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LIAPIS Panagiotis
LEGISLATION LABYRINTH
CHAPTER II ADJUSTMENT OF
RELEVANT ISSUES
THE HYDROELECTRIC PROJECT
MESOCHORAS
Article 16 Compulsory acquisition of land
The Minister of Development, issued after consultation with the RAE defines the
general and specific terms and conditions for issuing any new production unit
under the provision of this Article in accordance with the law and the Rules of
Licensing of Production and Supply of Electricity as applicable. Two months
before the date of inclusion in the system or networks for any new unit, PPC a
request for fixing and replacing old units, the corresponding power. The Minister
of Development, issued after consultation with the RAE and the
recommendation of my competent manager, determine the status and operating
conditions of such Units (or dismantling into standby or emergency supply of
ancillary services). "
1.a. The pending requests PPC submitted in accordance with the provisions of
Article 23, paragraph 12 of n.3175/2003 and Article 19 paragraph 1 of Law
3587/2007, under the arrangements now present.
2. Article 24 of Law 3377/2005 (GG 202 A) is amended as follows:
"Article 24
1. The provisional single license granted in accordance with paragraph 5 of
Article 8 of Law 2941/2001 (GG 201 A) on PPC units, referred to in Article 42 of
Law 2773/1999 (GG 286 A) and are included in the single permit production of
PPC as amended, extended until 31.12.2013.
2. Units of PPC, which have been licensed for production from 24/1/2002 until
entry into force, until 31/12/2013 Temporary License as defined in paragraph 5
of Article 8 of Law 2941 / 2001 (GG 201 A).
3. Referred to in paragraphs 1 and 2 apply to many of these units of PPC
transferred to the company "PPC Renewables SA.
4. Units referred to in paragraphs 1 and 2, including units of the PPC are listed
in Appendix (Tables A, B and C) the decision of the Minister of Development
D5/IL/A/25396/20.12. 2007 (FEK 2487 B). "
3. By joint decision of the Ministers of Development and Environment, Physical
Planning and Public Works committee is formed, which will prepare a proposal
to amend and simplify existing licensing process in the electricity sector,
including ensuring the coordination of the authorities involved in law in this
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process. To the committee include representatives of the Ministry of
Development, Ministry of Environment, Physical Planning and Public Works, the
Energy Regulatory Authority and the Council of National Energy Strategy and, if
necessary, executives and other experts as appropriate competent Ministries or
agencies, teachers, university or TEI, and experts on energy issues.
In the same decision sets out how we work, the duration of the compensation of
its members and any other necessary detail.
Article 34 Other provisions
1. The last sentence of paragraph 2 of Article 3 of Law 3051/2002 (GG 220 A)
applies to the President and members of the Competition Commission.
2.a. Article 22 of Decree 1044/1971 (GG 245 A) add paragraph 4 as follows:
"4. Be installed in kiosks photovoltaic proper size only to meet their own energy
needs. In this case the type and size of stands, construction meq interventions
to increase the size of existing stands, technical specifications, criteria and all
necessary details for the installation of photovoltaic panels on the roof and the
accompanying equipment into the booth and relative
marked as "solar pavilion" out jointly by the Ministers of Development, National
Defence and the Environment, Physical Planning and Public Works. "b. The
joint decision provided for in paragraph shall be issued within six months from
the entry into force.
3. Quantities verbatim biodiesel, which katanemithikangia 2008 and not
disposed of by the beneficiaries up to December 31, 2008, available in the year
2009 and until exhaustion, applied the relevant provisions of existing laws
3054/2002 and 2960 / 2001 and the regulations. The validity of a provision of
the preceding paragraph beginning 1.1.2009.
4.a. Article 4 of Law 3325/2005 (FEK 68 A) is added to paragraph 8 as follows:
"8.a. The expansion of industrial units, located in what county, adjoining land of
neighboring counties. In this case the licensing authority of existing plant, which
should take into account any special restrictions or conditions of the area
expansion. If the area is forest, nature requires that provided by Article 56 of
Law 998/1979 approving response.
b. For the extension from a neighboring county in the region of Attica industrial
units, which perform the activities specified in Article 17 of Law 3325/2005
requires that the conditions of that provision, the existence of which is
demonstrated by the competent authorities the prefecture.
c. Extensions of the preceding paragraph may apply to the provision of Article
28 of Law 3325/2005. In the Joint Ministerial Decision provides that this
provision shall also use the stadium's expansion of tis egkatastasis, egkrinontai
the environmental conditions for tin and epektasi leitourgia the unit kai oi
kathorizontai obligations, restrictions and other necessary oroi and conditions of
licensing and operation of establishment. The area expansion may not exceed
fifty percent (50%) of the surface area of the main facility. "
b. Paragraphs 8 and 9 of Article 4 of Law 3325/2005
renumbered 9 and 10 respectively.
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5.a. Paragraph 1 of Article 17 of Law 3054/2002
(GG 230 A), as amended, replaced as follows:
"1.a. The Minister of Development or the competent body in case of any breach
of law, and by authorization of the regulatory decisions issued, a fine of five
thousand (5000) to
ένα εκατομμύριο five hundred thousand (1,500,000) euros. For the amount of
the fine imposed shall be taken as criteria, in particular the gravity of the
offense, the consequences arising therefrom, the degree of fault and any repeat
offenders. For tinaxiologisi delinquent behavior as recurrence, taking into
account the existing entries in penalties. At relapse, whoever within three years
from the decision, which imposed on him a fine or other penalty for any of these
offenses, is a new offense.
b. By a decision of that minister may category goriopoiountai these violations
and to establish a procedure for imposing the limits of the fine in each category
or each individual failure within the limits of the first paragraph of this and any
other necessary detail. A similar
Decision can be adjusted to those limits.
c. For the same offense just fine by a competent authority to do so pursuant to
the provisions of existing legislation by the Ministry of Development. Any
imposition of a fine second for the same offense does not produce any legal
effect. The imposition of a fine not preclude other administrative sanctions as
may be prescribed by statute.
d. The Minister of Development, any infringement of the provisions hereof, may,
after considering the consequences for the wider general public, publicly
through the press or by other appropriate means the sanctions imposed by
paragraph 1 of this. "
b. Paragraph 4 of Article 2 of Law 3335/2005 (FEK 95 A) is repealed and
paragraph 5 of this section shall be renumbered 4.
c. Paragraph 7 of Article 22 of n.3054/2002 (GG 230 A), as amended, is
amended as follows: "7.a. Failure to comply with the provisions of the Decree
referred to in paragraph 1 and decisions prefects issued pursuant to paragraph
3, it is a decision of the Prefect fine of fifteen thousand (15,000) to twenty
thousand (20,000) million. The said fine shall be certified by the competent
department of the Prefecture and collected
accordance with KEDE from the tax office the county seat where the natural or
legal person is required. By decision of the Ministers of Finance and
Development can be adjusted in fine of this paragraph.
b. The provisions of paragraph 3 of Article 23 of Law 2224/1994 (GG 112 A), as
applicable, apply in this case '
6. In paragraph 3 of Article 13 of Law 272/1976 (Official Gazette 70 A), add the
following subparagraph:
"Especially for the proceeds of IGME from providing services to third parties is
possible, of these, after deducting the costs of implementation, to be placed by
the Minister of Development, upon recommendation of the Board IGME, to
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conduct basic research programs, research, education and training programs,
as well as to fund other activities or obligations of IGME, such as those arising
from insurance contracts which are not covered by state subsidy to High
Budget. "
7. Article 3 of the Statute of Administration and Management Public Benefit
Foundation DISSEMINATION CENTER MUSEUM OF SCIENCE AND
TECHNOLOGY, ratified by paragraph 2 of Article mere presidential decree
"Approved recommendation charitable organization called" CENTER SPREAD
SCIENCE AND TECHNOLOGY MUSEUM "and ratification of the body (GG
1411/V/22.10.2001) added the third paragraph as follows:
"3. The foundation for the fulfillment of its objectives may be sponsored by the
Public Investment Programme of the Ministries of Finance and Development
and the regular budget of the General Secretariat for Research and Technology
Development Department, and any other lawful source. "
8. The strength of temporary operating licenses under Article 10 of Law
3279/2004 (GG 205 A) is extended until September 10, 2013.
9. The Ministry of National Development Coordinator position is recommended
for Research and Technology to promote and monitor the implementation of the
Lisbon Strategy in their respective subjects. The National Coordinator is an
independent, single-person advisory body, recommended by the Minister of
Development and reports directly to him. By joint decision of the Ministers of
Interior, Finance and Development to determine the powers of the National
Coordinator, salary status, qualified employment, the composition of his office
10 of Law 3279/2004
and any other necessary detail
days.
c) The time of the order D6/F1 /
8295/19.4.1995 (GG 385 V/10.5.1995)
apply as follows:
ca) The period mentioned in paragraph 3
of Article 1.I.D
shall be fifteen (15) days.
cb) The period specified in Article 1.II.V
thirty
(30) days.
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7. RAE within its powers, as provided in
cases a and b of paragraph 1 of Article 5
of 2773/1999, when evaluating
applications submitted for licenses,
monitors conditions to ensure
competition, including and monitoring
issues mergers. "b. The existing
paragraphs 5 and 6 of Article 15 of Law
2773/1999 renumbered 8 and 9
respectively.
2. In paragraph 7 of Article 6 of Law
2244/1994 (GG 222 A) add points as
follows: "Through the process of the
upper edafiou may, notwithstanding the
provisions of existing law to be engaged
in any PPC temporary employment
relationship staff, which has suffered
permanent physical disability of at least
50% following an accident in the
company. If the appointment is not
legally possible because of perceived
incompetence executing any work in the
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Company
applicable provision of the first sentence
of this paragraph. The validity of these
verses begins 1st Ja-
Noir 2008. "
3. Deleted paragraph 3 of Article 3 of
Law 134/1975 (GG 180 A) and
paragraph 4 of that article
anarithmeitaise 3.
Article 37 Arrangements for geothermal
1. In point i of paragraph 1 of Article 2tou
Law 3175/2003 (GG 207 A) add the
following subparagraph:
"The management may involve a part
tougeothermikou field at low
temperature."
2. In the third sentence of paragraph 1 of
Article 4 of Law 3175/2003, the word
"five" is replaced by the word "ten (10)."
3. Paragraph 2 of Article 4 of Law
3175/2003
replaced as follows: "2. For sites that
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have not been investigated or potential
geothermal fields in leased the right
research. The competition between the
contestants refer to expenses for
conducting research in the area under
lease, the kind of research and
development phase in over time
execution and the costs are incurred. If
after the research period specified in the
contract, certified proven geothermal
field and submitted within three (3)
months from the tenant economical
design management
scope, given to him and the right
management, unless the study is
considered by the landlord of a reasoned
decision as wrong, inadequate or
unattractive. In such a case occurs,
automatically, the lease option and
proceed
procedure for submission of bids, as
provided
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down by the provisions of this Act. To
concession management followed
also the procedure laid down in Article
14
where management includes the
distribution of tempera-
nomic power to others. "
4. Article 4 of Law 3175/2003 added
para-
paragraph 5 and 6, and the existing
paragraph 5 per-
Rhythm & 7:
"5. Where are confirmed low-
temperature geothermal fields are
surrounded by or adjacent to potential
geothermal fields, hiring the right
management of established the right of
investigation of possible low-temperature
geothermal fields can be made uniform
with a tender. The competition of bidders
in this case refers to both criteria of
paragraph 2 and paragraph 3 of this
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article.
6. In cases where the competition for
hiring the right management witnessed
low-temperature geothermal field
declared unsuccessful, is repeated
within one year from the date of adoption
Sveta declared barren. Although the
second contest declared unsuccessful,
the Secretary General of the Region
may, on the basis of geological and
economic and technical study prepared
by the IGME, hire the right management
for parts of the geothermal field, giving
priority to rural farms. The lease is a
contest conducted in accordance with
the provisions of paragraph 1 and
timeleti IGME. The competition among
bidders relates to the amount of the
budget, the viability of the investment
and the type of use of parts of the
geothermal field. The lease of the right
to manage parts of the geothermal field
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is for ten (10) years. The duration of the
lease may be renewed for additional five
(5) years, subject to the terms of the
contracts and terms of environmental
protection where necessary. When the
lease on a farm in the geothermal field
for the award requires the prior
agreement of NAGREF, which is
provided within one month of submitting
the request. In any case, after five (5)
years from the declaration of barren and
the second contest of this paragraph and
in accordance with the procedure in
paragraph 3 of this may be carried out to
tender for hiring the right management
witnessed low-temperature geothermal
field in whole, even If you are hiring the
right management
portions of the geothermal field. In this
case, the tenant the right to manage the
geothermal field is included in the rights
and obligations of the State, as lessor of
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the above rental agreements the right to
manage parts of the geothermal field. "
5. The first sentence of paragraph 1 of
Article 5
Law 3175/2003 is replaced as follows:
"The Minister of Development adjust the
specific terms and procedure of the
lease referred to in paragraphs 1, 2 and
3 of Article 4 Rights and general
management of geothermal fields in the
country."
6. Article 5 of Law 3175/2003 added to
paragraph 2 and the existing paragraphs
2 and 3 renumbered 3 and 4,
respectively 2. The Minister of
Development regulated
eidikoteroioroi the rental process and the
right management departments
established as geothermal in paragraph
6 of Article 4. In that decision, inter alia
established:
(A) Procedure.
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(B) The specific terms of the notice.
(C) The evidence submitted by the
candidates
tenants.
(D) The criteria for evaluating
applications.
(E) The bonds to participate in
competitions;
tion and performance of the contract
terms.
(F) The terms of the lease.
(G) The method for determining
minimum and propor-
tural rents. "
7. In the first sentence of paragraph 1 of
Article
9 n.3175/2003 deleted the word
"acquired".
8. Paragraph 1 of Article 9 of
n.3175/2003, the last paragraph.
9. Article 9 of Law 3175/2003, a new
paragraph 3 as follows:
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"3. An audit of research and exploitation
of geothermal fields exerted by the
Mines Inspection Regulation under the
Mining Quarry Operations, Rules of the
Geothermal Business and Mining Code.
To carry out such checks, inspections
may require the assistance of IGME. "
10. In the 3175/2003 Law added a new
Article 10 as follows:
"Article 10
Incentives for development of
geothermal energy 1. By joint decision of
the Ministers of Finance and
Development may lay down specific
incentives for the development of energy
systems
heating - cooling of Article 11.
2. A similar decision may be adopted
specific incentives for the development
of research and exploitation of
geothermal fields. The decision was
issued after consultation with the RAE,
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where among the incentives offered,
including the guaranteed selling price of
electricity where the geothermal field is
used for electricity generation. "
11. At the end of the first subparagraph
of paragraph 1 of Article 13 of Law
3175/2003 the words "other than the
sale of leasing rights to which Article 7 of
this.
12. At the end of the first subparagraph
of paragraph 1 of Article 14 the words
"except in the case of paragraph 9 of this
article.
13. Article 14 of Law 3175/2003 added
to paragraph 9 as follows:
"9. If the exploitation of low-temperature
geothermal field exclusively distribute
thermal energy farms, the heat
distribution license granted by the
Minister of Development after
consultation with the relevant RegionThe
Minister of Development sets out the
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specific terms of the license distribution
of the preceding paragraph, which
should, inter alia, to ensure that the
public interest, the obligation transparent
trading conditions, determining the
methodology for calculating tariffs,
compliance of
safety conditions and environmental
protection, how to check compliance
with permit conditions, the procedure for
withdrawing and provide any
guarantees. "
Article 38 Insurance ELGA - Regulation
Scholarships
Ministry of Rural Development and Food
1. The provisions of paragraph 3,
paragraphs a and b of Article 7 of Law
2945/2001 (GG 223 A) continue to apply
amended are as follows:
"3.a. Since the entry into force of this
law, the objects of insurance and the
insured risks defined in Articles 3 and 3a
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of Law 1790/1988, only those directly
insured or those defined in the
Regulations of ELGA insurance, in force
at the beginning force of law. Insurance
in accordance with the above regulations
by amendment.
b. Decisions of the Ministers of Economy
and Finance, Rural Development and
Food, issued upon recommendation of
the Board of ELGA and published in the
Gazette, set the start time and
conditions of insurance and risk
insurance articles to Articles 3 and 3a
Law 1790/1988, which is not directly
secured in the previous case a. In those
decisions determine the amount of
expenses incurred and the method of
coverage.
2. After paragraph 7 of Article 10 of Law
3698/2008 added to paragraph 8 as
follows:
"8. a) The Minister of Agriculture will
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establish the payment of grants under
paragraph 7 of this article.
b) The Secretariat for the Committee
referred to in paragraph 7 of this Article
shall be entrusted to the Directorate of
Education of the Ministry of Rural
Development and Food. The Minister for
Rural Development and Food, as
Secretary of the Commission, his
deputy, a member of staff of that
Department. "
Article 39 contiguous Functional
Integration Principle
Hospitality Complexes
Contiguous and intersected by natural or
artificial obstacle to the main hotel
accommodations may be receiving
approval from the competent services of
the Greek National Tourism Organisation
(EOT), functional integration, and be
granted a single Special
Operating signals (ESA) with the
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following conditions:
1) The hotels are adjacent to or
intersected by natural or artificial
obstacle and proof is the legal adoption
above the ground or underground
passage.
2) The hotels belong idioktisiakasto
same natural or legal person.
3) The hotel complex is the main hotel
accommodation of the same type and
rating in stars.
4) be adopted and implemented within
the existing legislation necessary
building permits.
5) There will be no change (enhance or
decrease) the rate of construction or
coverage of each of synenoumenon
business.
6) There will be no enhancement of the
total number of beds in combination with
hotels.
7) The public areas include all
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capacity of a single unit.
8) In case of future re-independence of
one or more business units created will
be fully cover the legal, technical and
quality standards applicable at the time
epanakatatmisis them.
Article 40
1. The validity of the provision of
paragraph 2 of Article 12 of Law
3631/2008 shall be extended after its
expiry on 31.12.2008 until 31.12.2009.
By the same date applies to the order of
the second sentence of paragraph 1 of
Article 35 of Law 3419/2005.
2. The validity of Law 3653/2008 (Official
Gazette 49 A) starts 1.1.2010, unless
otherwise specified in individual orders.
The preceding paragraph shall be valid
from 1.1.2009.
41
1) To Greek government represented by
the Minister of Tourism or any person
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specially authorized by the Minister that
it may recommend SA named
"AGRICULTURAL TOURISM AND
FORMS IPIES ANAPSE CHIS-SA and
the distinctive title" field. T.I.M.A. SA to
build and the process of implementing
the policy of the Ministry of Tourism on
rural tourism and mild alternative forms
of tourism, under the principle of
sustainable development.
2) Toarchiko share capital will amount to
a minimum amount of three hundred
thousand (300,000) euros, divided into
shares which are entirely borne by the
Greek government and non-transferable.
EFIMERIS GOVERNMENT
THE GREEK REPUBLIC
ISSUE ONE Sheet No. 8
January 28, 2009
LAW INTO NO. 3734
Promotion of cogeneration of two or
more
useful forms of energy regulation issues
related to the hydroelectric project
Mesochora
and other provisions.
THE PRESIDENT OF THE GREEK
REPUBLIC
We issue the following law passed by
the House:
PROMOTION OF A CHAPTER TWO
COGENERATION
Or more useful FORMS OF ENERGY
Article 1 Purpose
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The provisions of this chapter, the Greek
legislation in line with Directive
2004/8/EC of the European Parliament
and Council of February 11, 2004 for the
promotion of cogeneration based on
useful heat demand in the internal
energy market and amending Directive
92/42/EC (OJ L 52/50) and completed
the legal framework for promoting
cogeneration two or more useful forms of
energy.
Article 2 Scope
The provisions of this chapter apply to
combined two or more useful forms of
energy, as defined in Article 3 and
related technologies, referred to in
Article 4.
Article 3 Definitions
1. For the purposes of this Law the terms
used have the following meaning:
"Combined Heat and Power (CHP) ': The
simultaneous production of useful heat
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and electricity and / or mechanical
energy from the same initial energy
within a single process. Where in this
chapter the term-agreement
baragogi "means the Combined Heat
and Power (CHP), as defined here.
"Useful Thermal Energy: Thermal energy
generated in the cogeneration process
to satisfy economically justifiable
demand for heating or cooling.
"Economically justifiable demand": The
demand exceeds the need for heating or
cooling and which would otherwise be
satisfied in accordance with market
conditions from the production
processes of useful forms of energy
other than cogeneration. "Electricity from
cogeneration" shall mean electricity
produced in a process related to the
production of useful heat and calculated
in accordance with the methodology
described in Article 5. Where in this
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chapter electricity aposymparagogi
means that includes a mechanical
pouendechomenos produced by
cogeneration.
"Backup power": The electrical energy
absorbed by the holder of the production
system or the network where the
cogeneration process is interrupted, as
during periods of maintenance or
decommissioning.
"Further electricity": The electrical
energy absorbed by the holder of the
production system or network, where
demand for electricity is greater than the
electricity produced in cogeneration
process.
"Total Efficiency": The ratio of the annual
quantity of electricity or mechanical
energy and the useful thermal energy to
the energy content of fuels used in the
diergasiassymparagogis.
"Cogeneration unit": The unit is capable
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naleitourgei in cogeneration mode.
"Efficiency Cogeneration": The
percentage of primary energy savings
achieved by the combined compared
with separate production of useful heat
and electricity or mechanical energy.
Digitally signed by
Theodoros Moumouris
Date: 2009.01.29 08:44:27
EET
Reason: Signed PDF
(Embedded)
Location: Athens, Ethniko
Typografio
"Small scale cogeneration" shall mean
cogeneration units with an installed
electrical power equal to or less than 1
MWe.
"Co-micro": The cogeneration unit with a
maximum electrical power equal to or
less than 50kWe.
"Combined heat and power with high
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efficiency (SITHYA) 'Cogeneration
ensuring primary energy savings of at
least ten percent (10%) compared with
separate heat and electricity, the
methodology described in Article
6. The output from cogeneration and
micro-scale provides primary energy
savings, regardless of percentage,
characterized as high efficiency
cogeneration. "Reference Price of the
efficiency of separate production of 'The
efficiency of separate heat and
electricity, which is intended to replace
the process of cogeneration.
"Reason for electric heat": Her ratio of
electricity from cogeneration and useful
heat, using combined data
tonleitourgikon of this unit.
"Operating CHP data": The name of the
manufacturer's data for new units during
the design phase and installation. For
operating units means the data recorded
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when the unit operates at maximum load
CHP.
"CHP Unit compact type ': The CHP
plant, in which all major components and
peripherals are in stable housing
includes acoustic insulation.
"Cogeneration production": the sum of
electrical and mechanical energy and
useful thermal energy produced by
cogeneration.
'Guarantee of Origin SITHYA'
certification from the institution issuing
guarantees of origin, that the electricity
to which it relates is made from high
efficiency cogeneration.
