CYPRUS TAX AND LEGAL FACTS July...

CYPRUS

TAX AND LEGAL FACTS

July 2005

BDO PhilippidesChartered Accountants

K‡ÚÔ˜º√ƒ√§√°π∫∞ ™∆√πÃ∂π∞πÔ‡ÏÈÔ˜ 2005

CYPRUS

TAX AND LEGAL FACTS

July 2005

K‡ÚÔ˜º√ƒ√§√°π∫∞ ™∆√πÃ∂π∞πÔ‡ÏÈÔ˜ 2005


The fox knows many things but the hedgehog knows onebig thing

Greek parable

This brief guide has been prepared to provide a general background tothe Cyprus tax system. The tax information reflects tax law and practicein Cyprus as of July 2005. We also include key features of the Cyprus legalframework. Further, we make general reference to international tax planningopportunities using Cyprus which appeal to foreign investors.

There are significant benefits to be derived from proper and effective taxplanning. Our people possess the knowledge and expertise to guide youidentify such benefits. We will make available to you our know-how andappropriate business and tax solutions to structure your operations ina tax efficient way.

During the last 15 years, Cyprus has established itself as the main financialcentre for inward investments in Russia as well as to central and easternEurope. This is due to the island’s excellent infrastructure, geographiclocation, the strong cultural and political ties it has with this region andits comprehensive treaty network with all the major countries in ourregion.

Prior to its EU accession last year, Cyprus had reformed its tax systemand its legislation which became in fact EU and OECD compatible. Itstax system is favourable and is an ideal location for investors who wishto invest into Europe or investors who wish to invest from Europe. Further-more, Cyprus has for many years now differentiated itself from otherfinancial centres. It is not a tax heaven but rather a tax incentive country.The corporate tax rate in Cyprus is the lowest in the EU, the tax regimeprovides many exemptions and the island’s double tax treaties continueto be in force. It is therefore as attractive as ever as a holding companyand much more.

We hope you find our brief guide of interest to you and we shall bepleased to provide any further information you might require.

Preface


September 2005

3

Cí1: €1.75US $2.12

(22 August 2005)

A Gate to Investors 6

Double Tax Treaties 8

Cyprus Legal Framework 10

Aspects of Cyprus Tax 15

Personal Income Tax 22

Corporation Tax 25

Special Types of Taxation 29

Special Contribution for Defence 31

Capital Gains Tax 34

Estate Duty 35

Immovable Property Tax 36

Transfer Fees 36

Social Insurance 37

Stamp Duty 39

Value Added Tax 40

Trusts 43

Due Dates of Tax Payments and Penalties 44

BDO Philippides 45

BDO International 47

∫‡ÚÔ˜: ºÔÚÔÏÔÁÈÎ¿ ™ÙÔÈ¯Â›· (Tax Facts in Greek) 49

Contents

5

Having as from 1 January 2003 amended its tax legislation inanticipation for EU accession, Cyprus has set-up a tax systemwhich is ideally suited both to inbound and outbound EU investors.It resulted in aligning Cyprus with EU directives, abolished alldistinctions between international business (formerly “offshore”)and local companies as from 1 January 2003 whilst maintaining afavourable tax regime for the international investor that includesthe following features

corporate profits are taxed at 10%

investment income from dividends is tax free (0%)

profit on sale of shares and securities is tax free (0%)

repatriation of profits from Cyprus companies (dividends,royalties, interest) to non-residents is tax free (0%)

no time restriction on carrying forward tax losses

group relief provisions

no CFC rules applied

The island’s 34 double tax treaties remain in force and continue tooffer ample opportunities for international tax planning whilst alsoreducing legally overall taxes for businesses and individuals.

Cyprus has double tax treaties in force with the following countries

Austria, Belarus, Belgium, Bulgaria, Canada, China, Czech Republic,Denmark, Egypt, France, Germany, Greece, Hungary, India, Ireland,Italy, Kuwait, Lebanon, Malta, Mauritius, Norway, Poland, Romania,Russia, Singapore, Slovakia, South Africa, Sweden, Syria, Thailand,United Kingdom, United States, USSR and Yugoslavia.

Tax costs play a significant role in investment decisions. Investorsaim in maximising after-tax return on investment. Therefore,investment structures which have the least tax leakage are preferredby investors and are recommended by professional advisers.

As such, a Cyprus investment vehicle can collect income which isa charge against high tax income. Withholding tax is eliminated orreduced under double tax treaties or under EU directives. The rateof tax in Cyprus is low compared to other EU countries. The incomecan then be repatriated in any form the investor wishes withoutwithholding tax.

A Gate to Investors

6

A Cyprus entity is suitable both for EU inbound and outboundinvestments. There are no investment activities which areinappropriate for the Cyprus tax environment. However, there areinvestment activities which are indeed ideally suited to the Cyprustax environment such as

holding companies

investment funds and companies

finance companies

royalty companies

south Europe, Middle East, Russia and central and easternEurope headquarter business activities

European enlargement and the accession of Cyprus opens up anew gate to investors who wish to invest in the EU or who wish toinvest from the EU.

A Gate to Investors

7

Paid to CyprusDividends Interest Royalties

% % %

Austria 10 - -Belarus 10/5 5 5Belgium 10/5 10 -Bulgaria 5/10 -/7 10Canada 15 -/15 -/10China 10 10 10Czech Republic 10 -/10 -/5Denmark 10/15 -/10 -Egypt 15 15 10France 10/15 -/10 -/5Germany 10/15 -/10 -/5Greece 25 10 -/5Hungary 5/15 -/10 -India 10/15 -/10 10/15Ireland - - -/5Italy 15 10 -Kuwait 10 -/10 -/5Lebanon -/5 -/5 -Malta - -/10 10Mauritius - - -Norway -/5 - -Poland 10 -/10 5Romania 10 -/10 -/5Russia 5/10 - -Singapore - 7/10 10Slovakia 10 -/10 -/5South Africa - - -Sweden -/15 -/10 -Syria -/15 -/10 10/15Thailand 10 10/15 5/10/15United Kingdom 15 10 -/5United States 5/15 -/10 -USSR - - -Yugoslavia 10 10 10

Double Tax Treaties

8

The above table provides a summary of the withholding taxes applicablefor payments to Cyprus companies from double tax treaty countries

Dividends

No withholding taxes exist for dividend payments which are madeto non-tax residents of Cyprus.

Interest

No withholding taxes exist for interest payments which are madeto non-tax residents of Cyprus.

Royalties

No withholding taxes are levied on royalties as long as the right isused outside Cyprus.

Double Tax Treaties

9

Paid from Cyprus

This section addresses key issues relating to private limited liabilitycompanies which are governed by the Cyprus Companies Law,Chapter 113 (as amended).

We refer to private companies limited by shares. They are by farthe most common type of legal entity registered in Cyprus andused in international tax structures. They have Articles ofAssociation (Charter) that specifically

restrict the number of members to less than 50

restrict the right to transfer shares

prohibit any invitation to the public to subscribe to shares or debentures

prohibit the issue of bearer shares

Key features of Cyprus private companies

Incorporation and capacity to contract

A company comes into existence as a legal entity as soon as itis incorporated by the Registrar of Companies. This is evidencedby the Registrar issuing a Certificate of Incorporation that isconclusive evidence that the company has satisfied all legalrequirements in respect of incorporation and that the companyis duly registered under the Companies Law.

A company cannot contract or enter any other obligation underthe law until it has been incorporated. It cannot become liableon, or entitled under contracts purporting to be made on its behalfprior to incorporation. It cannot ratify contracts that were madeprior to its existence. In practice, companies should enter newcontracts to give force to agreements that were made prior toincorporation.

Memorandum of Association

The company’s objects and powers are defined in the company’sMemorandum of Association. Any act beyond a company’slegitimate powers as defined in its Memorandum is void.Consequently, the Memorandum of Association is normally draftedas widely as possible to enable a company to engage in any typeof business.

Cyprus Legal Framework

10

Articles of Association

The Articles of Association set out the administrative regulationsand procedures for running the company. They stipulate and definehow meetings of shareholders and directors are held, the powersbestowed on directors, the method of appointing and removingdirectors, determine the minimum number of persons that must bepresent for a quorum, set out the procedures for issuing new shares,transferring shares, borrowing powers and so on.

Although the Articles of Association can often be in standard form,they are also drafted to take into account the specific needs andrequirements of the shareholders.

Shareholders and directors

The powers in a company are distributed between the board ofdirectors and the shareholders as stipulated in the Articles ofAssociation. The power of the directors can therefore be as wideor narrow as the Articles provide except that the exercise of certainpowers are specifically reserved for the shareholders. For example,the shareholders always have the right to remove directors.

The Memorandum of Association and Articles of Association arefiled with the Registrar and are therefore public documents availablefor inspection by everybody.

As previously stated, an action outside the objects of the companyis void and therefore unenforceable. The remedy commonlyavailable to the other contracting party is to recover money orproperty paid or transferred under the void transaction to the extentthat it is possible to trace it.

However, the situation regarding an action that is within the objectsof the company but made by directors acting outside their powersas stated in the Articles of Association may be very different. The“indoor management rule” as it is often called, accepts that personsdealing with directors are entitled to assume that the directors havethe authority which they claim to have. Under common law principles,the company is bound by the actions of a director where thatdirector acted within the usual, apparent or ostensible scope of the"director’s authority".


11

Directors and secretary

A private company may have only one director and a secretary.A director may also be the secretary. From an administrative pointof view it is advisable for the secretary to reside in Cyprus and beconversant in Greek as all communications and filings with theRegistrar of Companies are required to be made in the Greeklanguage.

Procedural requirements

All companies are required to hold in each calendar year, an AnnualGeneral Meeting (AGM). Not more than 15 months must elapsebetween one AGM and the next. The first AGM must be held within18 months of incorporation. Failure to comply makes the companyand each director liable to a fine not exceeding Cí250.

The Articles of Association normally provide that the directors maycall an Extraordinary General Meeting at any time. Notwithstandingthe provisions of the Articles, the law states that the holders of 10per cent of the paid up capital of the company have the right torequire the directors to call an Extraordinary General Meeting.

The notice period for an AGM or the meeting for the passing of aspecial resolution is 21 days. The notice period is 14 days for everyother case. These notice periods may be shortened if 95 per centof the members entitled to attend and vote agree to so do, exceptin the case of AGM where all the shareholders must agree to theshorter notice period.

The Cyprus law contemplates 3 types of resolutions: ordinary,special and extraordinary. The minimum notice period and majorityrequired in each care, are summarised


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Type of resolution Minimum notice period Majority required

Ordinary 14 days 50% plus 1 shareSpecial 21 days 75% plus 1 shareExtraordinary 14 days* 75% plus 1 share

*21 days if the resolution is to be passed at an AGM

The Cyprus law details the nature of resolutions for each type ofdecision required


13

Description of decision Type of resolution

Amendment to Articles ofAssociation

Special

Amendment to Memorandumof Association

Special with Court approval

Issue of shares at discount Ordinary with Court approval

Purchase of own shares Special

Reduction of share capital Special with Court approval

Change of name Special

Change of auditor Ordinary with special notice(28 days)

Removal of director Ordinary with special notice(28 days)

Member’s voluntary liquidation Special

Obligations to maintain accounting records and to prepareaudited financial statements

The directors are obliged to ensure that the company maintainsaccounting records that enable the preparation and audit offinancial statements that show a true and fair view of thecompany’s financial position and performance in accordancewith International Financial Reporting Standards (IFRS) andInternational Accounting Standards (IAS)

The accounting records must be held either at the registeredoffice or at another place in Cyprus and must always be availablefor inspection by the directors. Where the bookkeeping functionis maintained outside Cyprus then arrangements must be madefor those accounting records to be sent to Cyprus in regularintervals not exceeding 6 months. Failure to comply with thisrequirement leaves the directors open to prosecution with thepossibility of a fine up to Cí1.000 and imprisonment up to 12months

Every company that has subsidiaries is obliged to prepareconsolidated financial statements in accordance with IFRS and

IAS and to present these financial statements to the membersin general meeting. Additionally, those financial statementsmust disclose the following

remuneration of auditors

amounts paid to directors as compensation for loss of office

the total amount paid to directors in fees and emoluments

directors’ holdings in shares and debentures

loans granted to directors

Failure to comply with this requirement leaves the directorsopen to prosecution with the possibility of a fine up to Cí1.000and imprisonment up to 12 months.

It is important to understand that one company is consideredto be a subsidiary of another only if that other company controlsthe constitution of its board or holds the majority of the votingrights either directly or through an appointed agent or trustee.

The financial statements must be accompanied by a report ofthe board of directors which includes

details of any changes in the nature or volume of operations

any changes in the share capital

any significant change in the constitution of the board ofdirectors or the duties assigned to its members

directors’ proposals regarding the distribution or not of theretained profits

Failure to comply with these requirements leaves the directorsopen to prosecution with the possibility of a fine of up to Cí10.000and imprisonment of up to 12 months.

The financial statements must be audited by a registered auditor.

Although a number of these requirements may, at first sight, seemonerous we at BDO Philippides have the knowledge and expertiseto guide and assist you in meeting all procedural and regulatoryrequirements efficiently and effectively.


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Aspects of Cyprus Tax

15

Taxable and non-taxable entities

A company is considered to be a tax resident of Cyprus if it is“managed and controlled” in Cyprus. Although no definition ofmanagement and control is provided in the tax law itself, this isgenerally accepted as being the place where board decisions aretaken and where the directors reside. Consequently, for a companyto be managed and controlled in Cyprus we would expect to seeresident directors and regular board meetings being held in Cyprus.

A company that is incorporated in a foreign country is consideredto be tax resident in Cyprus if managed and controlled in Cyprus.Similarly, it is possible to incorporate companies in Cyprus that arenon-resident for Cyprus tax purposes.

Non-resident companies i.e. entities not managed and controlledin Cyprus are not subject to taxation in Cyprus unless they havea permanent establishment in the island. Where they have suchan establishment, they are taxed only on that income that arisesfrom the activities of that establishment. Such companies cannottake advantage of the Cyprus network of double tax treaties andare therefore used mainly for trading activities where treaty benefitsare not required. The reputation of Cyprus as a top quality financialcentre with highly developed banking, legal and accountancyprofessions gives a non-resident Cyprus company a clear advantageover known offshore jurisdictions which are often viewed withsuspicion or mistrust.

Taxation of resident companies

Resident companies are subject to Cyprus corporation tax at therate of 10%. This is the lowest corporate tax rate in the EU.

Dividends, interest, royalties and profits realised for sale of securitiesare subject to special tax treatment as detailed below

Taxation of transactions in shares and other securities

Profits realised from the sale of securities are exempt from tax.

“Securities” are defined as meaning shares, bonds, debentures,founders' shares and securities of companies or other legal personsand options thereon.

The definition of security does not embrace all financial instruments.

The Cyprus Tax Authorities have not issued a definitive list of allthe financial instruments that they consider to fall under this definitionbut it is generally considered that promissory notes, shares inmutual funds and currency contracts are not considered as securities.Profits realised on dealing in these instruments are not exemptand are subject to corporation tax.

Taxation of dividends

Dividends received by a Cyprus resident company are generallyexempt from taxation in Cyprus if they are received from a foreignentity in which the Cyprus entity owns more than 1 % of its sharecapital.

The exemption does not apply where the foreign entity

receives more than 50% of its income from investment activities,and

the foreign tax burden of the company paying the dividend issubstantially lower than that of the Cyprus resident company

"Substantially lower" has been interpreted as meaning less than 5%

The Cyprus Tax Authorities have acknowledged that foreign taxburden does not cover only the tax paid by the company payingthe dividend but includes also the tax paid by lower level subsidiaries.In practice, therefore, dividends received from subsidiaries orassociates are rarely taxed.

Where dividends do not satisfy the requirements for exemptionfrom taxation or where the holding constitutes less than 1% of thepaying company’s share capital, then they are subject to defencetax at the rate of 15%. However, any tax withheld at source isallowed as a deduction from this tax even if it is made from a countrythat does not have a double tax treaty with Cyprus.

EU Parent-Subsidiary Directive

Cyprus holding companies take benefit of the EU Parent-SubsidiaryDirective.

Dividends paid between associated enterprises that are both situatedin the EU are made without any withholding taxes. A company isdefined an associate of another, if that other company holds atleast 20% of its share capital. This percentage will fall to 15% inJanuary 2007 and 10% in January 2009.


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17

Taxation of interest income

The taxation of interest income depends on whether it is derivedin the ordinary course of business or it is closely related with thatbusiness. In such cases, the interest income earned is includedin the calculation of taxable income under corporation tax andtaxed at 10%. Interest earned by banks, financial companies, hirepurchase companies or leasing companies is considered to arisefrom the ordinary course of business.

Interest earned as detailed below is considered to be closely related to that business and is also subject to corporation tax

a) businesses such as car dealers, property developers that sell their products on extended payment terms and charge intereston their trade debtors

b) interest on current account balances at banks

c) interest earned by companies which act as a vehicle through which a group finances the operations of companies within it. No formal definition of "group" has been provided but it is generally considered that a group comprises any relationship where the companies are ultimately controlled by one entity. Consequently, two entities that are owned by a physical personwithout a common holding company are not considered a group

In all other cases, where the interest is considered to arise outsidethe ordinary course of business then only half of that is treated asincome for corporation tax purposes but the gross interest receivedis also subject to defence tax at the rate of 10%. Thus the effectivetax burden on such interest is 15%. Interest on deposit accountsand interest earned on loans granted to third parties are treated inthis way.

A credit is provided against the defence tax payable for any taxeswithheld at source, irrespective of whether a double treaty existsor not.

EU Interest and Royalty Directive

The EU Interest and Royalty Directive came into effect on 1 January2005 and provides that interest and royalty payments arising in oneEU member state are exempt from any taxes imposed on thosepayments in that state, whether by deduction at source or by

assessment, provided that the beneficial owner of the interest is acompany in another EU member state.

For the directive to apply the companies must be associated. Onecompany is defined as an associate of another, if that other companyholds at least 20% of its share capital. This percentage will fall to15% in January 2007 and 10% in January 2009.

The company receiving the interest or royalty payment must notbe acting as a trustee, agent or intermediary. It should be receivingthe income for its own benefit.

The interest or royalty must be on an arm’s length basis. Thedirective will not apply to what is considered to be "in excess of anarm’s length amount".

The low tax regime of Cyprus makes it the ideal route through whichnon-EU residents can extract profits from their EU operations.Interest and royalties are allowed as an expense in the EU payerreducing its tax base and is taxed at low rates, often nearly zero inCyprus.

Greece, Czech Republic, Slovakia, Poland, Portugal, Spain, Latviaand Lithuania have been granted a transitional period in which toapply the directive as the economic effect of immediate compliancewould be onerous. They can charge a maximum withholding taxof 10% up to 2007 and 5% until 2011. However, the Cyprus networkof double taxation treaties includes Greece, Czech Republic, Slovakiaand Poland.

The overall tax burden on interest and royalties remitted to Cyprusfrom these countries is not affected by the transitional provisionsas Cyprus grants a tax credit for the taxes withheld by thesecountries.

Taxation of royalties

Royalties received by a non-resident from sources within Cyprusare liable to 10% withholding tax. However, if a Cyprus companyis granted the right to use a patent, trademark or innovation outsideCyprus, then there is no withholding tax and the Cyprus companyis taxed at the corporate tax rate on the profit margin that it realiseson the use of the right.


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Other provisions of the Cyprus Tax Law

Treatment of tax losses

Taxable losses incurred during a tax year which cannot be set-offagainst other income of the same tax year are carried forwardindefinitely and set-off against future profits. This provision isapplicable for losses arising from the year 1997 onwards.

Taxable losses cannot be carried forward if there is a change inthe ownership of the company and a significant change in thenature of business within three years from the year in which theloss arose.

Group relief

The taxable losses of any company may be set-off against thetaxable profits of another company in the same group providedthat the two companies are members of the same group for thewhole year and are both tax residents of Cyprus. For the purposeof group relief, a company is deemed to be a member of the sametax group if

(a) it is 75% subsidiary of another company, or

(b) both are 75% subsidiaries of a third company

Reorganisations

Any profits arising on the transfer of assets and liabilities betweencompanies during a reorganisation plan are tax-free. A reorganisationplan includes mergers of companies, demergers, transfer of activitiesor exchange of shares.

Inheritance or estate taxes

There are no inheritance, estate or other taxes on shares held ina Cyprus company.

Wealth taxes

Cyprus imposes no taxes on wealth and it is not anticipated it shalldo so in the years to come.

Thin capitalisation rules

There are no thin capitalisation rules in the Cyprus tax legislation.Caution needs to be exercised in relation to interest deductions in

respect of loans used for the purchase of assets not used in businessas such interest is disallowed.

Transfer pricing

There are no transfer pricing rules in Cyprus but a provision in theCyprus Tax Law, requires transactions to be based on an "arm'slength" principle. Cyprus legislation incorporates the OECD modeland pertinent guidelines to determine what an arm’s lengthtransaction is.


20

International Business Companies (IBCs) established priorto 2002

IBCs and international branches incorporated prior to 1 January2002 and which had activities during 2001 are entitled to elect tobe taxed at 4,25% on profits for the tax years 2003, 2004 and 2005.

Those making the election are taxed irrespective of whether or nottheir place of management and control is in Cyprus. Such companiesare not subject to defence tax on interest but the following exemptionsare not applicable

50% exemption from tax of interest income

exemption from tax of dividend income (other than dividendsfrom other IBCs)

exemption from tax of profit from disposal of securities

group relief of losses between group companies

tax exemptions on reorganisations

credit of foreign taxes in the absence of double tax treaty

Losses accumulated until the year 2000 can only be set off againstthe profits until the year 2005 and losses from the year 2001 onwardsare carried forward without any restrictions.

Personal Income Tax

22

Basis

Income tax is imposed on every tax resident of Cyprus on his orher worldwide income.

Non-tax residents of Cyprus are only taxed on their income accruedor derived from sources in Cyprus.

