = 7.500,00

30.000 45% = 13.500,00

30.000 30% = 9.000,00

, , :
/
1

42
42.01.01
42.01.02
42.01.03
88
88.98
88
53
53.14.01
53.14.02
54.13.03
33
33.07.00
33.07.01
33.07.02
42
42.01.01
42.01.02
42.01.03
53
53.14.01
53.14.02
53.14.03

20.000
(7.045,45)
(4.500)
(8.454,55)

20.000
30.000

30.000
(7.500)
(13.500)
(9.000)

20.000
(7.045,45)
(4.500)
(8.454,55)

.
20.000
(7.045,45)
(4.500)
(8.454,55)

30.000
(7.500)
(13.500)
(9.000)

33.
33.07.00
33.07.01
33.07.02
33
33.07.00

.
30.000
(7.500)
(13.500)
(9.000)


.

454,55

38

454,55

61

33
33.07.01

9.000

38
33
33.07.02

9.000


.

545,55

38

545,55

3 ( - )
& .., ,
:

33.04.02

38.00

40.06
30.000,00
14.000,00

50.01

200.000,00
44.000,00

53.00

54.00 ...

10.000,00
4.000,00

88.05.01

44.000

-214.000,00

44.000,00

, 100.000 , ,
60.000 , 40.000 .
.

62

/
1

33

30.000
33

53
54

30.000
10.000

38
33
33.07.00.
33.07.01
33.07.02

10.000
214.000
(108.750)
(65.250)
(40.000)

88
4

40
40.06.00
40.06.01
40.06.02

200.000
(100.000)
(60.000)
(40.000)

33
33.07.00
33.07.01
33.07.02
38

50

33.07

...

200.000
(100.000)
(60.000)
(40.000)
44.000

44.000
38

214.000

33
33.07.00
33.07.01
33.07.02

44.000
(8.750)
(5.250)
(30.000)

&
.

.
44.000
13

13

( , ., " ",
2010)
63

4.1
,

,
, = =.
.
.
, .
,
( ,
).
.
.
,
.
:

)
, .
) ,
, ,
, .
)
,

.
) ,

64

, ,
.
)
,

.14

14

-, 2008, .125-136

65

5


5.1

.
.
.

.. :
.

.
(),
.

.. :
( )
(, ,
, ...).
.. (),

..
.

.

, ..
.

66

..
.
,
.

..

5.2 .3604/2007
..
..
. .. ,
(1828),
(1840), (1841) ..
1918 1348
..,
.
2190/1920
..
.. 409/1986
498/1987 ..
... 1, 2, 3, 4, 6 7 .
3604/2007
2190/1920 ..
.
2008
,
.

5.3 ..
,
:

67

)
3604/2007 ..

.
..
:

1) .


. .. , ,
.
2) .
3) .
4) .
5) , ,
.
6) ,
.
7) .
8) , ,
(..) .
9)

(..) .
10) .
11) .
12) .
13) .

68

)

.
)
.

.. :
, ,
.

.
:
, ,
(.).
.

.

,
.
. 3604/2007 .

) .
,
,
.

.

.
69

.
.
20% ..
.


.

2/3 ..
.
.. ,
,
.. .

.. :
.. .
.
5% ..
.. ..,
.. .. 6
, .

,

. .. ,
.

) .
.. ..,
.

70

, .
.. ,
,
.

.
.
..
. . ..

,
.

, .. ,
, ..
. ,
.
..
..
.
2190
1/3 ..
.. ..

..

)
..
..
.. 3.000.000,

71

- .


:

) 2.500.000.
) 5.000.000.
) 50
.

.. -

, ,
.
, .. ,
- .
,
.

.. .


..

)
.. ,

.. ,

( 7, .2190).

72

, :
) ..
, .
) ,
, ,
.
) :
- ,
- ,
- .
) .
) ..
, .
) (,
, , )
.. .
) ,
,
.
) .