"Guarantee of Origin system SITHYA"
The rules adopted and procedures
established by this chapter and the
specific regulations issued by
authorization. "Autonomous
cogeneration plant": The cogeneration
plant generates electricity from
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cogeneration and is not connected to the
system or network.
2. These definitions replace the
respective definitions of the elements 19
to 22 of Article 2 of Law 3468/2006 (GG
129 A).
Article 4 Cogeneration Technologies
Cogeneration technologies in connection
with which this chapter include the
following types:
a) Combined cycle gas turbine with
recovery
Heat
b) Steam backpressure
c) Steam condensing - extracting
d) Gas turbine with heat recovery
e) Reciprocating internal combustion
engines
f) Microturbines
g) Stirling Engine
h) Fuel cell
i) Locomotive
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j) Organic Rankine Cycle
k) Any other type of technology or co-
conjunction types of technologies that
fall under the definition
cogeneration.
Article 5 of electricity from cogeneration
Electricity from cogeneration is
calculated using the method described in
this article.
Specifically:
a) The prices used for calculation of
electricity from cogeneration are
determined based on expected or actual
operation of the unit under normal use.
For micro-cogeneration units klimakaso
calculation may be based on certified
values.
b) Electricity from cogeneration is
equal to the total annual electricity
production of the unit measured at the
terminals of the main generators
(I) in cogeneration units of type b, d, e, f,
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g and from those referred to in Article 4,
with an overall annual rate of return less
than seventy-five percent (75%)
(Ii) in cogeneration units of type A and C
as indicated in Article 4, a total annual
rate of return less than eighty percent
(80%).
c) In cogeneration units of type b, d, e, f,
g and from those referred to in Article 4
of a total annual rate of return of less
than seventy-five percent (75%) in
cogeneration units of type A and C as
indicated in Article 4 of a total annual
rate of return of less than eighty percent
(80%), electricity from cogeneration is
calculated using the following formula:
ECHP ICHP = • C
where
ECHP is that electricity from
cogeneration
HCHP the useful heat from cogeneration
ΠΑ
ΡΑΡΤΗΜΑ Α
tion, which does not include the thermal
energy
Hi from separate boilers or
discharge of steam from the boiler
before
turbine,
C is the electricity and useful heat from
cogeneration.
d) The calculation of electricity from
cogeneration based on the actual power
to heat. If the real reason for electric
heat of a cogeneration plant is not
known, may be used, especially for
statistical purposes, the following default
values for units of type a, b, c, d and e
as indicated in Article 4, provided that
the estimated thus electricity
cogeneration is less than or equal to the
total electricity production of unit:
Unit Type
Standard ground electricity to heat (C)
combined cycle gas turbine with heat
ΠΑ
ΡΑΡΤΗΜΑ Α
recovery 0.95
Steam backpressure 0.45
Steam condensation extracting 0.45
Gas turbine with heat recovery 0.55
Reciprocating internal combustion
engine 0.75) If one part of the energy
content of fuel used in cogeneration
process is recovered in chemicals and
recycled part is deducted from the
amount of fuel used before calculating
the overall efficiency used in paragraphs
b and c. ) The energy content of fuel is
calculated based on the lower calorific
capacity. All grades of performance
under this Chapter shall be calculated
based on lower heating value of fuel.
Article 6 Calculation efficiency
cogeneration
1. To calculate the efficiency
cogeneration particularly taken into
account:
a) electricity from cogeneration
ΠΑ
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b) the useful thermal energy from
cogeneration
c) the ratio of primary energy savings.
2. The combined efficiency is calculated
as
follows:
a) For cogeneration units are defined as
fol-
nitions shall energy efficiency.
Ec
Electrical efficiency: ie = -----
Fc
ICHP Heat efficiency: ih = -----
Fc
Total efficiency: ie n = ih
Where Εc electricity from the plant
cogeneration ICHP useful heat from
cogeneration
Fc fuel energy consumed during the
process for the production of Ec and
HCHP.
b) The efficiency of co-expressed by the
ΠΑ
ΡΑΡΤΗΜΑ Α
ratio of primary energy savings, defined
by the formula: FE FH - FC PESR =
-------------
FE FH PESR which is why saving
primary
Energy, FE is the energy fuel for the
separate production of electricity ΕC, FH
is the energy fuel for the separate
production of heat ICHP.g) O ratio of
primary energy savings, using the
baseline as defined in paragraph 3 of
this article, calculated by the formula:
1 PESR = 1 - -------------
a --- e-- a-h-ier ihr
ier when the reference value for
efficiency
separate production of electricity, ihr the
reference value of efficiency for the
separate production of heat.
3. To calculate the efficiency of the
cases a, b and c, if a cogeneration unit
generates mechanical energy, the
ΠΑ
ΡΑΡΤΗΜΑ Α
annual electricity production of the unit
increased by an additional amount
corresponding to an equivalent amount
of electricity to mechanical energy. This
additional amount is not taken into
account in calculating the guarantee of
origin.
4. The Minister for Development:
a) the reference values of efficiency for
separate electricity and thermal energy
b) the methods used to calculate the
efficiency cogeneration.
Article 7 three for the Promotion of
Cogeneration
and high efficiency cogeneration
1. Where the provisions of Law
3468/2006 refers to electricity produced
from plant or power plant SITHYA as
such means the energy produced by
cogeneration and high efficiency
calculated under the provisions of this
chapter. The amount of energy that can
ΠΑ
ΡΑΡΤΗΜΑ Α
be part of synolou of electricity power
station.
2. The Minister of Development after
consulting the RAE down the process,
specific issues and any necessary
details on the pricing of electricity from
cogeneration in that it lacks SITHYA.
3. The Minister of Development be
amended and supplemented in
accordance with the provisions of this
chapter, decisions, as provided in
paragraph 3 of Article 5 and paragraph
10 of Article 8 of Law 3468/2006 on the
adjustment to the conditions of this Act.
4. To ensure the transmission and
distribution of electricity produced from
SITHYA apply mutatis mutandis to
Article 9 of Law 3468 / 2006, the
relevant provisions of Law 2773/1999
(Official Gazette 286A) and related
provisions of the Code Grid and Power
Exchange (MD D5-
ΠΑ
ΡΑΡΤΗΜΑ Α
IL/V/oik/8311/9.5.2005 Gov. V/17.5.2005
655), as applicable, including any
necessary amendments to the
participation of units cogeneration in the
electricity market.
Article 8 guarantees of origin for
electricity
from high efficiency cogeneration
1. The origin of electricity produced from
legally operating facilities combined with
high efficiency, it turns out to others with
a relative guarantee of origin.
2. The Minister of Development, after
consultation with the Energy Regulatory
Authority (RAE), regulates issues
concerning guarantees of origin of
electricity produced from high efficiency
cogeneration without the use of
renewable energy technologies and
those mentioned in the process and
institutions of issue content, control and
how to safeguard them.
ΠΑ
ΡΑΡΤΗΜΑ Α
Article 9 CHP plants that do not qualify
High Performance
1. For CHP plants from renewable
energy sources, the provisions of Law
468/2006 governing SITHYA power from
renewable energy sources.
2. For non-standard units of
conventional CHP fuel power from 20
kWe and above requires the licensing of
production, installation and operation.
3. In the process of issuing production
licenses CHP plants apply mutatis
mutandis to Article 3 of Law 3468/2006
on channels SITHYA.
4. The Minister of Development issued
after consultation with the RAE and
published in the Government Gazette
approving the Regulation permits the
production of electricity from CHP.
5. In the process of issuing
authorizations for the establishment and
operation of CHP plants apply mutatis
ΠΑ
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mutandis in Articles 7 and 8 of Law
3468/2006 on channels SITHYA.
6. A similar decision by the Minister of
Development sets out the required
documents, the process and all
necessary details for the licensing of
establishment and operation of
paragraph
2. The Registry permits production for
CHP installations, as defined in this
Chapter, held at the RAE.
7. The committees of Articles 19 and 20
of Law 3468/2006, for installations of
RES SITHYA are responsible for CHP
installations.
Article 10 Approval of cogeneration unit
1. In the standard type of compact
cogeneration micro and small-scale
type-approval of a cogeneration unit.
The approval of a cogeneration unit
issued by the relevant accredited for
energy savings at the request of the
ΠΑ
ΡΑΡΤΗΜΑ Α
manufacturer or importer in the pipeline
unit, according to the Minister of
Development referred to in paragraph 3
of this article.
2. Cogeneration units, which have been
granted approval cogeneration plant is
exempt from the requirement to license
production, installation and operation.
3. The Minister of Development, after
consultation with the RAE defines the
procedure for obtaining approval of a
cogeneration unit, specify the individual
data submitted by manufacturers or
importers to obtain approval of a
cogeneration unit and adjust any specific
issue relating to approval type of
cogeneration unit.
Article 11 National CHP potential
1. Within six months from the
commencement of this Act, a report by
the Ministry of Development of the
national potential for cogeneration,
ΠΑ
ΡΑΡΤΗΜΑ Α
including cogeneration and micro scale,
which, after consultation with the RAE,
approved by the Minister of
Development. With the report of a
national cogeneration potential shall
specify the total capacity for useful heat
demand, which is suitable for application
of cogeneration and the availability of
fuels and other energy resources can be
used in cogeneration.
2. The report of a national cogeneration
potential based on documented scientific
data and prepared according to the
criteria of paragraph 3 of this article. This
report includes a separate analysis of
potential barriers to realize the national
potential for cogeneration, which relate
to the selling prices of electricity network
charges, and access to fuels, Systems
and Network electricity, the current
administrative procedures and lack of
internalisation of external costs in energy
ΠΑ
ΡΑΡΤΗΜΑ Α
prices.
3. According to the report of the national
cogeneration potential into account: a)
the type of fuel may be used to realize
the potential of cogeneration, including
specific considerations on the potential
for increased use of renewable energy in
domestic thermal energy through
cogeneration
b) the type of cogeneration technologies
as listed in Article 4, which can be used
to realize the national potential,
c) the type of technology separate heat
and electricity, where feasible,
mechanical energy, which may
substitute cogeneration
d) division of the cogeneration potential
to modernize existing facilities and
construction.
4. The report of the National
dynamikousymparagogis include
appropriate mechanisms to assess the
ΠΑ
ΡΑΡΤΗΜΑ Α
cost-effectiveness in terms of primary
energy savings, increasing the share of
CHP in the national energy mix. When
analyzing the cost-effectiveness, taking
into account
national commitments, linked to climate
change and accepted by the European
Community under the Kyoto Protocol to
the Convention United Nations
Framework Convention on Climate
Change5. The report of the national
cogeneration potential opportunities
identified in relation to the timeframes
2010, 2015 and 2020 and include, where
possible, the necessary cost estimates
for each of the timeframes.
6. The report of the national potential for
cogeneration, in addition to publication in
the Official Gazette, published by the
Minister of Development in every
possible way.
7. Progress on increasing the share of
ΠΑ
ΡΑΡΤΗΜΑ Α
co-assessed by the relevant
departments of the Ministry of
Development. Each four (4) years and
made public by the Minister of
Development in every possible way the
evaluation report
on increasing the share of CHP, which is
sent to the Commission upon request.
8. The reports prepared in accordance
with the provisions of this article, there is
much analysis and specific reference to
the high efficiency cogeneration.
Article 12 Obligation to provide data
combined
1. Owners of cogeneration units are
required to submit data and information
about their function in the Ministry of
Development.
2. The above information is confidential
and used solely for the production of
statistics in the energy sector. Statistics
compiled from primary statistical material
ΠΑ
ΡΑΡΤΗΜΑ Α
published and available to others in a
way that can not be directly or indirectly
disclose the identity of those who gave
and those who regard the primary
statistical yliko.3. The Minister for
Development process for the above
data, content, periodicity of submission,
and any other necessary related details.
4. By the end of December each year,
the Minister of Development submitted
to the European Commission statistical
data for the previous calendar year for
electricity and mechanical energy and
useful heat from cogeneration at the
national level, as defined in Article 5 of
this chapter.
5. The Ministry of Development
submitted to the Commission annual
statistics on power and fuel used in
cogeneration units. You may also submit
statistics on primary energy savings
achieved by cogeneration, as defined by
ΠΑ
ΡΑΡΤΗΜΑ Α
the provisions of this chapter.
Article 13 Penalties
1. Offenders of the obligation
established by paragraph 1 of the
preceding article a fine by the Minister of
Development, the magnitude is
proportional to the severity and
frequency of the offense, ranging
Five thousand (5,000) up to fifty
thousand (50,000) million.
2. The Minister of Development
specifying the sanctions and adjust the
process enforcement, reporting and
investigation of complaints and other
related issues.
3. The Minister of Development can be
adjusted limits of fines.
Article 14 amended provisions
1. Paragraph 10 of Article 2 of Law
3468/2006 is replaced as follows:
'10. Warranty or Guarantee of Origin:
The document issued by the issuing
ΠΑ
ΡΑΡΤΗΜΑ Α
entity and certifies to produce a given
amount of electricity from renewables or
combined
high efficiency. "
2. Article 4 of Law 3468/2006: a) if g is
replaced as follows: "g) from other
stations with installed capacity less than
or equal to fifty (50) kWe, if these
stations using RES as defined by the
paragraph 2 of Article 2, in a form
different from these cases. "
b) add the event as follows: "h) SITHYA
stations with an installed electrical power
or less than fifty (50) kWe.»
c) is added to paragraph 1 as follows:
"1a. The exceptions in cases a, b, c, d,
e, g and applied when no saturation of
the network in accordance with RAE's
decision issued in a case of paragraph 5
of Article 3. "
3. The provisionsTemporary Article 11 of
Law 3468/2006 apply to stations
ΠΑ
ΡΑΡΤΗΜΑ Α
SITHYA of this chapter.
4. Paragraph 1 of Article 10 of Law
3468/2006 is replaced as follows:
1. In non-interconnected islands, the
responsible manager is required to
absorb them as a priority for electricity
produced from RES Output channel
auto-production, and the units RES
hybrid station and then the electricity
generated by power SITHYA, and
surplus electricity generated by Auto-
producer SITHYA station, where the
total installed capacity of power plants
has been included in SITHYA overall
penetration of installed power plants for
electricity generation from renewables or
SITHYA. "
Article 15 Transitional provisions
1. Until the decision of the Minister of
Development referred to in paragraph 4
of Article 6 and paragraph 3 of Article 7
of Chapter A of this Act, applications for
ΠΑ
ΡΑΡΤΗΜΑ Α
a combined production units, which has
issued the opinion on the RAE evaluated
according to the criteria of Article 9 of
the Rules permits the production and
supply of electricity (RM D5-
IL/V/F.1/1795 6.12.2000, GG 1498 N /
8.12.2000).
2. Following the adoption of the
decisions referred to in paragraph 4 of
Article 6 of this chapter, holders of
electricity from cogeneration plants to
obtain license to produce electricity from
SITHYA, submit a request for
modification and data to evaluate its
energy efficiency, according to the Rules
permit production under paragraph 3 of
Article 5 of Law 3468/2006.
3. Applications for grant or renewal of a
license and then install and operation
submitted prior to the adoption of
decisions by the Minister of
Development, provided the paragrafo4
ΠΑ
ΡΑΡΤΗΜΑ Α
Article 6 and paragraph 3 of Article 7 of
this chapter be considered in
accordance with the provisions
applicable at the date of authorization of
production, excluding the provisions
relating to the PPAs is not applicable
provisions of paragraph 4 of this article.
If a request for modification of the
installation and operating permits in
accordance with the provisions of this
Law and the decrees issued by
authorization, then a change
the production license, in accordance
with the provisions of this chapter.
4. Licenses were granted, and purchase
contracts concluded by the entry into
force of this Act remain in force until they
expire, applied the provisions of Article
12 of Law 3468/2006.
CHAPTER II ADJUSTMENT OF
ΠΑ
ΡΑΡΤΗΜΑ Α
RELEVANT ISSUES
THE HYDROELECTRIC PROJECT
MESOCHORAS
Article 16 Compulsory acquisition of land
CHAPTER III
SETTINGS OF OTHER ISSUES OF
THE MINISTRY OF DEVELOPMENT
Article 27 Arrangements relating to
power
Energy from Renewable Energy Sources
(RES)
1. The third sentence of paragraph 2 of
Article 3 of Law 3468/2006 (GG 129 A)
is replaced as follows:
'This principle or opinion on the
preliminary-ment of Environmental
Assessment and Evaluation (FPRD) or
on non-necessity to comply with this
process and forward its opinion to RAE
within sixty (60) working days upon
completion of the file of Preliminary
ΠΑ
ΡΑΡΤΗΜΑ Α
Environmental Impact (MAP) or directly
from the finding that the need to respect
this process. "2. After the last sentence
of paragraph 2 of Article 3 of Law
3468/2006 (GG 129 A) add new
paragraphs as follows:
"To claim, for which the RAE in its
opinion suggests the rejection, the
Minister of Development issued a
decision within forty (40) days after
submission to him the opinion of RAE or
RAE's decision on an application issued
under review paragraph 6 of Article 5 of
Law 2773/1999. If this decision of the
Minister of Development is not issued
within that period, the request shall be
deemed rejected. The Minister of
Development decision may occasionally
extend this period of thirty (30) additional
days. "
3. The period of forty (40) days set out in
Article 3 paragraph 2 of Law 3468/2006
ΠΑ
ΡΑΡΤΗΜΑ Α
from the date of this Act, for outstanding
requests for approval to produce
electricity, for which the entry into force
of this law has been on negative opinion
of RAE.
4. The last sentence of paragraph 4 of
Article 3 of Law 3468/2006 is replaced
as follows: "There is reason to extend
that period or for any reason, amend or
transfer of license production."
5. License to produce electricity from
renewables issued before the entry into
force of Law 3468 / 2006 and which has
at the time of enactment of this Act
authorized establishment withdrawn
after one year from the commencement
of this Act , by analogy with the
provisions of the third subparagraph of
paragraph 4 of Article 3 of Law
3468/2006. By decision of Minister of
Development, issued after the receipt of
the opinion that the RAE filed within two
ΠΑ
ΡΑΡΤΗΜΑ Α
(2) months from the publication of this
Act specified the terms and conditions
for the withdrawal of production licenses
mentioned in the preceding paragraph
and those referred to in paragraph 4 of
Article 3 of Law 3468/2006 and sets out
the procedure and any other details on
the implementation of these provisions.
6. The case of a paragraph 5 of Article 3
of Law 3468/2006 is replaced as follows:
a) If the installed power or maximum
power production power plant
associated with the System or Network
grow once up to ten percent (10%), but
this growth has occurred to increase the
surface area of land. In this case, the
installation permit under Article 8 is
amended after epanadiatypositon
conditions connecting station by the
system administrator or the network.
These provisions do not apply when
channels are part of a specific program
ΠΑ
ΡΑΡΤΗΜΑ Α
or system, and areas with congested
networks. The ability to absorb force in
areas with congested networks found by
the RAE, upon the recommendation of
the system administrator or network. The
decision was disclosed edited by RAE
Internet or any other appropriate
manner. "
7. a. After the b of paragraph 5 of Article
3 of Law 3468/2006 c added as follows:
"C) If you reduce the installed capacity
or the maximum-power production in
power plant connected to the system or
network, with a corresponding reduction
in the area of land."
b. c renumbered d.
8. Paragraph 1 of Article 8 of Law
3468/2006
replaced as follows:
1. For the installation or extension of
power plant using RES or SITHYA
requires a permit. This permit is issued
ΠΑ
ΡΑΡΤΗΜΑ Α
by a decision of the Secretary General of
the Region, within which the station is
installed for all projects ranked 2nd in
the A sub-category in the 3rd or 4th
subcategory of Category B in
accordance with Article 3 of Law 1650 /
1986 (GG 160 A), as applicable, and
kanonistikespraxeis issued by
authorization. The installation permit
shall be issued within fifteen (15)
working days after completion of the
checking of documents. This control
should always be completed within a
period of thirty (30) working days from
receipt of the request. If the permit is not
issued within that period, the responsible
Secretary of the Region issuing
declaratory act, which set out specific
and detailed reasons for the failure of
registration. This act with all the
documents forwarded to the Minister of
Development, who will decide on the
ΠΑ
ΡΑΡΤΗΜΑ Α
granting of a site within thirty (30) days
of receipt of these documents. "
9. Paragraph 2 of Article 8 of Law
3468/2006 is replaced as follows:
"2. The permit to construct plants
producing electricity from renewables or
SITHYA, which comes in projects
classified in the 1st sub Her first class, in
accordance with the provisions of Article
3 of Law 1650/1986 and the regulatory
decisions issued by authorization ,
issued by the Minister of Development,
in accordance with the procedure and
within the thirty (30) days specified in the
preceding paragraph. "
10. Paragraph 5 of Article 8 of Law
3468/2006 antikathitatai as follows: "5.
For the operation of stations referred to
in paragraphs 1 and 2 required
authorization. This license is granted by
decision of the institution or made under
paragraph 1 responsible for the
ΠΑ
ΡΑΡΤΗΜΑ Α
authorization facility, at the request of
the individual and scrutiny by the
relevant institutions to comply with the
technical conditions of establishment
during the trial operation of the station
and control CRES ensuring the
necessary operational and technical
characteristics of the plant's equipment.
The license is issued within a deadline of
fifteen (15) working
days after the completion of these
checks and process, as set out in the
Minister of Development referred to in
paragraph 10 of this article. 11. Article
25 of Law 3468 / 2006 is added in the
section D paragraph 3 as follows:
"3. Staff employed in CRES any legal
relationship may, by order of the Minister
of Development, notwithstanding any
general or special order, be seconded to
the Directorate General for Energy of the
Ministry of Development for providing
ΠΑ
ΡΑΡΤΗΜΑ Α
scientific, technical and secretarial
support. The salaries of seconded staff
are paid by the Ministry of Development.
12. The Chapter of Law 3468/2006 after
Article
Article 25 added 25th as follows:
"Article 25
Every producer of electricity in the
licensed production of hydroelectric
power in accordance with the provisions
of Article 18 of Law 1650 / 1986
protected areas suffer from the
commencement of commercial operation
of the station for a specific fee from the
provisions of Article 15 of Law
2742/1999 Management Agency
recommended the protected area. This
fee represents a rate of one percent
(1%) on the before tax, selling electricity
to the system or network or non-
interconnected islands. The amounts in
the special end of this article retained by
ΠΑ
ΡΑΡΤΗΜΑ Α
the relevant Manager and assigned to
the managing body of the protected area
where the station is installed. "
13. At the end of paragraph 2 of Article
27 of Law 3468/2006 shall be added to
the initiation of force, following
subparagraph:
"The amendment, extension, renewal or
extension of the installation and
operating permits that are issued with
pre-existing provisions of this Act, be
effected by decision of the General
Secretary of the Region, within which the
station is installed in accordance with the
procedure and evidence set out in the
Minister of Development, issued in
accordance with paragraph 10 of Article
8. Moreover, the provisions of this Act. "
14. Article 7 of Law 3199/2003 (GG 280
A), as amended, added paragraph 6 as
follows: "6. a) Until such time as the
water resources development programs
ΠΑ
ΡΑΡΤΗΜΑ Α
under Article 4 of Law 1739/1987 (GG
201 A) or management plans for river
basin districts in this article, and to
licensed water use and project execution
exploitation of water resources of small
hydropower projects to meet the
conditions of case b below, allow the
training
and approval of program development or
project management sub-basin to the
contribution of the main current flowing
to the next equal or higher-order stream.
