13) Yrroupy io OIKOVOIJIKWV - I V. IpalJlJarEa K. H. naaokol3itil (generalsecr@mnec.gr) - bjvoll EE, I V. bjvoll OIKOV.
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- Julius Ellis
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1 KENTPO ~IEeNOYL KAI EypnflAlKOY OIKONOMIKOY ~IKAIOY -o~..._ -o'jonalla KPATIKON ENILXYLEON OKE ~ MONAM KPATlIlllN ENIIXYIEnN GwoaAoviKIl, 08 MapTiou 2012 KOlv: a) Yrroupy io AVCITTTU~Ile;, AVTOywvIOTIKOTIlTOe; KOI NauTIAiae; K. A. ~laljavtorrouaou (Fax: ) Yrroupyo AvOrrTU~Ile;, AVTOywvIOTIKOTIlTOe; KOI NauTIAiae; K. A MwpaTTIl (gramyfyp@mnec.gr) Ycpurroupyo AvOrrTU~Ile;, NiKIle; AGHNA AVTOywvIOTIKOTIlTOe; KOI NauTiAiae; 13) Yrroupy io OIKOVOIJIKWV - I V. IpalJlJarEa K. H. naaokol3itil (generalsecr@mnec.gr) - bjvoll EE, I V. bjvoll OIKOV. noaitik~e;, ~IWaUVTpla K. B. LWTIlPIOOOU (vsotiriadou@mnec.gr) NiKIle; AGHNA LX TIKO: To arro lj~vulja IlA KTPOVIKOU TOXuopOIJ iou Tile; K. I wpyiae; KOPlJo K IJEpOUe; Tile; EY~ EIlAE TOU ynaan [An. MoKE 739/ ] GElJa: IvwlJo06TIlOIl O)(nlKo IJ a) Tllv EVVOIa Tile; «vlaiae; OIKOVO\JIK~e; ljovooae;» KOI 13) TOV VO XOIJ VO arroka lo\jo TWV loilyijevwv oro XPIl\JarloT~plo nalplwv arro TIlV EVVOia TWV MME Lae; arrooteaaoulj TIlV arrovtllo~ ljae; OTO PWTlllJa, TO orroio ljae; aeoar (An. MoKE 739/ ) O)( TIKO IJ a) Tllv EVVOia Tile; «vlaiae; OIKOVOIJIK~e; ljovaoae;» OTO rraaiolo Tile; «O OOIJEVIle;» TTlX ipiloile; TOU KavovlolJou de minimis KOI 13) TOV VO XOIJ VO arroka loljo TWV IOIlYIJEVWV OTO XPlllJarloT~plo TOIPIWV alto Tllv EVVOIa TWV MME. LTO rraaima TWV apijoolotr'jtwv \Jae; rrapaijevou\j OTIl oloaw~ oae; Yla orrolao~rrot OUVOPOIJr'j Iia Til Movooa ~p. E. MoualJ An<~ ~IWaUVTpla Epwvwv ~EO~ LuvToviorpla Movooae; KpaTlKWV EVIO)(uo wv Tax. Supioa KaAaJ.l.aptu 0w<Ja.AoviKT] TT]A.2310/ Fax: 2310/ moke@ ciee\.gr