Tax resident is any person, irrespective of nationality, who spendsmore than 183 days in aggregate in Cyprus in any year ofassessment.

Tax ratesChargeable income Tax rate Accumulated tax

Cí % Cí0 – 10.000 - -

10.001 – 15.000 20 1.00015.001 – 20.000 25 2.250

over 20.000 30

Foreign pension is taxed at the rate of 5%. An annual exemptionof Cí2.000 is allowed.

Exemptions

The following types of income are exempt from taxation

Type of income Exemption limit

Interest income The whole amount

Dividend income The whole amount

Remuneration from salaried services inCyprus by an individual who was not residentof Cyprus immediately before thecommencement of his employment in Cyprus

20% of income witha maximum amountof Cí5.000 annuallyfor three years

Remuneration from salaried servicesrendered outside Cyprus for a period of morethan 90 days in any year of assessment

The whole amount

Profits of a permanent establishment abroad The whole amount(under certainconditions)

Type of income (cont’d) Exemption limit

Lump sum received by way of retiring gratuity,computation of pension or compensation fordeath or injuries

The whole amount

Capital sums accruing to individuals fromany payments to approved funds

The whole amount

Deposits with Housing Finance Corporationsuntil 30 April 2003

40% on the amountdeposited withmaximum deduction25% of the person’stotal income

Profit from the sale of securities The whole amount

Widow pension The whole amount

Personal Income Tax

23

Tax deductions

The following amounts are deducted from chargeable income

Type of expense Exemption limit

Professional subscriptions or contributionsto trade unions

The whole amount

Expenses for rented property 20% of rental income

Interest payable in respect of rented property The whole amount

Donations to approved charitableorganisations

The whole amount(supported byreceipts)

Expenditure incurred for the maintenance ofa building in respect of which there is in forcea Preservation Order

Up to Cí200, Cí300or Cí350 per squaremeter based on thesize of the building

Social Insurance, provident fund, medicalfund, pension fund contributions and lifeinsurance premiums (the allowable annuallife insurance premium is restricted to 7% ofthe insured amount)

Up to 1/6 of thechargeable income

Personal Income Tax

24

Social grants

Grant of Cí1.500 per annum for every child receiving full timehigher education in Cyprus (subject to certain restrictions) orfull time university education outside Cyprus

Grant of Cí1.800 per annum for blind persons

All families resident in Cyprus fulfilling the provisions of the Laware entitled to a basic child grant, whereas under certaincircumstances an additional child grant is provided. The amountof the grant is based on the number of children and the totalfamily income

Basis

Corporation tax is imposed on every legal person which is a taxresident of Cyprus.

A company is considered to be a tax resident of Cyprus whetherincorporated in Cyprus or elsewhere, if it is managed and controlledin Cyprus.

Non-tax residents of Cyprus are only taxed on their income that isaccrued or derived from a business activity which is carried outfrom a permanent establishment in Cyprus.

Corporation Tax

25

Tax rates %

Semi-government organisations 25

Other companies 10

Exemptions

The following types of income are exempt from taxation

Type of income Exemption limit

Profit from the sale of securities The whole amount

Dividends The whole amount

Interest received from investment activities 50%

Profits of a permanent establishment abroad The whole amount(under certainconditions)

Deductions

The following amounts are deducted from the chargeable income

Type of expense Limit of deduction

All expenses incurred wholly and exclusivelyfor the purpose of trading

The whole amount

Donations to approved charities The whole amount(with receipts)

Employer's contributions to social insuranceand approved funds on employees' salaries

The whole amount

Corporation Tax

26

Type of expense (cont’d) Limit of deduction

Any expenditure incurred for the maintenanceof a building in respect of which there is aPreservation Order

Up to Cí200, Cí300or Cí350 per squaremeter (depending onthe size of thebuilding)

Entertainment expenses for businesspurposes

1% of the grossincome withmaximum amountof Cí10.000

Losses carried forward

Taxable losses incurred during a tax year which cannot be set-offagainst any other income of the same tax year are carried forwardunlimited and set-off against future profits. This provision is applicablefor losses incurred from tax year 1997 onwards.

Taxable losses cannot be carried forward in cases where there isa change in the ownership of the company and significant changein the nature of business, within three years from the year in whichthe loss was incurred.

Taxable losses incurred from a permanent establishment abroadcan be set-off against any other profits incurred in Cyprus withinthe same tax year.

In the case where a sole trader or a partnership convert theirbusiness into a limited liability company then any taxable lossesincurred prior to the formation of the company may be carriedforward to the company.

The setting-off of taxable losses between companies of the samegroup for tax purposes is allowed in respect of profits of the sameyear provided that the two companies are members of the samegroup for the whole of the year and are both tax residents of Cyprus.A company is deemed to be a member of the same tax group if

(a) it is 75% subsidiary of another company, or

(b) both are 75% subsidiaries of a third company

Reorganisations

Any profits arising on the transfer of assets and liabilities betweencompanies during a reorganisation plan are completely free of tax.A reorganisation plan includes mergers of companies, demergers,transfer of activities or exchange of shares.

International Business Companies (IBCs)

IBCs and international branches up to the year 2002 irrespectiveof the place of management and control, are taxed at the rate of4,25% on profits. As from 1 January 2003, IBCs whose managementand control is exercised from Cyprus are subject to taxation likeevery other company in Cyprus, at the rate of 10%.

Transitional period rules

IBCs and international branches are entitled to elect to be taxedwith the transitional period rules for the tax years 2003, 2004 and2005 provided that during the tax year ended on 31 December2001 they had income from sources outside Cyprus or they hadactivities during 2001 which resulted to income at a later stage.During the transitional period the tax rate is 4,25% and the followingprovisions do not apply

50% exemption from tax of interest income

exemption from tax of dividend income (other than dividendsfrom other IBCs)

exemption from tax of profit from disposal of securities

group relief of losses between group companies

tax exemptions on reorganisations

credit of foreign taxes in the absence of double tax treaty

exemption of profits accruing from a permanent establishmentabroad

Losses accumulated up to the year 2000 can only be set off against the profitsuntil the year 2005 and losses from the year 2001 onwards are carried forwardwithout restrictions. During the transitional period the provisions of the specialcontribution defence tax are not applicable

Corporation Tax

27

Corporation Tax

28

Capital AllowancesThe following allowances which are given as apercentage on the cost of acquisition are deductedfrom the chargeable incomePlant and Machinery %

Plant and Machinery 10Furniture and fittings 10Televisions and videos 10Boreholes 10Machinery and tools used in an agriculturalbusiness 15Computer hardware and operating systems 20Application software 33 1/3Expenditure on application software less thanCí1.000

100

Commercial motor vehicles 20Motor cycles 20Excavators, tractors, bulldozers, self-propelledloaders and drums for petrol companies

25

BuildingsCommercial buildings 3Industrial, agricultural and hotel buildings 4Flats 3Metallic greenhouse structures 10Wooden greenhouse structures 33 1/3

BoatsSailing vessels 4,5Steamers, tugs and fishing boats 6New cargo vessels 8New passenger vessels 6Used cargo/passenger vessels Over their

remaininguseful lives

ToolsTools in general 33 1/3Video tapes 50

Shipping companies

No tax is payable on the profits earned or dividends paid by aCyprus shipping company which owns ships under the Cyprus flagand operates in international waters or on the salaries of officersand crew of such ships.

Ship management companies

Local or international ship management businesses and crewmanagement businesses have the option to be taxed either at therate of 4,25% on profits or at rates equal to 25% of the rates usedto calculate the tonnage tax of vessels under management whichare registered outside Cyprus.

Insurance companies

Profits of insurance companies are liable to corporation tax similarto all other companies except in the case where the corporationtax payable on the taxable profits of the life insurance business isless than 1,5% of gross premium, then the difference is paid asadditional corporation tax.

International Collective Investment Schemes (ICIS)

The sole object of an ICIS is the collective investment of funds ofits unit holders. An ICIS can take one of the following legal forms

International fixed capital company

International variable capital company

International unit trust scheme

International investment limited partnership

ICIS are liable to corporation tax similar to all other legal entities dependingon the legal status of the ICIS

Royalty income

The gross amount of any royalty, premium, compensation or otherincome derived from sources within Cyprus by any person notbeing a tax resident, is subject to withholding tax at the rate of 10%.

Special Types of Taxation

29

Special Types of Taxation

30

Film rental

The gross amount of any rental in respect of the showing ofcinematograph films in Cyprus derived by any person who is nota tax resident, is subject to a 5% withholding tax.

Income from profession or vocation

The gross income derived by an individual not resident in Cyprus,from the exercise in Cyprus of a profession or vocation or of publicentertainers including football clubs and other athletic clubs issubject to a 10% withholding tax.

Special Contribution for Defence

31

Basis

Special contribution for defence is only imposed on Cyprus taxresidents on the following types of income

Tax ratesType of income Individuals Legal entities

% %

Dividend income from Cyprus resident companies 15 Nil

Dividend income from non-Cyprusresident companies 15 Nil (Note)

Interest income earned frominvestment activities 10 10

Interest income earned from theordinary activities or closely related tothe ordinary activities of the business Nil Nil

Interest income accruing to providentfund N/A 3

Interest income earned from savingcertificates and development stocksissued by the government 3 10

Rental income (reduced by 25%) 3 3

Profits of semi-governmentorganisations N/A 3

Note

Dividend income from abroad is exempt from defence fund contributionprovided that the company receiving the dividend owns at least 1% of thecompany paying the dividend. This exemption does not apply if

(a) more than 50% of the paying company's activities result directly or indirectlyin investment income, and

(b) the foreign tax is significantly lower than the tax rate payable in Cyprus


32

Refund

In the case where the total income of an individual does not exceedCí7.000 in a taxable year, tax imposed over and above the 3% isrefunded.

Credit against foreign tax withheld

Any foreign tax paid on income that is subject to defence tax canbe credited against the special contribution for defence tax,irrespective of the existence of a double taxation treaty.

Deemed dividend distribution

Tax resident companies not distributing a dividend within two yearsfrom the end of the tax year are liable to 15% defence tax on 70%of their accounting profits, after the deduction of the corporationtax liability. If dividend is distributed after two years, then defencetax is charged on the amount which exceeds the deemed distribution.

Profits attributable to non-tax residents are not subject to the deemeddistribution.

Reduction of capital

In the case of a capital reduction any amounts refundable to theshareholders up to the amount of the undistributed chargeableincome of any year arrived at before the deduction of losses broughtforward shall be deemed as distributed and shall be subject todefence tax at the rate of 15% (after deducting any amounts deemedas distributed).

Company dissolution

Retained profits for the last five years prior to the date of thedissolution which have not been distributed or deemed to havebeen distributed, shall be considered as distributed and be subjectto special contribution for defence tax at the rate of 15%.

Due dates of payment

The special contribution for defence tax which is not deducted atsource is payable semi-annually on 30 June and 31 December.Defence tax deducted at source is payable at the end of the ensuingmonth.


33

Exemptions

International Business Companies (IBCs) electing to be taxed atthe rate of 4,25% for the years 2003, 2004, 2005 will not be subjectto special contribution for defence tax on any income arising in anyof the three years.

Dividends received from companies net of 20% withholding taxunder the legislation that was in force up to 31 December 2002 andnot distributed as dividends up to 31 December 2002, can bedistributed within six years from the date of their receipt withoutany further tax deduction.

Capital Gains Tax

34

Basis

Capital Gains Tax (CGT) is imposed at the rate of 20% on gainsfrom the disposal of immovable property situated in Cyprus includinggains from the disposal of shares in companies which ownimmovable property in Cyprus and not listed in any recognisedStock Exchange.

Determination of capital gain

The capital gain is calculated after deducting from the selling pricethe initial acquisition cost or the market value as at 1 January 1980whichever is the higher, inflated by the retail price index in Cyprus.

Exemptions

The following disposals of immovable property are not subjectto CGT

transfer arising on death

gift made from parent to child or between husband and wife orbetween up to third degree relatives

gift to a company where the company's shareholders aremembers of the donor's family and the shareholders continueto be members of the family for five years after the day of thetransfer

gift by a family company to its shareholders, provided suchproperty was originally acquired by the company by way ofdonation. The property must be kept by the donee for at leastthree years

gift to charities and the Government

transfer as a result of reorganisations

exchange or disposal of immovable property under theAgricultural Land (Consolidation) Laws

expropriations

exchange of property where the market value of the propertyexchanged is equal

Capital Gains Tax

35

Deductions

The following deductions exist for individuals

Cí

sale of own residence (under certain conditions) 50.000

sale of agricultural land by a farmer 15.000

other sales 10.000

The above exemptions are granted only once for each taxpayerand not for each sale. Any person claiming a combination of theabove is allowed a maximum of Cí50.000.

Estate Duty was abolished in 2000. The executor/administrator ofthe estate of the deceased is required by the Deceased PersonsEstate Law to submit to the Tax Authorities a statement of assetsand liabilities of the deceased within six months from the date ofdeath.

Estate Duty

Immovable Property Tax

36

Immovable Property Tax is imposed on the market value as at 1January 1980 and applies to the immovable property owned bythe taxpayer on 1 January of each year. The immovable propertytax is payable on 30 September of each year.

The immovable property tax is imposed on both individuals andlegal persons.

Tax ratesProperty value Rate Accumulated tax

Cí % Cí

Up to 100.000 - -100.001 – 250.000 2,5 375250.001 – 500.000 3,5 1.250

Over 500.000 4

Transfer Fees are levied by the Department of Land and Surveysfor transfers of immovable property.

Rates applying from 19 March 1999

Value Rate Accumulated feesCí % Cí

Up to 50.000 3 1.50050.001 – 100.000 5 4.000

Over 100.000 8

Transfer Fees

In the case of property transferred to a family company, transfer fees are refundableafter five years if the property remains with the company and the shareholders remainthe same.In the case of company reorganisations transfers of immovable property are not subjectto transfer fees by the Department of Land and Surveys.In case of property transferred from a family company to one of the two spouses ortheir children or to a relative up to third degree relation, the transfer fees are calculatedon the value of the property on the title deed, as follows

transfer to a spouse 8%transfer to a child 4%transfer to a relative up to third degree 8%

The following rates are applicable in the case of free transfersparents to children 4%between spouses 8%between relatives up to third degree 8%

Social Insurance

37

Salaried contributions%

Employee contributions

- Social insurance 6,3

Employer contributions

- Social insurance 6,3

- Social cohesion fund 2

- Redundancy fund 1,2

- Industrial fund 0,5

- Holiday fund (if not exempted) 8

The maximum level of annual income on which social insurancecontributions are paid on, is as follows

Cí

Weekly employees 24.180

Monthly employees 24.180

Social cohesion fund payable by employer is calculated on thetotal gross emoluments without any restriction and/or maximumlevel.

Self-employed persons

The contributions of self-employed persons are 11,6 per cent ofincome.

The lower limits of income on which self-employed persons paysocial insurance contributions are

Cí

Wholesalers, estate agents, insurance agents,industrialists and other businessmen 15.340

Persons exercising a profession for over ten years 15.340

Persons exercising a profession for under tenyears 7.644

Social Insurance

38

Builders and related work 9.620

Technicians working in urban areas 7.644

Transport drivers, excavator drivers and otherrelated activities 7.644

Other persons working in urban areas 7.644

Other persons working in farming areas 5.616

Stamp Duty

39

Nature of document

Receipt - for sums of Cí2 - Cí20 2 cents

Receipt - for sums over Cí20 4 cents

Cheque 3 cents

Letter of credit Cí1

Bill of exchange 50 cents

Contract - up to Cí100.000 Cí1,5 per thousand

- over Cí100.000 Cí2 per thousand

- without fixed sum Cí20

Customer declaration document Cí10 – Cí20

Bill of lading Cí2

Charterparty Cí10

Power of attorney - general Cí3

- limited Cí1

Certified copy of contracts and documents Cí1

Will Cí10

Estate administration document Cí5

Registrar of Companies fees

Incorporation of a limited liability company Cí60 plus 0.6% onauthorised sharecapital

Increase in the share capital of a privatecompany

0.6% on theadditional amountof the increase

Filing of Annual Return Cí7

No stamp duty is payable on company reorganisations.

Value Added Tax

40

Basis

Value Added Tax (VAT) is imposed on the provision of goods andservices in Cyprus and on the importation of goods into Cyprus,at the following rates

zero rate (0%)

reduced rate (5%) from 1 July 2000

standard rate (15%) from 1 January 2003

Zero rate

Supply of goods and services to other EU member states

Exports

Food

Commissions received from abroad for import-export of goods

Medicines

International air and sea transport

Reduced rate

Hotel accommodation fees

Supply of goods made in the course of catering (except alcoholicdrinks)

Supply of fertilisers, animal feeding products and seeds

Supply of live animals for human consumption

Newspapers and magazines

Books

Non-bottled water

Liquid gas

Transfer of persons on a rural or city bus

Various goods for the use of handicapped persons

Ice cream and similar products

Funeral services and supply of coffins

Value Added Tax

41

Road sweeping, garbage collection and recycling

Services of authors, composers and artists

Sales of buildings for which the application for a planning permissionwas filed after 1 May 2004 are subject to VAT at the standard rate.The sale of buildings which will be used as first residence is subjectto VAT at the reduced rate.

Exemptions

The following services are exempt from VAT

Rents

Medical services

Insurance and financial services

Educational services

Registration

Registration is compulsory for businesses with turnover in excessof Cí9.000 in a year or with an expected turnover in excess ofCí9.000 in a period of thirty days following. Businesses with lessthan this turnover have the option to register only if they so elect.

A person who has a business establishment in Cyprus or the usualplace of residence/place of incorporation is in Cyprus that providessupplies (goods or services) only outside Cyprus, has the right toregister for VAT and thus recover all the VAT incurred on his/herexpenses, provided that these supplies would have been taxablein Cyprus had they been provided in Cyprus.

Exempt goods and services and transactions of capital nature arenot taken into consideration when determining the annual turnoverfor registration purposes.

International Business Companies (IBCs)

As from 1 February 2002, IBCs operate under the same regime asany other local entity and, consequently, they have to conform tothe VAT regulations. Their operations, however, are outside thescope of VAT because their business affairs are carried on outsideCyprus. If there is no obligation to register there is the option ofvoluntary registration, which means that

Value Added Tax

42

no VAT is levied on the income of the entity

VAT charged by Cypriot suppliers is refunded

Intra-community trade

Following the accession of Cyprus to the EU on 1 May 2004, theVAT input on the import of goods from EU states is now abolished.

Intra-community trading between businesses registered for VAT inEU member states is zero rated with the exception of trading innew means of transport, goods subject to special excise duties,trading with businesses that are not registered for VAT and distancesales.

Trusts

43

A trust is established by an individual “the Settlor” and is a meanswhereby property “the Trust Property” is held by one or morepersons “the Trustees” for the benefit of another or others “theBeneficiaries” or for specified purposes.

Trusts have traditionally been very important tax planning devices.Even today a very high proportion of tax saving structures involvetrusts.

International trusts

International trusts are governed by the International Trusts Law ofCyprus. International trusts are not taxed in Cyprus. In fact, Cyprusinternational trusts enjoy important tax advantages, providingsignificant tax planning possibilities.

The following advantages are indicative of the possible options fortax minimisation

All income, whether trading or otherwise, of an internationaltrust (i.e. a trust whose property is located and income is derivedfrom outside Cyprus) is not taxable in Cyprus

Dividends, interest or other income received by a trust from aCyprus international business company are neither taxable norsubject to withholding tax

Gains on the disposal of the assets of an international trust arenot subject to capital gains tax in Cyprus

An alien who creates an international trust in Cyprus and retiresin Cyprus is still exempt from tax if all the property settled andthe income is abroad, even if he is a beneficiary

The assets of an international trust are not subject to estateduty in Cyprus

Trusts are usually used by wealthy individuals for the purposeof protecting their estate from inheritance or capital gains taxesin their home country. They can also be used by expatriatessettling into a trust before repatriating assets acquired whileworking abroad, to protect such assets from the tax net of theirhome country

Due Dates of Tax Payments and Penalties

44

Tax Due Date Penalties

Income Tax 1/8 of the yearfollowing the year ofassesment

For on time submision,9% interest annually.For late submission 5%penalty and 9% interestannually

Temporary tax 1/8, 30/9 and 31/12of the year ofassessment

On time submission,9% interest annually

PAYE End of the followingmonth

9% interest from thedue date and penaltyof 1% per month up toa max of 11%

Defence tax End of next month 9% interest from thedue date

VAT 40 days followingthe end of thequarter

For late submissionCí30 for every monthin default, 10% penaltyon the amount due and9% annual interest

BDO Philippides

45

At BDO Philippides Chartered Accountants we are committed toa long-term productive relationship of mutual trust with our clients.We pride ourselves on our independence but we recognise thatour clients are the foundations of our business. We help clientsmeet the challenges posed by an increasingly complex businessenvironment and the globalising economy. Our philosophy is totailor the depth of our resources to match each client’s needs.

Our firm was established back in 1985 and is ranked amongst theisland’s largest providers of professional services. We have apresence in the key business cities - Nicosia (our head office),Limassol and Paphos - employing 80 people. Our firm has placedparticular emphasis on serving international and foreign clients.

We work with different types of clients - the public company, themedium-sized company, the young business, the professional firm,the private individual. To each we offer all the expertise at ourdisposal. We are committed to providing quality services with agenuine personal commitment to their future success.

Each client has a responsible partner whose principal responsibilityis to ensure that the service we provide is of the highest standardand that appropriate systems for reviewing and monitoring theclient work are established.