For such approval shall make a decision
of the Secretary General of the Region
in the district whose jurisdiction the area
of sub-basins, with the consent of the
Central Water Authority Ministry of
Environment, Physical Planning and
Public Works and ensure the
compatibility of this program or project
management sub-management studies
with the Ministry of Development, which
ΠΑ
ΡΑΡΤΗΜΑ Α
form the basis for Water Resources
Management Plans set out in Directive
2000/60/EC and in this law.
b) Notwithstanding the approved
Development Plan or Water Resources
Management Plan in the previous
paragraph, allow a single authorization
of water use and project execution
exploitation of water resources, as well
as installation and operating permits for
small hydroelectric projects (MYIE), the
collected power energy from renewable
sources, as defined in paragraph 1 of
Article 9 of Law 3468/2006, as the
installed capacity does not exceed the
limit specified in the table c, which is
included in case b of paragraph 1 Article
13 of this law. For those MYIE must be
met, the following additional conditions:
i) does not include storing water in
reservoirs seasonal, annual or
yperetisias regulation.
ΠΑ
ΡΑΡΤΗΜΑ Α
ii) not alter the water balance of the
drinking water from their system of
surface water (stream, river, lake) and
the situation of the last operation.
iii) do not divert water from a surface
water body (stream, a river, lake) in
another
c) If the small ydroilektika projects
involve a wider cross-shaped water use
(irrigation, water supply, flood protection,
enrichment of aquifers, etc.) then
established project management of the
overall shape and there are the
restrictions of paragraph b.
d) hydropower, in accordance with
paragraph 1 of Article 9 of n.3468/2006,
why in the adoption of Water Resources
Management Plan will be in force at
least one water licenses, installation or
operation, are automatically in This Plan.
"
Article 27A Arrangements for
ΠΑ
ΡΑΡΤΗΜΑ Α
photovoltaic plants
1. The case b of paragraph 1 of Article
13 of Law 3468/2006 (GG 129 A) is
amended as follows:
"B) The pricing of electricity in the
previous case, apart from electricity
produced by photovoltaic power plants,
is based on data in the table below.
2. The cases d and e of the table refers
to the case b of paragraph 1 of Article 13
of Law 3468/2006 is deleted.
3. The pricing of electricity produced by
photovoltaic power is based on data in
the table below:
4. The electricity produced by
photovoltaic station and absorbed by the
system or network pursuant to the
provisions of Articles 9, 10 and 12
paragraph 1 of law 3468/2006, billed
monthly per megawatt hours (MWh) of
the acquired electricity.
The Minister of Development issued
ΠΑ
ΡΑΡΤΗΜΑ Α
after consultation with the RAE may
change the values in the above table. To
change was mainly taken into account
the penetration of photovoltaic power
plants in the country's energy balance,
the achievement of national targets for
RES penetration and impact to the
consumer than the relative burden of
excise tax RES. 5. a) The contract for
the sale of electricity from solar station is
concluded for a twenty (20) years,
stipulated by the reference value shown
in the table above and corresponds to
the month and year signed a purchase
agreement for electricity with the
appropriate Manager, provided opening
trial operation or in cases not provided
for trial period to enable the connection
of photovoltaic power, within eighteen
(18) months for power stations up to 10
MW within thirty six (36) months for the
power stations of 10 MW and above.
ΠΑ
ΡΑΡΤΗΜΑ Α
Otherwise, as a reference will take the
value corresponding to the month and
year made a start trial operation or in
cases not provided for trial period to
enable the connection of the
photovoltaic plant, according
has the power station at that time.
b) The values specified in the table
above adjusted each year in 25% of dikti
consumer prices last year, as last is
fixed by the Bank of Greece. If the price
quoted in this list updated as above, is
lower than the average of the System
Marginal Price as aftidiamorfonetai last
year increased by 30%, 40%, 40% and
50% respectively for cases A, B , C and
D in the table above, the pricing is based
on the average limit price of the system
last year, plus their respective above
rates. c) Contracts for sale of electricity
from photovoltaic plants have been
concluded before the commencement of
ΠΑ
ΡΑΡΤΗΜΑ Α
this Act, for stations that have not been
in testing or has not activated the link,
amended in accordance with the
provisions of the preceding paragraphs;
s. d) Farmers have contracted to sell
electricity from photovoltaic plants and
the entry into force of this Law have set
up their stations as above, can either
modify the contract in accordance with
the provisions of those subsections to
reference value corresponding to
February 2009 and period equal to the
time remaining twenty years of the entry
of plants in operation, to continue the
implementation of the existing contract.
But if we exercise the right to renew the
contract, as provided in paragraph 2 of
Article 12 of Law 3468 / 2006 as sales
price will be stipulated as provided in the
above table that corresponds to the
month and year of renewal .
6. The program provided for in
ΠΑ
ΡΑΡΤΗΜΑ Α
paragraph 1 of Article 14 of Law
3468/2006 schedule added production
or licensing exemption decisions on
applications for PV power installed in the
Greek territory, which at the
commencement of this Act has been the
relative opinion or decision of the RAE,
taking into account the number of
applications, the time for their safety
operation system and network and
charge the consumer through a special
fee for the RES.
Especially, applications for license
production of photovoltaic power and
decision exception, evaluated and
reviewed, respectively, as provided for in
Articles 3 and 4 of Law 3468/2006,
28.2.2009 until those have been up to
31.5. 2007 until 30.4.2009 as many have
made up to 30.6.2007 and 31.12.2009
by those submitted by 29.2.2008. By
decision of the Ministers of Finance and
ΠΑ
ΡΑΡΤΗΜΑ Α
Development, the terms and conditions
and other criteria of the tender process
for submitting requests for a
Year Month Grid Grid NOT A B C D
> 100 kW <= 100 kW> 100 kW <= 100
kW
February 2009 400.00 450.00 450.00
500.00
August 2009 400.00 450.00 450.00
500.00
February 2010 400.00 450.00 450.00
500.00
August 2010 392.04 441.05 441.05
490.05
February 2011 372.83 419.43 419.43
466.03
August 2011 351.01 394.88 394.88
438.76
February 2012 333.81 375.53 375.53
417.26
August 2012 314.27 353.56 353.56
392.84
ΠΑ
ΡΑΡΤΗΜΑ Α
February 2013 298.87 336.23 336.23
373.59
August 2013 281.38 316.55 316.55
351.72
February 2014 268.94 302.56 302.56
336.18
August 2014 260.97 293.59 293.59
326.22
During each year n by
2015
1.3 xmOTSn-1-1 xmOTSn 1.4 1.4 1.5
xmOTSn xmOTSn-1-1
mOTSn-1: Average Price Limit System
last year n-1
license production of electricity from
photovoltaic power stations over 10 MW
in a competitive process based pricing of
electricity. The submission of requests
made at the invitation of Minister of
Development, after consultation with the
RAE, in which the minimum wattage of
each individual project and advertised
ΠΑ
ΡΑΡΤΗΜΑ Α
for licensing power.
7. The production licenses or decisions
exemption for electricity production from
photovoltaic stations may not be
transferred before the opening of
channels.
8. Paragraph 3 of Article 14 of Law
3468/2006
replaced as follows:
"3. By joint decision of the Ministers of
Economy and Finance, Development
and Environment, Physical Planning and
Public Works, after consultation with the
RAE, a specific Development
Programme Photovoltaic Systems in
buildings and in particular to roofs and
facades of buildings in accordance with
applicable building terms. During the
training program, taking into particular
account the absorption capacity and the
security of grid operation. To absorb the
electricity generated by these systems
ΠΑ
ΡΑΡΤΗΜΑ Α
may be provided by the clearing of the
output and energy consumption in these
buildings. The same decision shall,
notwithstanding any other provisions
relating to the development of
photovoltaic power plants, the licensing
process, including o how making such
requests, the pricing of energy
produced, the contents of sales
contracts for electricity, and any other
necessary details for implementation of
this specific program. "
9. The third sentence of paragraph 4 of
Article 3 of Law 2244/1994, as inserted
by paragraph 7 of Article 2 of Law
2941/2001 is replaced as follows:
"The installation of the solar plants
energy to produce electricity or thermal
energy, wind turbines do not require
planning permission but work permits
issued at the request of the person
concerned by the appropriate Planning
ΠΑ
ΡΑΡΤΗΜΑ Α
Agency in the area of the facility
pursuant the applicable General and
Special Planning Provisions. The
application was accompanied by
affidavits assignments and undertaking
studies and supervision of the project,
and topographic chart with a clear
itinerary, site plan, floor plans, sections
and views, project budget, documentary
evidence of payment of taxes and levies
and fees of engineers. "
Article 28 Management and Link stations
days.
c) The time of the order D6/F1 /
8295/19.4.1995 (GG 385 V/10.5.1995)
apply as follows:
ca) The period mentioned in paragraph 3
of Article 1.I.D
shall be fifteen (15) days.
cb) The period specified in Article 1.II.V
thirty
(30) days.
7. RAE within its powers, as provided in
ΠΑ
ΡΑΡΤΗΜΑ Α
cases a and b of paragraph 1 of Article 5
of 2773/1999, when evaluating
applications submitted for licenses,
monitors conditions to ensure
competition, including and monitoring
issues mergers. "b. The existing
paragraphs 5 and 6 of Article 15 of Law
2773/1999 renumbered 8 and 9
respectively.
2. In paragraph 7 of Article 6 of Law
2244/1994 (GG 222 A) add points as
follows: "Through the process of the
previous paragraph may,
notwithstanding the provisions of
existing law to be engaged in any PPC
temporary employment relationship staff,
which has suffered permanent physical
disability of at least 50% following an
accident in the company. If the
appointment is not legally possible
because of perceived incompetence
executing any work in the Company
ΠΑ
ΡΑΡΤΗΜΑ Α
applies the provision in the first sentence
of this paragraph. The validity of these
verses beginning January 1, 2008. "
3. Deleted paragraph 3 of Article 3 of
Law 134/1975 (GG 180 A) and
paragraph 4 of that article
anarithmeitaise 3.
Article 37 Arrangements for geothermal
1. In point i of paragraph 1 of Article 2 of
Law 3175/2003 (GG 207 A) add the
following subparagraph:
"The management may involve a part of
the low-temperature geothermal field."
2. In the third sentence of paragraph 1 of
Article 4 of Law 3175/2003, the word
"five" is replaced by the word "ten (10)."
3. Paragraph 2 of Article 4 of Law
3175/2003
replaced as follows: "2. For sites that
have not been investigated or potential
geothermal fields in leased the right
research. The competition between the
ΠΑ
ΡΑΡΤΗΜΑ Α
contestants refer to expenses for
conducting research in the area under
lease, the kind of research and
development phase in over time
execution and the costs are incurred. If
after the research period specified in the
contract, certified proven geothermal
field and submitted within three (3)
months from the tenant economical
design management
scope, given to him and the right
management, unless the study is
considered by the landlord of a reasoned
decision as wrong, inadequate or
unattractive. In such a case occurs,
automatically, termination of the lease
and proceed submission of bids, as
required by the provisions of this Act. To
be granted the right to manage the
following additional procedure provided
in Article 14, where management
includes the distribution of tempera-
ΠΑ
ΡΑΡΤΗΜΑ Α
nomic power to others. "4. Article 4 of
Law 3175/2003 added paragraphs 5 and
6, and the existing paragraph 5
renumbered 7:
"5. Where are confirmed geothermal
temperature pediachamilis surrounded
by or adjacent to potential geothermal
fields, hiring the right management of
established the right of investigation of
possible low-temperature geothermal
fields can be made uniform with a
tender. The competition of bidders in this
case refers to both criteria of paragraph
2 and paragraph 3 of this article.
6. In cases where the competition for
hiring the right management witnessed
low-temperature geothermal field
declared unsuccessful, is repeated
within one year from the date of adoption
Sveta declared barren. Although the
second contest declared unsuccessful,
the Secretary General of the Region
ΠΑ
ΡΑΡΤΗΜΑ Α
may, on the basis of geological and
economic and technical study prepared
by the IGME, hire the right management
for parts of the geothermal field, giving
priority to rural farms. The lease is a
contest conducted in accordance with
the provisions of paragraph 1 and
timeleti IGME. The competition among
bidders relates to the amount of the
budget, the viability of the investment
and the type of use of parts of the
geothermal field. The lease of the right
to manage parts of the geothermal field
is for ten (10) years. The duration of the
lease may be renewed for additional five
(5) years, subject to the terms of the
contracts and terms of environmental
protection where necessary. When the
lease on a farm in the geothermal field
for the award requires the prior
agreement of NAGREF, provided nos
within one month of the aitimatos.Se any
ΠΑ
ΡΑΡΤΗΜΑ Α
case, after Over five (5) years from the
declaration of barren and the second
contest of this paragraph and in
accordance with the procedure in
paragraph 3 of this may be carried out to
tender for hiring the right management
witnessed low-temperature geothermal
field as a whole, even if are hiring the
right to manage portions of the
geothermal field. In this case, the tenant
the right to manage the geothermal field
is included in the rights and obligations
of the State, as lessor of the above
rental agreements the right to manage
parts of the geothermal field. "
5. The first sentence of paragraph 1 of
Article 5 of Law 3175/2003 is replaced
as follows:
"The Minister of Development adjust the
specific terms and procedure of the
lease referred to in paragraphs 1, 2 and
3 of Article 4 Rights and general
ΠΑ
ΡΑΡΤΗΜΑ Α
management of geothermal fields in the
country."
6. Article 5 of Law 3175/2003 added to
paragraph 2 and the existing paragraphs
2 and 3 renumbered 3 and 4
respectively:
"2. The Minister of Development
eidikoteroioroi regulate the process of
leasing rights management departments
established as geothermal in paragraph
6 of Article 4. In that decision, inter alia
established:
(A) Procedure.
(B) The specific terms of the notice.
(C) The evidence submitted by the
candidates
tenants.
(D) The criteria for evaluating
applications.
(E) The bonds to participate in
competitions;
tion and performance of the contract
ΠΑ
ΡΑΡΤΗΜΑ Α
terms.
(F) The terms of the lease.
(G) The method for determining
minimum and propor-
tural rents. "
7. In the first sentence of paragraph 1 of
Article
9 n.3175/2003 deleted the word
"acquired".
8. Paragraph 1 of Article 9 of
n.3175/2003
deleted the last sentence.
9. Article 9 of Law 3175/2003 added new
PA-
ragrafos 3 as follows:
"3. The control of the research and
exploitation
tation of the geothermal fields and
brought
Inspection of Mines under the Rules
Quarry Mining Operations, of the Rules
Geothermal Operations and Mining
ΠΑ
ΡΑΡΤΗΜΑ Α
Code.
To carry out such checks, inspections
may request the assistance of IGME. "
10. In the 3175/2003 Law added a new
Article 10 as
follows:
"Article 10
Incentives for development of
geothermal energy
1. By joint decision of the Ministers of
Economy and Finance and Development
may lay down specific incentives for the
development of energy
systimatonthermansis - cooling of Article
11.
2. A similar decision may be adopted
specific incentives for the development
of research and exploitation of
geothermal fields. The decision was
issued after consultation with the RAE,
where among the incentives offered,
including the guaranteed selling price of
ΠΑ
ΡΑΡΤΗΜΑ Α
electricity where the geothermal field is
used for electricity generation. "
11. At the end of the first subparagraph
of paragraph 1 of Article 13 of Law
3175/2003 the words "other than the
sale of leasing rights to which Article 7 of
this.
12. At the end of the first subparagraph
of paragraph 1 of Article 14 the words
"except in the case of paragraph 9 of this
article.
13. Article 14 of Law 3175/2003 added
to paragraph 9 as follows:
"9. If the exploitation of low-temperature
geothermal field exclusively distribute
thermal energy farms, the heat
distribution license granted by the
Minister of Development after
consultation with the relevant Region.
The Minister of Development sets out
the specific terms of the license
distribution of the preceding paragraph,
ΠΑ
ΡΑΡΤΗΜΑ Α
which should, inter alia, to ensure that
the public interest, the obligation
transparent trading conditions,
determining the methodology for
calculating tariffs, compliance safety
conditions and environmental protection,
how to check compliance with the terms
of the license revocation process it and
provide any guarantees. "
Article 38 Insurance ELGA - Regulation
Scholarships
Ministry of Rural Development and Food
1. The provisions of paragraph 3,
paragraphs a and b of Article 7 of Law
2945/2001 (GG 223 A) continue to apply
amended are as follows:
"3.a. Since the entry into force of this
law, the objects of insurance and the
insured risks defined in Articles 3 and 3a
of Law 1790/1988, only those directly
insured or those defined in the
Regulations of ELGA insurance, in force
ΠΑ
ΡΑΡΤΗΜΑ Α
at the beginning force of law. Insurance
in accordance with the above regulations
by amendment.
b. Decisions of the Ministers of Economy
and Finance, Rural Development and
Food, issued upon recommendation of
the Board of ELGA and published in the
Gazette, set the start time and
conditions of insurance and risk
insurance articles to Articles 3 and 3a
Law 1790/1988, which is not directly
secured in the previous case a. In those
decisions determine the amount of
expenses incurred and the method of
coverage2. After paragraph 7 of Article
10 of Law 3698/2008 added to
paragraph 8 as follows:
"8. a) The Minister of Agriculture will
establish the payment of grants under
paragraph 7 of this article.
b) The Secretariat for the Committee
referred to in paragraph 7 of this Article
ΠΑ
ΡΑΡΤΗΜΑ Α
shall be entrusted to the Directorate of
Education of the Ministry of Rural
Development and Food. The Minister for
Rural Development and Food, as
Secretary of the Commission, his
deputy, a member of staff of that
Department. "
Article 39 contiguous Functional
Integration Principle
Hospitality Complexes
Contiguous and intersected by natural or
artificial obstacle to the main hotel
accommodations may be receiving
approval from the competent services of
the Greek National Tourism Organisation
(EOT), functional integration, and be
granted a single Special
Operating signals (ESA) with the
following conditions:
1) The hotels are adjacent to or
intersected by natural or artificial
obstacle and has
ΠΑ
ΡΑΡΤΗΜΑ Α
presented by the legal adoption above
the ground or under-
Hi crossing.
2) The hotel units belonging to property
the same natural or legal person.
3) The hotel complex is main-xenodo
cheiaka accommodation of the same
type and rating
in stars.
4) be adopted and implemented the in-
yfi
halons legislation necessary building
permits.
5) There will be no modification
(enhancement or
decrease) the rate or coverage of each
building
synenoumenon of business.
6) There will be no enhancement of the
total number of beds in combination with
hotels.
7) The common spaces cover the entire
ΠΑ
ΡΑΡΤΗΜΑ Α
capacity of a single unit.
8) In case of future re-independence of
one or more business units created will
be fully cover the legal, technical and
quality standards applicable at the time
epanakatatmisis them.
Article 40
1. The validity of the provision of
paragraph 2 of Article 12 of Law
3631/2008 shall be extended after its
expiry on 31.12.2008 until 31.12.2009.
By the same date of the applicable
provision of the second sentence of
paragraph 1 of Article 35 of Law
3419/2005. 2. The validity of Law
3653/2008 (Official Gazette 49 A) begins
to
1.1.2010 unless otherwise specified in
individual orders. The preceding
paragraph shall be valid from 1.1.2009.
41
1) To Greek government represented by
ΠΑ
ΡΑΡΤΗΜΑ Α
the Minister of Tourism or any person
specially authorized by the Minister that
it may recommend SA named
"AGRICULTURAL TOURISM AND
RECREATION FORMS IPIES SA and
the distinctive title" AGRO.T. I.M.A. SA
to build and the process of implementing
the policy of the Ministry of Tourism on
rural tourism and mild alternative forms
of tourism, under the principle of
sustainable anaptyxis.2) Toarchiko
share capital thaanerchetai minimum the
sum of three hundred
thousand (300,000) euros, divided into
shares which are entirely borne by the
Greek government and non-transferable.
Suppose, say suppose that a new, say from Corinth, using the off plan property
of his grandfather and some of his own funds with small loans are considered a
business opportunity to encourage the Government to establish a photovoltaic
installation. Logical is not it? Let us see the continuity. She took her new history
seriously the government and starts with aspirations to joining the small and
medium sized business of energy. Watch now (but carefully) what is to happen
to the poor man who believed the Greek state and tell me whether or not the
heavy work of "Native Greeks" even the (otherwise simple) story of
photovoltaics.
Deite six "steps of death 'aspirations and expectations of each new or old
businessman who trust the Greek state and the incentive to advertise that,
ultimately, the sole purpose of creating impressions for political exploitation.
* Step One: You need to go to Tripoli to find the Tax Office Paleontology (!!!)
and ask for an opinion that there are no findings of paleontology at the site in
order to be able to create the unit ... (Similar paper is to equip each person in all
regions of the country)
* Step Three: We go to Patras and take the tax office there Antiquities paper
that there are no antiquities in the depths of the land of ... Will you tell me how
to justify these services are functioning and how volepsoume "our children" in
the state. Right. You are right ...
* Step Four: You should go to the Canal District to request permission to create
the desired unit.
* Step Five: Here things are made from gray, brown and very dark. Why should
I go to Planning permission for solar plant that will create unzoned city.
ΠΑ
ΡΑΡΤΗΜΑ Α
Moreover, such units are in fact out of plan and not in the draft next homes,
schools and hospitals. But come the Poledomia Corinth (and all services
Planning of the country) have not gotten instructions for licensing photovoltaic
units outside the city plan. We know it's going to get instructions, a joint
ministerial decision of the Ministers of Public Works and Ministry of
Development to be issued in 2006 (!!!) when given the number 3468 into law
that is supposed to help in every way those who want to become operators of
alternative energy and specifically solar.
Know but expect the decision for 40
months! The same stakeholders. Just
wait ... and please Forces service them
find a solution. And here is starting
bachalo ... Why do the planning agency
(normally also) that the service is
convenient to cover their backs. Other
Housing are asking for environmental
permits as factories (thereby reversing
the opinion of the European Union that
photovoltaics do not harm the
environment). Others consider solar factories and factory buildings and seek
appropriate papers and studies. Other applications are frozen because they do
not know what to do ... So our new from Corinth wait (along with perhaps
hundreds of others concerned) when it will decide by the Ministry of
Development Ministry to clarify the situation.