2 KENTPO ~IE0NOY~ KAI EypnnAlKOY OIKONOMIKOY ~IKAIOY MONA!::.A KPATIKQN ENI~XY~EQN ~ OKE MONAlIA KPATIKDN ENIIXYIEON m..'1poqjopiec;: Xalbw KOVPKOVV/ (MLJE, LJIKf/YOPOC;) AIKarepiV11 Eyovpibov (LL!vI, LJIKf/YOPOC;) rnllmoaothi:h EPnTHMA ME'rO ano IlTJvulla 1']A K't"pOvtKOU 't"axuopo!l iou TT]<; K. rewpyia<; KOPIlU EK ~pou<; TT]<; EY!::. EfIAE 'rou YnoupyEiou Avun'[U~1']<;, AV-raYWVt<J'ttKOTT]'ta<; Kat Nau'ttA.ia<; (A.D. MoKE 739/ ), 'teorjkav <JTT] Movuoa Kpa'ttKwv EVt<JxU<JEWV (MoKE) 'tou Ktv'tpou!::.tE9voU<; Kat Eupwna"iKou OlKOVOlltKOU!::'lKaiou 'ta E~TJ<; Epw'tTJlla'ta: «a) mo na.aimo rov Ob'lYov Erpapf.1oy~e; T'Ie; llpa?'1e; «EvillaKT1Koe; TOVplaf.10e;» va anoaarp'lvlmci 'I evvoia T'Ie; «f:vtaiae; 0IKOV0f.11K~e; f.1ovabae;», 'I onoia EXt:l a'lf.1aaia yta rov xapakt'ipwf.10 we; «&bof.1{;v'ie;» f.1iae; t:7rlxcip'la'le; jjaat:l rov KaVOVlaf.10V (KavOVlaf.10e; de minimis), Kat jj) va blwkplvlmt:i t:o.v anoclcioviat t:? Oplaf.10V ano i'lv EVVOta TWV MME 01 t:la'lyf.1f:vt:e; mo xp'lf.1atl~plo t:ratpit:e;». AIIANTH:EH A. EU7a'lwYlIca 1. H EtOlKij Y1tl]pwia OOA.t'tl<JIlOU Kat TouPl<JIlOU 'tou YnoupyEiou IloA.t'tl<J!lOu Kal TouPl<JIlOU <J'to na.almo 'tou E.O. «Av'taywvl<J'ttKoTT]'ta Kal EmXElp1']J.!a'ttKoTT]'ta» 'tou YnoupyEiou IloA.t'tl<JIlOU Kat TouPl<JIlOU E~EOW<JE 'rov 'tpononol1']).! vo 0011Y0 Ilp~1']<; «EVaA.A.UK'ttKo<; TouPl<JIl0<;»,!l 'toy onolo KaA t OA <; 'tt<; EVOta<pEpOJ.!EVE<; EnlXElPTJ<JEt<; va uno~ua.ouv npo'tu<jel<; Yla tv'ta~1'] EPYWV <JTT]v EV A.Orw Opu~1'], nou ua.onotel'tat, onw<; P1']'tu J.!Vl]1l0VwE'tat <J'tov 001']Yo, ~U<JEt 'rou Kavovl<JIlOU 1998/2006 yta 'tt<; EVt<JxU<JEt<; de minimis. 2. To npono O1<EA.o<; 'rou E~E-ra~OJ.!EVOU EPW'tTJ).!U'rO<; uno~a.tjorjke <JTT] MoKE!l a<popiltj Ilia Enl<J'rOA.TJ TT]<; 'Evw<IT)<; OA.OtoKTT]'tWV EA.A.1']VlKWV ~Ka<pwv TouPl<JIlOU TT]<; npo<; TT]V ElOlKij Y1tl]pE<Jta IloA.ln<J!lOU Kat TouPl<JIlOU, 1'] O1toia -:E T.E>. 14, KuAaI.HlPUl E> (J(JuAoviKT] TTJA.: Fax: moke@cieel.gr
3 8taptpucrTIJK crtij cruvex ta crtijv EY~ EflAE (A.fl II). ~TIJv 1ttmoAij aunl 8tawncOvovtat Ot npopalllm:ncrjloi TIJ<; 'EVfficrlJ<; cr crxecrlj Jl TIJv MOta TIJ<; «vtairu; OtKOVOJltKij<; Jlov<i8a<;». Et8tKo't pa, K<j>pUt;Ovtat av'ttppijcr l<; ffi<; npo<; TIJv anaitijcrlj va 811AcOvov'tat ano 'tl<; 1ttX lpijcr l<;, nou 1ttSuJlOUV