Our internal system of quality controls and procedures is designedto ensure that we provide

high quality services at affordable prices

relevant and practical advice based on knowledge and awarenessof our client’s specific business needs

ready access to partners who are friendly and approachable

flexibility and willingness to adapt to changing circumstancesand commercial realities

goal-orientated approach where advice and work done isdesigned to meet specific goals and requirements

making the BDO International network available to our clientsfor their global needs and expansion

BDO Philippides

46

Our professional services include

Assurance and Audit

Accounting

Tax and Legal

Business Services

Consulting

Corporate Finance

Internal Audit and Risk Management

Corporate and Trust

Our contact details

Nicosia Partners and principal

George A Philippides [email protected]

Karlos A Zangoulos [email protected]

Christos A Photiades [email protected]

Christos H Meraclis [email protected]

Address

70 JF Kennedy AvenuePapabasiliou HousePOBox 27007, 1641 Nicosia CyprusTel +357 22496000Fax +357 22493000Email [email protected]

Limassol Partner

Rois M Potamitis [email protected]

Address

146 Arch. Makarios III AvenueAlpha House, 4th FloorPOBox 51681, 3507 Limassol CyprusTel +357 25735450Fax +357 25735455Email [email protected]

www.bdo.com.cy

BDO International

47

BDO International is a worldwide network of public accountingfirms, called BDO Member Firms, serving international clients. EachBDO Member Firm is an independent legal entity in its own country.

The BDO International network was founded in Europe some 40years ago when forward-thinking accountancy firms from the UK,Germany, the Netherlands, USA and Canada joined to form theBinder Seidman International Group. Ten years later, the EuropeanMember Firms took on the common name of Binder Dijker Otte &Co: BDO. The current world wide structure was put in place in 1988including the implementation of the BDO corporate identity.

BDO International ranks as the 5th largest international accountingnetwork in the world and is by far the largest of the mid-tier groups.It is present in 110 countries with approximately 620 offices worldwide employing over 25.000 professionals. Revenues of BDOMember Firms exceeded US$3 billion during 2004.

BDO International serves growth-orientated, owner-managedbusinesses with expanding international requirements, governments,institutions, non-profit organisations. Additionally and increasingly,BDO Member Firms are winning assignments with prestigious,multinational clients and the larger privately-owned companies.

BDO International’s growth is significant and indicative of its uniqueposition in the market. It is the international accounting networkthat combines the flexibility, specialist expertise, closeness andpersonal service of a local firm, together with all the capabilities,network and strength of the large scale, global players. It aims totranscend the market, offering the best of both worlds: qualityservice with global recognition.

The client base of BDO International is represented by companiesoperating in diverse industries and includes transnationalcorporations and leading international financial institutions.

www.bdoglobal.com

∆Ô Ì˘ÛÙÈÎfi ÙË˜ ÂÈÙ˘¯›·˜ Â›Ó·È Ó· ÁÓˆÚ›˙ÂÈ˜ Î¿ÙÈ Ô˘ ‰ÂÓ ÙÔÍ¤ÚÂÈ ¿ÏÏÔ˜

∞ÚÈÛÙÔÙ¤ÏË˜ øÓ¿ÛÛË˜

K‡ÚÔ˜º√ƒ√§√°π∫∞ ™∆√πÃ∂π∞πÔ‡ÏÈÔ˜ 2005


¶ÂÚÈÂ¯fiÌÂÓ·

50

ºÔÚÔÏÔÁ›· º˘ÛÈÎÒÓ ¶ÚÔÛÒˆÓ 52

∂Ù·ÈÚÈÎfi˜ ºfiÚÔ˜ 55

∂È‰ÈÎÔ› ∆ÚfiÔÈ ºÔÚÔÏÔÁ›·˜ 60

ŒÎÙ·ÎÙË ∞Ì˘ÓÙÈÎ‹ ∂ÈÛÊÔÚ¿ 62

ºfiÚÔ˜ ∫ÂÊ·Ï·ÈÔ˘¯ÈÎÒÓ ∫ÂÚ‰ÒÓ 65

ºfiÚÔ˜ ∫ÏËÚÔÓÔÌÈ¿˜ 66

ºfiÚÔ˜ ∞Î›ÓËÙË˜ π‰ÈÔÎÙËÛ›·˜ 67

ªÂÙ·‚È‚·ÛÙÈÎ¿ ∫ÙËÌ·ÙÔÏÔÁ›Ô˘ 67

∫ÔÈÓˆÓÈÎ¤˜ ∞ÛÊ·Ï›ÛÂÈ˜ 68

Ã·ÚÙfiÛËÌ· 70

ºfiÚÔ˜ ¶ÚÔÛÙÈı¤ÌÂÓË˜ ∞Í›·˜ 71

∂ÌÈÛÙÂ‡Ì·Ù· 74

™˘ÌÊˆÓ›Â˜ ∞ÔÊ˘Á‹˜ ¢ÈÏ‹˜ ºÔÚÔÏÔÁ›·˜ 76

¶ÏËÚˆÌ‹ ºfiÚˆÓ Î·È ∂È‚·Ú‡ÓÛÂÈ˜ 78

BDO Philippides 79

¶ÚfiÏÔÁÔ˜

51

∆Ô ·ÚfiÓ ÂÓËÌÂÚˆÙÈÎfi ‰ÂÏÙ›Ô ¤¯ÂÈ ÂÙÔÈÌ·ÛÙÂ› ÁÈ· ÙËÓ ·ÚÔ¯‹ÏËÚÔÊÔÚÈÒÓ Û¯ÂÙÈÎ¿ ÌÂ ÙÔ ∫˘ÚÈ·Îfi ÊÔÚÔÏÔÁÈÎfi Î·ıÂÛÙÒ˜. √ÈÊÔÚÔÏÔÁÈÎ¤˜ ÏËÚÔÊÔÚ›Â˜ ·ÓÙ·Ó·ÎÏÔ‡Ó ÙÔÓ ºÔÚÔÏÔÁÈÎfi ¡fiÌÔÎ·È ÙËÓ ÂÊ·ÚÌÔÁ‹ ÙÔ˘ ÛÙËÓ ∫‡ÚÔ Î·Ù¿ ÙÔÓ πÔ‡ÏÈÔ 2005.

∆Ô ‰ÂÏÙ›Ô ‰ÂÓ ·ÔÙÂÏÂ› ÏÂÙÔÌÂÚ‹ Ô‰ËÁfi ÙË˜ ∫˘ÚÈ·Î‹˜ÊÔÚÔÏÔÁ›·˜. Œ¯ÂÈ ÂÙÔÈÌ·ÛÙÂ› ˆ˜ ÁÂÓÈÎfi˜ Ô‰ËÁfi˜, ÂÔÌ¤Óˆ˜Û˘ÓÈÛÙ¿Ù·È fiˆ˜ ¯ÚËÛÈÌÔÔÈÂ›Ù·È ˆ˜ ËÁ‹ ÁÂÓÈÎ‹˜ ÏËÚÔÊfiÚËÛË˜ÌfiÓÔ.

∏ ∫‡ÚÔ˜ ¤¯ÂÈ ‰È·ÊÔÚÔÔÈ‹ÛÂÈ ÙËÓ ÂÍ¤ÏÈÍË ÙË˜ ·fi ¿ÏÏ·¯ÚËÌ·ÙÔÔÈÎÔÓÔÌÈÎ¿ Î¤ÓÙÚ·. ¢ÂÓ ·ÔÙÂÏÂ› ÊÔÚÔÏÔÁÈÎfi Î·Ù·Ê‡ÁÈÔ,·ÓÙÈı¤Ùˆ˜ ÚÔÛÊ¤ÚÂÙ·È ˆ˜ ÌÈ· ÂÍÂÏÈÁÌ¤ÓË, ÌÂ ÊÔÚÔÏÔÁÈÎ¿ Î›ÓËÙÚ·¯ÒÚ· Î·È ÌÂ ¤Ó· Â˘Ú‡ ‰›ÎÙ˘Ô Â˘ÓÔ˚ÎÒÓ ‰È·ÎÚ·ÙÈÎÒÓ ÊÔÚÔÏÔÁÈÎÒÓÛ˘ÌÊˆÓÈÒÓ.

∂›Ì·ÛÙÂ ÛÙËÓ ‰È¿ıÂÛË Û·˜ ÁÈ· ÔÔÈÂÛ‰‹ÔÙÂ ÂÚ·ÈÙ¤ÚˆÏËÚÔÊÔÚ›Â˜ ¯ÚÂÈ·ÛÙÂ›ÙÂ.


™ÂÙ¤Ì‚ÚÈÔ˜ 2005

ºÔÚÔÏÔÁ›· º˘ÛÈÎÒÓ ¶ÚÔÛÒˆÓ

52

™˘ÓÙÂÏÂÛÙ¤˜ºÔÚÔÏÔÁËÙ¤Ô ™˘ÛÛˆÚÂ˘Ì¤ÓÔ˜

ÂÈÛfi‰ËÌ· ™˘ÓÙÂÏÂÛÙ‹˜ ÊfiÚÔ˜∫í % ∫í

0 – 10.000 - -10.001 – 15.000 20 1.00015.001 – 20.000 25 2.250ÕÓˆ ÙˆÓ 20.000 30

™‡ÓÙ·ÍË ÙÔ˘ ÂÍˆÙÂÚÈÎÔ‡ ÊÔÚÔÏÔÁÂ›Ù·È ÌÂ Û˘ÓÙÂÏÂÛÙ‹ 5%.¶·Ú·¯ˆÚÂ›Ù·È ··ÏÏ·Á‹ ∫í2.000 ÂÙËÛ›ˆ˜.

∂È‚ÔÏ‹ ÊfiÚÔ˘

ºfiÚÔ˜ ∂ÈÛÔ‰‹Ì·ÙÔ˜ ÂÈ‚¿ÏÏÂÙ·È ÛÂ Î¿ıÂ ÊÔÚÔÏÔÁÈÎfi Î¿ÙÔÈÎÔ∫‡ÚÔ˘ ÛÂ fiÏÔ ÙÔ ÂÈÛfi‰ËÌ· ÙÔ˘ Ô˘ ÚÔÎ‡ÙÂÈ ‹ ÎÙ¿Ù·È ÙfiÛÔÛÙËÓ ∫‡ÚÔ fiÛÔ Î·È ÛÙÔ ÂÍˆÙÂÚÈÎfi.

ªË ÊÔÚÔÏÔÁÈÎÔ› Î¿ÙÔÈÎÔÈ ∫‡ÚÔ˘ ÊÔÚÔÏÔÁÔ‡ÓÙ·È ÌfiÓÔ ÛÙÔÂÈÛfi‰ËÌ· ÙÔ˘˜ Ô˘ ÚÔÎ‡ÙÂÈ ‹ ÎÙ¿Ù·È ÂÓÙfi˜ ∫‡ÚÔ˘.

ºÔÚÔÏÔÁÈÎfi˜ Î¿ÙÔÈÎÔ˜ ∫‡ÚÔ˘ ıÂˆÚÂ›Ù·È ÔÔÈÔ‰‹ÔÙÂ Ê˘ÛÈÎfiÚfiÛˆÔ, ∫˘ÚÈ·Î‹˜ ‹ / Î·È Í¤ÓË˜ ˘ËÎÔfiÙËÙ·˜, Ô ÔÔ›Ô˜ ‰È·Ì¤ÓÂÈÛÙË ∫‡ÚÔ ÁÈ· ÂÚ›Ô‰Ô Ô˘ ˘ÂÚ‚·›ÓÂÈ ÛÙÔ Û‡ÓÔÏÔ ÙË˜ ÙÈ˜ 183ËÌ¤ÚÂ˜ ÛÙÔ ÊÔÚÔÏÔÁÈÎfi ¤ÙÔ˜.

∞·ÏÏ·Á¤˜

∆· ÈÔ Î¿Ùˆ ÂÈÛÔ‰‹Ì·Ù· ··ÏÏ¿ÛÛÔÓÙ·È ·fi ÙËÓ ÂÈ‚ÔÏ‹ ÊfiÚÔ˘ÂÈÛÔ‰‹Ì·ÙÔ˜

∂ÈÛÔ‰‹Ì·Ù· ŸÚÈÔ ··ÏÏ·Á‹˜

∆fiÎÔÈ ŸÏÔÈ

ªÂÚ›ÛÌ·Ù· ŸÏ·

∞ÔÏ·‚¤˜ ·fi ¤ÌÌÈÛıË ÂÚÁÔ‰fiÙËÛË ÛÙËÓ∫‡ÚÔ Ô˘ ·Ì¤Ûˆ˜ ÚÈÓ ÙËÓ ÂÚÁÔ‰fiÙËÛË‰ÂÓ ‹Ù·Ó ÌfiÓÈÌÔ˜ Î¿ÙÔÈÎÔ˜ ∫‡ÚÔ˘

20% ÙË˜ ·ÌÔÈ‚‹˜Ì¤¯ÚÈ ·ÓÒÙ·ÙÔ ÔÛfií5.000 ÁÈ· ÙÚ›· ¤ÙË

∞ÔÏ·‚¤˜ ·fi ¤ÌÌÈÛıË ÂÚÁÔ‰fiÙËÛË ÛÙÔÂÍˆÙÂÚÈÎfi ÁÈ· Û˘ÓÔÏÈÎ‹ ÂÚ›Ô‰Ô ¤Ú·Ó ÙˆÓ90 ËÌÂÚÒÓ ÛÙÔ ÊÔÚÔÏÔÁÈÎfi ¤ÙÔ˜

ŸÏÂ˜

∫¤Ú‰Ë ·fi ÌfiÓÈÌË ÂÁÎ·Ù¿ÛÙ·ÛË ÛÙÔÂÍˆÙÂÚÈÎfi

ŸÏ· (ÌÂÚÔ¸Ôı¤ÛÂÈ˜)


53

∂ÈÛÔ‰‹Ì·Ù· (™˘Ó¤¯ÂÈ·) ŸÚÈÔ ··ÏÏ·Á‹˜

∂Ê¿·Í ÔÛfi Ô˘ Ï·Ì‚¿ÓÂÙ·È ÏfiÁˆ·Ê˘ËÚ¤ÙËÛË˜, ÌÂÙ·ÙÚÔ‹˜ Û˘ÓÙ¿ÍÂˆ˜ ‹ı·Ó¿ÙÔ˘ ‹ Û·Ó ÊÈÏÔ‰ÒÚËÌ· ÏfiÁˆ ı·Ó¿ÙÔ˘

ŸÏÔ

∫ÂÊ¿Ï·ÈÔ Ô˘ Ï·Ì‚¿ÓÂÙ·È ·fiÛ˘ÛÛˆÚÂ˘Ì¤ÓÂ˜ ÏËÚˆÌ¤˜ ·ÛÊ·Ï›ÛÙÚˆÓ ‹Û˘ÓÂÈÛÊÔÚÒÓ ÛÂ ÂÁÎÂÎÚÈÌ¤Ó· Ù·ÌÂ›·

ŸÏÔ

∫·Ù·ı¤ÛÂÈ˜ ÛÙÔÓ √ÚÁ·ÓÈÛÌfiÃÚËÌ·ÙÔ‰ÔÙ‹ÛÂˆ˜ ™Ù¤ÁË˜ ÁÈ· Û¯¤‰È· Ô˘‹Ù·Ó ÛÂ ÈÛ¯‡ Î·Ù¿ ÙËÓ 30/4/2003.

40% ÙˆÓÎ·Ù·ı¤ÛÂˆÓ ÌÂ·ÓÒÙ·ÙÔ ÔÛfi 25%ÙÔ˘ ÔÏÈÎÔ‡ÂÈÛÔ‰‹Ì·ÙÔ˜

∫¤Ú‰Ô˜ ·fi ‰È¿ıÂÛË Ù›ÙÏˆÓ ŸÏÔ

™‡ÓÙ·ÍË ¯ËÚÂ›·˜ ŸÏË

∞Ê·ÈÚ¤ÛÂÈ˜

∆· ÈÔ Î¿Ùˆ ÔÛ¿ ·Ê·ÈÚÔ‡ÓÙ·È ·fi ÙÔ ÊÔÚÔÏÔÁËÙ¤Ô ÂÈÛfi‰ËÌ·

ŒÍÔ‰Ô ŸÚÈÔ ··ÏÏ·Á‹˜

™˘Ó‰ÚÔÌ¤˜ ÛÂ Û˘ÓÙÂ¯Ó›Â˜ ‹Â·ÁÁÂÏÌ·ÙÈÎÔ‡˜ Û˘Ó‰¤ÛÌÔ˘˜

ŸÏÂ˜

ŒÍÔ‰· ÁÈ· ÂÓÔÈÎÈ·˙fiÌÂÓ· ÎÙ›ÚÈ· 20% ÙˆÓ ÂÓÔÈÎ›ˆÓ

∆fiÎÔÈ ÂÓÔÈÎÈ·˙fiÌÂÓÔ˘ ÎÙÈÚ›Ô˘ ŸÏÔÈ

¢ˆÚÂ¤˜ ÛÂ ÂÁÎÂÎÚÈÌ¤Ó· ÊÈÏ·ÓıÚˆÈÎ¿È‰Ú‡Ì·Ù·

ŸÏÂ˜ (ÌÂ ·Ô‰Â›ÍÂÈ˜)

¢·¿ÓÂ˜ ÁÈ· Û˘ÓÙ‹ÚËÛË ‰È·ÙËÚËÙ¤·˜ÔÈÎÔ‰ÔÌ‹˜ ÌÂ ‰È¿Ù·ÁÌ· ‰È·Ù‹ÚËÛË˜

ª¤¯ÚÈ ∫í200, ∫í300‹ ∫í350 ·Ó¿ Ù.Ì.(·Ó¿ÏÔÁ· ÌÂ ÙÔÌ¤ÁÂıÔ˜ ÙË˜ÔÈÎÔ‰ÔÌ‹˜)

°È· ·ÛÊ¿ÏÈÛÙÚ· ˙ˆ‹˜, Û˘ÓÂÈÛÊÔÚ¤˜ÎÔÈÓˆÓÈÎÒÓ ·ÛÊ·Ï›ÛÂˆÓ, Ù·ÌÂ›ˆÓÛ˘ÓÙ¿ÍÂˆ˜, Ù·ÌÂ›ˆÓ ÚÔÓÔ›·˜ Î·È Û¯Â‰›ˆÓÈ·ÙÚÔÊ·ÚÌ·ÎÂ˘ÙÈÎ‹˜ ÂÚ›ı·Ï„Ë˜ (Ù· ÂÙ‹ÛÈ··ÛÊ¿ÏÈÛÙÚ· ÂÚÈÔÚ›˙ÔÓÙ·È ÛÙÔ 7% ÙÔ˘·ÛÊ·ÏÈ˙fiÌÂÓÔ˘ ÔÛÔ‡)

ŸÏÂ˜ Ì¤¯ÚÈ 1/6 ÙÔ˘ÊÔÚÔÏÔÁËÙ¤Ô˘ÂÈÛÔ‰‹Ì·ÙÔ˜


54

∫ÔÈÓˆÓÈÎ¤˜ ·ÚÔ¯¤˜

∂›‰ÔÌ· ‡„Ô˘˜ ∫í1.500 ÂÙËÛ›ˆ˜ ÁÈ· Î¿ıÂ ·È‰› Ô˘ ÊÔÈÙ¿ ÛÂÛ¯ÔÏ‹ ÙÚÈÙÔ‚¿ıÌÈ·˜ ÂÎ·›‰Â˘ÛË˜ ÛÙËÓ ∫‡ÚÔ (˘fiÂÚÈÔÚÈÛÌÔ‡˜) ‹ ÛÂ ·ÓÂÈÛÙ‹ÌÈÔ ÙÔ˘ ÂÍˆÙÂÚÈÎÔ‡

∂›‰ÔÌ· ‡„Ô˘˜ ∫í1.800 ÂÙËÛ›ˆ˜ ÛÂ Î¿ıÂ Ù˘ÊÏfi ÚfiÛˆÔ

™Â ÔÈÎÔÁ¤ÓÂÈÂ˜ Ô˘ ¤¯Ô˘Ó ÙË Û˘Ó‹ıË ‰È·ÌÔÓ‹ ÙÔ˘˜ ÛÙËÓ ∫‡ÚÔ·Ú·¯ˆÚÂ›Ù·È ‚·ÛÈÎfi Â›‰ÔÌ· Ù¤ÎÓÔ˘, ÂÓÒ Î¿Ùˆ ·fi Î¿ÔÈÂ˜ÚÔ˘Ôı¤ÛÂÈ˜ ·Ú·¯ˆÚÂ›Ù·È Î·È ÚfiÛıÂÙÔ Â›‰ÔÌ· Ù¤ÎÓÔ˘.∆Ô ‡„Ô˜ ÙˆÓ ÂÈ‰ÔÌ¿ÙˆÓ ÂÍ·ÚÙ¿Ù·È ·fi ÙÔÓ ·ÚÈıÌfi Ù¤ÎÓˆÓ·Ó¿ ÔÈÎÔÁ¤ÓÂÈ· ÛÂ Û¯¤ÛË ÌÂ ÙÔ Û˘ÓÔÏÈÎfi ÔÈÎÔÁÂÓÂÈ·Îfi ÂÈÛfi‰ËÌ·

∂Ù·ÈÚÈÎfi˜ ºfiÚÔ˜

55


∂Ù·ÈÚÈÎfi˜ ºfiÚÔ˜ ÂÈ‚¿ÏÏÂÙ·È ÛÂ Î¿ıÂ ÂÙ·ÈÚÂ›· Ë ÔÔ›· Â›Ó·ÈÊÔÚÔÏÔÁÈÎfi˜ Î¿ÙÔÈÎÔ˜ ∫‡ÚÔ˘. ºÔÚÔÏÔÁÈÎfi˜ Î¿ÙÔÈÎÔ˜ ∫‡ÚÔ˘ıÂˆÚÂ›Ù·È ÔÔÈ·‰‹ÔÙÂ ÂÙ·ÈÚÂ›·, ÂÁÁÂÁÚ·ÌÌ¤ÓË ÛÙËÓ ∫‡ÚÔ ‹ÛÙÔ ÂÍˆÙÂÚÈÎfi, Ë ‰ÈÂ‡ı˘ÓÛË Î·È Ô ¤ÏÂÁ¯Ô˜ ÙË˜ ÔÔ›·˜ ·ÛÎÂ›Ù·ÈÛÙËÓ ∫‡ÚÔ.