* Step six (desperation): The new Corinth frustrated by this situation is trying the
option of also gave the government not to lose the (voter) customer ... It starts
to get permission to install the unit in a large building available within the project
according to the motives of the 3734 Act in force from January 2009 to
strengthen (supposedly) related diotikes and other initiatives. What comes
across though? On the Planning Agency to request an environmental permit
because the PV is 21 kilowatts. But you know what is going to tell an
environmental permit to be approved by the Ministry? More or less the unit
should be set up around the moon ... and asks the man. Well, do not tell the EU
that photovoltaics do not harm the environment? Have said Yes to the
European Union. But these are koutofragkoi. We anticipate Ellinares in our
legislation that impacts on the environment not only solar panels up to 20
kilowatts. Since there is more danger and death throughout the world ... These
we believe and if you likes. Furthermore we will set up shops with "adeioules"
and other products trading ... How dare the koutofragkoi also tell us how we are
doing the "work" we ... george.kraloglou @ capital.gr
ΠΑ
ΡΑΡΤΗΜΑ Α
exactly on this issue have become the first communications while not
subsidizing the purchase of the system has two well.
- Does not open books TEVE etc, is off the electricity bill
- Sell 0.55 euros per kilowatt hour when the parks to sell medium and large 0.45
0.41
- Maximum deployment 10KWp
related links
http://www.express.gr/afieroma/photovol ... 70705.php3
http://www.express.gr/news/ellada/17208 ... 72088.php3
http://www.express.gr/afieroma/photovol ... 71905.php3
Watch it:
Incentives to install solar on rooftops,
with simple procedures and increased
selling price to PPC's electricity
generated from the sun, said
Development Minister.
As Mr Kostis Hatzidakis, the installation
of photovoltaics will be no red tape in
planning without having to open books to
the tax office, without taxation or
licensing by the Energy Regulatory
Authority and the Ministry of
Development. On blocks the installation
will be by decision of general meeting of
owners and a majority laid down in
Regulation PPC buys energy to produce
solar panels to 55 minutes per kilowatt
ΠΑ
ΡΑΡΤΗΜΑ Α
hour price for those contracts signed in
2009, 2010 and 2011 and is guaranteed
for 25 years indexed. Under these
circumstances, the return on investment
will be made over approximately five
years. The PPC will set off the account
with the amount of power bought by the
household. If the values are greater than
charges for electricity, the account will
be credit.
(*) 31.12.2001
The evaluation of all applications
submitted until 31.12.2001, made by the
RAE with the technical assistance of
CRES. The process and evaluation
criteria specified in Regulation Licensing.
Based on the criteria of Article 9 of the
Rules of Licensing of Production and
Procurement, and as defined in Article 3
of N.2773/99, referred to the feasibility of
ΠΑ
ΡΑΡΤΗΜΑ Α
energy projects, prepared by the RAE,
the "Guide for the Evaluation of
Applications for Electricity Production
from RES and CHP small. The full text of
the "Guide" is published on the website
of the RAE. Detailing all the evaluation
methodology, which ensures a
transparent, objective and equitable
treatment of all applications. The
evaluation results, to appear in the next
column of Table 1. It includes the
assessment of applications involving in
southern Evia Laconia, which have very
high wind potential. The reason for the
postponement of the first evaluation was
the need to carry out extensive support
network of high voltage electricity, which
will require a period of 4 to 5 years to
take place and, secondly, that because
of the large number of applications
received, it was necessary be preceded
by appropriate spatial arrangement to
ΠΑ
ΡΑΡΤΗΜΑ Α
minimize environmental impacts and to
avoid legitimate reactions of the people.
In Article 2 of Law 2941/2001 provides
for the creation of "Special Framework
for Spatial Planning and Sustainable
Development" for renewables within
protected areas and also provides that
until the adoption of this, the
arrangement will be made after
consulting the Division of Planning
Ministry. Under the above arrangements
and in collaboration with relevant state
and regional authorities, sought to
minimize the problems caused by the
use of energy sources renewable energy
in general and specifically in the areas
mentioned above. In parallel, the DEI
proceeds to final design of the
necessary support networks. According
to a preliminary study, which has already
taken place, the network infrastructure
created will allows connecting wind
ΠΑ
ΡΑΡΤΗΜΑ Α
farms to the total power 530 MW in Evia
(including the islands of the Cyclades to
the mainland interconnected system)
and up to 400 MW in Laconia . Also, the
planned expansion of the system to
Turkey, the level of 400 kV will allow for
significant absorption of wind power in
the region of Thrace. The RAE has a
favorable opinion and the Ministry of
Development has issued production
licenses for 230 MW of wind power
plants in the region, who will be able to
connect after the extension of the
system. With the creation of such
infrastructure can be used long term, the
current major energy source renewable
energy that exists in these areas.
Regarding the impact on the
commitment of land to install wind farms
to the above upper limits on worst case
of N. Evia showing the highest density of
states that cover more than 1% barren
ΠΑ
ΡΑΡΤΗΜΑ Α
(especially grassland) area of the total
surface, even without binding the most
part the use of land cover. (This
assessment is the view that wind farms
consisting of wind turbines occupying an
area of 200 meters in diameter each).
Specifically, the first column of Table 2
(a) shows the partition of the country by
sharing applications have been
authorized to establish or so and are in
operation or under construction. On the
next show wind farms which have
expressed a positive opinion of RAE
(until 31.12.2001). Certainly a significant
number of applications that have been
licensed for production is not certain that
there will be for several reasons. But I
new applications submitted in the
coming years will be replaced by others
of not less total power by choosing the
most appropriate job, due to better
knowledge of the available wind
ΠΑ
ΡΑΡΤΗΜΑ Α
resources and the overall experience
already acquired. Given the pace at
which they continue to apply for license
production of renewable energy projects
and other exploitable resources
estimated by region of the country, the
third column of Table 2 (a) is the power
per area is estimated to be installed by
2010, however, under certain conditions
set out in paragraph 6. Finally, the last
column of Table 2 (a) is the
corresponding energy can be produced,
taking into account wind conditions by
region. 2
Table 2 (a). Wind (*)
Region subject to License Installation
and Operation (MW) By Permission of
favorable opinion RAE (MW) Sub-Total
(MW) on estimated Additional Features
Up to 2010 (MW) Total (MW) Estimated
Annual Production (GWh)
THRAKI762793551505051239MAKEDO
ΠΑ
ΡΑΡΤΗΜΑ Α
NIA04747150197449IPEIROS0001010K
RITI7255127100227677NISIA44110154
70224706ST.
ELLADA2174176150326743PELOPON
NISOS402482881204081002DYTIKI
ELLADA026265076161EFVOIA-
ANDROS-
TINOS248152633506131879LAKONIA2
996125150275723ATTIKI031311001312
99SYNOLA51210811593140029937894
18
Table 2 (b) given the relevant
information to the right on Small Hydro,
which is the second largest source of
renewable energy.
Table 2 (b). Small Hydro (*)
Region subject to License Installation
and Operation (MW) By Permission of
favorable opinion RAE (MW) Sub-Total
(MW) on estimated Additional Features
Up to 2010 (MW) Total (MW) Estimated
Annual Production (GWh)
ΠΑ
ΡΑΡΤΗΜΑ Α
THESSALIA21, 256,4127,665;
0032.6657 MAKEDONIA24,
2121,7545,9610,0055,9698 IPEIROS13,
9679,5093,4610,00103,46181 KRITI0,
600,651,250,001252 F. ELLADA27,
1340,3767,5015,0082,50145
PELOPONNISOS4,
7013,6818,385,0023,3841 WEST
ELLADA9, 1125,2334,3415,0049,3486
ATTIKI0, 630,240,870,000,872
SYNOLA101,
59187,82289,4160,00349,41612 (*) Up
31.12 .2001
The biomass plant for which it expressed
positive opinion of the RAE amounts to
around 87MW, the total 360MW
received. The reasons for rejecting the
proposals were mainly the failure to
obtain the raw material. Most of those for
which he expressed a positive opinion of
RAE were exploiting the existing landfill
gas and agricultural waste.
ΠΑ
ΡΑΡΤΗΜΑ Α
The other renewable energy
technologies is estimated that it could
contribute substantially over the next few
years
In particular, photovoltaic technology is
tried and true penetrate the electricity to
a limited extent, but still inefficient
because of high investment compared
with wind and small hydroelectric their
cost. Substantial penetration of PV
system output requires strong support or
subsidize the high investment (eg in the
range of 80-90% of the cost of
establishment) or by subsidizing the
energy produced from them (price levels
of times higher than the present for
renewables). Admittedly, the estimated
amount of their payments should take
into account the benefits for the power
system due to distributed generation,
particularly for small solar installations in
residential and industrial buildings, so
ΠΑ
ΡΑΡΤΗΜΑ Α
the production is right on consumption
and that the maximum production
coincides with peak demand for
electricity and has relatively small
fluctuations. The possibility of producing
electricity from geothermal energy is
mainly located on the islands of Milos,
Nisyros and lesbians. By applying
modern technology in the extraction of
geothermal fluid, which can avoid
adverse environmental impacts, and the
interconnection of islands adjacent to
them (or the mainland) with submarine
cables, it is estimated that it would be
possible to use the energy that source in
the near future. The economic viability of
these facilities with the current system
requires a deeper examination will be
made by the RAE, in general the best
way to test electrical island groups, such
as the Cyclades, in cooperation with
local bodies and government authorities.
ΠΑ
ΡΑΡΤΗΜΑ Α
5
The share of renewables in total
expected investment in the energy
sector in Greece
Direct Investment in Energy (in million
Euro 2001) Expected investment by
2005 Expected investments from 2005
to 2010
ΠΑ
ΡΑΡΤΗΜΑ Α
Power Plant
- Private Natural Gas Units 1200 1320
- Investment PPC - Production 1050
1000
- Private Hydroelectric Projects 100 350
- Renewable Energy 950 1500
Total plants 3300 4170
Electricity Networks
- Transfer 450 800
- Distribution 1750 2500
Total Network Power 2200 3300
Natural gas
Distribution of Cities 350 800
Infrastructure System Pipe 160 500
Total Gas System 510 1300
Other energy sector projects 450 750
GRAND TOTAL 6460 9520
Flowchart.
Οικισμ οί
Ισοϋψείς Καμπύλες
ΠΑ
ΡΑΡΤΗΜΑ Α
Χρήσεις Γης
5. PROTECTION CRITERIA
Under current law, there are areas within
which construction activities or any other
activities that may cause deterioration of
the natural and cultural environment is
strictly prohibited. So lopon identified the
following constraints:
Areas Natura: Created a patch to
establish a zone 200 m from the
boundaries of Natura including in the
same area as designated by the Ministry
in order not to allow the use of specific
zones for the installation of
photovoltaics.
World Heritage Sites: Created a patch to
establish a zone of 3 km from the
ΠΑ
ΡΑΡΤΗΜΑ Α
boundaries of World Heritage sites
(referred to the Petrified Forest)
including in the same region. It is a large
area in the buffer zone would impose the
existing law and international
regulations.
Other Sites: The archaeological sites of
the island, mainly Eressos and Antissa
as the Byzantine Museum of the High, of
great archaeological interest. To satisfy
the above criterion was based on
legislation, a protection zone of 500 m of
line, which includes the same areas.
Protecting Settlement: Done
classification of settlements according to
population, because under the existing
legal framework for settlements where
the population exceeds 2000 people, the
location of photovoltaic bounded
distance beyond 500 m. For settlements
with a population of 2,000 people, the
proper distance is 250 m beyond the
ΠΑ
ΡΑΡΤΗΜΑ Α
limits. These distances are intended to
prevent pollution from reflections of the
park in the settlements.
Term Road Network Protection Core:
Created a protection zone around 500 m
from the main road. The existing legal
framework has gaps, so that this area
was arbitrarily but according to those
applicable to the settlements, to avoid
possible reflections from the facility to
the highway.
6. EXCLUSION ZONES
To create exclusion zones should the
individual patches containing the
restricted areas for siting solar to
combine (join) between them. This
created a unique patch of exclusion, as
shown in Figure 3 below.
Figure 3: Building Exclusion Zone from
individual Dressings
9. PROPOSED AREAS
So having to define exclusion zones and
ΠΑ
ΡΑΡΤΗΜΑ Α
areas of suitability should identify
suitable sites for siting of photovoltaic
systems. To make this possible, have
the appropriate soils to remove parts
contained within the exclusion zones.
Figure 1: Proposed Establishment of
Regional
10. RESULTS
As seen from the maps below, the
appropriate areas for siting the plant, are
scattered throughout the island, most of
them located in the northeast and
southwest of the island. The maps that
follow show the final proposed sites
based on land use and occupation of
land. Watching them carefully, we see
that most proposed sites are covered
with grassland and a few bushes.
Regarding the area they occupy, we see
that most sites have an area of more
than 500 acres, which is positive
ΠΑ
ΡΑΡΤΗΜΑ Α
because the optimal performance of the
facility is directly related to surface area
ΠΡΟΣΤΑΤΕΥΟΜΕΝΕΣ ΠΕΡΙΟΧΕΣ
Α. Ζώνες Αποκλεισμού Περιοχών
Α. Περιοχές Natura - πολυγωνική
Natura - πολυγωνική
Β. Ζώνες Αποκλεισμού Οικισμών
Β. Οικισμοί - πολυγωνική
- πολυγωνική
Γ. Ζώνες Αποκλεισμού
Γ. Αρχαιολογικοί Χώροι - πολυγωνική Αρχαιολογικών Χώρων -
πολυγωνική
ΠΑ
ΡΑΡΤΗΜΑ Α
Δ. Ζώνες Αποκλεισμού Μνημείων
Δ. Μνημεία Παγκόσμιας Κληρονομιάς - πολυγωνική Παγκόσμιας Κληρονομιάς -
πολυγωνική
Ε. Ζώνες Αποκλεισμού Κύριου
Ε. Κύριο Οδικό Δίκτυο - γραμμική
Οδικού Δικτύου - πολυγωνική
ΚΑΤΑΛΛΗΛΑ ΕΔΑΦΗ
Α1. Κατάλληλες Κλίσεις Εδάφους
Α. Ισοϋψείς Καμπύλες - γραμμική
- πολυγωνική
Α2. Κατάλληλος
Προσανατολισμός Κλίσεων -
πολυγωνική
Α3. Κατάλληλο Υψόμετρο -
πολυγωνική
Β. Κατάλληλες Χρήσεις Γης -
Β. Χρήσεις Γης - πολυγωνική
πολυγωνική
Γ. Κατάλληλο Οδικό Δίκτυο -
Γ. Ολικό Οδικό Δίκτυο - γραμμική
πολυγωνική
Δ. Κατάλληλο Δίκτυο Μέσης
Δ. Δίκτυο Μέσης Τάσης ΔΕΗ - γραμμική
Τάσης ΔΕΗ - πολυγωνική
.
ΠΑ
ΡΑΡΤΗΜΑ Α
ΠΑ
ΡΑΡΤΗΜΑ Α
9. PROPOSED AREAS
So having to define exclusion zones and
areas of suitability should identify
suitable sites for siting of photovoltaic
systems. To make this possible, have
the appropriate soils to remove parts
contained within the exclusion zones.
Figure 1: Proposed Establishment of
Regional
10. RESULTS
As seen from the maps below, the
appropriate areas for siting the plant, are
scattered throughout the island, most of
them located in the northeast and
ΠΑ
ΡΑΡΤΗΜΑ Α
southwest of the island. The maps that
follow show the final proposed sites
based on land use and occupation of
land. Watching them carefully, we see
that most proposed sites are covered
with grassland and a few bushes.
Regarding the area they occupy, we see
that most sites have an area of more
than 500 acres, which is positive
because the optimal performance of the
facility is directly related to surface area
ΠΑ
ΡΑΡΤΗΜΑ Α
. Προτεινόμενες Περιοχές με Βάση τις Χρήσεις Γης
Πρόκειται
Με για την
θερμοκρασίες
43,6-46,5. C,
ενδείκνυται
για τη
ΠΑ
ΡΑΡΤΗΜΑ Α
θεραπεία ρευματισμών,
αρθριτισμού, ισχιαλγίας, θερμότερη πηγή της Ευρώπης.
νευραλγίας, ψαμμιάσεως, Είναι χλωρονατριούχες με
χολολιθιάσεως, γυναικολογικών και ραδιενέργεια 1,6-6 μονάδες.
δερματικών παθήσεων.(τηλ.22530- Eίναι θεραπευτικές για
71245, 71323) ρευματισμούς, αρθρίτιδες,
γυναικολογικές και δερματικές
Ιαματικές Πηγές Λουτρόπολης παθήσεις, ισχιαλγίες, κ.ά. (τηλ.
Θερμής 22520-41229, 42768, 41223)
Περιοχή: Πολιχνίτος
Συστήνονται
για την
θεραπεία
ρευματισμών, Θερμοπηγές Άι Γιάννη
Λισβορίου
Πρόκειται για την θερμότερη
γυναικολογικών, δερματικών πηγή της Ευρώπης. Είναι
παθήσεων και παθήσεων χλωρονατριούχες με
κυκλοφορικού. (τηλ 22510-71242, ραδιενέργεια 1,6-6 μονάδες.
71277) Θέρμα του κόλπου Eίναι θεραπευτικές για
Γέρας Βρίσκονται λίγα μόλις ρευματισμούς, αρθρίτιδες,
χιλιόμετρα έξω από την Μυτιλήνη. γυναικολογικές και δερματικές
Με θερμοκρασία 39,5 C είναι παθήσεις, ισχιαλγίες, κ.ά. (τηλ.
κατάλληλες για θεραπεία 22520-41229, 42768, 41223)
ρευματισμών, αρθρίτιδων, Περιοχή: Πολιχνίτος
γυναικολογικών παθήσεων, νεφρών,
πεπτικού συστήματος, χρόνιες
εκβάσεις τραυμάτων κ.ά. (τηλ.
22510-41503, 41504, 24575)
Περιοχή: Μυτιλήνη
1. DEVELOPMENT OF ELECTRICITY
SYSTEM .................... 1
2. FORMS-RES
TECHNOLOGIES ...................................
........... ................................... 3
2.1. WIND ENERGY .............. 3
2.2. HYDROELECTRIC ENERGY .........
3
2.3. SOLAR ENERGY ............. 4
2.4. BIOMASS .............. 4
2.5. GEOTHERMAL ENERGY ... 5
2.6. KYPSELES FUEL ....... 5
3. COST OF PRODUCTION AND
GROWTH REQUIREMENTS OF
RES ....... 6
4. DEVELOPMENT OF THE RES IN
ΠΑ
ΡΑΡΤΗΜΑ Α
GREECE ............................. 9
5. CURRENT SITUATION AND
OUTLOOK ... 11
6. EFFECTS OF RAE: FINANCIAL
SUPPORT OF RES ... 18
7. EMERGENCY ISSUES ... 21
ANNEX I: RESULTS OF PUBLIC
CONSULTATION OF THE RAE TO THE
LICENSING OF ISLANDS IN
RES ................ 22
ANNEX II: DRAFT PROPOSAL FOR
LEGISLATIVE ARRANGEMENT
ISSUES ILEKTROPARAGOGIS hybrid
plants. 23
REPORT OF RAE A N D C O N T I
M E S SOURCES
N E S P E C I A T (A P E) ATHENS
MAY 2002
TABLE OF CONTENTS
1. DEVELOPMENT OF
ELECTRICITY
ΠΑ
ΡΑΡΤΗΜΑ Α
SYSTEMS .................... 1
2. FORMS-RES
TECHNOLOGIES ............ 3
2.1. WIND
ENERGY ............................... 3
2.2. HYDROELECTRIC
ENERGY .................. 3
2.3. SOLAR
ENERGY ................................. 4
2.4.
BIOMASS .........................................
...... 4
2.5. GEOTHERMAL
ENERGY ........................ 5
2.6. KYPSELES
FUEL ............................ 5
3. COST OF PRODUCTION AND
GROWTH REQUIREMENTS OF
RES ....... 6
4. DEVELOPMENT OF THE RES IN
GREECE ........................... 9
5. CURRENT SITUATION AND
ΠΑ
ΡΑΡΤΗΜΑ Α
PERSPECTIVE .......... 11
6. EFFECTS OF RAE: FINANCIAL
SUPPORT OF RES ...... 17
7
required to obtain a certain amount
of energy ("green certificate") from
RES. For the supply of green
certificates developed a secondary
market for "green energy", while the
capital market from conventional
sources.
(Ii) Competition System: issued by
the state competitions for the supply
of RES, which goes to local
consumption in the price of the
competition. The additional costs of
ΠΑ
ΡΑΡΤΗΜΑ Α
RES passed on to consumers
through a special fee.
The issue of selecting an
appropriate support system for
renewable energies in order to
achieve the desired increase in
production from RES, in a
competitive deregulated energy
market, without any significant
burden on consumers feel a strong
all Member States and regulators.
The complexity of the issue
increased by the fact that
renewables are distributed
generation, in many levels of the
power system and each different
form of renewable energy behavior,
and thus the determination of their
contributions and the assessment of
costs incurred in connection network
is not easy. End key is the level at
which each country is the
ΠΑ
ΡΑΡΤΗΜΑ Α
development of RES:
From practice to date shows that
systems based on competition when
offered RES have already
developed some degree and not at
the stage of development. This is
because the conditions created in
the competition can be an obstacle
to the "off" them.
9
Figure 2. Evolution of installed wind
turbines in the EU and worldwide
ΠΑ
ΡΑΡΤΗΜΑ Α
Significant contribution to the
development of renewable energy
was the establishment of the Center
for Renewable Energy Sources-
CRES, which continuously since
1989, founded participate actively in
all efforts to studies of the potential
of renewable energies (wind, small
hydropower development, etc.), the
performance of any kind of
measurement and certification,
technical assistance to private and
government institutions, such as the
Operational Energy Programme, etc.
Remarkable also was the
contribution of PPC to install the first
wind turbines, especially on islands,
and generally the extraction of raw
experience.
The main obstacles to greater
development of renewable energy
were:
ΠΑ
ΡΑΡΤΗΜΑ Α
a) The long and arduous licensing
procedures setup, mainly due to lack
of planning, the inadequate staffing
and training of relevant regional
agencies and the complexity and
ambiguity of existing regulations.
b) The need for substantial
expansion and strengthening of the
electricity network in areas with high
wind potential (eg N. Euboea,
Laconia)
c) Lack of land and general land use
planning, which combined with the
lack of knowledge among citizens
about the benefits of renewable
energy, and even failure from the
beginning of a compensation
provision that would satisfy the
needs of local communities, resulted
in reactions residents.
d) The inability to fully exploit the
high wind potential of the islands,
ΠΑ
ΡΑΡΤΗΜΑ Α
due to technical problems with the
existing cooperation
Dizeloilektrikous stations
10
ΠΑ
ΡΑΡΤΗΜΑ Α
ΠΑ
ΡΑΡΤΗΜΑ Α
5. YF chief STATE CCA I
PERSPECTIVES
55 .. YYFIISSTTAAMEENNI
KKAATTAASSTTAASSI KKAII
PRROOOOPTTIIKKEESS
By N.2773/99 for the liberalization of
electricity, maintaining the status of Law
2244/95, adding that the designated
market prices RES and Cogeneration
regarded as the highest and can be
reduced by administration of License, by
decision of the Ministry of Development,
after consultation of the RAE. It also
provides that every RES bear
administrative charge, equal to a
percentage of sales attributable to the
energy and local authorities. (With MD at
2% of gross revenues). Finally,
N.2773/99 gives priority to absorb the
energy generated by APE to exploit to
the fullest extent permitted by the proper
functioning of the electricity system.