va AUPOUV vlcrxilcr l<; de minimis cr'to naaicrto TIJ<; napanuvco flpu~ll<;, Ot cruv pyat;ojl V <; Jl' au'te<; 1ttX lp1)cr l<;, VcO 8tawncOvOVLUt Kal n patlepco npopalljlancrjloi cr crxecrlj Jl TIJ crujljl 'toxij <j>ucrtkou npocrconou cr 1t PlcrcrO't p <; ano Jlia 1ttX tp1)cr l<; Kat no't 8a npen l aunl va 811AcOv LUl. To 8w't po crkeao<; 'tou ~ 'tat;ojl VOu pconljla'to<; dvat, onffi<; 8t UKPLVicrTIJK ak'tu TIJv TIJA. <j>ffivlkij JlU<; nlkolvcovia Jl TIJv K. f. KOPJlu, av ~uptij'to 'tou npco'tou, 811Aa8ij pco'tu'tat 'Y VtKU uv Ot lcrlj'yj.t v <; cr'to XPllJlancrnlPw 'tatpi <; anowiov'tat ~ OptcrJlou 1) OXt'tou XapaKTIJplcrJlOU 'tou<; co<; MME. 3. M 'ta napanuvco 8 80J.t va ~ 'tat; 'tat Ka'tco'tEpco: ocrov a<j>opu 'tt<; cruv pyat;ojl V <; ntx tpijcr l<; Kat 'tl<; 1ttX lpijcr l<; Jl KOlVOU<; Jl 'toxou<; (<j>ucrtku npocrcona), nota dvat 'ta cr'totx ia 'ta onoia anatlouvtal va 811A.cOVOvtat ano ocrou<; V8ta<j>EpOvtat va vlux80uv crtijv flpusll «EvaAA.aKnKo<; TouplcrJl0<;», npok tj.t v0u va A. yx8d II MOta 'tl'j<; 8 (0).li\rrl<; ntx ipllcrlj<; Kat avncr-roixco<; va 8ta1ttcr'tco8 i II uneppacrlj ij Jlll 'tou opiou 'tcov cupco 'tou KavovtcrJlOu 1998/2006 [uno II] Ot lcrlj'yj.t v <; cr'to XPllJlancrnlPlO 'talpi <; anowtovtat ~ OPlcrJlOU ij ext 'tou xapaktijplcrjlou 'tou<; co<; MME [uno III]. B. 0 xapakt11pltiju)<; W<; «evtaia<; OIKOVOJlIKrj<; Jlovat5a<;» TWV (R)vep"'Ial;oJlevwv Kat emxe1prjuewv Kat TWV emxe1prjuewv Jle KOlVOV<; JleTOXOV<; (f/jvulka lrpouwlra) 4. flpoka'tapknku, U1t VSuJlit; 'tal on npouno8 crlj xopij'yllcrlj<; 'tffiv VlcrXUcr cov de minimis ivat, crujl<j>cova Jl 'tov KavovtcrJlO 1998/2006, 'to cruvoao 'tcov VlcrXUcr cov ijcrcrovo<; crljjlacria<; nou 8a XOPll'Y1l80uv en: Ilia OEOOIlEV11 E1nXEiplJCJt) va Jlllv u1t ppaiv t'to nocro 'tcov cupco 'Yta 8t<icrTIJJlU 'tptcov OtKOVOJllKWV 'tcov (up8po 2 nap. 2). ~TIJl tcov 'tat ou II MOta TIJ<; «8 (0).li\rrl<; 1ttX ipllcrlj<;» KA.aJlPUV LUl uno TIJ 8t<icr'tacrlJ nou II E1tt'TPoml lltooe'tei YUl 'TlJV EVVOUl 'TlJ<; «E1nXEiPllCJt)<;» O''TO OiKUto 'TOll UV'TUYffiV10'IloV YEV1KU, onou II «1ttX tpllcrlj» avujl 'tffinit;e'tat ll1to Il"U 2