∂Ù·ÈÚÂ›Â˜ ÌË ÊÔÚÔÏÔÁÈÎÔ› Î¿ÙÔÈÎÔÈ ∫‡ÚÔ˘ ÊÔÚÔÏÔÁÔ‡ÓÙ·È ÌfiÓÔÂ› ÙˆÓ ÂÈÛÔ‰ËÌ¿ÙˆÓ Ô˘ ÚÔÎ‡ÙÔ˘Ó ‹ ÎÙÒÓÙ·È ·fi ÌfiÓÈÌËÂÁÎ·Ù¿ÛÙ·ÛË ÛÙË ∫‡ÚÔ.

ºÔÚÔÏÔÁÈÎÔ› Û˘ÓÙÂÏÂÛÙ¤˜

π‰ÈˆÙÈÎ¤˜ Î·È ‰ËÌfiÛÈÂ˜ ÂÙ·ÈÚÂ›Â˜ 10%

∏ÌÈÎÚ·ÙÈÎÔ› ÔÚÁ·ÓÈÛÌÔ› 25%

∞·ÏÏ·Á¤˜

∆· ÈÔ Î¿Ùˆ ÂÈÛÔ‰‹Ì·Ù· ··ÏÏ¿ÛÛÔÓÙ·È ·fi ÙËÓ ÂÈ‚ÔÏ‹ ÊfiÚÔ˘ÂÈÛÔ‰‹Ì·ÙÔ˜

∂ÈÛÔ‰‹Ì·Ù· ŸÚÈÔ ··ÏÏ·Á‹˜

∫¤Ú‰Ô˜ ·fi ÙË ‰È¿ıÂÛË Ù›ÙÏˆÓ ŸÏÔ

ªÂÚ›ÛÌ·Ù· ŸÏ·

∆fiÎÔÈ ÂÈÛÚ·ÎÙ¤ÔÈ ·fi ÂÂÓ‰˘ÙÈÎ¤˜‰Ú·ÛÙËÚÈfiÙËÙÂ˜

50%

∫¤Ú‰Ë ·fi ÌfiÓÈÌË ÂÁÎ·Ù¿ÛÙ·ÛË ÛÙÔÂÍˆÙÂÚÈÎfi

ŸÏ· (ÌÂÚÔ¸Ôı¤ÛÂÈ˜)

∞Ê·ÈÚ¤ÛÂÈ˜

∆· ÈÔ Î¿Ùˆ ÔÛ¿ ·Ê·ÈÚÔ‡ÓÙ·È ·fi ÙÔ ÊÔÚÔÏÔÁËÙ¤Ô ÂÈÛfi‰ËÌ·

ŒÍÔ‰· ŸÚÈÔ ··ÏÏ·Á‹˜

ŒÍÔ‰· Ô˘ ¤ÁÈÓ·Ó ÂÍ’ÔÏÔÎÏ‹ÚÔ˘ Î·È·ÔÎÏÂÈÛÙÈÎ¿ ÁÈ· ÎÙ‹ÛË ÙÔ˘ ÂÈÛÔ‰‹Ì·ÙÔ˜

ŸÏ·

¢ˆÚÂ¤˜ ÛÂ ÂÁÎÂÎÚÈÌ¤Ó· ÊÈÏ·ÓıÚˆÈÎ¿È‰Ú‡Ì·Ù·

ŸÏÂ˜ (ÌÂ ·Ô‰Â›ÍÂÈ˜)


56

ŒÍÔ‰· (™˘Ó¤¯ÂÈ·) ŸÚÈÔ ··ÏÏ·Á‹˜

∂ÈÛÊÔÚ¤˜ ÂÚÁÔ‰fiÙË ÛÙÈ˜ ÎÔÈÓˆÓÈÎ¤˜·ÛÊ·Ï›ÛÂÈ˜ Î·È ÂÁÎÂÎÚÈÌ¤Ó· Ù·ÌÂ›·ÛÙÔ˘˜ ÌÈÛıÔ‡˜ ÙˆÓ ÂÚÁÔ‰ÔÙÔ˘Ì¤ÓˆÓ

ŸÏÂ˜

¢·¿ÓÂ˜ ÁÈ· Û˘ÓÙ‹ÚËÛË ‰È·ÙËÚËÙ¤·˜ÔÈÎÔ‰ÔÌ‹˜ ÌÂ ‰È¿Ù·ÁÌ· ‰È·Ù‹ÚËÛË˜

ª¤¯ÚÈ ∫í200, ∫í300‹ ∫í 350 ·Ó¿ Ù.Ì.(·Ó¿ÏÔÁ· ÌÂ ÙÔÌ¤ÁÂıÔ˜ ÙË˜ÔÈÎÔ‰ÔÌ‹˜)

ŒÍÔ‰· „˘¯·ÁˆÁ›·˜ ÁÈ· ÛÎÔÔ‡˜ ÙË˜ÂÈ¯Â›ÚËÛË˜

1% ÙÔ˘ Î‡ÎÏÔ˘ÂÚÁ·ÛÈÒÓ ÌÂ·ÓÒÙ·ÙÔ ÔÛfií10.000

ªÂÙ·ÊÔÚ¿ Î·È Û˘Ì„ËÊÈÛÌfi˜ ÊÔÚÔÏÔÁÈÎ‹˜ ˙ËÌÈ¿˜

∏ ÊÔÚÔÏÔÁÈÎ‹ ˙ËÌÈ¿ Ô˘ ÚÔÎ‡ÙÂÈ Î·Ù¿ ÙË ‰È¿ÚÎÂÈ· ÂÓfi˜ÊÔÚÔÏÔÁÈÎÔ‡ ¤ÙÔ˘˜, ÛÙË ¤ÎÙ·ÛË Ô˘ ‰ÂÓ ÌÔÚÂ› Ó· Û˘Ì„ËÊÈÛÙÂ›ÌÂ ¿ÏÏ· ÂÈÛÔ‰‹Ì·Ù· ÙÔ˘ È‰›Ô˘ ÊÔÚÔÏÔÁÈÎÔ‡ ¤ÙÔ˘˜, ÌÂÙ·Ê¤ÚÂÙ·È·ÂÚÈfiÚÈÛÙ· ÛÙ· ÂfiÌÂÓ· ¤ÙË. ∞˘Ù‹ Ë ÚfiÓÔÈ· ÈÛ¯‡ÂÈ ÁÈ· ˙ËÌÈ¤˜ÙÔ˘ ÊÔÚÔÏÔÁÈÎÔ‡ ¤ÙÔ˘˜ 1997 Î·È ÌÂÙ¿.

ºÔÚÔÏÔÁÈÎ¤˜ ˙ËÌÈ¤˜ ‰ÂÓ ÌÂÙ·Ê¤ÚÔÓÙ·È ÛÂ ÂÚ›ÙˆÛË Î·Ù¿ ÙËÓÔÔ›· ˘¿Ú¯ÂÈ ·ÏÏ·Á‹ ÛÙËÓ È‰ÈÔÎÙËÛ›· ÙˆÓ ÌÂÙÔ¯ÒÓ Î·È Ô˘ÛÈÒ‰Ë˜·ÏÏ·Á‹ ÛÙË Ê‡ÛË ÂÚÁ·ÛÈÒÓ ÙË˜ ÂÈ¯Â›ÚËÛË˜ Ì¤Û· ÛÂ ÙÚ›· ¯ÚfiÓÈ··fi ÙÔ ¤ÙÔ˜ Ô˘ ÚÔ¤Î˘„Â Ë ˙ËÌÈ¿.

ºÔÚÔÏÔÁÈÎ‹ ˙ËÌÈ¿ Ô˘ ÚÔÎ‡ÙÂÈ ·fi ÌfiÓÈÌË ÂÁÎ·Ù¿ÛÙ·ÛË ÛÙÔÂÍˆÙÂÚÈÎfi Â›ÛË˜ ÌÔÚÂ› Ó· Û˘Ì„ËÊÈÛÙÂ› ÌÂ Î¤Ú‰Ë ÙÔ˘ È‰›Ô˘ÚÔÛÒÔ˘ Ô˘ ÚÔÎ‡ÙÔ˘Ó ÛÙËÓ ∫‡ÚÔ.

ºÔÚÔÏÔÁÈÎ‹ ̇ ËÌÈ¿ ·fi ÂÈ¯Â›ÚËÛË Ô˘ ·ÛÎÂ› ¿ÙÔÌÔ ‹ Û˘ÓÂÙ·ÈÚÈÛÌfi˜Î·È Ë ÔÔ›· ÂÈ¯Â›ÚËÛË ÌÂÙ·ÙÚ¤ÂÙ·È ÛÂ ÂÙ·ÈÚÂ›· ÌÂÙ·Ê¤ÚÂÙ·È Î·ÈÛ˘Ì„ËÊ›˙ÂÙ·È ÌÂ Ù¿ ÌÂÏÏÔÓÙÈÎ¿ Î¤Ú‰Ë Ô˘ Ú·ÁÌ·ÙÔÔÈÂ› ËÂÙ·ÈÚÂ›·.

∂ÈÙÚ¤ÂÙ·È Ô Û˘Ì„ËÊÈÛÌfi˜ ˙ËÌÈÒÓ ÌÂÙ·Í‡ ÂÙ·ÈÚÂÈÒÓ ÙÔ˘ È‰›Ô˘Û˘ÁÎÚÔÙ‹Ì·ÙÔ˜ ·Ó·ÊÔÚÈÎ¿ ÌÂ Î¤Ú‰Ë ÙÔ˘ È‰›Ô˘ ¤ÙÔ˘˜ ÌÂ ÙËÓÚÔ¸fiıÂÛË fiÙÈ Î·È ÔÈ ‰‡Ô ÂÙ·ÈÚÂ›Â˜ Â›Ó·È Ì¤ÏË ÙÔ˘ È‰›Ô˘Û˘ÁÎÚÔÙ‹Ì·ÙÔ˜ ÁÈ· ÔÏfiÎÏËÚÔ ÙÔ ÊÔÚÔÏÔÁÈÎfi ¤ÙÔ˜ Î·È ÂÈÚfiÛıÂÙ·Â›Ó·È Î·È ÔÈ ‰‡Ô ÊÔÚÔÏÔÁÈÎÔ› Î¿ÙÔÈÎÔÈ ∫‡ÚÔ˘. ∂Ù·ÈÚÂ›· ıÂˆÚÂ›Ù·ÈÌ¤ÏÔ˜ ÙÔ˘ ›‰ÈÔ˘ Û˘ÁÎÚÔÙ‹Ì·ÙÔ˜, Â¿Ó


57

·) Â›Ó·È 75% ÂÍ·ÚÙËÌ¤ÓË ÙË˜ ¿ÏÏË˜, ‹

‚) ÔÈ ‰‡Ô ÂÙ·ÈÚÂ›Â˜ Â›Ó·È 75% ÂÍ·ÚÙÒÌÂÓÂ˜ ÙÚ›ÙË˜ ÂÙ·ÈÚÂ›·˜

∞Ó·‰ÈÔÚÁ·ÓÒÛÂÈ˜ ÂÙ·ÈÚÂÈÒÓ

∏ ÌÂÙ·ÊÔÚ¿ ÛÙÔÈ¯Â›ˆÓ ÂÓÂÚÁËÙÈÎÔ‡ Î·È ·ıËÙÈÎÔ‡ ÌÂÙ·Í‡ ÂÙ·ÈÚÂÈÒÓÌ¤Û· ÛÙ· Ï·›ÛÈ· ·Ó·‰ÈÔÚÁ¿ÓˆÛË˜ ‰ÂÓ ‰ËÌÈÔ˘ÚÁÂ› ÊÔÚÔÏÔÁËÙ¤·Ú¿ÍË. √ fiÚÔ˜ ·Ó·‰ÈÔÚÁ¿ÓˆÛË ÂÚÈÏ·Ì‚¿ÓÂÈ Û˘Á¯ˆÓÂ‡ÛÂÈ˜ÂÙ·ÈÚÂÈÒÓ, ‰È¿Û·ÛË ÂÙ·ÈÚÂ›·˜, ÌÂÙ·‚›‚·ÛË ‹/Î·È ·ÓÙ·ÏÏ·Á‹.

∂Ù·ÈÚÂ›Â˜ ¢ÈÂıÓÒÓ ¢Ú·ÛÙËÚÈÔÙ‹ÙˆÓ (∂¢¢)

√È ∂¢¢ Î·È Ù· ˘ÔÎ·Ù·ÛÙ‹Ì·Ù· ‰ÈÂıÓÒÓ ‰Ú·ÛÙËÚÈÔÙ‹ÙˆÓ·ÓÂÍ¿ÚÙËÙ· ·fi ÙÔ Ô˘ ·ÛÎÂ›ÙÔ Ô ¤ÏÂÁ¯Ô˜ Î·È Ë ‰ÈÂ‡ı˘ÓÛ‹ ÙÔ˘˜ÊÔÚÔÏÔÁÔ‡ÓÙ·Ó Ì¤¯ÚÈ Î·È ÙÔ ÊÔÚÔÏÔÁÈÎfi ¤ÙÔ˜ 2002, ÌÂ Û˘ÓÙÂÏÂÛÙ‹4,25%.

∞fi ÙËÓ 1 π·ÓÔ˘·Ú›Ô˘ 2003, ÔÈ ∂¢¢, Ô ¤ÏÂÁ¯Ô˜ Î·È Ë ‰ÈÂ‡ı˘ÓÛËÙˆÓ ÔÔ›ˆÓ ·ÛÎÂ›Ù·È ÛÙËÓ ∫‡ÚÔ ˘¿ÁÔÓÙ·È Î¿Ùˆ ·fi ÙÔ˘˜ ›‰ÈÔ˘˜ÊÔÚÔÏÔÁÈÎÔ‡˜ Î·ÓfiÓÂ˜ fiˆ˜ ÔÔÈ·‰‹ÔÙÂ ¿ÏÏË ÂÙ·ÈÚÂ›· Î·ÈÊÔÚÔÏÔÁÔ‡ÓÙ·È ÌÂ Û˘ÓÙÂÏÂÛÙ‹ 10%.

ªÂÙ·‚·ÙÈÎ¤˜ ‰È·Ù¿ÍÂÈ˜

∂¢¢ Î·È ̆ ÔÎ·Ù·ÛÙ‹Ì·Ù· ‰ÈÂıÓÒÓ ‰Ú·ÛÙËÚÈÔÙ‹ÙˆÓ, ¤¯Ô˘Ó ‰ÈÎ·›ˆÌ·ÂÈÏÔÁ‹˜ ÊÔÚÔÏÔÁ›·˜ ÌÂ ‚¿ÛË ÙÈ˜ ÌÂÙ·‚·ÙÈÎ¤˜ ‰È·Ù¿ÍÂÈ˜ ÁÈ· Ù·¤ÙË 2003, 2004 Î·È 2005 ÌÂ ÙËÓ ÚÔ¸fiıÂÛË Ó· Â›¯·Ó ÂÈÛfi‰ËÌ·ÙÔ ¤ÙÔ˜ 2001 ‹ Ó· Â›¯·Ó ‰Ú·ÛÙËÚÈfiÙËÙ· ÙÔ 2001 Ô˘ ·ÔÊ¤ÚÂÈÂÈÛfi‰ËÌ· ÌÂÙ·ÁÂÓ¤ÛÙÂÚ·.

∫·Ù¿ ÙËÓ ‰È¿ÚÎÂÈ· ÙË˜ ÌÂÙ·‚·ÙÈÎ‹˜ ÂÚÈfi‰Ô˘ Ô Û˘ÓÙÂÏÂÛÙ‹˜ ÊfiÚÔ˘Â›Ó·È 4,25% Î·È ÔÈ ·ÎfiÏÔ˘ıÂ˜ ÚfiÓÔÈÂ˜ ‰ÂÓ ÂÊ·ÚÌfi˙ÔÓÙ·È

50% ÂÍ·›ÚÂÛË ·fi ÊÔÚÔÏÔÁ›· ÙfiÎˆÓ ÂÈÛÚ·ÎÙ¤ˆÓ

ÂÍ·›ÚÂÛË ·fi ÊÔÚÔÏÔÁ›· ÂÈÛÚ·ÎÙ¤ˆÓ ÌÂÚÈÛÌ¿ÙˆÓ (ÂÎÙfi˜ÌÂÚÈÛÌ¿ÙˆÓ ·fi ¿ÏÏÂ˜ ∂¢¢)

ÂÍ·›ÚÂÛË ·fi ÊÔÚÔÏÔÁ›· Î¤Ú‰Ô˘˜ ·fi ‰È¿ıÂÛË Ù›ÙÏˆÓ

Û˘Ì„ËÊÈÛÌfi˜ ˙ËÌÈÒÓ ÌÂ ÂÙ·ÈÚÂ›Â˜ ÙÔ˘ È‰›Ô˘ Û˘ÁÎÚÔÙ‹Ì·ÙÔ˜

ÂÍ·›ÚÂÛË ·fi ÊÔÚÔÏÔÁ›· ÛÂ ÂÚ›ÙˆÛË ·Ó·‰ÈÔÚÁ¿ÓˆÛË˜

ÌÔÓÔÌÂÚ‹˜ ¤ÎÙˆÛË ÁÈ· ÊfiÚÔ Ô˘ ÏËÚÒıËÎÂ ÛÙÔ ÂÍˆÙÂÚÈÎfifiÙ·Ó ‰ÂÓ ˘¿Ú¯ÂÈ Û‡Ì‚·ÛË ‰ÈÏ‹˜ ÊÔÚÔÏÔÁ›·˜

··ÏÏ·Á‹ ÙˆÓ ÎÂÚ‰ÒÓ ÌfiÓÈÌË˜ ÂÁÎ·Ù¿ÛÙ·ÛË˜ ÙÔ˘ ÂÍˆÙÂÚÈÎÔ‡


58

∑ËÌÈ¤˜ ÙÔ˘ ¤ÙÔ˘˜ 2000 Û˘Ì„ËÊ›˙ÔÓÙ·È ÌfiÓÔ ÌÂ Î¤Ú‰Ë Ì¤¯ÚÈ ÙÔ2005 ÂÓÒ ÔÈ ˙ËÌÈ¤˜ ÁÈ· ÙÔ ¤ÙÔ˜ 2001 Î·È ÌÂÙ¿ ÌÂÙ·Ê¤ÚÔÓÙ·È ¯ˆÚ›˜ÂÚÈÔÚÈÛÌfi.

∫·Ù¿ ÙË ÌÂÙ·‚·ÙÈÎ‹ ÂÚ›Ô‰Ô ‰ÂÓ ÈÛ¯‡Ô˘Ó ÔÈ ÚfiÓÔÈÂ˜ ÙË˜ÓÔÌÔıÂÛ›·˜ ÁÈ· ·Ì˘ÓÙÈÎ‹ ÂÈÛÊÔÚ¿.

∫ÂÊ·Ï·ÈÔ˘¯ÈÎ¤˜ ÂÎÙÒÛÂÈ˜

∞Ê·ÈÚÔ‡ÓÙ·È ·fi ÙÔ ÊÔÚÔÏÔÁËÙ¤Ô ÂÈÛfi‰ËÌ· ÔÈ ÈÔ Î¿Ùˆ ÂÎÙÒÛÂÈ˜Ô˘ ˘ÔÏÔÁ›˙ÔÓÙ·È ˆ˜ ÔÛÔÛÙfi ¿Óˆ ÛÙÔ ÎfiÛÙÔ˜ ·ÁÔÚ¿˜

%

ªË¯·Ó‹Ì·Ù· Î·È ÂÁÎ·Ù·ÛÙ¿ÛÂÈ˜

ªË¯·Ó‹Ì·Ù· Î·È ÂÁÎ·Ù·ÛÙ¿ÛÂÈ˜ 10

ŒÈÏ· Î·È ÛÎÂ‡Ë 10

∆ËÏÂÔÚ¿ÛÂÈ˜ Î·È ‚›ÓÙÂÔ 10

¢È·ÙÚ‹ÛÂÈ˜ 10

°ÂˆÚÁÈÎ¿ ÌË¯·Ó‹Ì·Ù· Î·È ÂÚÁ·ÏÂ›· 15

∏ÏÂÎÙÚÔÓÈÎÔ› ˘ÔÏÔÁÈÛÙ¤˜ Î·È ÏÂÈÙÔ˘ÚÁÈÎ¿ ÚÔÁÚ¿ÌÌ·Ù· 20

§ÔÁÈÛÌÈÎ¿ ÚÔÁÚ¿ÌÌ·Ù· 33 1/3

§ÔÁÈÛÌÈÎ¿ ÚÔÁÚ¿ÌÌ·Ù· Ô˘ ÙÔ ÎfiÛÙÔ˜ ÙÔ˘˜ ‰ÂÓ ÍÂÂÚÓ¿ ÙÈ˜ ∫í1.000 100

∂ÌÔÚÈÎ¿ ·˘ÙÔÎ›ÓËÙ· 20

ªÔÙÔÔ‰‹Ï·Ù· 20

∂ÎÛÎ·ÊÂ›˜, ÂÏÎ˘ÛÙ‹ÚÂ˜, ·˘ÙÔÎÈÓÔ‡ÌÂÓ·ÌË¯·Ó‹Ì·Ù· ÊÔÚÙÔÂÎÊfiÚÙˆÛË˜ Î·È‚·Ú¤ÏÈ· ÂÙÚÂÏ·ÈÔÂÈ‰ÒÓ 25

∫Ù›ÚÈ·

∂ÌÔÚÈÎ¿ ÎÙ›ÚÈ· 3

µÈÔÌË¯·ÓÈÎ¿, ÁÂˆÚÁÈÎ¿ Î·È ÍÂÓÔ‰Ô¯ÂÈ·Î¿ÎÙ›ÚÈ· 4

¢È·ÌÂÚ›ÛÌ·Ù· 3


59

ªÂÙ·ÏÏÈÎfi˜ ÛÎÂÏÂÙfi˜ ıÂÚÌÔÎË›ˆÓ 10

•‡ÏÈÓÔ˜ ÛÎÂÏÂÙfi˜ ıÂÚÌÔÎË›ˆÓ 33 1/3

¶ÏÔ›·

πÛÙÈÔÊfiÚ· 4,5

∞ÙÌfiÏÔÈ·, Ú˘ÌÔ˘ÏÎ¿ Î·È ·ÏÈÂ˘ÙÈÎ¿ 6

∫·ÈÓÔ‡ÚÁÈ· ÂÌÔÚÈÎ¿ ÏÔ›· 8

∫·ÈÓÔ‡ÚÁÈ· ÂÈ‚·ÙÈÎ¿ ÏÔ›· 6

ªÂÙ·¯ÂÈÚÈÛÌ¤Ó· ÂÌÔÚÈÎ¿ / ÂÈ‚·ÙÈÎ¿ ÏÔ›·

ÀÔÏÔÈfiÌÂÓË ˆÊ¤ÏÈÌË ˙ˆ‹

∂ÚÁ·ÏÂ›·

∂ÚÁ·ÏÂ›· ÁÂÓÈÎ¿ 33 1/3

µÈÓÙÂÔÎ·Û¤ÙÂ˜ ÙˆÓ ‚›ÓÙÂÔÎÏ·˜ 50

%

∂È‰ÈÎÔ› ∆ÚfiÔÈ ºÔÚÔÏÔÁ›·˜

60

¡·˘ÙÈÏÈ·Î¤˜ ÂÙ·ÈÚÂ›Â˜

∆· Î¤Ú‰Ë ‹ ÌÂÚ›ÛÌ·Ù· ÏËÚˆÙ¤· Ó·˘ÙÈÏÈ·Î‹˜ ÂÙ·ÈÚÂ›·˜ÂÁÁÂÁÚ·ÌÌ¤ÓË˜ ÛÙËÓ ∫‡ÚÔ Ë ÔÔ›· ¤¯ÂÈ ÏÔ›· ˘fi ∫˘ÚÈ·Î‹ÛËÌ·›· Î·È ‰ÈÂÍ¿ÁÂÈ ‰Ú·ÛÙËÚÈfiÙËÙÂ˜ ÛÂ ‰ÈÂıÓ‹ ‡‰·Ù· fiˆ˜ Î·È ÔÈÌÈÛıÔ› ÙˆÓ ·ÍÈˆÌ·ÙÈÎÒÓ Î·È ÏËÚˆÌ¿ÙˆÓ ÙˆÓ ÏÔ›ˆÓ ·˘ÙÒÓ ‰ÂÓÊÔÚÔÏÔÁÔ‡ÓÙ·È ÛÙËÓ ∫‡ÚÔ.