ΠΑ
ΡΑΡΤΗΜΑ Α
On 8/12/2000 the RAE was a call for
applications for production licenses on
the basis of the "Licensing Rules for
Production and Supply of Electric
Energy", adopted by the Ministry of
Development after RAE's proposal, as
defined in Law 2773 / 99. In this
invitation, the response of investors was
very good and continues today. In the
first column of Table 1 below, indicating
the number of requests and the total
power per technology to 31.12.2001.
Table 1. Applications for authorization to
produce renewable energy projects up to
31.12.2001
Technology
RES Hits Positive Opinion RAE (*)
(MW)
Application Number Power
(MW)
Wind 696 11.325 1593
Small power / ktrika 255 629 289
ΠΑ
ΡΑΡΤΗΜΑ Α
PV 13 7 2.3
Biomass 33 361 87
Geothermal 6 335 -
Total 1.003 12.657 1.971
(*) 31.12.2001
The evaluation of all applications
submitted until 31.12.2001, made by the
RAE with the technical assistance of
CRES. The process and evaluation
criteria specified in Regulation Licensing.
Based on the criteria of Article 9 of the
Rules of Licensing of Production and
Procurement, and as defined in Article 3
of N.2773/99, referred to the feasibility of
energy projects, prepared by the RAE,
the "Guide for the Evaluation of
Applications for Electricity Production
from RES and CHP small. The full text of
the "Guide" is published on the website
of the RAE. Detailing all the evaluation
methodology, which ensures a
ΠΑ
ΡΑΡΤΗΜΑ Α
transparent, objective and equitable
treatment of all applications.
The evaluation results, to appear in the
next column of Table 1. It includes the
assessment of applications involving in
southern Evia Laconia, which have very
high wind potential. The reason for the
postponement of the first evaluation was
the need to carry out extensive support
network of high voltage electricity, which
will require a period of 4 to 5 years to
take place and, secondly, that because
of the large number of applications
received, it was necessary be preceded
by appropriate spatial arrangement to
minimize environmental impacts and to
avoid reasonable responses
1 1
residents.
In Article 2 of Law 2941/2001 provides
for the creation of "Special Framework
ΠΑ
ΡΑΡΤΗΜΑ Α
for Spatial Planning and Sustainable
Development" for renewables within
protected areas and also provides that
until the adoption of this, the
arrangement will be made after
consulting the Division of Planning
Ministry. Under the above arrangements
and in collaboration with relevant state
and regional authorities, sought to
minimize the problems caused by the
use of energy sources renewable energy
in general and specifically in the areas
mentioned above.
In parallel, the DEI proceeds to final
design of the necessary support
networks. According to a preliminary
study, which has already taken place,
the network infrastructure created will
allows connecting wind farms to the total
power 530 MW in Evia (including the
islands of the Cyclades to the mainland
interconnected system) and up to 400
ΠΑ
ΡΑΡΤΗΜΑ Α
MW in Laconia . Also, the planned
expansion of the system to Turkey, the
level of 400 kV will allow for significant
absorption of wind power in the region of
Thrace. The RAE has a favorable
opinion and the Ministry of Development
has issued production licenses for 230
MW of wind power plants in the region,
who will be able to connect after the
extension of the system. With the
creation of such infrastructure can be
used long term, the current major energy
source renewable energy that exists in
these areas.
Regarding the impact on the
commitment of land to install wind farms
to the above upper limits on worst case
of N. Evia showing the highest density of
states that cover more than 1% barren
(especially grassland) area of the total
surface, even without binding the most
part the use of land cover. (This
ΠΑ
ΡΑΡΤΗΜΑ Α
assessment is the view that wind farms
consisting of wind turbines occupying an
area of 200 meters in diameter each).
Specifically, the first column of Table 2
(a) shows the partition of the country by
sharing applications have been
authorized to establish or so and are in
operation or under construction. On the
next show wind farms which have
expressed a positive opinion of RAE
(until 31.12.2001).
Certainly a significant number of
applications that have been licensed for
production is not certain that there will
be for several reasons. But I new
applications submitted in the coming
years will be replaced by others of not
less total power by choosing the most
appropriate job, due to better knowledge
of the available wind resources and the
overall experience already acquired.
Given the pace at which they continue to
ΠΑ
ΡΑΡΤΗΜΑ Α
apply for license production of
renewable energy projects and other
exploitable resources estimated by
region of the country, the third column of
Table 2 (a) is the power per area is
estimated to be installed by 2010,
however, under certain conditions set
out in paragraph 6. Finally, the last
column of Table 2 (a) is the
corresponding energy can be produced,
taking into account wind conditions by
region.
1 2
Table 2 (a). Wind (*)
Region subject to License Installation
and Operation (MW) By Permission of
favorable opinion RAE (MW) Sub-Total
(MW) on estimated Additional Features
Up to 2010 (MW) Total (MW) Estimated
Annual Production (GWh)
THRAKI762793551505051239MAKEDO
ΠΑ
ΡΑΡΤΗΜΑ Α
NIA04747150197449IPEIROS0001010K
RITI7255127100227677NISIA44110154
70224706ST.
ELLADA2174176150326743PELOPON
NISOS402482881204081002DYTIKI
ELLADA026265076161EFVOIA-
ANDROS-
TINOS248152633506131879LAKONIA2
996125150275723ATTIKI031311001312
99SYNOLA51210811593140029937894
18
Table 2 (b) given the relevant
information to the right on Small Hydro,
which is the second largest source of
renewable energy.
Table 2 (b). Small Hydro (*)
Region subject to License Installation
and Operation (MW) By Permission of
favorable opinion RAE (MW) Sub-Total
(MW) on estimated Additional Features
Up to 2010 (MW) Total (MW) Estimated
Annual Production (GWh)
ΠΑ
ΡΑΡΤΗΜΑ Α
THESSALIA21, 256,4127,665;
0032.6657 MAKEDONIA24,
2121,7545,9610,0055,9698 IPEIROS13,
9679,5093,4610,00103,46181 KRITI0,
600,651,250,001252 F. ELLADA27,
1340,3767,5015,0082,50145
PELOPONNISOS4,
7013,6818,385,0023,3841 WEST
ELLADA9, 1125,2334,3415,0049,3486
ATTIKI0, 630,240,870,000,872
SYNOLA101,
59187,82289,4160,00349,41612 (*) Up
31.12 .2001
The biomass plant for which it expressed
positive opinion of the RAE amounts to
around 87MW, the total 360MW
received. The reasons for rejecting the
proposals were mainly the failure to
obtain the raw material. Most of those for
which he expressed a positive opinion of
RAE were exploiting the existing landfill
gas and agricultural waste.
ΠΑ
ΡΑΡΤΗΜΑ Α
The other renewable energy
technologies is estimated that it could
contribute substantially over the next few
years
In particular, photovoltaic technology is
tried and true penetrate the electricity to
a limited extent, but still inefficient
because of high investment compared
with wind and small hydroelectric their
cost. Substantial penetration of
photovoltaic generation system to
require strong support or subsidize the
high investment (eg in the range of 80-
90% of the cost of establishment) or by
subsidizing the energy produced from
them (price levels of times higher than
the present for renewables). Admittedly,
the estimated amount of their payments
should take into account the benefits for
the power system due to distributed
generation, particularly for small solar
installations in residential and industrial
ΠΑ
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buildings, so the production is right on
consumption and that the maximum
production coincides with the maximum
1 3
419262728282840109214298
1 4
RES projects licensed by Region
REGION Small Wind power / camera
Geothermal Biomass PV TOTAL
IF. Macedonia - Thrace POWER (MW)
339.15 0.75 0 9.5 0 349.40
PLITHOS 24 1 0 1 0 26
ATTICA POWER (MW) 31.2 0.87 0
35.38 0 67.45
PLITHOS 2 2 0 4 0 8
NORTH AEGEAN SEA POWER (MW)
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22.5 0 0 0 0.01 22.51
PLITHOS 21 0 0 0 1 22
WEST GREEK POWER (MW) 140.2
34.34 0 0.9 0 175.44
PLITHOS 6 13 0 1 0 20
VALIDITY OF WESTERN MACEDONIA
(MW) 0 19.84 0 0 0 19.84
PLITHOS 0 0 9 0 0 9
Epirus POWER (MW) 0 95.31 0 16.09 0
111.40
PLITHOS 0 29 0 2 0 31
Thessaly POWER (MW) 90.95 28.28 0
2.07 0 121.30
PLITHOS 5 16 0 2 0 23
VALIDITY OF CENTRAL MACEDONIA
(MW) 47.2 27.23 0 12.38 0.6 87.41
PLITHOS 4 25 0 3 2 34
CRETE POWER (MW) 110.53 0.65 0
5.42 0.83 117.43
PLITHOS 23 1 0 1 7 32
IONIAN POWER (MW) 10.8 0 0 5.42 0
16.22
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PLITHOS 2 0 0 2 0 4
SOUTH AEGEAN POWER (MW) 96.46
0 0 0.5 0 96.96
PLITHOS 35 0 0 1 0 36
PELOPONNISOU POWER (MW) 406.61
14.68 0 19.54 0.5 441.33
PLITHOS 25 7 0 4 2 38
GREECE CENTRAL POWER (MW)
514.5 58.72 0 0 0 573.22
PLITHOS 45 28 0 0 0 73
TOTAL POWER (MW) 1810.1 280.67 0
107.2 1.94 2199.91
PLITHOS 192 131 0 21 12 356
1 5
The share of renewables in total
expected investment in the energy
sector in Greece
Direct Investment in Energy (in million
Euro 2001) Expected investment by
2005 Expected investments from 2005
to 2010
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Power Plant
- Private Natural Gas Units 1200 1320
- Investment PPC - Production 1050
1000
- Private Hydroelectric Projects 100 350
- Renewable Energy 950 1500
Total plants 3300 4170
Electricity Networks
- Transfer 450 800
- Distribution 1750 2500
Total Network Power 2200 3300
Natural gas
Distribution of Cities 350 800
Infrastructure System Pipe 160 500
Total Gas System 510 1300
Other energy sector projects 450 750
GRAND TOTAL 6460 9520
1 6
6. EFFECTS OF RAE: FINANCIAL
SUPPORT OF RES
66 .. ENNEERRNGEEIIEESS TTISS PP
CR AAAAPEE:
OIITTKKIOORRNNIIOOXXMI IIKKTTI
OONN
A key prerequisite for the development
of renewable energy is economically
viable investment. Unless there are
dramatic reductions in the costs of
renewable energy projects as provided
for at least the next few years, and
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correspondingly large increase in the
cost of conventional sources of
production, it is necessary to continue in
various ways to strengthen them. The
target for large-scale penetration of
renewables requires activation of
appropriate financial tools that should
satisfy at least the following:
1. To have a lasting and stable nature in
order to facilitate bank financing of
projects.
2. Be compatible with market
mechanisms of the liberalized electricity
market and avoid distortions of
competition
3. Integrate external market costs that
are required to meet such a way that
reflects the desire of payment
(willingness to pay) for consumers to
minimize the loss of total welfare
4. Be cost effective to maximize
efficiency in renewable energy at the
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lowest possible cost.
1 7
that need to be built to connect the EIA
System.
• In order to achieve the objective stated
in the previous paragraph, a part of
renewables projects should be built
without subsidy. For these projects are
necessary to implement new financial
support mechanisms that should meet
the four criteria mentioned above.
1 8 1 9 • •
become a very shorter than that
calculated by the PPC at the moment.
Finally, the RAE and exploited the
relevant provisions of the Code
Administration has standardized and has
given appropriate instructions to HTSO
the procedural manner in which will be
financed and the projects expansion
engyodotithoun network of high voltage
needed for renewables.
In conclusion, the effects of RAE times
are as follows:
1. Positive opinion for MASM (5-year
development program of high voltage
ΠΑ
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system) proposed by HTSO an
obligation of the PPC. The new MASM
included for the first time in a special
project of Thrace, the project Euboea,
Laconia and other connection works
RES.
2. Notice the positive opinions of the
RAE for production licenses in South
Evia, Andros and Tinos
3. Presentation of draft law on
expropriation of large high-voltage
networks of national importance
4. Complete the process of financing
and providing guarantees to investors
ANA to commence as soon as the
systems work Euboea and Thrace (the
work of Laconia and other RES projects
are simpler).
5. Complete cooperation with Ministry
and Regions to address the land
question on the wind of southern
Laconia and Attica
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6. Monitoring the progress of RES
projects in accordance with the quarterly
report cards, and clearing the registry
from projects that are either abandoned
or unduly delay the responsibility of
investors (the objective is not a
commitment positions by investors who
are not going projects)
7. Depending on the programming of
each non-interconnected island notice
the extra power available for renewable
energy in the coming years
8. In cooperation with the initiative of
ELFORES, complete proposal for the
exploitation of geothermal energy
9. Proposal for development of hybrid
systems in large islands
10. Proposal for further simplification of
the licensing process
11. Specific studies
Green certificate system
Distribution Network and Distributed
ΠΑ
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large-scale production
$ Thnikous resources by 20%.
Workshop: Chamber of Commerce
Athens-PPC
I. ΘΕΜΑΤΑ ΑΓΟΡΑΣ
b1,Q1
Π αραγω γο
In Greek wholesale market for
Electricity Participants:
¬ Inject The Electricity System
Manufacturers and Importers.
¬ The Apomastefontes Electricity
from the System Suppliers,
Exporters and Consumers
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Aftopromithefomenoi.
Η Μ ΕΡΗ
€/M W h
CAP
ΟΤΣ0
ΟΤΣ1
Συνολική
Καμπύλη
Προσφορών
ΜΤΠο
L0 L1 L, Syste
ΜΤΠ1
5. Import-Export
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6. Minimum Specifications
7. EIA UnitsΈ
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€/MWh
7. UPLIFT
CAPinvolved in the Greek
All plants
electricity market receive 35.000 € /
MW and year for each MW of
available force. With 10.000 MW
available in the system, the amount
paid by suppliers annually for this
purpose is the order of 350 million
€ / year. This amount does not
appear in public during the
liquidation of the wholesale market
and would normally create an
additional amount (UPLIFT) to be
added to the OTS. Generally, any
additional amounts in nature
(UPLIFT) created (eg due to pricing
of renewable energy in a
predetermined management fixed
price) would increase the final OTS.
Otherwise, the OTS does not mirror
the actual cost of production and
doesΟΤΣ not give a real signal to
consumers to reduce their
consumption and investors to build
new plants in the system.
Επιδότησηπρ
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III LEGAL FRAMEWORK
The current legal framework for
liberalizing the electricity market
based primarily on the Law
2773/99, which established under
Directive 96/92/EC.
The Directive 96/92/EC modified
but not repealed by Directive
2003/54/EC later. Downstream of
Directive 2003/54/EC, Laws
3175/2003 and 3426/2005 is not
abolished, as were, Law 2773/99,
but:
• the amendment in a few spots to
adapt it to only some of the
requirements of the new Directive
2003/54/EC.
• left unchanged concepts that
existed in Directive 96/92/EC but is
incompatible with the newer
Directive 2003/54/EC. Result of this
is to remain in the Greek concepts
such as laws the term
"autoproducer" which is now
incompatible with the current EU
law.
• integrating the predicted HTSO
Manager Distribution Network - an
integration that have been done by
July 1, 2007 but was never even
discussed to materialize.
• institutionalize the participation of
PPC forever equity HTSO by 49%
(whereas the original Law 2773/99
provided for a gradual reduction of
this rate as new producers enter
the market).
That said, should, whatever final
form it will take the 3rd package for
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the Liberation of Market Power, to
become as soon as possible
following legislative changes:
1. Eliminate the definitions were in
96/92/EC and transferred to the
Greek law 2773/99, 3175/2003 and
3468/2006, etc. and there is the
Directive 2003/54/EC, which
completely abolished 96/92/EC.
2. To ensure the independence of
DESMIE from PPC to adhere to the
provisions of Directive 2003/54/EC
and repealing forever participation
of PPC in 49% of the share capital
of the Hellenic Transmission
System Operator.
3. To review the rules of law
3426/2005 which provides for the
integration of the Hellenic
Transmission System Operator
Distribution Network.
4. The System Operator must have
financial independence and self-
reliance and have the necessary
human and financial resources and
adequate facilities for maintenance
and expansion of the transmission
so that it can fulfill its tasks as
described in Directive 2003/54 /
EC.
5. Correct the Codes towards the
restoration of the System Marginal
Price at the proper and correct
fluctuating price levels to reflect the
true marginal cost of production
system in each hourly period.
Highlights: Besides the issues of
imports, Water Management,
Technical and Least UPLIFT,
mentioned above, should be
specified and handled Aichmiakon
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Units, which must be integrated into
the Grid system, without causing
major distortions in the energy
market.
6. To establish the relationship
between regulated tariffs and
market lianemporikis OTS and to
distinguish between tariffs on key
components (Clause Production
Cost + UPLIFT + Transport +
Distribution + Marketing) to be
transparent the costs of monopoly
segments of the transportation and
distribution.
IV. PROCEDURAL MATTERS
1. The new draft law should include
all articles of the Directive
2003/54/EC, followed by the
corresponding articles of the draft.
This will ensure the completeness
of the transposition into Greek law.
Any failure to transpose the
directive of an article in the draft
law could be justified.
2. After thus transposing Directive
2003/54/EC on the bill will be
added to bill the articles mentioned
in article removal or maintenance of
the existing laws now 2773/99 (eg
Article 34 on security personnel
PPC to be maintained in the new
law) since the removal or retention
is consistent and compatible with
the spirit of Directive 2003/54/EC.
3. Finally, the new draft law should
be independent text that the reader
has no need to back to older
ΠΑ
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existing laws.
4. Should the market trends to be
monitored continuously with the
introduction of various indicators
with which to monitor the degree of
conformity of the electricity sector
to the requirements of Directive
2003/54/EC.
A major indicator of the degree of
liberalization a market index,
Herfindahl - Hirschman Index (HHI)
index is defined as the sum of
squared market shares of all
players competing this. In the case
of absolute monopoly owns 100%
of a market then this indicator takes
the maximum value, ie 1002 =
10,000
Contents
- CoE 2514/2009 [Fines for violation of
environmental law].
-
CoE 2514/2009
[Fine for violation of environmental legislatio
Key considerations
crisis
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Photovoltaic panels 90 or 140 Watt / p
DIY solar at half the cost!
Here we present the construction of a
solar panel 90 Watt / p (cell size
125Ch125mm) or 140 Watt / p (cell
size 156Ch156mm). Such a
photovoltaic generating from 500 KWh
to 800 KWh per day or 20 έως 30
KWh per month in summer and 12-18
KWh per month at a mean winter. We
are able to provide the energy
required per day for lighting in areas
3-4 4-5 hours, a 21 "TV for 3-5 hours,
the laptop for 3-5 hours, charging
mobile phones, other gadgets, fan etc.
! If you build it ourselves, we can win
up to 400 million compared with the
ready to purchase! For starters let's
see in detail all the materials you will
need to build the solar collector. At the
end of this article there link to a page
with videos of construction:
The PV-modules:
The main part of a solar collector
(panel) is of course the individual
small photovoltaic (or solar cells)
which collect sunlight and convert it
into electricity. The PV data we use
here is very high performance
crystalline (approximately 15%). Each
photovoltaic element gives
approximately 0,6 volt and a little more
than 2,5 Watt and the 125Ch125mm
the 156Ch156mm 4,0 Watt. The
photograph depicts a polycrystalline
PV element. The rule in the solar
panel is to have 36 such items, with a
minimum of 32 or 33 points. So,
linking 36 such cells in series have
exit 36 X 0,6 V = 21,6 Volt. The upper
side of the PV element with shades of
blue (the front, is shown in the picture)
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is negative and the bottom (behind the
gray side is not shown) positive. Over
in each cell there are "guides" two
minute ride on which we stick to the
specific cable (flat kalodiotainies)
interface electric soldering iron 40 έως
60 Watt. The kalodiotainia already
impregnated and does not need wellΗ
καλωδιοταινία διασύνδεσης:
The recent fires and a few years ago a large earthquake are two examples of
the need to be prepared to face the consequences following from such
disasters. The upcoming (or already started?) Financial crisis may affect oil,
energy, electricity and elsewhere.
Usually, the problems we must face to do with the stream, drinking water and
cooking, lighting, communications and transport. Under plans survive without
power after natural disasters will be continuously added new articles to answer
exactly these needs. More specifically, how can the solar electricity from
photovoltaics to help in this direction.
Solar electric bicycle!
1. First order from a carpenter finished two wooden boxes as in the photo on
the left. One box should be slightly smaller than the other so that the little box to
fit inside the large, leaving about 3 cm gap from the sides and bottom. This gap
will fill with crumpled pieces of newspaper for insulation.
2. From a glass crafts order a piece of glass thickness 5 mm, with dimensions
such as to cover the entire top of the large external box (like a cap).
3. Cover interior walls of the small box with foil to reflect the light does not reach
directly to the pot cooking on it by the reflection (photo on right). Keep the glue
we use is non-toxic at high temperatures. On the basis of internal small box,
place a piece of sheet metal or dark.
4. Place a tape of foam (like that used for insulation in windows) around the
upper part of the two boxes that touches the glass. Beware of the possible
leakage of air out of little box when mounted on the window.
5. Finally, we make (like a cap) and a reflector made of wood and tin foil, which
reflects more light in the solar oven for even greater efficiency.
A slight tilt toward the sun increases the efficiency. The container must have lid
and made of metal and dark, preferably black. Also, not very big (barely able to
contain the food).
If you want an economical and handy solar cooker, we can use cardboard
boxes and instead cap glass, a transparent plastic sheet oven (sold in
supermarkets). The performance and durability of the oven but it will be much
lower.
The test of the solar oven
The test was in April with an outside temperature about 23 degrees C and
sunny. The digital thermometer, as shown in the pictures below, shows the
inside of the oven 139 degrees C! The burger was baked well in about 90
minutes, and the sausages that followed!
The next day I prepared a steak, which, because it was quite thick, baked in
about 3 hours. General chunks, potatoes and beans need more time, while the
thin pieces of meat, pasta (rice, pasta in a little water) and vegetables like
ΠΑ
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considerably less time.
Solar air heater - Heating without power!
Solar space heating application - Solar Heater
The construction will show you here, you can warm a room in winter (the days
can be cold but it is sunny, even in part).
The solar panels are not suitable for heating a space, because the conversion
of solar energy into electricity and then again convert electrical energy into heat
means huge losses, making the solution of photovoltaic inefficient. Here
however, we will convert solar energy directly to heat, warming the air.
The solar air heater (solar heater) is very easy to manufacture and very cheap!
To me it cost about 30 euros in materials and 2 hours of my time!
This will see here is very small and because of this small area is suitable for a
small space like a small store a small camper, etc. (If you put two such panels).