4 Kl)piOle; OlKOVOJllKl1 01fTlKl1 (nroe; aun] A ltoupyei «no O'UYKEKPlJlEVO OlKOVOJllKO nepljjaawv) Kal 0Xl TOO'O Ole; VOJllK1l OVTO'Tr!Ta. Yn' au't"o '"CO npiolla, co<; «8E(0).l.Evr] E1tlxEip11mp> Yla 't"l]v E<pap).I.oyi] '"COU ap8pou 2 nap. 2 't"ou Kavovl<J).lOu ).I.nopEi va Eivat EhE ).I.ia ave~ap't"l]'t"l] EnlXdP11<Jl] au't"i] Ka8wu't"i], 11 onoia 8paO't"l]plonOlEi't"at ).I.OVl] 't"l]<; o't"l]v ayopa, EhE ).I.ia 0fill.8a E1tlXEtpi]OECOV, Ol onoie<; Ka't"a 't"l]v aokl]<jl] 't"l]<; 8pao't"l]ptO't"l]'t"a<; '"COu<; <JUVEpyaSOV't"at ano KOtVOU co<; tva EVtaio cruvoao, KaTa Tpono nou va O'UVlO'TOi>V OA e; JlaSi Jlia OlKOVOJllKl1 Jlova<ia, onco<; A.X. <JU).I.paivEt OE tvav O).l.tAO. 5. fta 't"ov np008toplo).l.o 't"l]<; MOta<; 't"l]<; EVtaia<; OtKOVOlltKi]<; ).I.ovcl8a<; dvat Kpim).l.l1, 6nco<; 8EXE't"at 11 E1tl't"poni] Kat onco<; ).I.Vl]).I.OVEUE't"at Kat O'"COV 0811YO E<pap).l.oyi]<; 't"l]<; I1P~l1 «EvaAAaK't"tKO<; TouPlOIl0<;», 11 AvaKoivOlO'T] TIle; E1tlTp01tTje; yw. 9EJlaTa AlKaw<iOO'iae; jjao'el 'lou KaVOVlO'Jloi> (EK) apl9. 139/2004 'lou I:UJljJOUAlOU Yla TOV EAEyXO TOlV OUYKEVTproO'EOlV 1lE't"~u 't"cov E1tlXElpi]oECOV (EE C 95, ,0. 1. E<PE~i]<; 11 «AvaKoivco<Jl]»). Ano't"l]v AvaKoivco<Jl] npokdn't"el on 11 unap~l1 ).I.ta<; 't"e't"ola<; EVlaiae; OlKOVOJllKTje; Jlova<iae; Ka80PlSE't"al OE ).leyaao p(8).1.o ano nolotlka JlaAWV napa noo'otlka KplTTjpla, onole; npokl>ntel ano Ttc; akoaou9ee; OlEO'Etc; nou JlnopEi va O'UV<iEOUV <iuo 11 neplo'o'otepee; EnlXElpl1O'Etc; (Ev<iElKTlKa): (i) 11 ).I.ia VOlllKi] npooc01tlko't"l]'t"a, (ii) 11 ).I.OVt).l.l1 Kat EVtaia OlKOVOlllKi] 8laxEiPl<Jl] Kat mpa't"l]ylki], (iii) 11 Uto8E't"l]<Jl] 't"l]<; (0).l.i]<; ).I.la<; EWlpEia<; El<Jl]y).ltvT]<; OE 8'60 XPll).lClno't"i]pta, (iv) 11 mco't"eplki] avtima8).1.t<jl] KEp8rov Kal Sl1lllcOV i] 11 8tavO).l.i] 't"cov m08cov 1lE't"~U 't"cov 8ta<p0pcov E1tlXElpi]OECOV, (v) 11 ano KOlVOU EU8UVl] 't"cov E1tlXEtpi]OECOV i] 11 Ka't"avo).l.i] 't"cov E~U)'t"EPlKcOV KlV8uvcov, (vi) Ol