∂Ù·ÈÚÂ›Â˜ ‰È·¯Â›ÚÈÛË˜ ÏÔ›ˆÓ

∫˘ÚÈ·Î¤˜ ‹ ‰ÈÂıÓÂ›˜ ÂÈ¯ÂÈÚ‹ÛÂÈ˜ – Ê˘ÛÈÎ¿ Î·È ÓÔÌÈÎ¿ ÚfiÛˆ·- Ô˘ ‰È·¯ÂÈÚ›˙ÔÓÙ·È ÏÔ›· ‹ ÏËÚÒÌ·Ù· ÏÔ›ˆÓ ¤¯Ô˘Ó ÙËÓ ÂÈÏÔÁ‹Ó· ÊÔÚÔÏÔÁÔ‡ÓÙ·È Â›ÙÂ ÌÂ 4,25% Â›ÙÂ ÌÂ Û˘ÓÙÂÏÂÛÙ¤˜ ›ÛÔ˘˜ ÚÔ˜25% ÙˆÓ Û˘ÓÙÂÏÂÛÙÒÓ ÊfiÚÔ˘ ¯ˆÚËÙÈÎfiÙËÙ·˜ ÙˆÓ ·ÏÏÔ‰·ÒÓÏÔ›ˆÓ Ô˘ ‚Ú›ÛÎÔÓÙ·È ˘fi ‰È·¯Â›ÚÈÛË Î·È Ù· ÔÔ›· Â›Ó·ÈÂÁÁÂÁÚ·ÌÌ¤Ó· ÂÎÙfi˜ ∫‡ÚÔ˘.

∞ÛÊ·ÏÈÛÙÈÎ¤˜ ÂÙ·ÈÚÂ›Â˜

√È ·ÛÊ·ÏÈÛÙÈÎ¤˜ ÂÙ·ÈÚÂ›Â˜ ÊÔÚÔÏÔÁÔ‡ÓÙ·È fiˆ˜ ÔÈ ¿ÏÏÂ˜ ÂÙ·ÈÚÂ›Â˜ÌÂ ÙËÓ ÂÍ·›ÚÂÛË fiÙÈ ÛÂ ÂÚ›ÙˆÛË fiÔ˘ Ô ÏËÚˆÙ¤Ô˜ ÂÙ·ÈÚÈÎfi˜ÊfiÚÔ˜ ¿Óˆ ÛÙÔ ÊÔÚÔÏÔÁËÙ¤Ô ÂÈÛfi‰ËÌ· ÎÏ¿‰Ô˘ ˙ˆ‹˜ Â›Ó·ÈÌÈÎÚfiÙÂÚÔ˜ ÙÔ˘ 1,5% ÙˆÓ ÌÈÎÙÒÓ ·ÛÊ·Ï›ÛÙÚˆÓ, ÙfiÙÂ Ë ‰È·ÊÔÚ¿ÏËÚÒÓÂÙ·È ˘fi ÌÔÚÊ‹ ÂÈÚfiÛıÂÙÔ˘ ÂÙ·ÈÚÈÎÔ‡ ÊfiÚÔ˘.

¢ÈÂıÓ‹ ™˘ÏÏÔÁÈÎ¿ ∂ÂÓ‰˘ÙÈÎ¿ ™¯¤‰È· (¢™∂™)

√ ÛÎÔfi˜ ÂÓfi˜ ¢™∂™ Â›Ó·È Ë Û˘ÏÏÔÁÈÎ‹ Â¤Ó‰˘ÛË ÎÂÊ·Ï·›ˆÓÌÂÚÈ‰ÈÔ‡¯ˆÓ. ŒÓ· ¢™∂™ ÌÔÚÂ› Ó· ¿ÚÂÈ ÌÈ· ·fi ÙÈ˜ ·ÎfiÏÔ˘ıÂ˜ÓÔÌÈÎ¤˜ ÌÔÚÊ¤˜

ÂÙ·ÈÚÂ›· Î·ıÔÚÈÛÌ¤ÓÔ˘ ÎÂÊ·Ï·›Ô˘

ÂÙ·ÈÚÂ›· ÌÂÙ·‚ÏËÙÔ‡ ÎÂÊ·Ï·›Ô˘

Û¯¤‰ÈÔ ÌÔÓ¿‰ˆÓ ÂÌÈÛÙÂ‡Ì·ÙÔ˜

ÂÂÓ‰˘ÙÈÎfi˜ Û˘ÓÂÙ·ÈÚÈÛÌfi˜ ÂÚÈÔÚÈÛÌ¤ÓË˜ Â˘ı‡ÓË˜

∆· ¢™∂™ ÊÔÚÔÏÔÁÔ‡ÓÙ·È fiˆ˜ fiÏ· Ù· ¿ÏÏ· ÓÔÌÈÎ¿ ÚfiÛˆ· ·Ó¿ÏÔÁ· ÌÂÙËÓ ÓÔÌÈÎ‹ ÌÔÚÊ‹ Ô˘ ¤¯ÂÈ ÙÔ ¢™∂™

¢ÈÎ·ÈÒÌ·Ù· ÓÂ˘Ì·ÙÈÎ‹˜ È‰ÈÔÎÙËÛ›·˜

∆Ô ·Î·ı¿ÚÈÛÙÔ ÔÛfi ÔÔÈˆÓ‰‹ÔÙÂ ‰ÈÎ·ÈˆÌ¿ÙˆÓ ÓÂ˘Ì·ÙÈÎ‹˜È‰ÈÔÎÙËÛ›·˜, ¿ÏÏˆÓ ‰ÈÎ·ÈˆÌ¿ÙˆÓ ÂÎÌÂÙ·ÏÏÂ‡ÛÂˆ˜, ·Ô˙ËÌÈÒÛÂˆ˜‹ ¿ÏÏÔ˘ ÂÈÛÔ‰‹Ì·ÙÔ˜ Ô˘ ÎÙ¿Ù·È ·fi ËÁ¤˜ ÂÓÙfi˜ ÙË˜ ∫‡ÚÔ˘

∂È‰ÈÎÔ› ∆ÚfiÔÈ ºÔÚÔÏÔÁ›·˜

61

·fi ÚfiÛˆÔ ÌË Î¿ÙÔÈÎÔ ∫‡ÚÔ˘ ˘fiÎÂÈÙ·È ÛÂ ·Ú·ÎÚ¿ÙËÛËÊfiÚÔ˘ ÌÂ ÔÛÔÛÙfi 10%.

ªÈÛıÒÌ·Ù· Ù·ÈÓÈÒÓ

∆Ô ·Î·ı¿ÚÈÛÙÔ ÔÛfi ÔÔÈÔ˘‰‹ÔÙÂ ÌÈÛıÒÌ·ÙÔ˜ ÁÈ· ÙËÓ ÚÔ‚ÔÏ‹ÎÈÓËÌ·ÙÔÁÚ·ÊÈÎÒÓ Ù·ÈÓÈÒÓ ÛÙËÓ ∫‡ÚÔ ÙÔ ÔÔ›Ô ÎÙ¿Ù·È ·fiÚfiÛˆÔ Ô˘ ‰ÂÓ Â›Ó·È Î¿ÙÔÈÎÔ˜ ∫‡ÚÔ˘ ˘fiÎÂÈÙ·È ÛÂ·Ú·ÎÚ¿ÙËÛË ÊfiÚÔ˘ ÌÂ ÔÛÔÛÙfi 5%.

∂ÈÛfi‰ËÌ· Â·ÁÁÂÏÌ·ÙÈÒÓ

∆Ô ·Î·ı¿ÚÈÛÙÔ ÂÈÛfi‰ËÌ· ÙÔ ÔÔ›Ô ·ÔÎÙ¿ ÔÔÈÔ‰‹ÔÙÂ ¿ÙÔÌÔ ÙÔÔÔ›Ô ‰ÂÓ Â›Ó·È Î¿ÙÔÈÎÔ˜ ∫‡ÚÔ˘ ·fi ÙËÓ ¿ÛÎËÛË ÛÙËÓ ∫‡ÚÔÔÔÈÔ˘‰‹ÔÙÂ Â·ÁÁ¤ÏÌ·ÙÔ˜, ‹ ÂÈÙË‰Â‡Ì·ÙÔ˜, ‹ ·fi ˘ËÚÂÛ›Â˜„˘¯·ÁˆÁ›·˜ ÛÙÔ ÎÔÈÓfi ÂÚÈÏ·Ì‚·ÓÔÌ¤ÓˆÓ Î·È Ô‰ÔÛÊ·ÈÚÈÎÒÓÔÌ¿‰ˆÓ Î·È ¿ÏÏˆÓ ·ıÏËÙÈÎÒÓ ·ÔÛÙÔÏÒÓ, ˘fiÎÂÈÙ·È ÛÂ·Ú·ÎÚ¿ÙËÛË ÊfiÚÔ˘ ÌÂ ÔÛÔÛÙfi 10%.

ŒÎÙ·ÎÙË ∞Ì˘ÓÙÈÎ‹ ∂ÈÛÊÔÚ¿

62


∏ ŒÎÙ·ÎÙË ∞Ì˘ÓÙÈÎ‹ ∂ÈÛÊÔÚ¿ ÂÈ‚¿ÏÏÂÙ·È ÛÂ ÊÔÚÔÏÔÁÈÎÔ‡˜Î·ÙÔ›ÎÔ˘˜ ∫‡ÚÔ˘ ÛÙ· ÈÔ Î¿Ùˆ ÂÈÛÔ‰‹Ì·Ù·.

™˘ÓÙÂÏÂÛÙ¤˜∂ÈÛÔ‰‹Ì·Ù· º˘ÛÈÎ¿ ¶ÚfiÛˆ· ∂Ù·ÈÚÂ›Â˜

% %

ªÂÚ›ÛÌ·Ù· ·fi ∫˘ÚÈ·Î¤˜ ÂÙ·ÈÚÂ›Â˜ 15 ªË‰¤Ó

ªÂÚ›ÛÌ·Ù· ·fi ÂÙ·ÈÚÂ›Â˜ ÛÙÔÂÍˆÙÂÚÈÎfi 15 ªË‰¤Ó (™ËÌ.)

∆fiÎÔÈ Ô˘ ÚÔÎ‡ÙÔ˘Ó ·fiÂÂÓ‰˘ÙÈÎ¤˜ ‰Ú·ÛÙËÚÈfiÙËÙÂ˜ 10 10

∆fiÎÔÈ Ô˘ ÚÔÎ‡ÙÔ˘Ó ·fi ‹Û˘Ó‰¤ÔÓÙ·È ÛÙÂÓ¿ ÌÂ ÙË Û˘Ó‹ıË‰ÈÂÍ·ÁˆÁ‹ ÙË˜ ÂÈ¯Â›ÚËÛË˜ ªË‰¤Ó ªË‰¤Ó

∆fiÎÔÈ Ô˘ ·ÔÎÙÔ‡Ó Ù·ÌÂ›· ÚfiÓÔÈ·˜ ¢/∂ 3

∆fiÎÔÈ ·fi ÈÛÙÔÔÈËÙÈÎ¿·ÔÙ·ÌÈÂ‡ÛÂˆ˜ Î·È ¯ÚÂfiÁÚ·Ê··Ó·Ù‡ÍÂˆ˜ ∫˘ÚÈ·Î‹˜ ¢ËÌÔÎÚ·Ù›·˜ 3 10

∂ÓÔ›ÎÈ· (ÌÂ›ÔÓ 25%) 3 3

∫¤Ú‰Ë ÔÚÁ·ÓÈÛÌÒÓ ‰ËÌÔÛ›Ô˘ ‰ÈÎ·›Ô˘ ¢/∂ 3

™ËÌÂ›ˆÛË

°È· Ó· ÈÛ¯‡ÂÈ Ë ÂÍ·›ÚÂÛË Ë ∫˘ÚÈ·Î‹ ÂÙ·ÈÚÂ›· Ú¤ÂÈ Ó· Î·Ù¤¯ÂÈ ¿ÌÂÛ·ÙÔ˘Ï¿¯ÈÛÙÔÓ 1% ÙÔ˘ ÌÂÙÔ¯ÈÎÔ‡ ÎÂÊ·Ï·›Ô˘ ÙË˜ Í¤ÓË˜ ÂÙ·ÈÚÂ›·˜ Ô˘ ÏËÚÒÓÂÈÙÔ Ì¤ÚÈÛÌ·. ∂ÈÚfiÛıÂÙ· Ë ÂÍ·›ÚÂÛË ‰ÂÓ ÂÊ·ÚÌfi˙ÂÙ·È Â¿Ó

(·) ¤Ú·Ó ÙÔ˘ 50% ÙˆÓ ‰Ú·ÛÙËÚÈÔÙ‹ÙˆÓ ÙË˜ Í¤ÓË˜ ÂÙ·ÈÚÂ›·˜ ·Ô‰›‰Ô˘Ó¿ÌÂÛ· ‹ ¤ÌÌÂÛ· ÂÈÛfi‰ËÌ· ·fi ÂÂÓ‰‡ÛÂÈ˜, Î·È

(‚) Ô Í¤ÓÔ˜ ÊfiÚÔ˜ Â›Ó·È ÛËÌ·ÓÙÈÎ¿ ¯·ÌËÏfiÙÂÚÔ˜ ·fi ÙÔÓ ÊÔÚÔÏÔÁÈÎfiÛ˘ÓÙÂÏÂÛÙ‹ ÛÙËÓ ∫‡ÚÔ


63

∂ÈÛÙÚÔÊ‹

∞Ó ÙÔ Û˘ÓÔÏÈÎfi ÂÈÛfi‰ËÌ· Ê˘ÛÈÎÔ‡ ÚÔÛÒÔ˘Û˘ÌÂÚÈÏ·Ì‚·ÓÔÌ¤ÓˆÓ Î·È ÙˆÓ ÙfiÎˆÓ ‰ÂÓ ÍÂÂÚÓ¿ ÙÈ˜ ∫í7.000ÂÙËÛ›ˆ˜ ¤¯ÂÈ ‰ÈÎ·›ˆÌ· ÂÈÛÙÚÔÊ‹˜ ÙË˜ ÂÈÛÊÔÚ¿˜ Ô˘·Ú·ÎÚ·Ù‹ıËÎÂ ¤Ú·Ó ÙÔ˘ ÔÛÔÛÙÔ‡ Ô˘ ·ÓÙÈÛÙÔÈ¯Â› ÛÙÔ 3%.

¶›ÛÙˆÛË ¤Ó·ÓÙÈ Í¤ÓË˜ ÊÔÚÔÏÔÁ›·˜

√ÔÈÔ‰‹ÔÙÂ ÔÛfi Í¤ÓÔ˘ ÊfiÚÔ˘ ¤¯ÂÈ ÂÈ‚ÏËıÂ› Â› ÙÔ˘ ÂÈÛÔ‰‹Ì·ÙÔ˜Ô˘ ˘fiÎÂÈÙ·È ÛÂ ·Ì˘ÓÙÈÎ‹ ÂÈÛÊÔÚ¿ ÌÔÚÂ› Ó· ‰ÔıÂ› Û·Ó ›ÛÙˆÛË¤Ó·ÓÙÈ ÙË˜ ·Ì˘ÓÙÈÎ‹˜ ÂÈÛÊÔÚ¿˜ Ô˘ Â›Ó·È Î·Ù·‚ÏËÙ¤· ¿Óˆ ÛÙÔÂÈÛfi‰ËÌ· ·˘Ùfi, ·ÓÂÍ·ÚÙ‹Ùˆ˜ ·Ó ˘¿Ú¯ÂÈ Û˘ÌÊˆÓ›· ·ÔÊ˘Á‹˜‰ÈÏ‹˜ ÊÔÚÔÏÔÁ›·˜.

§ÔÁÈ˙fiÌÂÓË ‰È·ÓÔÌ‹

∫˘ÚÈ·Î‹ ÂÙ·ÈÚÂ›· Ô˘ ‰ÂÓ Î·Ù·‚¿ÏÏÂÈ Ì¤ÚÈÛÌ· ÛÙÔ˘˜ ÌÂÙfi¯Ô˘˜ÙË˜ Ì¤Û· ÛÂ ‰‡Ô ¤ÙË ·fi ÙÔ Ù¤ÏÔ˜ ÙÔ˘ ÊÔÚÔÏÔÁÈÎÔ‡ ¤ÙÔ˘˜, ÙË˜ÂÈ‚¿ÏÏÂÙ·È 15% ·Ì˘ÓÙÈÎ‹ ÂÈÛÊÔÚ¿ Â› ÙÔ˘ 70% ÙˆÓ ÏÔÁÈÛÙÈÎÒÓÎÂÚ‰ÒÓ ÌÂÙ¿ ÙËÓ ·Ê·›ÚÂÛË ÙÔ˘ ÂÙ·ÈÚÈÎÔ‡ ÊfiÚÔ˘.

™Â ÂÚ›ÙˆÛË Ô˘ ÙÔ Ì¤ÚÈÛÌ· Î·Ù·‚ÏËıÂ› ÌÂÙ¿ ·fi ÙË Ï‹ÍË ÙˆÓ‰‡Ô ÂÙÒÓ ÂÈ‚¿ÏÏÂÙ·È ·Ì˘ÓÙÈÎ‹ ÂÈÛÊÔÚ¿ ÌfiÓÔ ÛÙÔ ÂÈÏ¤ÔÓ Ì¤ÚÈÛÌ·Ô˘ ÏËÚÒıËÎÂ.

∫¤Ú‰Ë Ô˘ ·Ó·ÏÔÁÔ‡Ó ÛÂ ÌË ÊÔÚÔÏÔÁÈÎÔ‡˜ Î·ÙÔ›ÎÔ˘˜ ∫‡ÚÔ˘‰ÂÓ ˘¿ÁÔÓÙ·È ÛÂ ÏÔÁÈ˙fiÌÂÓË ‰È·ÓÔÌ‹.

¢È¿Ï˘ÛË ÂÙ·ÈÚÂ›·˜

∆Ô Û‡ÓÔÏÔ ÙˆÓ Û˘ÛÛˆÚÂ˘Ì¤ÓˆÓ ÎÂÚ‰ÒÓ ÙˆÓ ÙÂÏÂ˘Ù·›ˆÓ ¤ÓÙÂÂÙÒÓ ÚÈÓ ·fi ÙË ‰È¿Ï˘ÛË Ù· ÔÔ›· ‰ÂÓ ¤¯Ô˘Ó Î·Ù·ÓÂÌËıÂ›ÏÔÁ›˙ÔÓÙ·È fiÙÈ ‰È·Ó¤ÌÔÓÙ·È Î·È ̆ fiÎÂÈÓÙ·È ÛÂ 15% ·Ì˘ÓÙÈÎ‹ ÂÈÛÊÔÚ¿.

ªÂ›ˆÛË ÎÂÊ·Ï·›Ô˘

™Â ÂÚ›ÙˆÛË ÌÂ›ˆÛË˜ ÎÂÊ·Ï·›Ô˘ ÂÙ·ÈÚÂ›·˜ ÔÔÈ·‰‹ÔÙÂ ÔÛ¿ÂÈÛÙÚ¤ÊÔÓÙ·È ÛÙÔ˘˜ ÌÂÙfi¯Ô˘˜ Ì¤¯ÚÈ ÙÔ˘ ÔÛÔ‡ ÙÔ˘ ·‰È·Ó¤ÌËÙÔ˘Î¤Ú‰Ô˘˜, ÔÔÈÔ˘‰‹ÔÙÂ ¤ÙÔ˘˜ ÙÔ ÔÔ›Ô ÚÔÎ‡ÙÂÈ ÚÔÙÔ‡·Ê·ÈÚÂıÔ‡Ó ÔÈ ˙ËÌÈ¤˜ ÚÔËÁÔ‡ÌÂÓˆÓ ¤ÙˆÓ, ı· ÏÔÁ›˙ÔÓÙ·È ˆ˜‰È·ÓÂÌËı¤ÓÙ· Î·È ı· ÂÈ‚·Ú‡ÓÔÓÙ·È ÌÂ 15% ·Ì˘ÓÙÈÎ‹ ÂÈÛÊÔÚ¿ÌÂÙ¿ ÙËÓ ·Ê·›ÚÂÛË ÔÔÈˆÓ‰‹ÔÙÂ ÔÛÒÓ Ô˘ ¤¯Ô˘Ó ÏÔÁÈÛıÂ› ˆ˜‰È·ÓÂÌËı¤ÓÙ·.