)
.
) .

) .
) .
) .

,
,
.
73

:

.
,
,
.. .
, .. ,
,
.

,
,
.15

5.4

.
, ,

,
.

) ,
) ,
)
) .

15

, ., " " - & , 2012, .355-513

-, 2008, .151-169
74

..
, ..
.

:
)
)

,
)
.. ,
.

,
.

.
.

) ,
,
.

,
.16

5.5 ..
.. :
) .. .
16

-, 2008, .151-169
75

) ..,
.. .
) .
) .
) ..

.. ,

(....) .
..
(...).
.. ... 17:

- .
- .
- .
- .
.

- .

- .
- , ..
.

5.6 .2190 (.42)

.2190, .. 409/1986
498/1987 ..
17

, ., " ", 2010, .278-282

76

(68/151/...,77/91/...,78/660/...,78/855/...,82/891/...

83/349/...),
.

.2190(.42)

1)
2)
3)
4)

,
.

.. 1123/1980

(... 75/1980), .
.. ....
31.12.2004. ,
,
.


.


.
.... 80

77

.2190. ....
.18

5.7


, :

1) .
2) .

7 .

, :

, ,
10%
.

:
1)
. ():
1)
(),
1)

()
,

18

-, 2008, .168-169

78

1)

(),
1)
( ), ()
.
2)
.
3) 1 2,
.
4) 1,2 3
:
4)
,
4) ,
1,2,3
.

5.8
..
.
:

) (
going concern).
) ,
( ).
)
( ).
)
(
).
79

)
.
.
)
(
).

:


,

.
.
(goodwill)

,
.

,
.

,


.
..
,
.

:
)
.
80

) .. ,
( ..)
,
.2190, ,
,
.
)
,
, .
) ,
,
, ,
.
)


.
.
)
,
, ,
.

.
,

.


.
81

5.9
.. ..
.
,
.

,

.
,

( ),
.

5.10
, ,

,
.

.. .


.19

19

, . " ", & , 2012, .355-513

optimumanalysis.wordpress.com/--

82

..

1( )
.. ,
.
, .. 500 ,
125.000 .
500.000 ,
, 9 ..2190/1920,
. 20.000

10%, .

1
04 /

500

08 /

10

41
88

500

500.000
500.000
2.000

53

2.000

53

2.000

38

2.000

83

500

08 /

500

04 /

10

500
125.000

41
7

500
...

...
125.000

41

125.000
53

41

10
53

500 ...
125.000

500.000

500.000

125.000

38

...
125.000

2 ( ..)

120.000 .
100.000 .

1
33

100.000
40

33

33
52 / .

100.000
100.000

33
84

100.000
100.000
100.000

40

100.000
40

100.000

3( - ..)
..
, :

..
38.00

400.000

40.
40.00

100.000
40.01
60.000
40.04

40.000
200.000
41.
41.02
41.05

40.000
160.000
200.000

400.000
400.000

..

85

/
1
40

160.000

53
2

40
41

40.000
200.000

88
88

53

240.000

240.000

240.000

400.000
38

160.000

53
4

400.000
20

20

( , ., " ",
2010)
86

6.1

.

3190/1955
.

.. .. ,

.
,

..

,
,
.
...,
,

6.2 ...
...
..,
...
.
,
. ...
.
87

...

.

.
, ..
,
.. :
) ...
)
, .

6.3 ...
...
() :

) , , , .
) ,
, .
.
) .
) ,
.
) .
) , .
) .

,
.

88

,
, ,
,
...

.. ...,
.. 419/1986
.3190/1955,
.
,

, .. ...,
. ... .

6.4 ...
.. :
) (..)
) ( ).
) , .

... .
.. .., .. :

,
.

. ..., ,
.., ,
. , ,
,
.. ..

89

, .

,
..
. ,
.

.., .
...