a).l.olpaie<; <JU).I.IlE't"OXE<; mo KE<paAato 1lE't"a~u 't"cov E1tlXEtpi]OECOV, (vi) 11 anok't"l]<jl] EAEnOU ano Ilia E1tlXEiP11<Jl]/Et<; OE aaa11 E1tlXdP11<Jl]/El<;'. Ta npoava<pep8tv't"a o'"cotxeia, 't"ooo lle).i.ovco).ltva 000 Kat <JUv8uamlKa, 8a KPl80uv Jlasi JlE OA e; Ttc; OlETlKEe; npayjlatlkee; Kal VOJllKEe; O'UV9TjKEe;, npokel).ltvou va 8ta1tlmco8Ei 11 unap~11 i] ).1.11 '"COU EVtaiou OlKOVO).l.lKOU xapak't"i]pa 't"cov E~EWSO).lEVCOV E1tlXEtpi]OECOV. 6. E<pooov Ilia E1tlXEiP11<Jl], 11 onoia al't"eiwl 't"l]v unaycoyi] 't"l]<; o't"l]v uno E~E't"a<Jl] I1pa~l1, oxe't"lse't"at IlE aaa <; E1tlXElpi]OEt<; KaTa TponoUe; avti«nolxoue; npoe; EKEivoue; nou neplypaq>ovtal O'TIlV AvaKOivOlO'T] yw. TIl O'UYKEvTpOlO'T] EnlXElPl1O'EOlV, TOTE 3
5 9tropEi-Tat OTt a1to'ttati flasi fl' al)'tec; flla tvlaia OlKOVOfllKTJ flovuoa. l:uve1tw<;, OAtC; Ol t1tlxtlptjo"ttc; T1]C; tvwiac; allritc; OlKOVOfllKTJC; flovuoac;, avtsapnltroc; tuv al>'ttj OW9ETtl TJ 0Xl VOfllKTJ 1tpoO"ro1tlKOT1]Ta, O"llVlO"T01>V tv 1tPOKtlflEVro TTJ «OtOOflEVlJ t1tlxtlptjo"tj», Ka'ta TIJv MOta 'tou apepou 2 1tap. 2 'tou Kavovlcr/lOU 1998/ l:'tov Ob11Yo Eepap/loyiJ<; TIJ<; Opa~l1<; [KEep. 4.2 'OpOU1tOe crel<; cru/l/le'toxil<; Kat opot E1ttAc~t/lOTIJ'ta<;', EVOTIJ'tU 4.2.7, <JT]/lEio (5), 1tap. A, 1tEp. vii., cr. 33] avaep pwlt 0)<; KPl'tiJPW xapaktijplcr/lou /lta<; E1tlxdPl1<JT]<; 0)<; EVtala<; OlKOVO/llKiJ<; /lovaba<;, 1ti:pav 'to)v 1tpOavaepEpO/lEVO)V crtijv AvaKoivO)<JT] 1tEpt1t'tWcrEo)V, Kat «'I (JX (J'I r'le; wrov(jae; j.1c illce; c1rlxclpfwcle; 01 o7roice; xapakr'lpit;ovrw We; (Jvv6c6cj.1E:vce; ~ (Jvvcpyat;Oj.1cvce; j.1 am:~v». Q<; EK 'tou'tou, crtijv 1tap , <JT]/lElo II (B I) 'tou ObmOU, 1tPOPA 1tE'tal on KaeE E1tlXdPl1<JT] 1tOU E1tlSu/lci va U1tOpaA t aitij<jt] yta va cru/l/le'tacrxet cr'to 1tpOrpa/l/la, ea 1tp 1tEt va U1tOpaAEl Y1teUSuVT] ~ijao)<jt] crtijv MOla ea avaep pet on A l'toupyci 0)<; ave~aptijtij E1tlXciPl1<JT] ij 0)<; «EVtaia otkovo/ltkij /lovaba (ov't0tij'ta)) a1to KotvOU /le aaa <; E1tlXEtpiJcrEt<;. l:uvakoaouea, 0)<; «tvulia OlKOVOfllK1\ flovuoa» xapakt1]pisovtat ts 0PlO"flO1> O"TOV OOTJYo TOO"O Ol O"llVOtOtflEVtC; 00"0 Kat 01 O"llvtpyaSOfltvtC; IoU: T1]v alt01>o"a t1tlxtlp1\o"ttc;, 01t0)<; au't <; opu;ov'tut crtij l:ucr'tu<jt] T11<; E1tl'tpo7tiJ<;. 