1

, 11 /12/2014 ...2/95266/

. . / / &

./ : 37 101 65 : : 210 33 29 704 210 33 29 701 : 210 33 38 419 210 33 38 391

:

: : 86 .4307/2014

:

) 86 .4307/2014 ) 2008/909/ 27 2008, 2009/299/ 26 2009, , , ( ), ) 2008/947/ 27 2008, 2009/299/ 26 2009, , ( ), ) 2009/829/ 23 2009, , ,

: 74-68

2

( ) . ( /246/15-11-2014), ) .2/88371//17-11-2014 ( 3093 ) (...) , , , , , , , , .3 86 .4307/2014 ( 246 ), ) .2/88380//17-11-2014 ( 3093 ) ... , , , , .1 181 .4270/2014 ( 143 ), .6 7 86 .4307/2014 ( 246 ).

. , 86 .4307/2014, , , :

1. 1 2,

, 01.08.2012, 31, 32 33 .1 .4093/2012 ( 222). , 1 01.08.2012 ( 38 .1 ) .

.. .2, , 1-8-2012, .2 3 50 .3205/2003 , , 887 . , , , :

1-8-2012

(/....) 2,373

2.105

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

2,123 1.883

: 74-68

3

, 1 ,

1,957 1.736

1,822 1.616

1,717 1.523

1,592 1.412

1,377 1.221

1,231 1.092

1,151 1.021

1,096 972

1,061 941

1,000 887

0,950 843

0,920 816

0,885 785

0,809 718

0,570 506

0,320 284

.. .2, , 1-8-2012, .3 8. 51 .3205/2003. : (.3 51 .3205/2003), 105,86 . , , 159,61 . , , 212,94 . , , 105,86 . , 1-8-2012, .3 51 .3205/2003, ( - ) , , ... . , (

: 74-68

4

) . , (.4 51 .3205/2003): 1) , 1-8-2012, , : i. 294,05 180,82. ii. 138,23. 2) , , 1-8-2012 : i. 268,07 165,30. ii. 122,72. , , ( ). , , 1-8-2012, .8 17 .3648/2008 ( /38). (.5 51 .3205/2003), , 1-8-2012, : i. .... 624,13. ii. ..., ..., ..., , 1 , , , 412,62. iii. 321,02. iv. 235,75. v. , 149,49. vi. , , 107,01. vii. , , 45,39. viii. (, ) , 33,81. ix. , , 27,58 . (.6 51 .3205/2003) , 1-8-2012, :

i.- .... 391,57

ii.- ..., ..., ... .., ..-.. ..

239,47

iii.-

, ,

162,84

(.7 51 .3205/2003) , 1-8-2012, :

: 74-68

5

i. , , 107,01. ii. , , 85,77. iii. , , 64,12. iv. (, ) , 42,89. v. , 28. (. .8 51 .3205/2003) , 1-8-2012, 45,39. .. .2, , 1-8-2012, .10 51 .3205/2003. , , , , , 68,46 . . .. .2, (.., .. ..-..) (. .8 51 .3205/2003), .8002/32/122-/6-9-2007 ( 1803) .2/2381/0022/5-5-2009 ( 928) ..., , 1-8-2012, (2,77). , .. .2, () , .... ... (.1 2 .3833/2010), , , 1-1-2013 , 4.750,00. 2. 3 , , () () , 1 2, 1.8.2012 31.12.2014 , , . 3. 4 . 1 2 (500,00) .4. .4254/2014 ( 85).

: 74-68

6

, , 1-8-2012 30-11-2014. 4. 5 2 .3 .4254/2014 ( 80% , ), 2 . , ( 1-4-2014) , ( .2), 31-7-2012.

5. .6, .1 181 .4270/2014 (143) , , , , , 1-8-2012 , , , 13, 14 15 .1 .4093/2012, 1 181 .4270/2014.

, 1-8-2012, , , 2.067. , :

-

1-8-2012 (...), (..), (..), .., (...)

2,00 4.134

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

1,80 3.721

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

1,60 3.307

: 74-68

7

..., , , ..

1,40 2.894

, '

1,20 2.480

... .., , ,

1,00 2.067

... .., , , '

0,80 1.654

' 0,72 1.488

, ( , ), , 1-8-2012, :

.- , ... 344,08

.- ... 487,97 .- 563,04 .- ... 594,32 .- , 625,60 .- 656,88 .- 688,16

,

( , , ' , ), , 1-8-2012, :

769,12

... 644,44

,

, , 1-8-2012, :

... 242,88

: 74-68

8

... 161,92 121,44

, .