64

∏ÌÂÚÔÌËÓ›· Î·Ù·‚ÔÏ‹˜

∏ ¤ÎÙ·ÎÙË ·Ì˘ÓÙÈÎ‹ ÂÈÛÊÔÚ¿ fiÙ·Ó ‰ÂÓ ·ÔÎfiÙÂÙ·È ÛÙËÓ ËÁ‹,Â›Ó·È ÏËÚˆÙ¤· ÛÙÔ Ù¤ÏÔ˜ Î¿ıÂ ÂÍ·Ì‹ÓÔ˘ ‰ËÏ·‰‹ ÛÙÈ˜ 30 πÔ˘Ó›Ô˘Î·È 31 ¢ÂÎÂÌ‚Ú›Ô˘ Î¿ıÂ ¯ÚfiÓÔ˘. °È· ÂÈÛÔ‰‹Ì·Ù· fiÔ˘ Ë ·Ì˘ÓÙÈÎ‹ÂÈÛÊÔÚ¿ ·ÔÎfiÙÂÙ·È ÛÙËÓ ËÁ‹ Â›Ó·È ÏËÚˆÙ¤· ÛÙÔ Ù¤ÏÔ˜ ÙÔ˘ÂfiÌÂÓÔ˘ Ì‹Ó·.

∞·ÏÏ·Á¤˜

∂È¯ÂÈÚ‹ÛÂÈ˜ ‰ÈÂıÓÒÓ ‰Ú·ÛÙËÚÈÔÙ‹ÙˆÓ Ô˘ ÂÈÏ¤ÁÔ˘Ó Ó·ÊÔÚÔÏÔÁËıÔ‡Ó ÌÂ ‚¿ÛË ÙÈ˜ ÌÂÙ·‚·ÙÈÎ¤˜ ‰È·Ù¿ÍÂÈ˜ ÁÈ· Ù· ¤ÙË 2003-2005 ‰ÂÓ ˘fiÎÂÈÓÙ·È ÛÂ ¤ÎÙ·ÎÙË ·Ì˘ÓÙÈÎ‹ ÂÈÛÊÔÚ¿ ÁÈ· Ù· ¤ÙË ·˘Ù¿.

ªÂÚ›ÛÌ·Ù· Ô˘ ÂÈÛÚ¿¯ıËÎ·Ó ·fi ÂÙ·ÈÚÂ›Â˜ ÌÂ ·Ú·ÎÚ¿ÙËÛË20% ÌÂ ‚¿ÛË ÙË ÓÔÌÔıÂÛ›· Ô˘ ›Û¯˘Â Ì¤¯ÚÈ ÙÈ˜ 31 ¢ÂÎÂÌ‚Ú›Ô˘2002 Î·È ‰ÂÓ ÏËÚÒıËÎ·Ó ˆ˜ Ì¤ÚÈÛÌ· Ì¤¯ÚÈ ÙÈ˜ 31 ¢ÂÎÂÌ‚Ú›Ô˘2002, ÌÔÚÔ‡Ó Ó· ‰È·ÓÂÌËıÔ‡Ó Ì¤Û· ÛÂ ¤ÍÈ ¤ÙË ·fi ÙËÓ Â›ÛÚ·ÍËÙÔ˘˜ ¯ˆÚ›˜ ·Ú·ÎÚ¿ÙËÛË 15%.

ºfiÚÔ˜ ∫ÂÊ·Ï·ÈÔ˘¯ÈÎÒÓ ∫ÂÚ‰ÒÓ

65


∂È‚¿ÏÏÂÙ·È ÌÂ Û˘ÓÙÂÏÂÛÙ‹ 20% ¿Óˆ ÛÂ Î¤Ú‰Ë ·fi ‰È¿ıÂÛË·Î›ÓËÙË˜ È‰ÈÔÎÙËÛ›·˜ Ô˘ ‚Ú›ÛÎÂÙ·È ÛÙËÓ ∫‡ÚÔÛ˘ÌÂÚÈÏ·Ì‚·ÓÔÌ¤ÓˆÓ Î·È ÎÂÚ‰ÒÓ ·fi ‰È¿ıÂÛË ÌÂÙÔ¯ÒÓ ÂÙ·ÈÚÂÈÒÓÔÈ ÔÔ›Â˜ Î·Ù¤¯Ô˘Ó ·Î›ÓËÙË È‰ÈÔÎÙËÛ›· ÛÙËÓ ∫‡ÚÔ Î·È ‰ÂÓ Â›Ó·ÈÂÈÛËÁÌ¤ÓÂ˜ ÛÂ ÔÔÈÔ‰‹ÔÙÂ ·Ó·ÁÓˆÚÈÛÌ¤ÓÔ ÃÚËÌ·ÙÈÛÙ‹ÚÈÔ ∞ÍÈÒÓ.

∫·ıÔÚÈÛÌfi˜ Î¤Ú‰Ô˘˜

∆Ô Î·ı·Úfi Î¤Ú‰Ô˜ ·fi ‰È¿ıÂÛË ·Î›ÓËÙË˜ È‰ÈÔÎÙËÛ›·˜ ˘ÔÏÔÁ›˙ÂÙ·È·ÊÔ‡ ·Ê·ÈÚÂıÔ‡Ó ·fi ÙËÓ ÙÈÌ‹ ‰È¿ıÂÛË˜ ÙÔ Ú·ÁÌ·ÙÈÎfi ÎfiÛÙÔ˜ÎÙ‹ÛË˜ ‹ ÙË˜ ·ÁÔÚ·›·˜ ·Í›·˜ Î·Ù¿ ÙËÓ 1 π·ÓÔ˘·Ú›Ô˘ 1980ÔÔÈÔ‰‹ÔÙÂ Â›Ó·È ÙÔ ÌÂÁ·Ï‡ÙÂÚÔ, ·Ó·ÚÔÛ·ÚÌÔÛÌ¤Ó· ÌÂ ÙËÓ·‡ÍËÛË ÏfiÁˆ ÏËıˆÚÈÛÌÔ‡.

∞·ÏÏ·Á¤˜

√È ÈÔ Î¿Ùˆ ‰È·ı¤ÛÂÈ˜ ·Î›ÓËÙË˜ È‰ÈÔÎÙËÛ›·˜ ‰ÂÓ ÊÔÚÔÏÔÁÔ‡ÓÙ·È

ªÂÙ·‚›‚·ÛË ÏfiÁˆ ı·Ó¿ÙÔ˘

¢ˆÚÂ¿ ÌÂÙ·Í‡ Û˘˙‡ÁˆÓ, ÁÔÓ¤ˆÓ ÚÔ˜ Ù¤ÎÓ· Î·È ÌÂÙ·Í‡Û˘ÁÁÂÓÒÓ Ì¤¯ÚÈ ÙÚ›ÙÔ˘ ‚·ıÌÔ‡ Û˘ÁÁ¤ÓÂÈ·˜

¢ˆÚÂ¿ ÚÔ˜ ÂÙ·ÈÚÂ›· fiÔ˘ fiÏÔÈ ÔÈ Ì¤ÙÔ¯ÔÈ ÙË˜ ÔÔ›·˜ Â›Ó·ÈÌ¤ÏË Î·È ÂÍ·ÎÔÏÔ˘ıÔ‡Ó ÁÈ· ¤ÓÙÂ ¯ÚfiÓÈ· ÌÂÙ¿ ÙË ‰ˆÚÂ¿ Ó·Â›Ó·È Ì¤ÏË ÙË˜ ÔÈÎÔÁ¤ÓÂÈ·˜ ÙÔ˘ ‰È·ı¤ÙË

¢ˆÚÂ¿ ·fi ÔÈÎÔÁÂÓÂÈ·Î‹ ÂÙ·ÈÚÂ›· ÚÔ˜ ÙÔ˘˜ ÌÂÙfi¯Ô˘˜ ÙË˜˘fi ÙËÓ ÚÔ˘fiıÂÛË ÙÔ ·ÓÙÈÎÂ›ÌÂÓÔ ‰ˆÚÂ¿˜ Ó· Â›¯Â ·ÔÎÙËıÂ›·fi ÙËÓ ÂÓ ÏfiÁˆ ÂÙ·ÈÚÂ›· Â›ÛË˜ ÌÂ ‰ˆÚÂ¿. ∏ ÂÚÈÔ˘Û›· ·˘Ù‹Ú¤ÂÈ Ó· ·Ú·ÌÂ›ÓÂÈ ÛÙ· ¯¤ÚÈ· ÙÔ˘ ‰ˆÚÂÔ‰fi¯Ô˘ ÁÈ· ÙÚ›·ÙÔ˘Ï¿¯ÈÛÙÔÓ ¯ÚfiÓÈ·

¢ˆÚÂ¿ ÛÂ ÊÈÏ·ÓıÚˆÈÎ¿ È‰Ú‡Ì·Ù· ‹ ÛÙË ¢ËÌÔÎÚ·Ù›·

ªÂÙ·‚›‚·ÛË ÏfiÁˆ ·Ó·‰ÈÔÚÁ¿ÓˆÛË˜ ÂÙ·ÈÚÂÈÒÓ

∞ÓÙ·ÏÏ·Á‹ ‹ ÒÏËÛË ÌÂ ‚¿ÛË ÙÔ˘˜ ÂÚ› ∂ÓÔÔÈ‹ÛÂˆ˜ Î·È∞Ó·‰È·ÓÔÌ‹˜ ∞ÁÚÔÙÈÎÒÓ ∫ÙËÌ¿ÙˆÓ ¡fiÌÔ˘˜

∞·ÏÏÔÙÚÈÒÛÂÈ˜

∞ÓÙ·ÏÏ·Á‹ È‰ÈÔÎÙËÛ›·˜ fiÔ˘ ÔÈ ·Í›Â˜ ÙˆÓ ·ÎÈÓ‹ÙˆÓ Â›Ó·È ›ÛÂ˜ÌÂÙ·Í‡ ÙÔ˘˜

ºfiÚÔ˜ ∫ÂÊ·Ï·ÈÔ˘¯ÈÎÒÓ ∫ÂÚ‰ÒÓ

66

∂Í·ÈÚ¤ÛÂÈ˜

∞fi ÙÔ Î¤Ú‰Ô˜ Ô˘ Ú·ÁÌ·ÙÔÔÈÔ‡Ó Ê˘ÛÈÎ¿ ÚfiÛˆ· ·Ê·ÈÚÔ‡ÓÙ·ÈÙ· ÈÔ Î¿Ùˆ

∫í

°È· ÒÏËÛË È‰ÈÔÎ·ÙÔÈÎ›·˜ (ÌÂ Î¿ÔÈÔ˘˜ ÂÚÈÔÚÈÛÌÔ‡˜) 50.000

°È· ÒÏËÛË ÁÂˆÚÁÈÎ‹˜ ÁË˜ ·fi ÁÂˆÚÁfi 15.000

°È· ¿ÏÏÂ˜ ˆÏ‹ÛÂÈ˜ 10.000

√È ÈÔ ¿Óˆ ÂÍ·ÈÚ¤ÛÂÈ˜ ·Ú·¯ˆÚÔ‡ÓÙ·È ÌÈ· ÊÔÚ¿ ÌfiÓÔ Î·È fi¯È ÁÈ·Î¿ıÂ ‰È¿ıÂÛË. ÕÙÔÌÔ Ô˘ ‰ÈÂÎ‰ÈÎÂ› ÂÚÈÛÛfiÙÂÚÂ˜ ·fi ÌÈ· ·fi ÙÈ˜ÈÔ ¿Óˆ ÂÍ·ÈÚ¤ÛÂÈ˜ ÂÚÈÔÚ›˙ÂÙ·È ÛÂ Û˘ÓÔÏÈÎ¤˜ ÂÍ·ÈÚ¤ÛÂÈ˜ ‡„Ô˘˜∫í50.000.

√ ºfiÚÔ˜ ∫ÏËÚÔÓÔÌÈ¿˜ ¤¯ÂÈ Î·Ù·ÚÁËıÂ› ·fi ÙËÓ 1 π·ÓÔ˘·Ú›Ô˘2000. √ ÂÎÙÂÏÂÛÙ‹˜/ ‰È·¯ÂÈÚÈÛÙ‹˜ ÙË˜ ÂÚÈÔ˘Û›·˜ ·Ôı·ÓÒÓÙ·˘Ô¯ÚÂÔ‡Ù·È, ÌÂ ‚¿ÛË ÙÔÓ ¶ÂÚ› ¶ÂÚÈÔ˘Û›·˜ ∞Ôı·ÓÒÓÙˆÓ¶ÚÔÛÒˆÓ ¡fiÌÔ, fiˆ˜ ˘Ô‚¿ÏÂÈ ÛÙÈ˜ ÊÔÚÔÏÔÁÈÎ¤˜ ·Ú¯¤˜Î·Ù¿ÛÙ·ÛË ÂÓÂÚÁËÙÈÎÔ‡ Î·È ·ıËÙÈÎÔ‡ ÙÔ˘ ·Ôı·ÓÒÓÙ· ÂÓÙfi˜ ¤ÍÈÌËÓÒÓ ·fi ÙËÓ ËÌÂÚÔÌËÓ›· ı·Ó¿ÙÔ˘.

ºfiÚÔ˜ ∫ÏËÚÔÓÔÌÈ¿˜

ºfiÚÔ˜ ∞Î›ÓËÙË˜ π‰ÈÔÎÙËÛ›·˜

67

∆· ‰ÈÎ·ÈÒÌ·Ù· ÙÔ˘ ÎÙËÌ·ÙÔÏÔÁ›Ô˘ ÁÈ· ÌÂÙ·‚È‚¿ÛÂÈ˜ ·Î›ÓËÙË˜ÂÚÈÔ˘Û›·˜ ÚÔÛ‰ÈÔÚ›˙ÔÓÙ·È Û‡ÌÊˆÓ· ÌÂ ÙÔÓ ÈÔ Î¿Ùˆ ›Ó·Î·.

¢ÈÎ·ÈÒÌ·Ù· Ù· ÔÔ›· ÈÛ¯‡Ô˘Ó ·fi 19 ª·ÚÙ›Ô˘ 1999

∞Í›· ™˘ÓÙÂÏÂÛÙ‹˜ ™˘ÓÔÏÈÎ¿ ‰ÈÎ·ÈÒÌ·Ù·Kí % Kí

ª¤¯ÚÈ 50.000 3 1.50050.001 – 100.000 5 4.000

¶¿Óˆ ·fi 100.000 8

ªÂÙ·‚È‚·ÛÙÈÎ¿ ¢ÈÎ·ÈÒÌ·Ù· ∫ÙËÌ·ÙÔÏÔÁ›Ô˘

™Â ÂÚ›ÙˆÛË ÌÂÙ·‚›‚·ÛË˜ ·ÎÈÓ‹ÙˆÓ ÛÂ ÔÈÎÔÁÂÓÂÈ·Î‹ ÂÙ·ÈÚÂ›· Ù· ÌÂÙ·‚È‚·ÛÙÈÎ¿ ‰ÈÎ·ÈÒÌ·Ù·ÂÈÛÙÚ¤ÊÔÓÙ·È ÌÂÙ¿ ÙËÓ ¿ÚÔ‰Ô ¤ÓÙÂ ÂÙÒÓ ÌÂ ÙËÓ ÚÔ¸fiıÂÛË fiÙÈ ÙÔ ·Î›ÓËÙÔ ·Ú·Ì¤ÓÂÈÈ‰ÈÔÎÙËÛ›· ÙË˜ ÂÙ·ÈÚÂ›·˜ Î·È ‰ÂÓ ˘¿Ú¯ÂÈ ·ÏÏ·Á‹ ÛÙÔ˘˜ ÌÂÙfi¯Ô˘˜ ÙË˜.

™ÙËÓ ÂÚ›ÙˆÛË ·Ó·‰ÈÔÚÁ·ÓÒÛÂˆÓ ÂÙ·ÈÚÂÈÒÓ, ÔÈ ÌÂÙ·‚È‚¿ÛÂÈ˜ ·Î›ÓËÙË˜ È‰ÈÔÎÙËÛ›·˜‰ÂÓ ˘fiÎÂÈÓÙ·È ÛÂ ÌÂÙ·‚È‚·ÛÙÈÎ¿ ‰ÈÎ·ÈÒÌ·Ù· ÎÙËÌ·ÙÔÏÔÁ›Ô˘.

∫·Ù¿ ÙË ÌÂÙ·‚›‚·ÛË ·Î›ÓËÙË˜ ÂÚÈÔ˘Û›·˜ ·fi ÔÈÎÔÁÂÓÂÈ·Î‹ ÂÙ·ÈÚÂ›· ÛÙÔÓ ¤Ó· ·fiÙÔ˘˜ Û˘˙‡ÁÔ˘˜ ‹ ÛÂ ¤Ó· ·fi Ù· ·È‰È¿ ‹ ÛÂ Û˘ÁÁÂÓ‹ ÙˆÓ ÌÂÙfi¯ˆÓ Ì¤¯ÚÈ Î·È ÙÚ›ÙÔ˘‚·ıÌÔ‡ Û˘ÁÁ¤ÓÂÈ·˜ Ù· ÌÂÙ·‚È‚·ÛÙÈÎ¿ ‰ÈÎ·ÈÒÌ·Ù· ˘ÔÏÔÁ›˙ÔÓÙ·È ¿Óˆ ÛÙËÓ ·Í›· ÙÔ˘·ÎÈÓ‹ÙÔ˘ Ô˘ ·Ó·ÁÚ¿ÊÂÙ·È ÛÙÔÓ Ù›ÙÏÔ È‰ÈÔÎÙËÛ›·˜, ˆ˜ ·ÎÔÏÔ‡ıˆ˜

ÚÔ˜ Û‡˙˘ÁÔ 8%ÚÔ˜ ·È‰› 4%ÚÔ˜ Û˘ÁÁÂÓ‹ 8%

∂›ÛË˜ ÔÈ ÈÔ Î¿Ùˆ Û˘ÓÙÂÏÂÛÙ¤˜ ÈÛ¯‡Ô˘Ó ÁÈ· ‰ˆÚÂ¤˜·fi ÁÔÓ¤· ÚÔ˜ ·È‰È¿ 4%ÌÂÙ·Í‡ Û˘˙‡ÁˆÓ 8%ÌÂÙ·Í‡ Û˘ÁÁÂÓÒÓ ÙÚ›ÙÔ˘ ‚·ıÌÔ‡ 8%

√ ºfiÚÔ˜ ∞Î›ÓËÙË˜ π‰ÈÔÎÙËÛ›·˜ ÂÈ‚¿ÏÏÂÙ·È ¿Óˆ ÛÙËÓ ·ÁÔÚ·›··Í›· ÙË˜ ·Î›ÓËÙË˜ È‰ÈÔÎÙËÛ›·˜ Î·Ù¿ ÙËÓ 1 π·ÓÔ˘·Ú›Ô˘ 1980 Î·È·ÊÔÚ¿ ÙËÓ ·Î›ÓËÙË È‰ÈÔÎÙËÛ›· ÙÔ˘ ÊÔÚÔÏÔÁÔ˘Ì¤ÓÔ˘ ÙËÓ 1π·ÓÔ˘·Ú›Ô˘ Î¿ıÂ ̄ ÚfiÓÔ˘. √ ÊfiÚÔ˜ ÏËÚÒÓÂÙ·È ÛÙÈ˜ 30 ™ÂÙÂÌ‚Ú›Ô˘Î¿ıÂ ¯ÚfiÓÔ˘.

√ ºfiÚÔ˜ ∞Î›ÓËÙË˜ π‰ÈÔÎÙËÛ›·˜ ÂÈ‚¿ÏÏÂÙ·È ÛÂ Ê˘ÛÈÎ¿ Î·È ÓÔÌÈÎ¿ÚfiÛˆ·.