8. Ocrov aepopa Ttc; O"llVOtOtflEVtC; t1tlxtlptjo"ttc;, <JT]/lEtWVE'tat on au't <; E~ Optcr/lOU E/lepavisouv 'ta 1tEptcrcro'tEpa a1to 'tu xapaktijptcrnka 1tOU avaep pov'tut crtijv AvaKoivO)<JT] (<JT]/lEio 5 avo)'tepo)). Ka'ta cruv 1tEta, 1tPE1ttl O"t KUOt 1ttpi1tTroO"TJ va Otrop01>VTal roc; tvwia OlKOVOfllKTJ flovuoa Kat, apa, 'ta 1tocra de minimis 1tOU XEt AapEt KaeE cruvbebe!li:vtj E1tlXciPl1<JT] yta Ilia 'tpte'tla 1tp 1tEt va cruvu1toaoyu;ov'tat, 1tPOKEt!li:vOU va bta1ttcr'to)eei Eav TIJpEhat 'to Opto 'to)v wpw. E~aAAou, yta 'to 1;iJT111lU 'to)v cruvbebql VO)V E1tlXEtPiJcrEo)V bev bta'tu1twvov'tat avnppijcret<; crtijv E1tlcr'tOAiJ TIJ<; 'EvO)<JT] <;. 9. OEpal't po), TJ 1>1tapSTJ roc; flttoxoll TOll iowll (j)llo"lk01> 1tPOO"O>1tOll O"t 01>0 1\ 1ttPlO"O"M-tptC; t1tlxtlp1\o"ttc; bev cruve1taye'tat a1to /l0vt] TIJ<; 'to xapaktijptcr!l6 'to)v EV AOrO) E1ttXEtpi]crEO)V roc; O"llVOtOtflEvrov, KaeW<; crtij l:ucr'tu<jt] TIJ<; E1tl'tpo7tiJ<; avaep pe'tat 0)<; 1tpOU1tOeE<JT] yta 'tov xapaktijptcr/lo au'tov 'to EV AOrO) 1tpocro)1tO: EhE a) va Ka't XEl TIJv 1tA W\jIl1epta 'to)v blkato)f.ul'to)v \jii]epou EhE P) va XEt 'to btkairollu btoptcr/lou ij 1tau<JT]<; TIJ<; 1tA to\jll1epta<; 'to)v /learov 'tou btolkllnkou K.A1t. opyavou, EhE 4
6 'Y) va aokci KUptapXtldl cmppoi] chc 0) ~aoct <JU1l<PUlvta~, va cai:yxct TIlV naeto\jill<pta TUlV OtKatUlllaTUlv \jii]<pou aaall~ cmxciplloll~. E<pooov TinOTa ano Ta napanavul OCV toxucl, TOTc ot cntxctpi]oct~ on~ onoic~ LO ioto npooulno civat TaUToxpova IffiTOXO~ (h;v dva.. (J'l)V()f;JlSVc<; "to'ul <j)uo'..kou 1tPOO'O>1tOU Ka.. apa ()EV a1totej..ouv EVLaia OlKOVO"..Kll "Ova()a 'YLa 'TO ')..jyyo amov, EK'TO<; Ka.. 1taA.t. Eav (J'l)V'TPSXEl 'Y'" au'te<; Ka1tOla a1to 'Tl<; 1tPOU1tOOSO'El<; 'TlJ<; AvaKoivUlO'TJ<; (Olllldo 5 TOU napovlo~ avult pul). KaTa <JUv ncta, alo naaioto