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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/13/paragraph/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/law/index/law/528

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http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/105/paragraph/5http://www.taxheaven.gr/laws/law/index/law/7

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http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26/paragraph/4http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/circular/view/id/20499

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, , , ) (.3588/2007), , , ( ), ) (, , .) . . , . ) ( ..) (., ) , , , . , , , . : ) . ) , . , . . 1 31 .2238/1994 ( 01.01.2014) 5, 2005. . .: 1137110 2015/21.10.2015 .1056/2.3.2015, . 2238/1994. .1056/2.3.2015 ,
http://www.taxheaven.gr/laws/law/index/law/91http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/circular/view/id/22073http://www.taxheaven.gr/laws/circular/view/id/20499http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/circular/view/id/20499

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http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/law/index/law/7

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. , 2011 2013 . ' . 1 31 .2238/1994 44.11 2016, ( 5) 2015. 2015 2016 : 4.000,00. 31.12.2015 :

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http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31/paragraph/1http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/view/index/law/2238/year/1994/article/31http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26http://www.taxheaven.gr/laws/law/index/law/528

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http://www.taxheaven.gr/laws/law/index/law/7http://www.taxheaven.gr/laws/circular/view/id/20499http://www.taxheaven.gr/laws/circular/view/id/20499

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http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/47/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/47/paragraph/2http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/45http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/21/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/21/paragraph/2http://www.taxheaven.gr/laws/circular/view/id/15038http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23

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. ' 23 . 4172/2013 26 ( ). 4. , .1059/18.3.2015 , 47, 57 58 . 4172/2013, 45 . 4172/2013 (. 4308/2014), , . 5. , .1113/2.6.2015 , , , .. , , .. . 6. , . 4 . 2.3.2. 1 .. 1123/1980 . 17 23 . 2.2.110, 1 - 3, : ) , : , 44.14 . , 81.00.04 , , , 81.01.04 . ) , : 44.14. , , 81.00.04, 81.01.04 , .
http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/26http://www.taxheaven.gr/laws/circular/view/id/20560http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/47http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/57http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/58http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/45http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/law/index/law/81http://www.taxheaven.gr/laws/law/index/law/81

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44.14 , 81.01.04 ' 44.14. 1 - 3 , 81.00.04 81.01.04. , , 81.00.04 81.01.04. .. 1123/1980 38 . 4308/2014, 31 2014. 7. , . ' . 2 27 . 4308/2014, 31 2014, , . 3 , . 8. 4308/2014 , , 27 . , . , . , ( ). , : ) , ) . 9.
http://www.taxheaven.gr/laws/law/index/law/81http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/view/index/law/4308/year/2014/article/27/paragraph/2http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/circular/view/id/22036http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/view/index/law/4308/year/2014/article/27

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: 1 2014 . 4308/2014 (31 2014): ) 81.00.04 44.14 , , , .1113/2.6.2015 , , (, ) , 22 23 . 4172/2013. ) , 81.01.04, . 6 , , , , ' .1059/18.3.2015 , . ( ) 31 2014, . 4308/2014.

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http://www.taxheaven.gr/laws/law/index/law/660http://www.taxheaven.gr/laws/circular/view/id/21009http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/22http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/23http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/circular/view/id/20560http://www.taxheaven.gr/laws/law/index/law/660

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(leasing).

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... . 4 25.11.2015. , ..., 31.3.2016 1.11.2015 - 25.11.2015. 5 15.2.2012 12.10.2015. ... 29.2.2016 1.10.2015 - 12.10.2015. 5. 2 TAXIS 050- 2014 050- 2015 407 - 423 - . . 6 1.1.2015 - 31.12.2015 (500) 2015, . (200) pro-rata 2015 ( ). , 2015 2016, (300) 423 - (500 - 200 = 300 ). 6. .1029/2.2.1995, , , . 7.
http://www.taxheaven.gr/laws/circular/view/id/766

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, ' (pro - rata), . 7 1.1.2015 - 31.12.2015 2016. 2015 (40%), (1.000). 2015 2016 (50%), 10%. (100), (10%) (1.000), 2016 407 - . 8. ... , ' (pro - rata), 31 , : i. . ii. . iii. , . 411 Pro-Rata 402 . . , ... ( 31 ...) , , . , , . 8
http://www.taxheaven.gr/laws/view/index/law/2859/year/2000/article/31http://www.taxheaven.gr/laws/view/index/law/2859/year/2000/article/31

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1.1-31.12.2015 2016 ' 2015 73%. 2015 80% ( 2014). 1500, (105) (7%) 2016 423 - . 73% 2016 2016. 2016 2017, 73% 2017. 2016. ' 80% 2016 2015, 2016 . 5.000 (350=5.000*7%) 411 - Pro-Rata. 73% 1.1.2016 .

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https://www.taxheaven.gr/laws/law/index/law/660

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.1142/2.7.2015 .4172/2013 .4174/2013 , , : 1. . ' 2 .4172/2013, , , 1.1.2014 , , , , . , : ) , (33%), , , ) , , (33%), , , ) . 2. ' ' . ' 2 .4172/2013, . , , 80% , 60% 80% , , 48% (80% x 60%) 38,4% (48% x 80%) . , , ' , ( ), /: -
http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528

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, - , , - , . , ' , ( ), : - ( ) () (50%) , - ( ) () (50%) , - / (90%) ( ) . - (franchising) . ' 2 .4172/2013, - , . ' 2 .4172/2013. 3. , 50 .4172/2013, 1.1.2014 , , , , 2 ... ( ) , , ( )
http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/50http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2

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(. 1). (. 2). . ' 2 ... , 21 .4174/2013 ( ) , (. .1097/9.4.2014 .1144/15.5.2014 ....). , , ' ' 2 .4172/2013, ' , , , . . ' 2 . , , ( ) , . , , .4172/2013 , . 4. , 50 51 .4172/2013 21 .4174/2013 , 6 .4172/2013 , , .1 21 .4172/2013. , , , 47 58 .4172/2013
http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/view/index/law/4174/year/2013/article/21http://www.taxheaven.gr/laws/law/index/law/529http://www.taxheaven.gr/laws/circular/view/id/18564http://www.taxheaven.gr/laws/circular/view/id/18916http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/2http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/50http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/51http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4174/year/2013/article/21http://www.taxheaven.gr/laws/law/index/law/529http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/6http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4174/year/2013/article/21/paragraph/1http://www.taxheaven.gr/laws/law/index/law/528http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/47http://www.taxheaven.gr/laws/view/index/law/4172/year/2013/article/58http://www.taxheaven.gr/laws/law/index/law/528

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