Building but in the larger (and / or placing more) and can heat as larger spaces.
For example, here is a collector is 50cm wide and 100cm in height, is an area of
0.5 m
A room for example 10 m needs 1 / 5 of the surface collector, ie 2 m solar
collectors like this cooler.
So for an area 10 m will make a solar air heater (collector) with an area four
times greater than 0.5 m, ie a manifold with dimensions 2 m high, 1 meter in
width (2 m).
For a space of 20 sq.m. will make 2 panels 2 feet tall by 1 meter width each.
Construction
As shown in the picture above, we construct (or We order prepared by a
carpenter) a frame the size we want, depending on the square meters that we
want to heat (see above). In front of a glass place (in sticking around with clear
silicone).
The distance from the wood back to the front window should be about 7 cm per
1 meter of the collector. There will be heated air from the sun. The ratio of
height to width of the collector should be about 2:1.
On the back there should be two openings, one downstairs and one upstairs.
Underneath it gets cold and the air will exit from the top opening heat (hot air is
lighter than cold, so it goes and finds out of the top opening).
The next photo shows the exposures. I did at the beginning of the cycle
experiment, but it is preferable to a rectangular shape as in the following:
ΠΑ
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His performance is more than adequate, and illuminate for many hours at night,
those were the peak hours of sunshine a day and a bit more!
If that is a summer day saw 6 hours of intense sunshine will glow for about 8-10
hours a night. The winter count to work for about 6-7 hours a night.
The photovoltaic panels instead of inserted at the top of the lamp could be
placed lower, for example based on a piece of sheet metal in the base of the
lamp, or beside the lamp on a wooden or metal pasalaki.
Other uses of lighting kit
As mentioned above, lighting kit can be used elsewhere. With 3 kit (without
natural light metal) placed next to each other on an elongated plastic, wood or
aluminum base, can illuminate an advertising billboard. With 3 or 4 kits can
illuminate even a small room or store! In the latter case not even need a board-
sensor night, since we can turn on a switch (and thus greatly reducing the cost).
Thus, the 1st year revenue will be approximately 72,000 Euros, the 2nd
year approximately 73,728 Euros, etc. The 25th year will give (with the
above simplifications) and a total of 127,212.99 euros in 25 years would
have accumulated (without reinvestment), almost 2.5 million. Because
you are operating expenses and taxes, net earnings would be roughly say
about half of the above. So we see that (with the current price of
photovoltaic and present performance) without subsidy investment would
perform poorly. With a lower purchase price even kWh would be
completely asymfori.Syntoma but we will see solar cells with greater
efficiency and lower costs. And the cost of generating energy through
conventional means rising constantly for a bright future for
fotovoltaika.Den is no coincidence that the major oil companies (BP,
Shell, etc.) are the current leaders in research, production and promotion
and fotovoltaikon.Deite program ROI photovoltaics. Investing PV
Instructions for the investment program in solar energy 1. We pay the
price of megawatt hours (ie 450 euros). 2. The performance of each
ΠΑ
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resident in KWp KWh per year (in Greece 1150-1450 KWh per year). 3.
1300 KWh per year.◊1 KWp 20x? 26.000 KWh 100 x? 130.000 KWh
26000x0, 50 = 13000 130000x0, 50 = 65000 INCOME FIRST TIME
4. The ratio of operating costs per month, total revenue per month. Do
not forget to add our business and to pay operating. If for example the
cost is 40,000 and income 100,000 then the rate is 40%, so we introduce
the number 40 in their field. 5. We give the rate of annual yield
reductions of PV, eg 1% for 1 year. 6. We give the average interest rate
which will be remunerated at the net annual profits will be reinvested and
/ or file all year. Eg 4 4%. 7. We give the subsidy from the investment
law, eg the number 50 to 50%. 8. Also, we installed KWp the total final
cost of initial installation per Watt. It is estimated that about 6.00 per
Watt. It is a little higher for smaller plants. Expected to decline in coming
years. 9. Finally, we give an estimate (eg the value of 3 for 3%) for
average annual inflation during the investment (hard for so long, but that
price and to give, is deflated and the amount in the present value , when
talking about the current amounts). The adjustment in the price of KWh
of Electricity adjusted annually to 80% inflation and we will NOT
include possible increases in the PPC that is above inflation. The last two
columns give us: The penultimate column of the flow of net profits
(aggregate function) of investment over the years. The last column of the
current (deflated) value of these poson.Mporeite a free download to your
computer and to calculate different scenarios of investment in solar
energy. EFIMERIS THE GOVERNMENT OF THE GREEK
REPUBLIC ISSUE ONE Sheet No. 276 December 22, 2006 3045
NOMOS Nos. 3522 Changes in income tax, simplified Code of Books
and Records and other provisions. THE PRESIDENT OF THE GREEK
REPUBLIC issue the following law passed by the House: PART ONE
CHANGES IN INCOME TAX, CAPITAL, PUBLIC REVENUE
COLLECTION AND VAT CHAPTER A TAX INCOME Article 1 Tax
brackets - Tax 1. The scale of the first subparagraph of paragraph 1 of
Article 9 of the Income Tax Code, as ratified by Law 2238/1994 (GG
151 A), replaced as follows: "(A) SCALE rent - PENSIONERS Step
Income (EUR) Forol.syntelestis% Tax Platform (EUR) Total Income
(EUR) Tax (EUR) 12,000 0 0 12,000 0 25 18.000 4.500 30.000 4.500 35
45.000 15.750 75.000 20.250 more than 75,000 40 (B) Scale-
EMPLOYED - Professionals Step Income (EUR) Forol.syntelestis% Tax
Platform (EUR) Total Income (EUR) Tax (EUR) 10,500 0 0 10,500 0
1500 225 15 225 12.000 25 18.000 4.500 30.000 4.725 35 45.000 15.750
75.000 20.475 more than 75,000 40 2. The scale of paragraph 1 shall
apply from 1.1.2009 to the income from that date onwards. 3. Especially
for the income years 2007 and 2008 the following ranges: "(A) SCALE
ΠΑ
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rent - 2007 PENSIONERS Step Income (EUR) Forol.syntelestis% Tax
Platform (EUR) Total Income (EUR) Tax (EUR) 12,000 0 0 12,000 0 29
18.000 5.220 30.000 5.220 39 45.000 17.550 75.000 22.770 more than
75,000 40 (B) Scale-EMPLOYED - Professional 2007 Step Income
(EUR) Forol.syntelestis% Tax Platform (EUR) Total Income (EUR) Tax
(EUR) 10,500 0 0 10,500 0 1500 225 15 225 12.000 29 18.000 5.220
30.000 5.445 39 45.000 17.550 75.000 22.995 more than 75,000 40 (A)
SCALE rent - 2008 PENSIONERS Step Income (EUR) Forol.syntelestis
% Tax Platform (EUR) Total Income (EUR) Tax (EUR) 12,000 0 0
12,000 0 27 18.000 4.860 30.000 4.860 37 45.000 16.650 75.000 21.510
more than 75,000 40 (B) Scale-EMPLOYED - Professional 2008 Step
Income (EUR) Forol.syntelestis% Tax Platform (EUR) Total Income
(EUR) Tax (EUR) 10,500 0 0 10,500 0 1500 225 15 225 12.000 27
18.000 4.860 30.000 5.085 37 45.000 16.650 75.000 21.735 more than
75,000 40 This Gazette epanektypothike this error. 4. The second
sentence of paragraph 1 of Article 9 of K.F.E. replaced and added a new
third and fourth paragraphs, as follows: "The scale (a) shall apply on
condition that the income from employment exceeds the rate of fifty
percent (50%) of total nutrient income is taxed at the general provisions.
Exceptionally for pensioners which, apart from their pensions, state
income and property and apogeorgikes business, does not apply if the
previous paragraph. When a retired state revenue from other sources,
apply the condition of the second paragraph. " 5. Where to in paragraph 3
of Article 9 of K.F.E. Add a second paragraph as follows: "If one spouse
enough of them have these conditions. " 6. The second sentence of item b
of paragraph 3 of Article 9 of K.F.E. replaced as follows: "The amount of
any expenditure of this case on which account the reduction may not
exceed ten per cent (10%) of the allowance of the first step of the scale
(a) applicable to the employee without children. " 7. The second sentence
of paragraph 6 of Article 9 of K.F.E. replaced as follows: "The tax on
wages gained by officers cent lower crew of the merchant marine by
providing services to merchant ships, calculated on a proportionate rate
of three percent (3%) officers and one percent (1%) the ratings on the
fees obtained from the calendar year 2007 and thereafter. " 8. The fourth
sentence of paragraph 9 of Article 9 of K.F.E. replaced as follows: If the
total amount of debt, resulting in the initial statement of the debtor is an
amount equal to two hundred fifty (250) million for himself and his wife,
taken collectively, that will be paid by last working for public services,
the day of the second month following confirmation of the tax. " 9. The
last three paragraphs of paragraph 9 of Article 9 of K.F.E. eliminated at
the end of this paragraph a new paragraph as follows: "When the
declaration is lodged electronically through self-adiktyou, a discount of a
ΠΑ
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half percent (1.5%) in the total amount of debt to the amount one
hundred eighteen (118) euros, regardless of the number of doses. "
Article 2 Discounts expenses from income 1. The amount of one
thousand nine hundred (1900) Euros in the first sentence of paragraph 2
of Article 8 of K.F.E. increased two thousand four hundred (2400) euros.
2. The g of paragraph 1 of Article 8 the K.F.E. replaced as follows: "f.
Twenty per cent (20%) of expenditure: aa) To change the installation of
central air conditioning use fuel oil to natural gas or new installation of
natural gas. b) replacing the oil boiler to install a new district heating
plant. c) The purchase of solar panels and the installation of central air
conditioning using solar energy. d) The purchase of decentralized power
generation systems based on Renewable Energy (solar, small wind-
generators) and cogeneration of electricity and cooling and heating using
natural gas or renewable sources. ee) of insulation in existing buildings.
The amount of the cost of this case the deduction may not exceed seven
hundred (700) euro. " 3. The fifth subparagraph f of paragraph 1 of
Article 8 of K.F.E. replaced as follows: "Under the same conditions that
the discount available and on market shares and gross domestic
investment funds that are linked life insurance policies, and those
associated with life insurance policies through internal capital variable. "
Article 3 Property Tax 1.The case of a paragraph 2 of Article 21 the
K.F.E. replaced as follows: "A) From viomichanostasia
idiochrisimopoiountai which, together with its annexes and accessories,
as well as warehouses and plots are continuous; these and later used for
storing raw materials and the first deposition of craft and industrial
products. As viomichanostasia are built specially erected for the
operation of craft and industry, which have been permanently adjusted
mechanical installations, and built processing and maintenance of
tobacco leaf and other exportable agricultural products. " 2. The case of a
paragraph 1 of Article 23 of K.F.E. replaced as follows: a) an amount of
five percent (5%) for depreciation on buildings that are used as homes,
boarding schools, language schools, cinemas and theaters, hotels,
hospitals and clinics rate three percent (3%) for buildings which are used
for other purposes. Also deduct up to forty percent (40%) for insurance
against fire or other hazards to the maintenance and repair; for court costs
and lawyers' fees for litigation in spreads down misthomatosgia premises
or any building generally. When it comes to income derived in
accordance with the case b of paragraph 1 of Article 21, all these rates
are limited to three percent (3%) in total. If the costs referred to in the
preceding paragraphs relating to public areas of the property shall be
allocated according to the co-owners. The Minister of Economy and
Finance, published in the Official Gazette, specifying the documents
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required to recognize the right of performing deductions for expenditure
laid down in this case, and any detailed reia necessary to implement this
article. " 3. Paragraph 21 of Article 5 of Law 2753/1999 (GG 249 A)
deleted. 4. Stamp duty, charged on misthomata from rental housing is
generally obtained from 1.1.2007 until 31.12.2007 confined to a half
percent (1.50%) from January 1, 2008 onwards repealed. Article 4
Business tax and free professionals 1. The amount of tax referred to in
paragraphs 1 and 2 of Article 10 of n.2579/1998 (FEK 31 A) applicable
to transfers the notifications; Uday until December 31, 2008. 2. The last
sentence of a case of paragraph 5 of Article 33 of K.F.E. replaced as
follows: "The provisions of this subparagraph shall apply to fiscal years
2005, 2006, 2007 and 2008 and apply by analogy to the operators on-
conventional integrated bus to bus services. "3. At the end of a case of
paragraph 5 of Article 33 of K.F.E. a new paragraph as follows: "The net
income figures of this case are reduced for the years 2007 and 2008 an
amount of one thousand (1,000) euros for non-worker mind pensioners
car owners for public use (taxi) passenger bus and integrated into bus
services. " 4. The provisions of paragraph 2 of Article 31 of Law
3296/2004 (GG 253 A) remain valid for the years 2007 and 2008. 5. The
rates that the first sub-case b of paragraph 5 of Article 33 of Law
2238/1994, as substituted by paragraph 8 of Article 3 of Law 3296/2004,
applicable for the fiscal years 2007 and 2008 6. Paragraph 10 of Article
33 of K.F.E. replaced as follows: '10. The provisions of this Article shall
apply by analogy to those parties who anaferontaistin paragraph 4 of
Article 2 of this Law who not keep records or maintain records of the
second class of Books and Records Code. " 7. In the case c of paragraph
4 of Article 6 of K.F.E. Add a second paragraph as follows: "The
preceding sentence shall apply and the amounts of subsidies paid to
young professionals. " 8. The first sentence of the first subparagraph of
paragraph 1 of Article 64 of K.F.E. replaced as follows: "The parties are
referred to in paragraph 4 of Article 2 income tax return submitted to the
Chief of the competent tax office, as follows: ".9. In case b of Article 12
of Presidential Decree 299/2003 (GG 255 A) added paragraph as follows:
The depreciation of computers and the software (SOFTWARE) may be
in single-use within which they are operating. " 10. To calculate the
taxable profits of enterprises, regardless of class books KBS kept, shall
be deducted from the net earnings, determined in accordance with the
provisions of the Income Tax Code, of one thousand five hundred (1,500)
per month for each employed person with a disability sixty-seven percent
percent (67%) and more. 11. The last sentence of paragraph 3 of Article
64 of K.F.E. repealed. 12. The last sentence of paragraph 2 of Article 110
of K.F.E. repealed. Article 5 Exemptions and independent taxation of
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certain income 1. The authority designated by the c of paragraph 2 of
Article 6 of K.F.E. area of one hundred (100) square meters increased to
two hundred (200) tech- tragonika measures. 2. The provisions in case c
of paragraph 3 of Article 6 of K.F.E. removed in the interest accruing
from January 1, 2007 onwards. 3. In paragraph 5 of Article 6 of K.F.E.
added new case l as follows: "L) The benefits paid to beneficiaries in
accordance with paragraphs 1, 2, 3 and 6 of ARTICLE 63 n.1892/1990
(GG 101 A).» 4. In the second sentence of paragraph 2 of Article 7 of
K.F.E. before the c, delete the word "and" and add d as follows: "D) the
allowance exoidrymatiko the case with paragraph 5 of Article 6 of K.F.E.
and welfare benefits granted to people with various disabilities. " 5. In
paragraph 4 of Article 45 of K.F.E. g is added as follows: "G) The
amount of special allowance granted to a musical instrument
stousmousikous the State Orchestra of Athens, Thessaloniki and
Orchestra Opera to cover the purchase, maintenance and repair of the
same musical instrument holding them to perform musical works. " 6.
The first sentence of paragraph 13 of Article 13 of K.F.E. replaced as
follows: "The money paid to athletes of national teams, such as a reward
from the government, the achievement of international targets individual
or group, and the funds of any kind donations made to the above athletes
are taxed separately at a rate of tax Twenty percent (20%). " The entry
into force of this provision is defined as from 1.1.2006, the income from
that date onwards, and in cases pending before the tax authorities. 7.
Paragraph 1 of Article 13 of K.F.E. added last paragraph as follows: "The
preceding paragraph shall apply to natural persons to debtors in
paragraph 4 of Article 2 of K.F.E. the amounts The first paragraph of the
case covered by paragraph. " 8. Paragraph 4 of Article 57 of K.F.E.
repealed. 9. The rate of the first sentence of paragraph 7 of Article 14 of
K.F.E. and benefits of this subparagraph shall be reduced by fifteen
percent (15%) five percent (5%) after the word "taxation" of the last
sentence of that paragraph the words "at a rate of fifteen percent (15%).
10. The case of a paragraph 3 of Article 61 of K.F.E. replaced as follows:
"A) In cases of bankruptcy or inheritance or held in abeyance pending or
escrow in case the bankruptcy trustee or guardian or a temporary
administrator or holder of escrow." 11. The last two paragraphs of
paragraph 3 of Article 74 of K.F.E. repealed.
Article 6 Separate taxation of interest on deposits and bonds 1. At the end
of paragraph 1 of Article 12 of K.F.E. added the following subparagraph:
"The provisions of this paragraph shall apply to interest on deposits
abroad or from bonds issued to it, and the income from all forms of
securities issued by subsidiaries of domestic banks abroad and may
include the category of regulatory capital to strengthen their capital
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adequacy under the current operations of the Governor of the Bank of
Greece, when all of the above income obtained natural or legal persons,
residents of Greece. " 2. At the end of paragraph 3 of Article 12 of K.F.E.
c is added as follows: "c) credit established or located in Greece and have
become" paying agents "based on a case of paragraph 2 of Article 4 of
Law 3312/2005 (Official Gazette 35 A ) is required for income in the
final sentence of paragraph 1, and collected by them on behalf of
residents withholding in Greece tax on interest payments or credit
account holder. The tax is calculated on the total interest received by
credit institutions on behalf of residents of Greece or the proceeds of the
collection is introduced in Greece or reinvested or stays abroad. For the
return of withholding tax applicable provisions of paragraph 2 of Article
60. " 3. At the end of case b of paragraph 8 of Article 9 of K.F.E. added
the following subparagraph: "We deducted the tax paid abroad if the
beneficiary's income is taxed in accordance with Article 12 of the
depletion of its tax liability." 4. The provisions of paragraphs 1, 2 and 3
of this Article shall apply to income from January 1, 2007. Especially for
those earnings, in which cases are pending before the tax authorities at
the time of publication of this newspaper is running the government to
tax the beneficiary under paragraph 4 of Article 54 of K.F.E. income tax
withholding twenty percent (20%). 5. After the first sentence of
paragraph 8 of Article 26 of Law 2789/2000 (FEK 21 A) added second
paragraph which reads: "For the interest earned on those bonds do not
apply the provisions of para- voice 11 and 12 of Article 12 of the Income
Tax Code. " 6. The provisions of the preceding paragraph shall not apply
to interest earned on bonds issued by the publication of similar- Product
and beyond. 7. The provisions of the last sentence of paragraph 8 of
Article 26 of Law 2789/2000 shall be repealed. The repeal applies to
bonds issued before the publication of this toustokous for such bonds
acquired by the beneficiaries from 1.1.2007 onwards. Article 7 Taxation
revenue from transactions in derivatives Exchange 1. The title of Article
38 of the Income Tax Code is amended as follows: "Article 38 Income
from sale and valuation of securities and derivative financial products. 2.
Article 38 of the Income Tax Code added paragraphs 5 and 6, are as
follows: "5. The profits gained on individual- indebted firms and referred
to in paragraph 4 of Article 2 and who shall keep the third category of
code books and records of agreements; nallages derivative products,
paragraphs c to g of a case of paragraph 1 of Article 2 of Law 2396/1996
(FEK 73 A) and a case of paragraph 1 of Article 54 of Law 3371/2005
(GG 178 A) traded derivatives market of Athens Stock Exchange or
foreign exchange derivatives or other regulated market, are exempt from
income tax. The exemption granted provided that the profits shown in a
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special reserve account intended to offset losses which arise in the future
from the same cause. In case of distribution or dissolution of the firm,
profits are taxed under current rules. 6. The capital gains referred to in
the preceding paragraph and acquired by individuals or individual
businesses and parties responsible paragraph 4 of Article 2, except when
provided in that paragraph shall be exempt from income tax. " 3. The
provisions of paragraph 2 shall not apply to gains arising from the
accounting periods beginning on January 1, 2007 and onwards. 4. The
provisions of Article 32 of Law 2533/1997 (FEK228 A) deleted in
income tax. Article 8 Expenditure operations 1. The second and third
paragraphs of the case mtis paragraph 1 of Article 31 of K.F.E. replaced
as follows: "This applies on condition that the hotel is located within the
county, in the territorial jurisdiction of which is located the headquarters
or branch of the company incurred after the above costs. 2. In case i of
paragraph 1 of Article 31 of K.F.E. after the second paragraph added new
dafio, which reads as follows: "The limited stock investment services
firms rely on predicting the value of the supply shown on the panel,
which issued to traders or individuals, and provided that they contain the
elements specified by the provisions of CG S.. " 3. Paragraphs 17.18 and
19 of Article 31 of K.F.E. renumbered 19, 20 and 21 respectively, and
added new paragraphs 17 and 18, which are follows17. Pay in cash or in
kind are not allowed as deductions from gross income, when the
provision or receipt of such an offense even if the payment is carried out
abroad. 18. Penalties, fines and penalties imposed for any reason
whatsoever against the company not be deductible from gross income '.
4. To deduct the costs of cases ikai iitis paragraph 1 of Article 31 of
K.F.E. made from January 1, 2005 until and December 31, 2008, no
proegkrisi by the committee for the event i. The control of expenditure,
without prior consultation, is the responsibility of the special committees
set up in Interregional Auditing Centers (D.E.K.) and the Environ-
national regional host controller (PEK) to No. 1028199/10456 /
V0012/POL.1051/21.3.2005 (FEK 392 B) the Minister of Economy and
Finance under the authority of the provisions of the case c of paragraph 4
of Article 66 of n.2238/1994. 5. Cases that are brought up to the date of
publication of this on the application of subparagraphs i and r paragraph
1 of Article 31 of n.2238/1994 be deemed not filed and not considered.
Article 9 Other provisions 1. The third sentence of paragraph 1 of Article
61 of K.F.E. replaced as follows: "Failure of the debtor to serve until the
end of the financial year statement, which indicated the injury occurred
in the same year of her right off, set by paragraph 3 of Article 4. " 2. The
provisions of the preceding paragraph shall also apply to cases pending
before the tax authorities and administrative courts. 3. In paragraph 11 of
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Article 105 of K.F.E. added paragraph which reads as follows:
"Especially for the amount of damage a person's legal paragrafou1
Article 101, which is extinguished by special reduction of share capital or
share this chapter do not apply the provisions of paragraph 3 of Article 4.