VLaSll~ TUlV cmxctp~oculv 0TIlv cnillaxt] flpasll, 'Yta LO xapaktilptollo Ilta~ cmxcipt]oll~ Ul~ cvtaia~ otkovolltki]~ Ilovaoa~, ()EV 1tpS1tE.. va ~11'TEi'Ta.. a1to 'Ta <j)uo'..ka 1tpoO'Ul1ta va ()11AcOVOUV 01. <; 'Tl<; (J'l)""noXE<; 'Tou<; O'E ()t.cl<j)0pe<; E1tlXElPllO'El<;, 1tapa 1l0VOV Eav (J'l)V'TpSXE.. Ka1tOla a1to 'Tt.<; 1tEp..1t'TcOO'Et.<; a () 'TOU apopo1> 3 1tap. 3 'TlJ<; ~uo''tao'tj<;. 10. Ot <JUvcP'Ya~ojl Vc~ cmxctpi]oc~ avtiecla, ocv cvtaooovtat OC KaJlia ano T~ 1tEpL7tTffioct~ TIl~ AvaKoivUl<nJ~, ot O1toic~ OJlUl~ cnt<njjlaivctat on civat CVOctKLtK ~ Kat oxt anoilitonk ~. rta va OtamaLUlec~ cnoiffivul~, av ot (J'l)VEP'Ya~OIl ve<; E1tlXE"PllO'Et.<; anotcaouv cvtata otkovojltki] JlOvaoa, ea np nct va cscta~ctat KaOE 1tEpi1t'TO>O'TJ ~EXo>p"O"Ta, uno TIlV MOta on ea np nct va ca. "(XcTat cav Ot cmxctpi]oct~ aut ~ <JU'YKCVTpffivouv Va i] ncptoootcpa ano Ta xapak'tt]ptonka nou ava<p povtat OTa OllJlCia 9-23 TIl~ AvaKoivUlOll~ (~A. <njjlc10 5 T01> napovlo~ avult pul). AVTi9cLa, ()EV dva.. op91l 11 1>1taYO>Yll O''T11V EVVOLa 'TlJ<; Ev..aia<; OlKovoll..Kll<; 1l0Va()a<; (Kat., apa, 0 xapak'tljp"o'''o<; 0><; ()E()OIJEV11<; E1tlXdP11O'TJ<;) oj..o>v 'TO>V (J'l)VEP'Ya~O,.u:vo>v E1tlXE"PllO'EO>V E~ 0P"O'IlOU. n~ ck LOUTOU, 0 O()11YO<; Oa 1tpS1tE.. va 'TP01t01t0"110d OTO Kc<p. 4.2, cvotijta , <njjlcio (11), nap. B 1, o. 58, OU'TO><; coo''te Ol 1)1tO'llll<j)lE<; yla EV'Ta~11 O"TlJV IIpa~11 E1tlXElPllO'Et.<; va Il11V 1>1t0XPCOUV'Tal va ()11AcOV01>V 'Tt.<; (J'l)VEP'Ya~oIlEvE<; IlE ams<; E1tlXE"pllO'Et.<;, 1tapa JlOvov Eav (J'l)V'TpSXE.. "ia ll1teplo'o'o'tepe<; a1to 'Tt.<; 1tPOU1tOOSO'Et.<; 'TlJ<; AvaKoivo>O'TJ<;, Kaeffi~ ocv ea np nct va 9cUlpOUVLat csapxi]~ Ul~ cvtaia OtKOVOJltKi] OVLOLT]La. 11. T AO~, 'Yta LOV unoa.oytojlo TOU avultatou opiou TUlV cupffi ava Tptcna, <njjlctwvctat on TO opto auto a<papa OT~ CVtOXUOc~ i]ooovo~ <njjluoia~ nou Kaec ocoojl vt] cmxdpll<nj Xct Aa~ct 'Yta LO ot<iotiljla auto «O''TO 1>1t0'll11 Kpa'To<; IlSA.o<;» (apepo 3 nap. I co. ~ KavovtollOu 1998/2006). KaTa <JUv ncta, OTO Kdjl Vo 5