, 1-8-2012, , (...), 2.067. :

1-8-2012 2,00 4.134 1,80 3.721 1,60 3.307 1,40 2.894 ' 1,20 2.480 1,00 2.067 0,80 1.654

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

.- 344,08 .- 487,97 .- 563,04 .- 594,32 .- 625,60 . 656,88 . 688,16

, , , , , 1-8-2012, :

' ... 769,12 644,44

, , 1-8-2012 :

242,88 161,92 121,44

: 74-68

9

6. .1 181 .4270/2014, .6 86 .4307/2014, () ... ( ) 1 181 .4270/2014, 1.8.2012 30.6.2014, (50%). 7. 7 1 181 .4270/2014 , ( 50%) () , 1 181 .4270/2014, 1.8.2012 30.6.2014, , . 8. , 4 2 .3833/2010 ( 40), ..., , 1-8-2012, 8.314,56. , .1 6 .3808/2009 ( 227), ... , 1-8-2012, 5.964,33. . .2/88371//17-11-2014 ( 3093 ) ..., : 1) .1 1 ..., .2 86 .4307/2014, 1-7-2014 30-11-2014, , , , 27-11-2014, 2014. 2) .2 1 , .2 86 .4307/2014 ( 246/), 1-7-2014 31-12-2014, , , , 22-12-2014, 2015. 2015, 22-12-2014. 1-7-2014 31-12-2014 2015. 3) ..1 2 .2 86 .4307/2014

: 74-68

10

( 246/), 1-8-2012 30-6-2014, , , , , : . () (250,00 ), , 27-1-2015. . () (250,00 ), (36) . 1 27-1-2015, (27) 27-12-2017, . 4) ..2 2 , , , , , . 5) ..3 2 , ( 1-8-2012 30-6-2014) , , , , 27-1-2015, ( ) ( , ). , ( 30-6-2014), , ..., . , 30-6-2014 ( 1-7-2014 ) , , , ..1 2. (27-1-2015), 250,00. 6) . 2 , , , () .2 86 .4307/2014 ( 246/) 1 2012 30 2014 , (36) . , 1 2015, . () (250,00), 2015.

: 74-68

11

. .2/88380//17-11-2014 ( 3093 ) ..., : 1) .1 1 ..., 1 181 .4270/2014 ( 143/), . 6 7 86 .4307/2014 ( 246/), 1-8-2012 30-6-2014, , , : . () (250,00), 27-1-2015. . () (250,00 ), (36) . 1 27-1-2015, (27) 27-12-2017, . 2) .2 1 , ... , . 3) .3 1 ... ( 1-8-2012 30-6-2014) , , , , 27-1-2015 ( ) ( , ). , ( 30-6-2014), , ..., .... , 30-6-2014 ( 1-7-2014 ) , , , .1 1. (27-1-2015), 250,00. 4) .1 2 ... 2014. 1-7-2014 30-11-2014 2015.

: 74-68

12

5) .2 2 () , .1 181 .4270/2014 ( 134/), .6 7 86 .4307/2014( 246/), 1 2012 30 2014, ..., , (36) . , 1 2015, . () (250,00), 2015. 6) , ( .1 181 .4270/2014) 50% , .1 , 6 86 .4307/2014. . , :

01.08.2012 30.06.2014 01..07.2014

1. : 0418 : 0411, 0414

2. : 0621 : 0613 3. : 0263 : 0261 4. : 0621 : 0612

.

/ & .

( )

: 74-68

13

.4307/2014 (246)

86

1. 31, 32 33 .1 .4093/2012 (222) . 01.08.2012 , . 2. . 2 3 50 .3205/2003 ( 297) 1-8-2012, : 2. 1 : (/....) 2,373 , , (/..., ..., ...), , 2,123 , 1 , 1,957 1,822 1,717 1,592 1,377 1,231 1,151 1,096 1,061 1,000 0,950 0,920 0,885 0,809 0,570 0,320 3. (887 ).. . 3 8 51 .3205/2003, 1-8-2012, : 3. , (105,86 ) . , , (159,61 ). , , (212,94 ). ,

: 74-68

14

, (105,86 ). 4. , : . , , : i. (294,05 ) (180,82 ). ii. (138,23 ). . , : i. (268,07 ) (165,30 ). ii. (122,72 ). ( ). 5. , : . .... (624,13 ). . ..., ..., ..., , 1 , , , (412,62 ). . (321,02 ). . (235,75 ). . , (149,49 ). . , , (107,01 ). . , , (45,39 ). . (, ) , (33,81 ). . , , (27,58 ). 6. : . .... (391,57 ). . ..., ..., ... .., .. .. (239,47 ). . , , (162,84 ). 7. : . , , (107,01 ). . , , (85,77 ). . , , (64,12 ).