,
.
... .
, .. . (.3190, . 17 .4)

( ).
:

) , ,
, .
) ,
. .
) ,
.

.
...
..,
..

90

.. ... ,
.

6.5 , , .
, .. ...
, .
18.000 50%
.

.. ..
.
.. , .
30. 18.000
.. ... 600
.
, 30
, .

.
.
30
.
. ...
,

.

.
.
.

91

..., ,
. :

, ..
.
,
( )
, .
,
( , ,
...)

6.6 ... .
... :

) ... ,
.
...
)
... ,
,
.
) ...
.21

21

-, 2008, .483-502

, ., , 2010, .173-250
( : 1)www.taxheaven.gr/laws/circular/view/id/7894,
2)www.capital.gr/law/articles.asp?id=377740)

92

6.7 ...
6.7.1 .
... ,
, :
.

33.03

, /

33.03.00
2.50060
33.03.01
1.25060
33.03.02
1.25060
40.06
40.06.00
2.50060
40.06.01
1.25060
40.06.02
1.25060

300.000
150.000
75.000
75.000
300.000
150.000
75.000
75.000

38.0

200.000
.
100.000
33.03 , /
300.000
33.03.00
150.000
33.03.01
75.000
33.03.02
75.000
------------------------------------------------------------------------------------------------------

... ..
,
33.04 / .

, ...,

.

93

, ,
...,
, ,
:

40.06
75.000
40.06.01

1.250 60
40.06

40.06.03

1.250 60

75.000

6.7.2
.. ...
.
... :

) .
) .
30.
) .
) .
)
.

,
.

:

94

33.03 , /
40.06
. /
33.03 , /
:
33.03 , /
40.06
41.05
30.03 , /
,
,
.
,

.

.

6.7.3
:

) , :
- ,
- .

) , :
- 50% ..,
- .

95

.., .. :

) ,
) .. ,
) .

.. ..
. ,
.. .. ,
30,
30 R.

:
(. 45)
,
..

,
,
, ..,
.


, ..
.
,

.
..
, :

96

40.06
33.07
33.07
42.01 (
)
38.0 ( )

,
, . ,
,
16.00
.
.. , 100
90 EUR ( 9.000 EUR )
110 EUR, :

40.06

16.00
33.03 /
33.03.01 . /

9.000
2.000
11.000

16.00 .
,
81.01 .

6.7.4
...
, .
,

97

-
.

75% 75%
,
.
.
,
, ,

, .
,
, ,
.
,
.

.
....
.
,
42.01 42.02
,
, ,
42, 42.90.
,
.... 33
.
32.92 33.94, , /
.

98

6.7.5 ...
... 35%.

(
) .
, ,
... .3091/2002. 1.1.2003
... 35%.
4 5 , ,
:

:
-

1.1.2005 , 32%

1.1.2006 , 29%

1.1.2007 , 25%

,
5% ,
1/3 .

6.7.6
...
.. (, , ).
20 ..
. ..,
20
. ,
..

99

6.7.7 ... ...

... ... . ...
, .. ...
..., .22

6.8 ...
:

) .
) .. , ,

..
) ,
.
) .

, .
..
,
, ...

.

6.9 ...
.. 279/1993 . 3190/1955 43 ,
...
...,
,
22

-, 2008, .483-502

( : , . 2014, " : ",

http://www.tax-profit.gr/-downloads/category/13-fbhngdd.html?download=29%E2%80%8E)

100

.
, , .
..,

.

... , ...
...

.
,
,
, .23

23

, .," ", 2010, .173-250

-, 2008, .483-502

101

...
1( )

... 30.000, ,
40%, 30% 30% .
10.000.
.

, ,
:

/
1

33
33.93 /

33.93.01
33.93.02
33.93.03

10.000
(4.000)
(3.000)
(3.000)

40
40.96

40.96.01

33
33.94

33.94.01
33.94.02
33.94.03

..