7 Sf]AmOTl<; nou KUAOUVLUt ot e1ttxelpf]crel<; VU uno~aaouv, eo, npenet vu npocrreeei lj OteUKpivtcrlJ 6n 'TO 0ptO 'Trov eupro utpopu Ilovov ev,o'xuo'e~ f]o'o'ovoc; O'lJlluO'im; taupe Kuge oeoo!!l:vlj ttnxeipljo'lj O"TlJv EAMlOU (Kat crru Un6AOl1tU Kpa'tlJ )lsalj) r. EPlfilfTOIJV 01 euj1j"iptvec; (ITO XP1JpaTl(lnjplO at1jv evvoia nov MME; Me 1'0 01 etcrlj,,(peve<; crro XPlJ)luncr'tf]pto erutpie<; unokaeiovmt OPlcr)lOU, Kat A6"(m evsexo)ll:vm<; oidcrnopa<; rmv )ler6xmv, un6 'tljv MOID 1:mv MME. e1ttcrlj)luive1:at nm<; lj LUcr1:UcrlJ 'tlj<; Enl'tponf]<; "(ID rov Optcr)l6 1:mv MME npo~a net ot entxetpf]cret<; vu MME. cruva"(e1:ut 61:l Oi eto'ljyilevsc; O''TO XPlJllu'TlO''Ti],no Enlxetpl1O'e~ UV'Tllle'Tronil;oV'TUI onroc; Ku9E ulllj ttnxeipljo'lj KUt Ilnopovv vu sv'tux90vv O"TlJV KCt'TlJyopiu 'Trov MME, uvaaoyu )l& rov uple)l6 1:mv unucrxoaoupevmv Kat 1:0, XPlJ)lCt1:0otKOVO)llKa mu<; cr1:otxeiu 2, yid 1:0V unoaoytcr)l6 rmv onolmv eo, npsmn vu otu1ttcrrmve1:at npoljyoupevm<; Eav lj elcrljy)ll:vlj e1ttxeipljcrlj UVe~ap'tlJ'tlJ f] EXet cruvepyu~6)l Ve<; f]/kat cruvoeoepeve<; C,'."LC,"fJ 13. KCt1:a crm XPlJIlU1:lcrnlPtO e1:atpi <; oev unokaelonat MME. E1ttcrlJllUiveml 6n eivat aaa,o 'to on010 evct1t6kel'tat cr'tlj olukpmkf] euxepelu 'tlj<; 8IDXetplcrnKf]<; Apxf]<;, E<p6crov KpiVet 6n 0 unoaoytcrll6<; 0lJIlLOUpyei UUSTlpEvO OtotKTJ1:1K6 <p6p1:0 1WU 'tlj olucrnopa rmv )lbroxmv lj XUpUK'tlJpisel n<; etcrljypevb<; cr'to XPlJlluncr'tf]pto e1ttxetpf]cret<;, lj e~uipecrlj mu cruv6aou 'tmv entxetpf]cremv ummv 1:0 np6ypu)l)lu evtcrxucremv. 14. nanm<;, e~ 6crmv yvmp~ou)l& m cr1:01xeiu 1:mv elcrljypevmv entxelp~cremv npoku1t1:0uv KUpim<; un6 n<; e'tf]crte<; (U1:0IlLKS<; KUt evonotljpeve<;) AOYlcrnK <; KU1:ucr1:acreL<; nou um <; unoxpeouv1:at vu cruv1:acrcrouv, nupaaaljau cr'tljv lcr1:0creawu 1:0U XplJ)luncr'tlJpiou A9lJvmv OlJ)locrteVe1:at "(ID Kaee elcrljy)ll:vlj nou 2 BA. Kat Anolj)o.OTI TIlt; Enrrpomlt; axetlka Il TIlv Kpo.nJdl gv(crxuotl C 11l2007-0ttana Sri, OTIJ!. 8 Ko.l 10. 6
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