" 4. In paragraph 3 of Article 28 of K.F.E. I added event, which reads as
follows: i) the business benefits resulting from the resignation of the
company creditor debt recovery, which takes place in the course of their
cooperation. In this case do not apply the provisions on the taxation of
donations. " 5. The provisions of paragraph 5 of Article 9 of n.2992/2002
(FEK 54 A) removed in business transformations performed by the this
publication in the Official Gazette, and the transformations which have
already begun the process of implementation, and will end after this year
of this publication. 6. For purposes of the case with paragraph 1 of
Article 1 of Law 2166/1993 (GG 137 A), as part of an industry or also
counted all or part of the account holding the transferring business that
consists wholly of shares in companies that are either out of self- funded
or co-financed public works in paragraph 4 of Article 9 of Law
2052/1992 (FEK 94 A), the case d of Article 3 of Presidential Decree
334/2000 (FEK 279 A) and paragraph 1 of the AP-2 to PD throu
166/1996 (GG 125 A), or the object have public-private partnership of
Article 2 of Law 3389/2005 (GG 232 A). 7. The cases b and c of
paragraph 25 of Article 59 of Law 2396/1996 (Official Gazette 73 A) are
amended as follows: "B) The income from interest or dividends become
beneficiaries of Greek certificates, residents of Greece, effected
withholding tax rate of 29% from 1.1.2006 and to 25% from 1.1.2007
onwards. The deduction shall be effected by the issuer in the amount of
dividends or interest distributed by a foreign company since the reduction
in gross amount by adding the tax withheld abroad. Since the underlying
tax deductible above the tax withheld abroad. c) The issuer pays the
Greek certificates due in accordance with the above person in charge of
taxation of the tax office within the first Blue- the next fortnight of the
month of receipt of dividends or interest from abroad. The payment of
this tax is running tax logikifpochreosi beneficiaries for the above
income. " 8. The provisions of Article 15 of Law 3229/2004 (FEK 38 A)
are repealed from 1 January 2006. 9. At the end of paragraph 2 of Article
27 of n.2703/1999 (FEK 72 A) added paragraph which reads as follows:
"The duty of this paragraph shall not apply when sales made in foreign
exchange with which the Athens Stock Exchange has set up a common
electronic trading system, and provided that such sales to pay down a
similar tax abroad." Article 10 Transfer of shares in unquoted 1. The first
sentence of paragraph 2 of Article 13 of E. K.F replaced as follows:
Taxation alone at a rate of five percent (5%), the real value of domestic
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sales of shares of public limited companies not listed on Money- tistirio
Athens transferred by natural or legal persons, domestic or foreign. To
determine the true value of shares for the charging of five percent (5%)
taking into account the minimum real value of the shares transferred,
which unit shall be determined as follows: a) The company's own funds,
appearing on the top before the official transfer of the balance sheet and
as they are formed after increase or decrease has taken place until the day
before the transfer, plus the return on equity of five (5) years previous
management prior to transfer. In the result is added for the difference
between the value of assets of the Company, determined at the time of
transfer to real estate transfer tax and the value displayed in the books
purchase them, although the latter is smaller than the first. The amount
calculated in accordance with the above, divided by the number of
existing at the time of transfer of shares representing the minimum real
value of each share to be taken into account in determining the value of
shares transferred. b) return on equity ratio is taken the average total
profits (before tax) of five (5) last, before the transfer, balance sheets and
the average equity in the same period. Whenever in a legally drawn up
less than five (5) balance sheets, taking into account the elements these
balances. If the sum total of results is negative, there shall be no return. c)
Where a company whose shares are transferred is derived from the
conversion or merger of other limited liability companies or other forms
of enterprises and the transfer takes place before the drafting three
accounts, taking into account the elements of the previous case, resulting
from the balance sheets of businesses have transformed since complied
books category C of the Code of Books and Records in order to take
account of the balance sheet total of three points. d) If the notarial or
private contract resulting from the actual transfer value of shares tion
greater than that arising under the provisions, paragraphs a through c of
this paragraph, take into account agreed. The first sentence of this
paragraph shall apply to transfers of shares of a foreign limited liability
companies not traded internationally brokerage institution recognized by
national natural or legal persons. In this case, the burden is on the agreed
value, say ment of the shares. " 2. At the end of paragraph 2 of Article 13
of the Income Tax Code a new paragraph as follows: "When the income
beneficiary of this paragraph are persons referred to in paragraph 1 of
Article 101, the payment of the above tax does not stop the tax liability of
the beneficiaries, but the profits from these transactions are taxed at the
ordinary law. 3. The case of a paragraph 4 of Article 109 of the Income
Tax Code is amended as follows: "A) The tax deducted or advance in
accordance with the provisions of Articles 12, 13 paragraphs 1 and 2, 55,
111 and 114 present in income subject to tax." Article 11 Transfer of
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shares of companies limited After the first sentence of sub b of a case of
paragraph 1 of Article 13 of K.F.E. added fourteen new ones, which are
as follows: "To calculate the interest, arising from the transfer of shares
in domestic limited liability company deducted the cost of acquisition the
lowest real value created at the time of transfer. To determine the
minimum real value of shares transferred, as a minimum real value of the
entire company received the sum of: i) equity, which appear in the last
one before the official transfer of the balance sheet, ii) the intangible
value, iii) the value of the assets of the Company to the extent that the
value of each of these, determined at the time of transfer tax on real
estate transfer, exceeds the acquisition cost and iv) increases in equity
that have occurred since the last official retirement balance until the time
of transfer of shares or reduction of capital made in the same period.
Specifically, to determine the intangible value deducted interest on
shareholders' equity, calculated based on average the interest rate on
treasury bills dimosiou annual Greek term, adopted in December of the
year preceding the transfer of the average total operating results of five
(5) last, before the transfer, balance sheets and the resulting amount (R)-
revaluation adapts the initial implementation of the fixed maturity Rada:
a = R x 1 - yni then the result is increased by the following percentage
rates, depending on years of business
Years operating Credits Over 3 to 5 10% Over 5 to 10 20% Over 10 to 15
30% Over 15 40% To implement the above Rada: - A = the amount
obtained after adjustment and is the intangible value of the firm, - R = the
amount to be adjusted and reported the super profit of the company, - N =
five-year period for future who expect super profit, 1 (1 + i) n - Yn = The
present value of capital, whose value after the above future period (n) is
one cent euro - I = interest rate on treasury bills Elli- Nick government an
annual basis. If legally trained ligote terms of five (5) accounts, taking
into account the above elements of these accounts. When a company
whose shares are transferred is derived from the conversion or merger of
other enterprises and has established less than three (3) accounts before
the transfer of shares, then to find the average total operating results shall
be based total operating income and equity for those accounts that exist,
and the results and equity of those of the last balance sheets of firms to
transform and observing books category C of the Code of Books and
Records required to enable enterprise level to gather three (3) balance
sheets. For transfers of shares by companies that keep records category C
of the Code of Books and Records, as the cost of acquiring with-
tavivazomenon shares take what is recorded in the books, regardless of
the time of their acquisition. For individuals and businesses with books A
and B category of the Code of Books and Records, transferring shares, as
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the cost of acquisition shall be the minimum value of transfer of shares,
which is calculated in the acquisition, under the provisions of this or
1030366/10307 / V0012/POL.1053/1.4.2003 A.Y.O. (FEK 477 B),
which was issued under the authority of paragraph 5 of Article 3 of Law
3091/2002 (GG 330 A) or 1119720/1980 / A0012 / POL.1259/1999 HSH
. (FEK 2227 B), which was under the authority of paragraph 11 of Article
3 of Law 2753/1999 (GG 249 A) according to the time of acquisition, as
appropriate. If the transferred units or part thereof acquired before the
time of entry into force of the earlier of the above decisions, taken as a
value acquisition is finalized in any way the provisions of income tax or
inheritance, gifts, parental benefits or if not finalized, the declared value.
When the transferred shares were acquired during the establishment of a
limited liability company, as cost of acquisition of those shares shall be
their value, as stated in the Articles of Association. If by the time of
transfer of shares has occurred an increase or decrease in capital
acquisition cost is taken as the average Chapter five (5) Prior year ago the
transfer and where have passed fewer than five (5) uses acquisition cost
is taken as the average capital for such uses. If the notarial or private
Contracts resulting transfer value is greater the minimum value
determined in accordance with the above paragraphs, as the sales value
taking Comfortable is agreed. The provision of a case of this paragraph
apply to transfers of shares of foreign companies limited by national
natural or legal persons. For the calculation of interest resulting from the
transfer of shares in foreign limited liability company, subtracted costs
acquired from the agreed sale value shares. " Article 12 Tax technical
business and companies engaged the construction and sale of building 1.
Article 34 of the Income Tax Code replaced as follows: "Article 34
Compensation of technical business 1. The gross income of businesses
are selling are located building- Sciences obtained the value of individual
buildings, self- undivided flats, shops, offices warehouses and other
places, as stated transfer the contract and which can not be less than that
determined in accordance; accordance with the provisions of transfer tax
properties and d of paragraph 2 of Article 19 of the Tax Code (Law
2859/2000, Government Gazette 248 A) as adjusted after checking the
special municipalities; consumption tax for the transfer of property in
accordance with the provisions of the Decision at a time Minister of
Economy and Finance to control that statement. But if the value derived
from other official or Anecdotal evidence is greater than the value
mentioned above, as gross revenue taking Comfortable greater value.
Time of acquisition of gross revenue, which taken into account in
determining the amount this is the final day when the Coun- Symbols. If,
however, has drawn Coun- volaiografiko deed and the final contract not
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made within two (2) years the day when the notary prosym- Covenant, as
the time of acquisition of gross revenue be the day when the two
completed (2) years from the day when the notary preliminary.
Especially when the deed-signing filled with the condition aftosymvasis
provided by Article 235 of the Civil Code and paid full price and is
delivered possession of the property was acquired gross income is
considered day-signature prosymfo mind that. As these sales are made
apef- divine from the landowner for the project; recipient. The objective
or intrinsic value, where of individual buildings, apartments, shops,
vehicles, offices, warehouses and other sites vested at the time of
dissolution to the members of respondents referred to in paragraph 4
Article 2 is regarded as gross revenue of these respondents at the time of
the scrapping. The net profit generated based on the average; da are taxed
in the hands of the respondents who paragraph 4 of Article 2 with rate
specified in paragraph 1 of Article 10 in the year dissolved the company,
Com- cation or consortium
2. Net profits of the companies involved; Dai sale are located in the
building find- stumble through the use rate of fifteen percent (15%) in
gross revenues. When not displayed in control or not observed books and
records or records are kept low-u tigorias the KBS and maintained
inadequate or inaccurate books, the provisions of case c paragraph 2 of
Article 30 and rate net profit doubled in the first paragraph. Also, when
determining exologistikou net profit by provisions the last three
paragraphs of paragraph 2 of Article 32. The provisions of this paragraph
shall not apply; Dai companies involved in aneger- important buildings
with movable or advance prepared data. 3. In order to determine the tax-
giteon net profits of unincorporated businesses and persons referred to in
paragraph 4 of Article 2 which does not take legal person referred to in
paragraph 1 of 101 and keep records of KVS class C, when the net profits
arising from provisions of Article 31 is greater monster implicit, arising
under the Paragraph 2, forty per share percent (40%) the difference is
added to the imputed Net income and the remaining balance of this meta-
alleged and shown as' Tax-free profit builders. At the distribution or
capitalization of reserves have been implemented accordingly the
provisions of paragraph 4 of Article 106. Especially for personal
business, tax-free reserve taken or capitalized added to other income of
the natural pre- ters of that year and taxed accordance with the provisions
of Article 9. Any additional profits are determined by the tax audit added
to reported earnings and taxed entirely with the current rates pub-
watches natural or legal persons. When the accounting periods within
ktontai which proceeds from the sale are located construction, has
completed the construction of eco- structure determination of taxable net
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profits of these uses is conducted in accordance with Paragraph 2, then
the determination of taxable net profit year in which construction is
completed the building, the provisions of three first paragraphs of this
paragraph. From the per- logounta income tax for the last statement,
deduct the tax paid on the basis previous income tax returns and which is
obtained by applying the provisions paragraph 2. 4. The gross receipts of
business, interpret- golavon and subcontractors involved in construction
contractors, public or private technical works in general and businesses,
which engage in lountai the performance of mechanical and electro-
reasonable facilities it delivers as follows: a) For companies involved in
interpret- golaviki construction engineering or performance mechanical
and electrical installations government, municipalities, public enterprises;
ness or farm, organization or business utilities, as well as legal persons
public law generally, as gross revenue Lam- into consideration in the
certified; * 01002762212060044 * Uday to their respective accounts
during the year, which reduced the amounts of ec- gyiseon performance
corresponding to these which revenues are used within the which is
recoverable. b) For firms engaged in ergola- Vicky private building
construction or building- Sciences or the execution of mechanical and
electrical; Kon facilities to individuals, as gross revenue taking the value
of work performed during during the year. c) To implement the project
without the use same materials as gross income the value obtained of the
work performed during the no use to calculate the value of the materials.
5. Net profits of business referred a reference to the previous paragraph
identified accordance with the provisions of Article 31, if the rountai
adequate and accurate books and records of Mon- sectional or third class
of KBS. If exologistikou determination of net profit apply the following
rates of net profit, the be applied to, respectively, as appropriate, gross
income: a) for public art projects in cases a and c above shall be ten
percent percent (10%) of gross income specified in paragraph. b) For
private structures in the case of b above shall be twelve percent (12%) the
gross revenue determined in accordance with the provisions of Article
30. c) For private projects in the previous case c; Goumenos paragraph,
twenty-five percent (25%) the gross revenue determined in accordance
with the provisions of Article 30. Failure to display the control or non-
compliance books and book-keeping or less class of KBS or inaccuracy
of holdings books, the above factors the net profit doubled, while in case
of failure books increased by forty per share percent (40%). Also, when
the records are incomplete or Anacreon; step, the provisions of the last
three subparagraph of paragraph 2 of Article 32. " 2. The provisions of
paragraphs 1, 2 and 3 of Article 34 K.F.E. apply to properties whose
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construction permit issued by January 1, 2007 onwards and paragraphs 4
and 5 for public or private technical projects undertaken by the same date
3. The provisions of paragraph 2 of Article 34 and the case c of
paragraph 2 of Article 30 of K.F.E. apply to legal persons under
paragraph 1 of Article 101 and paragraph 4 of Article 2 part one or more
legal persons under paragraph 1 of Article 101 when no records are kept
of the KBS or records are kept below the C-class or having regard Dai
inadequate or inaccurate records, and the on- event not displayed in the
fiscal control books and records of KVS. Moreover, if exologistikou
determination of net profit the provisions of the last three terri- fion of
paragraph 2 of Article 32. 4. The first sentence of paragraph 12 of Article
105 of K.F.E. replaced as follows: '12. The provisions of paragraphs 1
and 2 of Article this applied to the determination of u- tharon profits of
legal persons referred to in paragraph 1 of Article 101, dealing with the
sale buildings are located or in any public or private technical projects
and persons paragraph 4 of Article 2 part one or more legal persons under
paragraph 1 of Article 101. " 5. The provisions of the preceding
paragraph are apply to legal persons under paragraph 1 Article 101 and
paragraph 4 of Article 2 to involving one or more entities paragraph 1 of
Article 101 for construction of whose construction permit was issued on
1-Janus Arios 2007, and public or private engineering projects
undertaken by the same date; rominia onwards. 6. The last sentence of
paragraph 12 of the AP- throu 105 of K.F.E. replaced as follows: "Since
the underlying tax-declared income ing this deduct the tax paid by Based
on previous income tax returns; tion and derived from the application of
provisions of paragraph 2 of Article 34. " 7. The provisions of paragraph
7 of Article 7 of Law 2940/2001 (GG 180 A) are repealed. Article 13
Provisions of tax proceedings 1. Paragraph 2 of Article 68 of K.F.E.
replace thistatai as follows: "2. Sheet control even if it was not definitive
preclude the adoption and notification of comple- ment sheets, if: a)
Supplementary data cheia, who came to the attention of the Chief tax
office, verify that the taxpayer's income exceeds that been included in the
previous sheets, b) The statement was made or the form or the situa-
tions that accompany it proves to be inaccurate or c) placed at the head of
public gnositou Economic data service based on mutual administrative
assistance in tax and customs tions in other States - Members of the EU
or third countries prove incorrect transactions, even if they applied before
the adoption of definitive control panel. In the above cases The new card
is issued to control the sum of income resulting from the previous-
EQUALITY OT control, and what has been found Based on the above
items. If given the above sheets, shall apply mutatis mutandis Article 70.
" 2. In paragraph 3 of Article 66 of K.F.E. pre- stithentai new ones as
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follows: "The Minister of Economy and The- konomikon can also be
determined by specific how the function of reviewing and issuing their
sheets and other charged and all general operations of the implementation
process and certificate of tax on unaudited statements Auditor gktikis
responsibility of the tax office, where to control such statements are
relevant for any reason more than one tax office. The provisions of the
preceding sentence of paragraph that apply depending on other charges,
whether to check their statements and the levying of a charge or more
soteres tax office. Defined in the preceding paragraphs apply depending
on the code books and Elements (KBS). " 3. Paragraph 10 of Article 66
of Income Tax Code, as fine- were to paragraph 6 of Article 9 of Law
3091 / 2002 (Government Gazette 330 A), and the provisions of para- fu
17 of Article 19 of Law 3091/2002 shall be repealed. 4. The first
sentence of paragraph 5 of Article 70 K.F.E. replaced and added after
This paragraph is as follows: "Especially when included in the package
control and income derived from farm trade or the pursuit of liberal
profession, or only such income which proer- chontai but only by
bringing business to keep books and records of the third category Code
of Books and Records: a) required that of gross income, or b) required
that law- cial form or optionally, if the cases are the amount of gross
revenue ypervaineito fifty percent (50%) of gross revenue necessary for
the compulsory maintenance of books and elements of the third class of
the Code Book and records, the administrative settlement made by a
committee constituted by the competent inspector, the head of public
financial service or legitimate alternates from Representative of
Commerce and Industry and Finance; Mikko Chamber of Commerce or
the business or professional clubs in the region in which the competent
economic public service. Exceptionally, where the administrative over-
solution to the dispute shall be conducted by the Regional Host
Controller (PEK) or interregional Auditor gktika Centers (D.E.K.), rather
than participate in committee Chief of these, a Deputy Legal Council of
State, as chairman thereof. In This committee is involved as rapporteur
Data control of the case. " 5. The first sentence of paragraph 7 of Article
70 K.F.E. replaced as follows: "The discussion of the request for
administrative settlement the dispute and the signing of the act can be
done by a special representative of the sub- debt, filed with the competent
Head public service or financial audit center of power of attorney with a
public or private endorsement of the authenticity of the signature in
statutory authority. "
6. The case b of paragraph 4 of Article 84 the K.F.E. replaced as follows:
"B) In any case referred to in paragraph 2 of Article 68, regardless since
it has been issued and notified or not, the original hand control. " 7.
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Article 13 of Law 3296/2004 (GG 253 A) replace thistatai as follows:
"Statements of Income Tax and VAT busi- ness and professions, as
designated; later in the next article, not affiliated to the declared income
and tax amounts the exercise operating the business or liberal profession,
with the exception of statements within the sample of paragraph 7 of
Article 17 and God- rountai peraiotheises be honest about income and the
amounts, if declared gross-average da and net profits, and any differences
output the tax, as stipulated in Article 15. " 8. In paragraph 7 of Article
17 of Law 3296/2004 added paragraph which reads as follows: "Also on
the decision of the same Ypourgoukathorizetai method of selection of
sample tax returns income presented in accordance with the inter- classes
of Articles 13 to 17, which are checked with the declared incomes. " 9.
The provisions of paragraphs 8 and 9 have been imple- tion on declared
income year 2007 onwards. 14 Tax payment ships 1. Paragraphs 1, 2 and
3 of Article 16 of Law 27/1975 (Official Gazette 77 A) replaced as
follows: 1. The tax and levy, provided Articles 6.8 and 10 of this Act; I
paid in U.S. dollars of America or in pounds sterling at the discretion of
debtor at the official exchange rate between those currencies are
converted into euros at the official exchange rate on the estimated time of
declaration. 2. Payment of tax and the levy is to Euro derived from
import proven tion of maritime trade in dollars or pounds England in the
name of the debtor or his agent or self- acheiristi or agent of the ship in
Greece based on the current official rate of dollar the estimated time of
return. 3. Exceptionally ships that carried A-Class Amusement primarily
voyages between Greek ports and collect the fare paid only in euros tax
and contribution in euro at the current official rate of dollar, in the
prescribed time of declaration. " 2. The provisions of this Article shall
not apply to their tax returns ships to be the year 2007. 3. Established
debts taxes until 31.12.2006 Articles 6, 8 and 10 to U.S. $ n.27/1975
States of America or in pounds sterling converted down into euro at the
rate of 2/1/2007. Article 15 Taxation of funds and companies holding 1.
Paragraph 2 of Article 33 of Law 3283/2004 (GG 210 A) is amended as
follows: "2. Income from securities acquired funds from domestic or
foreign exempt from income tax and no subject to withholding tax.
Especially for interest on bonds, the exemption applies to provided that
the securities which show interest they have gained at least thirty (30)
days before the time fixed for the redemption of coupons. Otherwise,
energeitaiparakratisi tax, according to the inter- classes 12 and 54 of the
Tax Code Income, as ratified by Law 2238/1994 (Official Gazette 151 A)
and the retention is exhausted tax liability of the fund and unitholders of
the income. 2. Paragraph 3 of Article 33 of Law 3283/2004 replaced as
follows: "3. The Mutual Fund is required to pay tax, whose rate is ten
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percent (10%) of each current rate interventions ing of the European
Central Bank (Interest Reference), plus the following, proportionate gos
category each fund under of No 1/317/11.11.2004 decision of the Board
Council of Capital Market Commission (Gov. 1746 V/26.11.2004) as in
force: a) no funds available prosaf- xiseos, b) For bond funds, by twenty
five centimeters of the plant (0.25) c) mixed funds within five tenths unit
(0.5) d) equity funds and other type of fund other than those listed above
envi- riptoseon within one (1) unit. The tax is calculated on a six-month
average average net assets of the mutual capital crease, regarded daily
and attributed to AP- bushel tax office in the first half of the months of
July and January next six months from the calculation. The in-
contribution of tax in the name and on behalf fund. If the fund which
invests its assets in shares of other mutual capital laion (Article 23 of
Law 3283/2004), the tax calculated according to the category rated this
chapter reciprocal basis above decision of the Board of Commis- Capital
Committee. The tax, which accounts for of individual funds and has paid-
thei deductible to the amount of tax due by the fund of this paragraph.
Should the reference rate or classification of the fund, the result; your
new basis for calculating the tax effect on first day of the change months.
The payment amount is exhausted tax logical requirement of the fund and
shares; ouchon it. The provisions of Articles 113 and 116 Income Tax
Code apply depending on the tax due under provisions of this paragraph.