10.000

10.000
(4.000)
(3.000)
(3.000)

102

33
33.93 /

33.93.01
33.93.02
33.93.03

10.000
(4.000)
(3.000)
(3.000)

/
1

38
38.00
38.00.00

10.000

33
33.94

33.94.01
33.94.02
33.94.03

10.000
(4.000)
(3.000)
(3.000)

,
(
).

/
1

40
40.96

40.96.01

10.000

42
42.02

10.000

103

42.02.00

,

, ,

.

,
. ,
. ,
,
.
,

,
. ,

.

104

2( ...)

... , 40%, 30% 30%,

.. 100.000
.

/
1

33
33.03 /

33.03.01
33.03.02
33.03.03

100.000
(40.000)
(30.000)
(30.000)

40
40.06
40.06.01

33
33.04
33.04.01
33.04.02
33.04.03

100.000

100.000
(40.000)
(30.000)
(30.000)

33
33.03 /

33.03.01
33.03.02
33.03.03
41
/
41.05
41.05.00

100.000
(40.000)
(30.000)
(30.000)
100.000

33
33.04
33.04.01
33.04.02

100.000
(40.000)
(30.000)
105

33.04.03
40
40.06
40.06.01

(30.000)
100.000

40
40.06
40.06.00

100.000

3 ( ...)
... ,
, 100.000.
: 1) 6.000,
2) 3.000
600. 3) 10.000
15.000
1.500. ...
5.000
30.000. ,
... 36% 64%.
.

,
6.000
( 8.000 5% = 400
5.600).

24

24

( , ., " ",
2010)
106

:
1) ...
2) ,
.

100.000,00

6.000,00

106.000,00

10.000,00

,( )

15.000,00

25.000,00 ()

81.000,00

)
100.000 30.000
10.000 ;

= (30.000 10.000) = 3.000,00

100.000

(3.000 29) = 1.225,35

71

4.225,35
======

107

)
100.000 30.000
15.000 ;
= (30.000 15.000) = 4.500,00
100.000
(4.500 29) = 1.838,03
71

6.338,03
=======

: 4.225,35
:

6.338,03 10.563,38 ()

(+)

91.563,38
=======

(91.563,38 29%)

26.553,38

: (6.0003%)

180,00

26.733,38

600,00

(6.338,03 10%)

633,80

1.233,80
25.499,58

========

&
108

(26.733,38 55%)

14.703,36

600,00
14.103,36

(6.000 3%)

180,00

... (180 20%)

(25.499,58 + 14.103,36 + 216)
39.818,00

109

36,00

( 741), ,
,
. , ,
.
(.. ),
(..
).
: )
, ) ) .
:
1.

(..), .

2.

(..),

'
.. .. ..
..
.
,
,
"" , ""
.
(..).
, (..)
(..)
. ,
,
, . ,
(...)
. ...
, .. ,
110

...
, , ...

( ),
( ).
, , 3
.3190/1955 ,
. , ..., ,
, , , ,

(leasing),

(factoring) .
, ,
. ,
,
,
.
, , ,
. ,
,
.

111

1.

. (2007), " ", 2007

2.

, . (2012), " , & ", ,

:
3.

, . (2010), " , -", :

4.

, . . (2008), " .

... 3604/2007", :
.

1.

www.specisoft.gr/arthro_dioikisi_epixiriseon.pdf

2.

el.wikipedia.org/wiki/_

3.

e-taxexperts.blogspot.com/.../blog-post_07.html

4.

www.startupgreece.gov.gr/-- -

5.

tax-analysis.blogspot.com/

6.

www.taxheaven.gr/news/news/view/id/18085)

7.

www.jsis.gr,

8.

www.forologikanea.gr

9.

, . (2014), " : ",

http://www.tax-profit.gr/downloads/category/13fbhngdd.html?download=29%E2%80%8E

1.

, . , 3 , ,

, 2008.
2.

, . .

& , , 2010.

112