™˘ÓÙÂÏÂÛÙ¤˜∞Í›· È‰ÈÔÎÙËÛ›·˜ ™˘ÓÙÂÏÂÛÙ‹˜ ™˘ÓÔÏÈÎfi˜ ÊfiÚÔ˜

Kí % Kíª¤¯ÚÈ 100.000 - -

100.001 – 250.000 2,5 375250.001 – 500.000 3,5 1.250

¶¿Óˆ 500.000 4

∫ÔÈÓˆÓÈÎ¤˜ ∞ÛÊ·Ï›ÛÂÈ˜

68

∂ÈÛÊÔÚ¤˜ ÌÈÛıˆÙÒÓ%

™˘ÓÂÈÛÊÔÚ¤˜ ˘·ÏÏ‹ÏˆÓ

- ∫ÔÈÓˆÓÈÎ¤˜ ·ÛÊ·Ï›ÛÂÈ˜ 6,3

™˘ÓÂÈÛÊÔÚ¤˜ ÂÚÁÔ‰fiÙË

- ∫ÔÈÓˆÓÈÎ¤˜ ·ÛÊ·Ï›ÛÂÈ˜ 6,3

- ∆·ÌÂ›Ô ÎÔÈÓˆÓÈÎ‹˜ Û˘ÓÔ¯‹˜ 2

- ∆·ÌÂ›Ô ÏÂÔÓ¿˙ÔÓÙÔ˜ ÚÔÛˆÈÎÔ‡ 1,2

- ∆·ÌÂ›Ô ‚ÈÔÌË¯·ÓÈÎ‹˜ Î·Ù¿ÚÙÈÛË˜ 0,5

- ∆·ÌÂ›Ô ·‰ÂÈÒÓ (·Ó ‰ÂÓ ˘¿Ú¯ÂÈ ÂÍ·›ÚÂÛË) 8

∆Ô ·ÓÒÙ·ÙÔ fiÚÈÔ ÂÙ‹ÛÈˆÓ ·Ô‰Ô¯ÒÓ ÂÚÁÔ‰ÔÙÔ˘Ì¤ÓˆÓ ¿Óˆ ÛÙÔÔÔ›Ô ˘ÔÏÔÁ›˙ÔÓÙ·È ÔÈ ÂÈÛÊÔÚ¤˜ Â›Ó·È

∫í

∂‚‰ÔÌ·‰È·›ÔÈ ˘·ÏÏ‹ÏÔÈ 24.180

ªËÓÈ·›ÔÈ ˘·ÏÏ‹ÏÔÈ 24.180

∏ ÂÈÛÊÔÚ¿ ÛÙÔ Ù·ÌÂ›Ô ÎÔÈÓˆÓÈÎ‹˜ Û˘ÓÔ¯‹˜ ˘ÔÏÔÁ›˙ÂÙ·È ÛÙÔÛ‡ÓÔÏÔ ÙˆÓ ·Ô‰Ô¯ÒÓ ¯ˆÚ›˜ ÂÚÈÔÚÈÛÌfi ‹ ·ÓÒÙ·ÙÔ fiÚÈÔ.

∂ÈÛÊÔÚ¤˜ ·˘ÙÔÂÚÁÔ‰ÔÙÔ˘Ì¤ÓˆÓ

√È ÂÈÛÊÔÚ¤˜ ÁÈ· ·˘ÙÔÂÚÁÔ‰ÔÙÔ‡ÌÂÓÔ˘˜ ˘ÔÏÔÁ›˙ÔÓÙ·È ÌÂÛ˘ÓÙÂÏÂÛÙ‹ 11,6 ÙÔÈ˜ ÂÎ·Ùfi ÙÔ˘ ÂÈÛÔ‰‹Ì·ÙÔ˜.

∆Ô Î·ÙÒÙ·ÙÔ fiÚÈÔ ·Ô‰Ô¯ÒÓ ·˘ÙÔÂÚÁÔ‰ÔÙÔ˘Ì¤ÓˆÓ ¿Óˆ ÛÙÔÔÔ›Ô ˘ÔÏÔÁ›˙ÔÓÙ·È ÔÈ ÂÈÛÊÔÚ¤˜ Â›Ó·È

∫í

ÃÔÓ‰Ú¤ÌÔÚÂ˜, ÎÙËÌ·ÙÔÌÂÛ›ÙÂ˜, ·ÛÊ·ÏÈÛÙ¤˜,‚ÈÔÌ‹¯·ÓÔÈ Î·È ¿ÏÏÔÈ ÂÈ¯ÂÈÚËÌ·Ù›Â˜ 15.340

¶ÚfiÛˆ· Ô˘ ·ÛÎÔ‡Ó ÂÏÂ‡ıÂÚÔ Â¿ÁÁÂÏÌ· ¿Óˆ·fi ‰¤Î· ¯ÚfiÓÈ· 15.340

¶ÚfiÛˆ· Ô˘ ·ÛÎÔ‡Ó ÂÏÂ‡ıÂÚÔ Â¿ÁÁÂÏÌ· Î¿Ùˆ·fi ‰¤Î· ¯ÚfiÓÈ· 7.644

√ÈÎÔ‰fiÌÔÈ Î·È Û˘Ó·Ê‹ Â·ÁÁ¤ÏÌ·Ù· 9.620

∆Â¯Ó›ÙÂ˜ Ô˘ ·Û¯ÔÏÔ‡ÓÙ·È ÛÂ ·ÛÙÈÎ¤˜ ÂÚÈÔ¯¤˜ 7.644

√‰ËÁÔ› ÌÂÙ·ÊÔÚÈÎÒÓ Ì¤ÛˆÓ, ̄ ÂÈÚÈÛÙ¤˜ ÂÎÛÎ·Ê¤ˆÓÎ·È Û˘Ó·Ê‹ Â·ÁÁ¤ÏÌ·Ù· 7.644

ÕÏÏ· ÚfiÛˆ· Ô˘ ÂÚÁ¿˙ÔÓÙ·È ÛÂ ·ÛÙÈÎ¤˜ÂÚÈÔ¯¤˜ 7.644

ÕÏÏ· ÚfiÛˆ· Ô˘ ÂÚÁ¿˙ÔÓÙ·È ÛÂ ·ÁÚÔÙÈÎ¤˜ÂÚÈÔ¯¤˜ 5.616

∫ÔÈÓˆÓÈÎ¤˜ ∞ÛÊ·Ï›ÛÂÈ˜

69

Ã·ÚÙfiÛËÌ·

70

E›‰Ô˜ ÂÁÁÚ¿ÊˆÓ

∞Ô‰Â›ÍÂÈ˜ - ÁÈ· ÔÛ¿ ·fi ∫í2 - ∫í20 2 ÛÂÓÙ

∞Ô‰Â›ÍÂÈ˜ - ÁÈ· ÔÛ¿ ¿Óˆ ·fi ∫í20 4 ÛÂÓÙ

∂ÈÙ·Á¤˜ 3 ÛÂÓÙ

¶ÈÛÙˆÙÈÎ¤˜ ÂÈÛÙÔÏ¤˜ ∫í1

∂ÁÁ˘ËÙÈÎ¤˜ ÂÈÛÙÔÏ¤˜ 50 ÛÂÓÙ

™˘Ì‚fiÏ·È· - Ì¤¯ÚÈ ∫í100.000 ∫í1,5 ÁÈ· Î¿ıÂ ̄ ›ÏÈÂ˜

- ¿Óˆ ·fi ∫í100.000 ∫í2 ÁÈ· Î¿ıÂ ¯›ÏÈÂ˜

- ¯ˆÚ›˜ Î·ıÔÚÈÛÌ¤ÓÔ ÔÛfi ∫í20

∆ÂÏˆÓÂÈ·Îfi Î·È ‰·ÛÌÔÏÔÁÈÎfi ¤ÁÁÚ·ÊÔ ∫í10 – ∫í20

ºÔÚÙˆÙÈÎ‹ ∫í2

¡·˘ÏˆÙÈÎfi ¤ÁÁÚ·ÊÔ ∫í10

¶ÏËÚÂÍÔ‡ÛÈÔ - ÁÂÓÈÎfi ∫í3

- ÂÈ‰ÈÎfi ∫í1

¶ÈÛÙÔÔÈËÌ¤ÓÔ ·ÓÙ›ÁÚ·ÊÔ Û˘Ì‚ÔÏ·›Ô˘ Î·ÈÂÁÁÚ¿ÊÔ˘ ∫í1

¢È·ı‹ÎË ∫í10

ŒÁÁÚ·ÊÔ ‰È·¯Â›ÚÈÛË˜ ÂÚÈÔ˘Û›·˜·Ô‚ÈÒÛ·ÓÙÔ˜ ∫í5

∆¤ÏË Î·È ‰ÈÎ·ÈÒÌ·Ù· ∂ÊfiÚÔ˘ ∂Ù·ÈÚÂÈÒÓ

∂ÁÁÚ·Ê‹ ÂÙ·ÈÚÂ›·˜ ÂÚÈÔÚÈÛÌ¤ÓË˜ Â˘ı‡ÓË˜ ∫í60 Ï¤ÔÓ 0.6% Â›ÙÔ˘ ÔÓÔÌ·ÛÙÈÎÔ‡ÎÂÊ·Ï·›Ô˘

∂ÁÁÚ·Ê‹ ·‡ÍËÛË˜ ÛÙÔ ÌÂÙÔ¯ÈÎfi ÎÂÊ¿Ï·ÈÔ 0.6% Â› ÙË˜·‡ÍËÛË˜

∫·Ù·¯ÒÚËÛË ∂Ù‹ÛÈ·˜ ŒÎıÂÛË˜ ∫í7

∞·ÏÏ¿ÛÛÔÓÙ·È ·fi ÙËÓ Î·Ù·‚ÔÏ‹ ÙÂÏÒÓ ¯·ÚÙÔÛ‹ÌÔ˘ Û˘Ó·ÏÏ·Á¤˜ ÛÙ· Ï·›ÛÈ··Ó·‰ÈÔÚÁ¿ÓˆÛË˜ ÂÙ·ÈÚÂÈÒÓ.

∆· ÏËÚˆÙ¤· Ù¤ÏË Î·È ‰ÈÎ·ÈÒÌ·Ù· ¿Óˆ ÛÂ ÔÚÈÛÌ¤Ó· Â›‰ËÂÁÁÚ¿ÊˆÓ ·ÚÔ˘ÛÈ¿˙ÔÓÙ·È ÛÙÔÓ ÈÔ Î¿Ùˆ ›Ó·Î·.

ºfiÚÔ˜ ¶ÚÔÛÙÈı¤ÌÂÓË˜ ∞Í›·˜

71

∂È‚ÔÏ‹

√ ºfiÚÔ˜ ¶ÚÔÛÙÈı¤ÌÂÓË˜ ∞Í›·˜ (º¶∞) ÂÈ‚¿ÏÏÂÙ·È ÛÙÈ˜ÂÈ¯ÂÈÚËÌ·ÙÈÎ¤˜ Û˘Ó·ÏÏ·Á¤˜ Î·È ÛÙÈ˜ ÂÈÛ·ÁˆÁ¤˜, ÌÂ ÙÔ˘˜ ÈÔ Î¿ÙˆÊÔÚÔÏÔÁÈÎÔ‡˜ Û˘ÓÙÂÏÂÛÙ¤˜

ªË‰ÂÓÈÎfi˜ Û˘ÓÙÂÏÂÛÙ‹˜ (0%)

ªÂÈˆÌ¤ÓÔ˜ Û˘ÓÙÂÏÂÛÙ‹˜ (5%) – ·fi 1 πÔ˘Ï›Ô˘ 2000

£ÂÙÈÎfi˜ Û˘ÓÙÂÏÂÛÙ‹˜ (15%) – ·fi 1 π·ÓÔ˘·Ú›Ô˘ 2003

ªË‰ÂÓÈÎfi˜ Û˘ÓÙÂÏÂÛÙ‹˜

¶·Ú·‰fiÛÂÈ˜ ÚÔ˜ ¿ÏÏ· ÎÚ¿ÙË-Ì¤ÏË ∂∂

∂Í·ÁˆÁ¤˜

∆ÚfiÊÈÌ·

¶ÚÔÌ‹ıÂÈÂ˜ ÂÈÛÚ·ÎÙ¤Â˜ ·fi ÙÔ ÂÍˆÙÂÚÈÎfi ÁÈ· ÂÈÛ·ÁˆÁ‹ ‹ÂÍ·ÁˆÁ‹ ·Á·ıÒÓ

º¿ÚÌ·Î·

¢ÈÂıÓ‹˜ ·ÂÚÔÌÂÙ·ÊÔÚ¤˜ Î·È ı·Ï¿ÛÛÈÂ˜ ÌÂÙ·ÊÔÚ¤˜

ªÂÈˆÌ¤ÓÔ˜ Û˘ÓÙÂÏÂÛÙ‹˜

ª›ÛıˆÛË Î·Ù·Ï˘ÌÌ¿ÙˆÓ ÛÙ· Ï·›ÛÈ· ÙÔ˘ ÍÂÓÔ‰Ô¯ÂÈ·ÎÔ‡ ÙÔÌ¤·

¶·Ú·‰fiÛÂÈ˜ ·Á·ıÒÓ ÛÙ· Ï·›ÛÈ· ‰Ú·ÛÙËÚÈfiÙËÙ·˜ ÂÈÛÈÙÈÛÌÔ‡(ÂÍ·ÈÚÔ˘Ì¤ÓˆÓ ÙˆÓ ·ÏÎÔÔÏÔ‡¯ˆÓ ÔÙÒÓ)

¶·Ú·‰fiÛÂÈ˜ ÏÈ·ÛÌ¿ÙˆÓ, ÂÓÙÔÌÔÎÙfiÓˆÓ, Ì˘ÎËÙÔÎÙfiÓˆÓ,˙ˆÔÙÚÔÊÒÓ, ÛfiÚˆÓ

¶·Ú·‰fiÛÂÈ˜ ˙ˆÓÙ·ÓÒÓ ˙ÒˆÓ ÁÈ· ÙËÓ ·Ú·ÛÎÂ˘‹ ÙÚÔÊ›ÌˆÓ

∂ÊËÌÂÚ›‰Â˜ Î·È ÂÚÈÔ‰ÈÎ¿

µÈ‚Ï›·

¡ÂÚfi ÌË ÂÌÊÈ·ÏˆÌ¤ÓÔ

ÀÁÚ·¤ÚÈÔ

ªÂÙ·ÊÔÚ¿ ÚÔÛÒˆÓ ÌÂ ·ÛÙÈÎfi ‹ ·ÁÚÔÙÈÎfi ÏÂÔÊˆÚÂ›Ô

¢È¿ÊÔÚ· ·Á·ı¿ ÁÈ· ÙËÓ ÂÍ˘ËÚ¤ÙËÛË ·Ó·‹ÚˆÓ

¶·ÁˆÙ¿ Î·È ·ÚfiÌÔÈ· ÚÔ˚fiÓÙ·


72

¶·Ú·‰fiÛÂÈ˜ ÊÂÚ¤ÙÚˆÓ Î·È ˘ËÚÂÛ›Â˜ ÁÚ·ÊÂ›ˆÓ ÎË‰ÂÈÒÓ

ÀËÚÂÛ›Â˜ Ô‰ÔÎ·ı·ÚÈÛÌÔ‡, ·ÔÎÔÌÈ‰‹ Î·È ·Ó·Î‡ÎÏˆÛË·ÔÚÚÈÌÌ¿ÙˆÓ

ÀËÚÂÛ›Â˜ Û˘ÁÁÚ·Ê¤ˆÓ, Û˘ÓıÂÙÒÓ Î·È Î·ÏÏÈÙÂ¯ÓÒÓ

√È ˆÏ‹ÛÂÈ˜ Ó¤ˆÓ ÎÙÈÚ›ˆÓ ÁÈ· Ù· ÔÔ›· ÔÈ ·ÈÙ‹ÛÂÈ˜ ÁÈ· ¤Î‰ÔÛËÔÏÂÔ‰ÔÌÈÎ‹˜ ¿‰ÂÈ·˜ ˘Ô‚Ï‹ıËÎÂ ÌÂÙ¿ ÙËÓ 1ËÓ ª·˚Ô˘ 2004ÂÈ‚·Ú‡ÓÔÓÙ·È ÌÂ Î·ÓÔÓÈÎfi Û˘ÓÙÂÏÂÛÙ‹. √È ˆÏ‹ÛÂÈ˜ Ó¤ˆÓ ÎÙÈÚ›ˆÓÙ· ÔÔ›· ı· ¯ÚËÛÈÌÔÔÈËıÔ‡Ó ˆ˜ ÚÒÙË Î·ÙÔÈÎ›· ÂÈ‚·Ú‡ÓÔÓÙ·ÈÌÂ ÌÂÈˆÌ¤ÓÔ Û˘ÓÙÂÏÂÛÙ‹.

∂Í·ÈÚ¤ÛÂÈ˜

∂Í·ÈÚÔ‡ÓÙ·È ·fi ÙÔÓ º¶∞ ÔÈ ÈÔ Î¿Ùˆ Û˘Ó·ÏÏ·Á¤˜

∂ÓÔ›ÎÈ·

π·ÙÚÈÎ¤˜ ˘ËÚÂÛ›Â˜

∞ÛÊ·ÏÈÛÙÈÎ¤˜ Î·È ¯ÚËÌ·ÙÔÔÈÎÔÓÔÌÈÎ¤˜ ˘ËÚÂÛ›Â˜

ÀËÚÂÛ›Â˜ ÂÎ·›‰Â˘ÛË˜

∂ÁÁÚ·Ê‹

∏ ÂÁÁÚ·Ê‹ ÛÙÔ ÌËÙÚÒÔ º¶∞ Â›Ó·È ˘Ô¯ÚÂˆÙÈÎ‹ fiÙ·Ó Ë ·Í›· ÙˆÓÊÔÚÔÏÔÁÈÎÒÓ Û˘Ó·ÏÏ·ÁÒÓ Î·Ù¿ ÙËÓ ÂÚ›Ô‰Ô ÂÓfi˜ ¤ÙÔ˘˜ Ô˘ÙÂÏÂÈÒÓÂÈ ÛÂ ·˘Ùfi ÙÔ ¯ÚÔÓÈÎfi ÛËÌÂ›Ô ¤¯ÂÈ ˘ÂÚ‚Â› ÙÈ˜ ∫í9.000 ‹ÛÂ ÔÔÈÔ‰‹ÔÙÂ ¯ÚÔÓÈÎfi ÛËÌÂ›Ô ˘¿Ú¯Ô˘Ó ‚¿ÛÈÌÔÈ ÏfiÁÔÈ Ó·ÈÛÙÂ‡ÂÙ·È fiÙÈ Ë ·Í›· ÙˆÓ ÊÔÚÔÏÔÁËÙ¤ˆÓ Û˘Ó·ÏÏ·ÁÒÓ Î·Ù¿ ÙËÓÂÚ›Ô‰Ô ÙˆÓ 30 ËÌÂÚÒÓ Ô˘ ·Ú¯›˙ÂÈ ·fi ·˘Ùfi ÙÔ ¯ÚÔÓÈÎfi ÛËÌÂ›Ôı· ˘ÂÚ‚Â› ÙÈ˜ ∫í9.000.

∂ÌÔÚÂ˘fiÌÂÓÔ˜ ÌÂ Î‡ÎÏÔ ÂÚÁ·ÛÈÒÓ ÏÈÁfiÙÂÚÔ ·fi ∫í9.000 ¤¯ÂÈÂıÂÏÔÓÙÈÎfi ‰ÈÎ·›ˆÌ· ÂÁÁÚ·Ê‹˜. ¶ÚfiÛˆÔ Ô˘ ¤¯ÂÈ ÂÈ¯ÂÈÚËÌ·ÙÈÎ‹ÂÁÎ·Ù¿ÛÙ·ÛË ÛÙË ∫‡ÚÔ ‹ Ô Û˘ÓËıÈÛÌ¤ÓÔ˜ ÙfiÔ˜‰È·ÌÔÓ‹˜/Û‡ÛÙ·ÛË˜ Â›Ó·È ÛÙË ∫‡ÚÔ Î·È Ú·ÁÌ·ÙÔÔÈÂ› Û˘Ó·ÏÏ·Á¤˜ÂÎÙfi˜ ∫‡ÚÔ˘, Ô˘ ı· ‹Ù·Ó ÊÔÚÔÏÔÁËÙ¤Â˜ Â¿Ó Ú·ÁÌ·ÙÔÔÈÔ‡ÓÙ·ÓÂÓÙfi˜ ÙË˜ ∫‡ÚÔ˘, ¤¯ÂÈ ‰ÈÎ·›ˆÌ· ÂıÂÏÔÓÙÈÎ‹˜ ÂÁÁÚ·Ê‹˜.

™˘Ó·ÏÏ·Á¤˜ ÎÂÊ·Ï·ÈÔ˘¯ÈÎ‹˜ Ê‡ÛË˜ ‰ÂÓ ·ÔÙÂÏÔ‡Ó Ì¤ÚÔ˜ ÙˆÓÊÔÚÔÏÔÁËÙ¤ˆÓ Û˘Ó·ÏÏ·ÁÒÓ ÁÈ· ÛÎÔÔ‡˜ ÂÁÁÚ·Ê‹˜.

∂Ù·ÈÚÂ›Â˜ ¢ÈÂıÓÒÓ ¢Ú·ÛÙËÚÈÔÙ‹ÙˆÓ (∂¢¢)

√È ∂¢¢ ·fi ÙËÓ 1ËÓ ºÂ‚ÚÔ˘·Ú›Ô˘ 2002 ˘¿ÁÔÓÙ·È ÛÙÔÓ ÂÚ› º¶∞


73

¡fiÌÔ fiˆ˜ Î¿ıÂ ¿ÏÏË ÂÈ¯ÂÈÚËÌ·ÙÈÎ‹ ÔÓÙfiÙËÙ·. ∂Í’ ÔÚÈÛÌÔ‡fiÌˆ˜ ÔÈ ‰Ú·ÛÙËÚÈfiÙËÙÂ˜ ÙˆÓ ∂¢¢ Ú·ÁÌ·ÙÔÔÈÔ‡ÓÙ·È ÂÎÙfi˜∫‡ÚÔ˘ Î·È Î·Ù’ Â¤ÎÙ·ÛË ÔÈ Û˘Ó·ÏÏ·Á¤˜ ÙˆÓ ÂÚÈÛÛÔÙ¤ÚˆÓ ∂¢¢Â›Ó·È ÂÎÙfi˜ Ï·ÈÛ›Ô˘ ÂÊ·ÚÌÔÁ‹˜ ÙÔ˘ ∫˘ÚÈ·ÎÔ‡ º¶∞.