: 74-68

15

. (, ) , (42,89 ). . , (28,00 ). 8. : . (45,39 ).. . 10 51 .3205/2003, 1-8-2012, : 10. , , , (68,46 ). .. . 2 2 .8002/32/122-/6-9-2007 ( 1803) 3 2 .2/2381/0022/5-5-2009 (928) , , 1-8-2012, (2,77 ). 1 2 .3833/2010 ( 40/). 3. , , , 1.8.2012 31.12.2014 , , . 4. .4. .4254/2014 ( 85). 5. 2 .3 4254/2014 2 . 6. 1 181 .4270/2014 (143) , , : ". 1 2 29 .3205/2003 ( 297 ), , 1-8-2012, : 1. (...), , (..), (...) , , : . ..., (..), .., .., ... 2,00 . ..., .. .., .. ... 1,80 . , , .., .., ...,

: 74-68

16

1,60 . , , , .. 1,40 . , ` 1,20 . ... .., , , ` 1,00 . ... .., , , 0,80 . ` 0,72 2. (2.067 ).. ". 3, 5 6 30 .3205/2003, , 1-8-2012, : 3. , ( , ), : . ` ` , ... (344,08 ). . ... (487,97 ). . (563,04 ). . ... (594,32 ). . , (625,60 ) . . (656,88 ). . (688,16 ). 5. , ( , , ` , ), : (769,12 ). ` ... (644,44 ). 6. , , : ... (242,88 ). ... (161,92 ). (121,44 ). , .. ". 1 2 32 .3205/2003, , 1-8-2012, : 1.

: 74-68

17

, : . 2,00 . 1,80 . 1,60 . 1,40 . ` 1,20 . 1,00 . 0,80. 2. (2.067 ). . 3, 5 6 33 .3205/2003, , 1-8-2012, : 3. ...., , : . (344,08 ) . (487,97 ). . ` (563,04 ). . (594,32 ). . (625,60 ). . (656,88 ). . (688,16 ). 5. , , , , : ` (769,12 ). (644,44 ). 6. : (242,88 ), (161,92 ), (121,44 ). . , 1.8.2012 30.6.2014, . 7. H 1 181 .4270/2014 , : . , ( ), 1.8.2012 30.6.2014,

: 74-68

18

, .

.2/88371//17-11-2014 (... 3093) ... : , , , ,

:

1. .2 3 86 .4307/2014 ( 246/ ) 2. .2362/1995 ( 247/ ), . 3. 90 , ..63/2005 ( 98/ ). 4. 11 .3865/2010 ( 120 ), . 13 14 2 .4002/2011 ( 180/), . 10 1 .4024/2011 ( 226/), 1 .4051/2012 ( 40/) 3 .4093/2012 ( 222/). 5. . 48/9-7-2012 ( 2105/ ) .

6. , , , 439.000.000 , 2014, 2015, 2016 2017,

1

1. .2 86 .4307/2014 ( 246/), 1-7-2014 30-11-2014, , , , 27-11-2014, 2014. 2. .2 86 .4307/2014 ( 246/), 1-7-2014 31-12-2014, , , , 22-12-2014, 2015. 2015, 22-12-2014. 1-7-2014 31-12-2014 2015.

: 74-68

19

2

.2 86 .4307/2014 ( 246/), 1-8-2012 30-6-2014, , , , , , : . 1. , : . (250,00 ), , 27-1-2015.

. (250,00 ), (36) . 1 27-1-2015, (27) 27-12-2017, . 2. , , , , , . 3. , ( 1-8-2012 30-6-2014) , , , , 27-1-2015, ( , ). , , , , . . , , , .2 86 .4307/2014 ( 246/) 1 2012 30 2014 , (36) . , 1 2015, . (250,00 ), 2015.

.

-

: 74-68

20

.2/88380//17-11-2014 (... 3093) ... : ,

:

1. .1 181 .4270/2014 ( 143/ ), . 6 7 86 .4307/2014 ( 246/).

2. .2362/1995 ( 247/ ), . 3. 90

, .. 63/2005 ( 98/ ). 4. 11 . 3865/2010 ( 120/), . 13 14 2

.4002/2011 ( 180/), . 10 1 . 4024/2011 ( 226/), 1 . 4051/2012 ( 40/) 3 . 4093/2012 ( 222/).

5. . 48/9-7-2012 ( 2105/ ) .

6. ... 67.100.000,00 , 2015, 2016 2017.

1 1 181 .4270/2014 ( 143/), . 6 7 86 .4307/2014 ( 246/), 1-8-2012 30-6-2014, , , :

1. ... : . (250,00 ), 27-1-2015.

. (250,00 ), (36) . 1 27-1-2015, (27) 27-12-2017, .

2. ,

: 74-68

21

... , .

3. ... ( 1-8-2012 30-6-2014) , , , , 27-1-2015 ( , ). , , .

2 ... :

1. 2014. 1-7-2014 30-11-2014 2015.

2. , .1 181 .4270/2014 ( 134/), .6 7 86 .4307/2014( 246/), 1 2012 30 2014, ..., , (36) . , 1 2015, . (250,00 ), 2015.

.

.

: 74-68

22

: . :

1. , . . . . . / . / 2. ) . ) .... ) ..... - / ) ... ) ... ) ... 3. ) ) ) 4. ) ) 5. 6. 7. 8. / 9. ... , 10. ... 11. ... 12. ... 13. ... 14. / 29, 101 10 15. / , 16.

/ .

: 74-68

23

. :

1. . 2. . 3. . / 4. / & (4 ) 5. 6. / 7. / 8. 9. / , 10. / 11. /

: 74-68