√È ∂¢¢ ¤¯Ô˘Ó ‰ÈÎ·›ˆÌ· ÂıÂÏÔÓÙÈÎ‹˜ ÂÁÁÚ·Ê‹˜. ∂ıÂÏÔÓÙÈÎ‹ ÂÁÁÚ·Ê‹ÛËÌ·›ÓÂÈ

‰ÂÓ ¯ÚÂÒÓÂÙ·È º¶∞ ÛÙÔ ÂÈÛfi‰ËÌ· ÙË˜ ∂¢¢

ÂÈÛÙÚÔÊ‹ ÊfiÚÔ˘ Ô˘ ¯ÚÂÒıËÎÂ Ë ∂¢¢ ·fi Î˘ÚÈ·Î¤˜ÂÈ¯ÂÈÚ‹ÛÂÈ˜

∂Ó‰ÔÎÔÈÓÔÙÈÎfi ÂÌfiÚÈÔ

ªÂ ÙËÓ ¤ÓÙ·ÍË ÙË˜ ∫‡ÚÔ˘ ÛÙËÓ ∂˘Úˆ·˚Î‹ ŒÓˆÛË (∂∂) ÙËÓ 1Ëª·˚Ô˘ 2004 ÙÔ ÂÈÛ·ÁˆÁÈÎfi º¶∞ ÙÔ ÔÔ›Ô Î·Ù·‚¿ÏÏÂÙÔ ÌÂ ÙËÓÂÎÙÂÏÒÓÈÛË ÂÌÔÚÂ˘Ì¿ÙˆÓ ·fi ÙËÓ ∂∂ ¤¯ÂÈ Î·Ù·ÚÁËıÂ›.

ŸÏÂ˜ ÔÈ ÂÓ‰ÔÎÔÈÓÔÙÈÎ¤˜ Û˘Ó·ÏÏ·Á¤˜ ÌÂÙ·Í‡ ÂÁÁÂÁÚ·Ì¤ÓˆÓÚÔÛÒˆÓ ÛÙÔ º¶∞ ˘¿ÁÔÓÙ·È ÛÙÔÓ ÌË‰ÂÓÈÎfi Û˘ÓÙÂÏÂÛÙ‹ ÌÂÂÍ·›ÚÂÛË ÙÈ˜ Û˘Ó·ÏÏ·Á¤˜ Ô˘ ·ÊÔÚÔ‡Ó Î·ÈÓÔ‡ÚÁÈ· ÌÂÙ·ÊÔÚÈÎ¿Ì¤Û·, ·Á·ı¿ Ô˘ ˘¿ÁÔÓÙ·È ÛÂ ÂÈ‰ÈÎÔ‡˜ ÊfiÚÔ˘˜ Î·Ù·Ó¿ÏˆÛË˜,·ÁÔÚ¤˜ ·fi ÌË ÂÁÁÂÁÚ·ÌÌ¤Ó· ÚfiÛˆ· Î·È ˆÏ‹ÛÂÈ˜ ·fi·fiÛÙ·ÛË.

∂ÌÈÛÙÂ‡Ì·Ù·

74

ŒÓ· ‘∂Ì›ÛÙÂ˘Ì·’, È‰Ú‡ÂÙ·È ·fi ¤Ó· ¿ÙÔÌÔ ÙÔÓ‘∂ÌÈÛÙÂ˘Ì·ÙÔ¿ÚÔ¯Ô’ Î·È ·ÔÙÂÏÂ› ¤Ó· Ì¤ÛÔ ÌÂ ÙÔ ÔÔ›ÔÂÚÈÔ˘Û›·, ‘∏ ÂÚÈÔ˘Û›· ÙÔ˘ ∂ÌÈÛÙÂ‡Ì·ÙÔ˜’, ÎÚ·ÙÂ›Ù·È ·fi ¤Ó·‹ ÂÚÈÛÛfiÙÂÚ· ¿ÙÔÌ·, ÙÔ˘˜ ‘∂ÌÈÛÙÂ˘Ì·ÙÔ‰fi¯Ô˘˜’ ÁÈ· ÏÔÁ·ÚÈ·ÛÌfiÎ¿ÔÈÔ˘ ¿ÏÏÔ˘ ‹ ¿ÏÏˆÓ ‘ÙˆÓ ¢ÈÎ·ÈÔ‡¯ˆÓ’ ‹ ÁÈ· Û˘ÁÎÂÎÚÈÌ¤ÓÔ˘˜ÛÎÔÔ‡˜.

∆· ÂÌÈÛÙÂ‡Ì·Ù· ·Ú·‰ÔÛÈ·Î¿ ‹Ù·Ó ÔÏ‡ ÛËÌ·ÓÙÈÎÔ› ÌË¯·ÓÈÛÌÔ›ÊÔÚÔÏÔÁÈÎÔ‡ ÚÔÁÚ·ÌÌ·ÙÈÛÌÔ‡. ∞ÎfiÌË Î·È Û‹ÌÂÚ· ¤Ó· ÔÏ‡ÌÂÁ¿ÏÔ ÔÛÔÛÙfi Û¯Â‰›ˆÓ ÌÂ›ˆÛË˜ ÊÔÚÔÏÔÁ›·˜ Û˘ÌÂÚÈÏ·Ì‚¿ÓÂÈÂÌÈÛÙÂ‡Ì·Ù·.

¢ÈÂıÓ‹ ÂÌÈÛÙÂ‡Ì·Ù·

∆· ‰ÈÂıÓ‹ ÂÌÈÛÙÂ‡Ì·Ù· ‰È¤ÔÓÙ·È ·fi ÙÔ ÓfiÌÔ ÂÚ› ¢ÈÂıÓÒÓ∂ÌÈÛÙÂ˘Ì¿ÙˆÓ ÙË˜ ∫‡ÚÔ˘. ∆· ‰ÈÂıÓ‹ ÂÌÈÛÙÂ‡Ì·Ù· ‰ÂÓÊÔÚÔÏÔÁÔ‡ÓÙ·È ÛÙËÓ ∫‡ÚÔ. ™ÙËÓ Ú¿ÍË, Ù· ∫˘ÚÈ·Î¿ ‰ÈÂıÓ‹ÂÌÈÛÙÂ‡Ì·Ù· ·ÔÏ·Ì‚¿ÓÔ˘Ó ÛËÌ·ÓÙÈÎ¿ ÊÔÚÔÏÔÁÈÎ¿ÏÂÔÓÂÎÙ‹Ì·Ù·, Ù· ÔÔ›· ÚÔÛÊ¤ÚÔ˘Ó ÛËÌ·ÓÙÈÎ¤˜ ‰˘Ó·ÙfiÙËÙÂ˜ÊÔÚÔÏÔÁÈÎÔ‡ ÚÔÁÚ·ÌÌ·ÙÈÛÌÔ‡ ÛÙ· ÂÓ‰È·ÊÂÚfiÌÂÓ· Ì¤ÚË. ¶·ÚfiÏÔÔ˘ Ù· ÊÔÚÔÏÔÁÈÎ¿ ı¤Ì·Ù· Ô˘ Û¯ÂÙ›˙ÔÓÙ·È ÌÂ Ù· ÂÌÈÛÙÂ‡Ì·Ù·Â›Ó·È ·ÚÎÂÙ¿ ÔÏ‡ÏÔÎ·, Ù· ÈÔ Î¿Ùˆ ÏÂÔÓÂÎÙ‹Ì·Ù· Â›Ó·ÈÂÓ‰ÂÈÎÙÈÎ¿ ÙˆÓ Èı·ÓÒÓ ÂÈÏÔÁÒÓ Ô˘ ÚÔÛÊ¤ÚÔÓÙ·È ÛÙ·ÂÓ‰È·ÊÂÚfiÌÂÓ· Ì¤ÚË

ŸÏ· Ù· ÂÈÛÔ‰‹Ì·Ù· ÂÓfi˜ ‰ÈÂıÓÔ‡˜ ÂÌÈÛÙÂ‡Ì·ÙÔ˜ (‰ËÏ·‰‹ÙÔ˘ ÔÔ›Ô˘ Ë ÂÚÈÔ˘Û›· Â›Ó·È ÂÎÙfi˜ ∫‡ÚÔ˘ Î·È Ù· ¤ÛÔ‰·ËÁ¿˙Ô˘Ó ÂÎÙfi˜ ∫‡ÚÔ˘) Â›ÙÂ ÚÔ¤Ú¯ÔÓÙ·È ·fi ÂÌÔÚÈÎ‹‰Ú·ÛÙËÚÈfiÙËÙ· Â›ÙÂ fi¯È ‰ÂÓ ˘fiÎÂÈÓÙ·È ÛÂ ÊÔÚÔÏÔÁ›· ÛÙËÓ∫‡ÚÔ

∆· ÌÂÚ›ÛÌ·Ù·, ÔÈ ÙfiÎÔÈ ‹ Ù· ¿ÏÏ· ¤ÛÔ‰· Ô˘ ÂÈÛÚ¿ÙÙÂÈ ¤Ó·ÂÌ›ÛÙÂ˘Ì· ·fi ÌÈ· ∫˘ÚÈ·Î‹ ÂÙ·ÈÚÂ›· ‰ÈÂıÓÒÓ ‰Ú·ÛÙËÚÈÔÙ‹ÙˆÓÂ›Ó·È Â›ÛË˜ ·ÊÔÚÔÏfiÁËÙ·

∫¤Ú‰Ë ·fi ÙËÓ ÂÎÔ›ËÛË ÂÚÈÔ˘ÛÈ·ÎÒÓ ÛÙÔÈ¯Â›ˆÓ ÂÓfi˜ ‰ÈÂıÓÔ‡˜ÂÌÈÛÙÂ‡Ì·ÙÔ˜ ‰ÂÓ ˘fiÎÂÈÓÙ·È ÛÂ ÊÔÚÔÏÔÁ›· ÎÂÊ·Ï·ÈÔ˘¯ÈÎÒÓÎÂÚ‰ÒÓ ÛÙËÓ ∫‡ÚÔ

∆Ô ·ÊÔÚÔÏfiÁËÙÔ Î·ıÂÛÙÒ˜ ÙˆÓ ‰ÈÂıÓÒÓ ÂÌÈÛÙÂ˘Ì¿ÙˆÓ ‰ÂÓÂËÚÂ¿˙ÂÙ·È ¤ÛÙˆ Î·È ·Ó ÔÈ ·ÏÏÔ‰·Ô› Ô˘ ‰ËÌÈÔ˘ÚÁÔ‡Ó ‰ÈÂıÓ‹ÂÌÈÛÙÂ‡Ì·Ù· ·ÎÔÏÔ‡ıˆ˜ ·Ê˘ËÚÂÙ‹ÛÔ˘Ó Î·È ÂÁÎ·Ù·ÛÙ·ıÔ‡ÓÛÙËÓ ∫‡ÚÔ

∂ÌÈÛÙÂ‡Ì·Ù·

75

∆· ÂÚÈÔ˘ÛÈ·Î¿ ÛÙÔÈ¯Â›· ÂÓfi˜ ‰ÈÂıÓÔ‡˜ ÂÌÈÛÙÂ‡Ì·ÙÔ˜ ‰ÂÓ˘fiÎÂÈÓÙ·È ÛÂ ÊÔÚÔÏÔÁ›· ÎÏËÚÔÓÔÌÈ¿˜ ÛÙËÓ ∫‡ÚÔ

∆· ÂÌÈÛÙÂ‡Ì·Ù· Û˘Ó‹ıˆ˜ ¯ÚËÛÈÌÔÔÈÔ‡ÓÙ·È ·fi Â‡ÔÚ·¿ÙÔÌ· ÌÂ ÛÎÔfi Ó· ÚÔÛÙ·ÙÂ‡ÛÔ˘Ó ÙËÓ ÂÚÈÔ˘Û›· ÙÔ˘˜ ·fiÊfiÚÔ˘˜ ÎÏËÚÔÓÔÌÈ¿˜ ‹ ÎÂÊ·Ï·ÈÔ˘¯ÈÎÒÓ ÎÂÚ‰ÒÓ ÙË˜ ·ÙÚ›‰·˜ÙÔ˘˜. ªÔÚÔ‡Ó Â›ÛË˜ Ó· ¯ÚËÛÈÌÔÔÈËıÔ‡Ó ·fi ·ÏÏÔ‰·Ô‡˜

™˘ÌÊˆÓ›Â˜ ∞ÔÊ˘Á‹˜ ¢ÈÏ‹˜ ºÔÚÔÏÔÁ›·˜

76

∂ÈÛÚ·ÎÙ¤· ÛÙËÓ ∫‡ÚÔ

ªÂÚ›ÛÌ·Ù· ∆fiÎÔÈ ¢ÈÎ·ÈÒÌ·Ù·% % %

∞›Á˘ÙÔ˜ 15 15 10∞˘ÛÙÚ›· 10 - -µ¤ÏÁÈÔ 10/15 10 -µÔ˘ÏÁ·Ú›· 5/10 -/7 10°·ÏÏ›· 10/15 -/10 -/5°ÂÚÌ·Ó›· 10/15 -/10 -/5°ÈÔ˘ÁÎÔÛÏ·‚›· 10 10 10¢·Ó›· 10/15 -/10 -∂ÏÏ¿‰· 25 10 -/5∂™™¢ - - -∏ÓˆÌ¤ÓÔ µ·Û›ÏÂÈÔ 15 10 -/5∏ÓˆÌ¤ÓÂ˜ ¶ÔÏÈÙÂ›Â˜ 5/15 -/10 -£·˘Ï¿Ó‰Ë 10 10/15 5/10/15πÓ‰›· 10/15 -/10 10/15πÚÏ·Ó‰›· - - -/5πÙ·Ï›· 15 10 -∫·Ó·‰¿˜ 15 -/15 -/10∫›Ó· 10 10 10∫Ô˘‚¤ÈÙ 10 -/10 -/5§Â˘ÎÔÚˆÛÛ›· 10/15 5 5§›‚·ÓÔ˜ -/5 -/5 -ª¿ÏÙ· - -/10 10ª·˘Ú›ÎÈÔ˜ - - -¡ÔÚ‚ËÁ›· -/5 - -¡fiÙÈÔ˜ ∞ÊÚÈÎ‹ - - -√˘ÁÁ·Ú›· 5/15 -/10 -¶ÔÏˆÓ›· 10 - /10 5ƒÔ˘Ì·Ó›· 10 -/10 -/5ƒˆÛ›· 5/10 - -™ÈÁÎ·Ô‡ÚË - 7/10 10™ÏÔ‚·Î›· 10 -/10 -/5™Ô˘Ë‰›· -/15 -/10 -™˘Ú›· -/15 -/10 1/15∆ÛÂ¯›· 10 -/10 -/5

™˘ÌÊˆÓ›Â˜ ∞ÔÊ˘Á‹˜ ¢ÈÏ‹˜ ºÔÚÔÏÔÁ›·˜

77

¶ÏËÚˆÙ¤· ·fi ∫‡ÚÔ

ªÂÚ›ÛÌ·Ù· Î·È ∆fiÎÔÈ

¢ÂÓ ˘¿Ú¯ÂÈ ·Ú·ÎÚ¿ÙËÛË ÊfiÚÔ˘ fiÛÔÓ ·ÊÔÚ¿ ÏËÚˆÌ¤˜ÌÂÚÈÛÌ¿ÙˆÓ ÛÂ ÌË ÊÔÚÔÏÔÁÈÎÔ‡˜ Î·ÙÔ›ÎÔ˘˜ ∫‡ÚÔ˘.

∆fiÎÔÈ

¢ÂÓ ˘¿Ú¯ÂÈ ·Ú·ÎÚ¿ÙËÛË ÊfiÚÔ˘ fiÛÔÓ ·ÊÔÚ¿ ÏËÚˆÌ¤˜ ÙfiÎˆÓÛÂ ÌË ÊÔÚÔÏÔÁÈÎÔ‡˜ Î·ÙÔ›ÎÔ˘˜ ∫‡ÚÔ˘.

¢ÈÎ·ÈÒÌ·Ù· ÂÎÌÂÙ¿ÏÏÂ˘ÛË˜

¢ÂÓ ˘¿Ú¯ÂÈ ·Ú·ÎÚ¿ÙËÛË ÊfiÚÔ˘ ÁÈ· ‰ÈÎ·ÈÒÌ·Ù· ÂÎÌÂÙ¿ÏÏÂ˘ÛË˜Â¿Ó ÙÔ ‰ÈÎ·›ˆÌ· ¯ÚËÛÈÌÔÔÈÂ›Ù·È ÂÎÙfi˜ ∫‡ÚÔ˘.

¶ÏËÚˆÌ‹ ºfiÚˆÓ Î·È ∂È‚·Ú‡ÓÛÂÈ˜

78

ºfiÚÔ˜ ¶ÚÔıÂÛÌ›·ÏËÚˆÌ‹˜

∂È‚·Ú‡ÓÛÂÈ˜

ºfiÚÔ˜ÂÈÛÔ‰‹Ì·ÙÔ˜

1/8 ÙÔ˘ ÂfiÌÂÓÔ˘¤ÙÔ˘˜

°È· ¤ÁÎ·ÈÚË ˘Ô‚ÔÏ‹,ÙfiÎÔ˜ 9% ÂÙËÛ›ˆ˜. °È·ÌË ¤ÁÎ·ÈÚË ˘Ô‚ÔÏ‹,5% ÚfiÛÙÈÌÔ Î·È ÙfiÎÔ˜9% ÂÙËÛ›ˆ˜

¶ÚÔÛˆÚÈÓ‹ÊÔÚÔÏÔÁ›·

1/8, 30/9, 31/12 °È· ¤ÁÎ·ÈÚË ˘Ô‚ÔÏ‹ÙfiÎÔ˜ 9% ÂÙËÛ›ˆ˜. °È·ÌË ¤ÁÎ·ÈÚË ˘Ô‚ÔÏ‹Î·È ¤Î‰ÔÛËÚÔÛˆÚÈÓ‹˜ ÂÈ‚ÔÏ‹˜ÚfiÛÙÈÌÔ 5% Î·È ÙfiÎÔ9% ÁÈ· Î¿ıÂÎ·ı˘ÛÙÂÚËÌ¤ÓË ‰fiÛË

PAYE ∆¤ÏÔ˜ ÙÔ˘ÂfiÌÂÓÔ˘ Ì‹Ó·

∆fiÎÔ˜ 9% Ï¤ÔÓÚfiÛıÂÙË ÂÈ‚¿Ú˘ÓÛË1% ÁÈ· Î¿ıÂ Ì‹Ó·Î·ı˘ÛÙ¤ÚËÛË˜

∞Ì˘ÓÙÈÎ‹ ÂÈÛÊÔÚ¿ ∆¤ÏÔ˜ ÙÔ˘ÂfiÌÂÓÔ˘ Ì‹Ó·

∆fiÎÔ˜ 9% ÂÙËÛ›ˆ˜ ·fiÙËÓ ÚÒÙË Ì¤Ú·ÔÊÂÈÏ‹˜

º¶∞ 10 Ì¤ÚÂ˜ ÌÂÙ¿ ÙÔÙ¤ÏÔ˜ ÙÔ˘ Ì‹Ó· Ô˘·ÎÔÏÔ˘ıÂ› ÙÔ Ù¤ÏÔ˜ÙË˜ ÂÚÈfi‰Ô˘ º¶∞

°È· ÌË ¤ÁÎ·ÈÚË˘Ô‚ÔÏ‹ ÙË˜ÊÔÚÔÏÔÁÈÎ‹˜ ‰‹ÏˆÛË˜í30 ÚfiÛÙÈÌÔ, ÁÈ· Î¿ıÂÌ‹Ó·, 10% ÚfiÛÙÈÌÔÂ› ÙÔ˘ ÔÊÂÈÏfiÌÂÓÔ˘ÔÛÔ‡ Î·È 9% ÙfiÎÔÂÙËÛ›ˆ˜.

§Â˘ÎˆÛ›· ™˘Ó¤Ù·ÈÚÔÈ Î·È ∞ÓÒÙÂÚÔ˜ ¢ÈÂ˘ı˘ÓÙ‹˜

°ÈÒÚÁÔ˜ ∞ ºÈÏÈ›‰Ë˜ [email protected]

∫˘ÚÈ¿ÎÔ˜ ∞ ∑¿ÁÎÔ˘ÏÔ˜ [email protected]

ÃÚ›ÛÙÔ˜ ∞ ºˆÙÈ¿‰Ë˜ [email protected]

ÃÚ›ÛÙÔ˜ Ã ªÂÚ·ÎÏ‹˜ [email protected]

¢ÈÂ‡ı˘ÓÛË

§ÂˆÊ. ∫¤ÓÓÂÙ˘ ·Ú. 70ª¤Á·ÚÔ ¶··‚·ÛÈÏÂ›Ô˘∆∫ 27007, 1641 §Â˘ÎˆÛ›· ∫‡ÚÔ˜TËÏ¤ÊˆÓÔ +357 22496000T¤ÏÂÊ·Í +357 22493000E-mail [email protected]

§ÂÌÂÛfi˜ ™˘Ó¤Ù·ÈÚÔ˜

ƒfiË˜ ª ¶ÔÙ·Ì›ÙË˜ [email protected]

¢ÈÂ‡ı˘ÓÛË

ª¤Á·ÚÔ ÕÏÊ·§ÂˆÊ. ∞Ú¯. ª·Î·Ú›Ô˘ ° ·Ú. 146∆∫ 51681, 3507 §ÂÌÂÛfi˜ ∫‡ÚÔ˜TËÏ¤ÊˆÓÔ +357 25735450

T¤ÏÂÊ·Í +357 25735455 E-mail [email protected]

www.bdo.com.cy

BDO Philippides

79

Network fee income ($m) growth (%) offices partners

PricewaterhouseCoopers 17.600 11 769 7.753

Deloitte 16.400 9 669 7.711

Ernst & Young 14.500 11 670 6.973

KPMG International 13.500 15 715 6,900

BDO International 3.018 13 622 2.282

RSM International 2.128 2 603 2.140

Grant Thornton International 2.092 20 504 2.026

Baker Tilly 1,815 17 501 2.199

International Accounting BulletinDecember 2004

“The level of growth of BDO is at a pace equal to, if not fasterthan the competition, and indicates that BDO enjoys a uniqueposition in the market. Having to spend time and effort conformingto the ever-increasing demands of regulators may be perceivedas a burden, but is actually creating competitive opportunities.

The unshakeable belief of all BDO employees in the paramountimportance of integrity, together with the close relationships ourpartners have formulated not only with their clients, but with theirBDO colleagues around the world, have given us an edge. Clientsfrom every sphere are taking notice.

The BDO brand and the promise it delivers is a formidable one.”

Frans SamynCEO, BDO International

www.bdo.com.cy

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