" 3. Paragraph 2 of Article 39 of Law 3371/2005 (GG 178 A) is amended
as follows: "2. Income from securities acquired holding companies from
the date of dapi or foreign, exempt from tax if- sodimatos and not subject
to withholding tax. Especially interest bonds, the soft- tion is provided by
the securities which show the interest they have acquired least thirty (30)
days prior to the time fixed for redemption of coupons; s. Otherwise,
effected retention amount in accordance with the provisions of Articles
12 and 54 of the Income Tax Code and the withholding tax is running out
comp- thrust of the holding company for income. 4. Paragraph 3 of
Article 39 of Law 3371/2005 replaced as follows: "3. The investment
funds obli- them on a payment of tax, the rate of which is ten percent
(10%) of each current rate of intervention of European Central Bank in
Banks (reference rate), is increased; in a rage (1) percentage point and
calculated a six-month average of the investment, now available at
current prices. Should the reference rate, the resulting new tax base is the
first day of the change months. The tax is assigned to the appropriate
Public Finance; cial service in the first half of months of July and January
of next semester from the calculation. With the tax-UT shall exhaust the
tax liability of the company and shareholders. The provisions of Articles
113 and 116 Income Tax Code apply accordingly for the tax due under
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provisions of this paragraph. " 5. Paragraph 6 of Article 16a of Law
2459/1997 (Official Gazette 17 A), as amended by section 8 Article 6 of
Law 2579/1998 (FEK 31 A), repealed for income ktontai from January 1
2007. 6. Paragraph 2 of Article 20 of Law 2778/1999 (GG 295 A) is
amended as follows: "2. Based taxation of mutual-y Cosmos capital
property made pursuant to Rule 33 Paragraphs 2 and 3 of Law
3283/2004, as amended. The rate is ten percent (10%) of current rate of
each intervention European Central Bank (reference rate) increased by
one (1) percentage point. The tax is calculated on a six-month average
average net assets of the mutual capital crease, regarded daily and
attributed to AP- bushel tax office in the first half of the months of July
and January next six months from the calculation. The in- contribution of
tax in the name and on behalf fund. Should the reference rate is resulting
new tax base is the first day of the following change months. The
payment amount is exhausted tax logical requirement of the fund and the
shareholders. " 7. Paragraph 2 of Article 31 of Law 2778/1999 replaced
as follows: "2. Companies investing in real estate exempt from income
tax for the entrances; Dimas in securities generally or internal abroad,
acquiring not subject to PA- rakratisi tax. Especially for bond interest
loans, the exemption applies on condition that titles which show such
interest have gained at least thirty (30) days before the time fixed for
redemption coupon. Otherwise, effected withholding tax in accordance
with the provisions of Articles 12 and 54 of the Income Tax Code and the
withholding tax is running out; giki obligation of the company's
investment in real property for income. 8. Paragraph 3 of Article 31 of
Law 2778/1999 replaced as follows: "3. Companies investing in real
estate required to pay tax rate which is ten percent (10%) of each current
rate intervention Ev- ropaikis Central Bank (reference rate) increased by
one (1) percentage points and calculated on the average investment, most
of these assets at current values as threatened; konizontai the twice-
yearly lists of investments provided by paragraph 1 of Article 25 of this
Act. Should the success- Reference Kio, the resulting new base Tax
effect on the first day of change the month. The tax is assigned to AP-
bushel tax office in the first half of the month following the period time
on the biannual schedules investments tion. The payment of this tax is
running out tax liability of the company and its shareholders it. The
provisions of Articles 113 and 116 of the Code Income applicable
depending for the tax due under the provisions of this paragraph, as
applicable each time. " 9. Paragraphs 4 and 6 of Article 114 of the-scene
inspections Ms. Income Tax abolished and the PA- ragrafos 5 thereof
shall be renumbered 4 replaced as follows: "4. The payment of stipulated
in paragraph 3 of Article 39 of Law 3371/2005 tax distributed dividends
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to shareholders investment portfolios are exempt from income tax; ment.
" 10. Paragraph 7 of Article 114 of the Code of Buddha; Income watches
renumbered 5. 11. The provisions of this Article shall apply for income
ktontai from January 1 2007. CHAPTER II TAXATION OF CAPITAL
Article 16 Capital Taxation 1. The case of a paragraph 2 of Article 25
Inheritance Tax Code, donations, parent Benefits and profits from
lotteries, which be ratified; y to Law 2961/2001 (GG 266 A), is replaced
follows: "A) The acquisition of ships, shares in domestic or foreign
shipping companies vessels with a gross exceeding one thousand five
hundred (1,500) tons. " 2. In section C of Article 43 of the Code of
Buddha; Inheritance watches, gifts, parental benefits and Profits from
lottery added to f is as follows: "F) amounts to eighty thousand (80,000)
total EUR per beneficiary paid, LAP; Pax or magazines, spouse and
minor children of military tion who died in the execution ordered service
plus resultant risk manifestly and undoubtedly because of this. " 3.
Donations of money incurred by on- undertakings in accordance with the
provisions of the preceding point to the amount referred to are deducted
from gross revenue prokeime- mind for the determination of net profits,
which subject to income tax, provided that deposited the Deposit and Da-
inclusion of new diseases or an account with a bank operating in Greece.
4. The preceding paragraphs 2 and 3 apply to amounts paid by the 1st
January 2006. 5. The case of a paragraph 3 of Article 2 Law 3427/2005
(GG 312 A) is amended as follows: "A. cases a, b, c and d of paragraph 3
Article 2 of a.n.1521/1950 (GG 245 A), ». The provision of this
paragraph shall apply from 27 Mo- kemvriou 2005. 6. Article 8 of Law
3427/2005 the following subparagraph as follows: "If you check the
difference between the price purchase and sale price is less than obtained
on the basis stated by the debtor purchase and sale prices, the declared
value is considered honest. " The provision of this paragraph shall apply
from 27 Mo- kemvriou 2005. 7. The second sentence of paragraph 2 of
Article 11 of Law 3427/2005 is replaced as follows: "The circumstances
of distribution, exchange or combination property which were acquired
in full after 1.1.2006, subject to a transaction fee. " 8. The case j of
paragraph 3 of Article 7 the a.n.1521/1950 deleted and where k, l
renumbered and m j, k and l respectively. 9. Where a paragraph 3 of
Article 7 of Law 1521/1950 the words "or of anti- of. 10. In the second
paragraph in the case of a para- paragraph 1 of Article 3 of Law
1521/1950, as amended after the substitution of paragraph 3 of Article 21
of Law 3427/2005 and the first paragraph of Article 22 of Law
3427/2005, the sentence "the use. 11. In paragraph 2 of Article 50 of Law
542/1977 (Official Gazette 41 A) added the following subparagraph:
"The same shall apply in cases which the property is not injected
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idiochrisimopoiou- Dai from the merging companies at the time the
merger. Paragraph-UT implemented and in cases pending before the tax
authorities and administrative courts. " 12. The deadline set by Article 22
of Law 3427/2005 extended the expiry of up to 30 November 2007. 13.
In g of Article 23 of Law 2459 / 1997 (Official Gazette 17 A) replaced
the word "monthly" by "Bi". The provision of this paragraph applies
from January 1, 2006. 14. In paragraph 15 of Article 1 of Law 1078/1980
(GG 238 A) added the following subparagraph: "Exceptionally housing
needs of the buyer with a disability of at least sixty seven per percent
(67%) increase (90) m '. CHAPTER III PUBLIC REVENUE
COLLECTION Article 17 Facilities overdue debts 1. Article 18 of Law
2648/1998 (GG 238 A) replace thistatai as follows: "Article 18 Limits 1.
A prerequisite for considering the request for diefkolynsistmimatikis
payment is the infor- permitting payment fee to the State amounting to
five per thousand (5 ‰) on the subject to an core debt facility, which can
not be exceed the amount of nine hundred (900) million. We must pay a
fee when the application to: a) waiver to the State under with the
provisions of Article 82 of Decree 356/1974 (GG 90 A) (K.E.D.E.) b) an
exemption from the surcharges for late payment in accordance with the
provisions of paragraph 4 of Article 6 of Decree 356/1974; c) review the
request facility tmi- ness to pay, as specified in the CASE- significant c
of paragraph 2 of Article 14, except the debt issued for the facility first
time. 2. H facilitate a payment is issued overdue for basic liability. But if
the same debt at the date of application self-efkolynsis, there are not
maturities, it must involve the amount of these the decision of the
facility, except for debtor- you talking about inheritance tax - gifts -
parental presence chon. Doses resulting from the sum of weighting of the
criteria of previous Article menu plus the number of doses have not
matured. If there are two or more non-debt maturities, plus the number of
tranches of debt with Most non-maturities, the aggregate But the number
of doses of the facility can not exceed forty-eight (48). 3. In the same
debtor and for the same debt allow- down facilities grant of up to three
installment payment. The second facility may be donor- thei after losing
the first, according to the criteria and weights to them, and defined in the
preceding paragraph. The third facility may be granted after the loss of
second, but the number of doses can not be exceeds the remaining
number of doses of second facility that disappeared, and the first 4. 6. 2.
3. H Paragraph 5 of Article 39 of Law 2065/1992 (GG 113 A), as
amended, is amended as follows: "5. Neglected to take the estimates
from the Recovery of Public Revenue Code (n.d.356/1974) coercive
recovery measures against debtors other measure of seizure claims
against third hand, if the total proved and arrears in public financial
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Office (Tax Office) to the State or legal pro- sopon or others shall not
exceed three hundred (300) million, excluding debt from fines Code
Traffic and debts for Organizations Local Government. " Coercive
recovery imposed until the last day of validity of the provisions those
against debtors for debt less the above amount, withdrawn at the request
of debtor, if administrative costs were paid enforcement. 4. At the end of
Article 31 of Law 356/1974 d. (K.E.D.E.) added paragraph which reads
as follows: "We do not allow the confiscation of wages, pensions and
Insurance paid aids include dikos, if such amount is less than a month of
six hundred (600) million, and where the exceed the amount allowed for
the seizure one quarter (1 / 4) thereof, but the remaining amount not less
than six hundred (600) million. " Seizures, which have been imposed by
previous- Goumenos day of validity of these provisions against debtors
under the above case removed at the request of the debtor. 5. Up to
31.12.2005 Established uncollectible debts to tax authorities (tax office)
to the State, legal persons or others, diagrams; fontai if the total amount
of basic debt per debtor, the effective date of this, not exceed thirty (30)
euros. The deletion is own initiative by acts of head of tax office at the
provisions of PD 16/1989 (GG 6 A). 6. The provisions of paragraph 4 of
Article 12 Law 3052/2002 (GG 221 A), as amended by the provisions of
paragraph 3 of Article 17 of Law 3259/2004 (GG 149 A) and Article 9
Law 3470/2006 (GG 132 A), also includes debts which had fallen due to
banks to 31.12.2005, regardless of the time certificate, to the competent
tax office. The advantages of over- tero provisions are provided for each
other's debts already satisfied the tax office if redeem-thoun within three
months of the validity of this provision for and debts of the same class
satisfy after power down if redeemed within three months of their
establishment in the tax office. Article 19 Settings debts of poor debtors
After Article 62 of Decree 356/1974 "On Code Public Revenue
Collection "added Article 62 A, which reads as follows: "Article 62 A
Settlement of debts of poor debtors government 1. The bankruptcy debts
of poor debtors Are confirmed as Public in Public Eco- Legal Services
(Tax Office) and Customs may be arranged at the request of the debtor,
with the Minister of Economy and Finance after consulting the
Committee of Article 9 Law 2386/1996 (FEK 43 A), which added Judge
as a member of a Legal Adviser State and two contributors, when the
total base debt does not exceed six hundred thousand (600,000) Euros. If
the total debt exceeds the basic this amount, the request is examined by
the Legal Council of State. 2. A key duty is all the entitlements; omenon
debts, even if they have not become maturities, as the amount has been
formed at the time of application configuration, after and any payment or
lawful removal, without under Article 6 of this, increases repre- term
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payment. 3. This arrangement may involve a discharge of insolvent
debtor from paying part or all of surcharges for late payment of tax; Kon
increases and lump-sum payment of fines balance, or in payment of the
basic debt and surcharges for late payment in consecutive monthly
installments, or a combination of two cases. The number of monthly
payments do not exceed ninety (90). From the date- Date of adoption of
the regulation, the doses are not incur additional surcharges for late
payment, unless delayed payment. The first installment is due in two (2)
months from the acceptance of regulation by debtor other than the last
working days each in the coming months
4. This arrangement is being subject to the condition of non- timely
payment of three (3) consecutive monthly two- tion. In case of full
compliance of the debtor; leti the terms of the settlement, the amount of
pre- safxiseon late payment of tax increases fines and acquitted the
arrangement the debtor is deleted from the relevant books Public
Economic Department or office, where, unless there synypochrea for
payment of the persons sought by so them. If filling solvent sect,
regulation overturned automatically, without a declaration of
Government, thus becoming immediately due the remaining debt to total
increases overdue payment incurred by the confirmation to the
settlement. 5. The acceptance of regulation by the poor debtor is an
explicit, unequivocal and unconditional-declared registering the mark in
the body of the to regulate and signed by him in the presence Head of
Service responsible for Economic Department or office within one (1)
month from the invitation. Acceptance of the arrangement is recognition
of the existence and amount of the old debt (and increases the basic u-late
tavolis). 6. On the day of application configuration suspended debt relief
for as long duration of the arrangement, and not in limitation,
complement before the expiry of one year from the time subversion of
the rules or the issue of negative decision on the application or written
refusal acceptance of regulation without action or the expiration of
deadline for acceptance, as appropriate. 7. For the regulation required to
be met as conditions: a) have been declared and is in insolvent at the time
of examination application by the debtor or the applicant is responsible
for payment of debts of another natural or legal person; although the
latter has been declared in- bankruptcy situation, b) the debt is in the
public or to third parties only if symvevaio- thei with debts to the State,
c) the debt is Bankruptcy, d) the applicant has not been convicted in
Within this bankruptcy for the offense fraudulent bankruptcy, or has been
lodged against the penal or criminal proceedings pending on offense. 8.
The Commission opinion on the acceptability or otherwise of application
configure insolvent debtor after the agreement; nektimisi data relating to
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personal and economic situation of the debtor and the demonstrating
direct economic weakness or lump sum payment of all or part of debts
and assets by demonstrating risky or not the recovery of Government. In
this particular account: a) existence of movable or immovable property of
the poor, the value and any such charges, b) the overall economic and
professional status, age, condition the health of the poor and their
families , c) the third party obligations (obligation Food debts to pension
funds and private them), d) the amount and type of debt (primary and
surcharges for late payment), e) stage in which the process of bankruptcy,
whether or not the bankruptcy estate and the value of this the
announcement or not other creditors, privileges and amount of those
claims. 9. The Minister for Finance and Economic law, published in the
Journal of Su- verniseos, out procedural details implementation of the
above. " CHAPTER D CHANGES IN VALUE ADDED TAX AND
OTHER PROVISIONS Article 20 Amendment of provisions imposing
tax a newly constructed buildings The provisions of the Tax Code, which
was ratified with L. 2859/2000 (GG 248 A), modified, replaced made,
supplemented as follows: 1. The case of a paragraph 2 of Article 6
replaced as follows: "A) the transfer of ownership of fine,
recommendation or waiver of personal or real slavery, the granting of
exclusive rights tive use on the commons main, auxiliary or specific sites
or buildings for jointly-owned department land and the transfer of the
right exercise of usufruct property of para- fu 1 '. 2. The c of paragraph 2
of Article 7 replaced as follows: "C) ownership, delivery to non-taxable
activity of the same subject, rental, no charge to use or use for
opoiondipoteskopo unrelated to the company, property that is stipulated
in the AP- throu 6
3. Paragraph 3 of Article 16 is replaced
as follows:
"3. Especially for the offenses included in the provisions
Paragraphs 1 and 2 a case of Article 6
and 2 c of Article 7,
tax liability arises and the tax-seat
Tai payable at the time:
a) signing of a definitive contract
b) reporting by the award-CASE
significant voluntary or mandatory auction and up
drafting katakyrotikis summary report
c) transfer to other cases which do not require
training required to be authenticated,
d) making the instruments that provide
The provisions of case c of paragraph 2 of
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Article 7
e) signed a preliminary agreement, the term self-
Convention under Article 235 of the Civil
Code if paid full price and
surrendered the possession of the property. "
4. The d of paragraph 2 of Article 19
replaced as follows:
"D) operations provided by the provisions of
paragraphs 1 and 2 a case of Article 6 as
rateable value shall be the consideration received or
be taken for these operations, the ypokeime
nos by the purchaser, customer or third party
plus any service related
with these operations.
For deliveries to the property owner of the plot;
WHO entrusting a contractor to building
the system of compensation as the taxable value
taking the value of the buildings are delivered to
This, without taking into account the value of the ideal
share of the land that represents them. The value
can not be less than the value of
percentage of the land transferred from
owner of the land to the contractor or manufacturer
designated by him to third.
If separation of the usufruct
ownership, the value of the dividend is determined in pol-
sosto the value of full ownership in accordance with
under the provisions of Article 15 of the Code
inheritances, gifts, parental benefits, dowries and
Profits from lottery ratified by n.2961/2001
(GG 266 A) as is. "
5. The case taken under paragraph 1 of Article 22
replaced as follows:
'Ae) a) immovable property, except:
- The delivery is stipulated in the
Article 6
- Supplies provided by the provisions of
case c of paragraph 2 of Article 7
b) the immovable property is exempt recipients
Transfer Tax on first purchase
residence, and the concession
dedicated to the main commons, helping
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tion or specific sites or buildings for jointly-owned
Board of land is for this
property. The exemption from VAT seems certain
tics at the time of delivery of the property.
6. The case with paragraph 1 of Article 32
replaced as follows:
"E) a certified copy of the special municipality-periodic
consumption or specific statement of case c
paragraph 4 of Article 36, which provides
tax payment with these statements, from which
prove payment of tax. "
7. The subindents i and ii of case c
paragraph 4 of Article 36 is replaced and pre-
is added a new sub-iii as follows:
«I) Special tax statement, acting operations pre-
see the provisions of paragraph 1 and CASE-
ing a of paragraph 2 of Article 6. This statement
presented at the time when the tax
obligation in accordance with the provisions of paragraph
3 of Article 16. By submitting this declaration,
paid off in the appropriate delivery
property tax as input tax offset
at the rate charged to the same-transferred
property rights, as established at the time
incurrence of tax liability.
The same statement is submitted for the acts
provided by the provisions of case c para-
graph 2 of Article 7, without payment of tax
who paid the regular VAT returns
the relevant tax period.
ii) Specific forms of representing the total cost
the building and distribution that the individual
property, budgetary and balance sheet as.
iii) Disclosure to use the property,
which was built as a trading point on-
undertaking as an asset to a taxable activity
and property which was expropriated. The
notification shall be submitted together with the
periodic statement for the fiscal year
which has been applied or carried out the
expropriation. " 8. Paragraph 3 of Article 37 is
as follows:
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"3. Notaries are required:
a) not to prepare documents for pre-praxeispou
see the provisions of paragraphs 1 and 2 cases;
Mark Article 6, except in the case of forced
expropriation, or acts for which tax
paid a special declaration, if not para-
give them a stamped copy of the special
declaration under that provision of case c
paragraph 4 of Article 36 of the
or relevant sheets of payment or
emergency declaration, as appropriate,
b) state in the above documents in order
number of special declaration under that provision
of case c of paragraph 4 of Article 36
and associated or related payment of duplicates
tax or emergency declaration, as appropriate. "
9. Paragraphs 4 and 5 of Article 37, renumbered
Dai 5 and 6 and a new paragraph 4 as
follows:
"4. The land registrar or the head of the estate;
tologikou office is obliged to refuse
transfer agreement or court order or opoias-
dipote other act relating to property transactions
provided by the provisions of paragraphs 1 and
2 a case of Article 6, except compulsory
expropriation, although not presented in this anti-
graph of the specific statement of case c
paragraph 4 of Article 36. "
10. In Article 38, Paragraph 10 renumbered 11
and add new paragraph 10 as follows:
'10. The special statement of case c para-
graph 4 of Article 36 shall be revoked in cases
cancellation of the contract, at the request of
subjects submitted to a single application
to cancel the notice of assessment
accordance with subparagraph of paragraph 2 of
Article 56. "
11. Added to Article 56 paragraph 2
follows:
"2. Specifically, notice of assessment to issuers,
was in the second sentence of paragraph
2 of Article 48 to a specific statement of the case
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c of paragraph 4 of Article 36 or under this
brought an action or an administrative settlement reached
the dispute or peraiothike as honest, may
canceled for one of the following reasons:
a) in case of cancellation of contract
b) if the data in error correction
wrongly declared in a declaration, other than
input tax, before signing the contracts
Laiou.
Decides to cancel the Head of
Tax office at the request of the subject, if
presented the original of a declaration
attested by the notary on the body
that they were not transferred. "
12. The validity of the provisions of this Article shall
from January 1, 2006.
Article 21
Amending provisions relating to
the supply of recyclable waste
1. The provisions of the Tax Code which was ratified
the amended Law 2859/2000 and fill-
Dai as follows:
Add a new sub-yy where
d of paragraph 1 of Article 35 as follows:
'Ee) Supply of goods made in
the meaning of Article 39a.
2. Article 39a, as added by section
16 Article 19 of Law 3091/2002 (GG 330 A), Food
popoieitai as follows:
1. The taxpayers made
other taxable supplies of recyclable
waste as defined in para-
paragraph 2 of this Article shall be deemed to carry
transactions exempt, with deductibility of
input tax and therefore no passenger
met by inc The tax component issue.
Still obliged to show at this point
the words "Article 39a, liable to pay
tax is the buyer of the goods.
2. As supplies of recyclable waste for
the provisions of this law, God-
rountai the following supplies as intended
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for recycling:
a) the supply of ferrous and non-B
dirouchon metals, scrap and other uses;
mopoiimenon materials
b) the supply of semi-finished B-
diroucha and non-ferrous metals
c) supply of residues and other recyclable;
Sciences materials consisting of ferrous and non-B
diroucha metal alloys, slag, or ash flakes
and industrial residues containing metals
or metal alloys,
d) supplies parings and scrap, absorption;
rubbish and recyclable materiel used;
Con consisting of cullet, glass, paper,
cardboard, rags, bones, leather or artificial diftheres,
Raw hides and skins, tendons and nerves
twine, cordage, rope, cables, rubber
and plastic;
e) the supply of scrap and waste
resulting from the processing of raw materials,
f) supply of materials listed in the envi-
a riptoseis up with after cleaning, polishing,
sorting, cutting, cutting and pressing. "
3. The preceding paragraphs apply;
s giapraxeis made by January 1
2007.
4. The provisions of Article 42 of Law 3220/2004 (Official Gazette
15 A) had a similar application and business
supplied in recyclable waste with-
hand of this publication in the Journal of
Government to tax information issued
until the date of the alleged
data suppliers of recycled-absorption
rubbish, if within a deadline
sixty (60) days of publication of this
in the Government Gazette, if by then they have
served to determine tax, fine
VAT, KBS or within sixty (60) days of the Com-
nopoiiseos of these transactions, paid by
recipients of these tax items that
referring to these value added tax.
The provisions of this paragraph shall
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depending on the assumptions set out in
paragraph 2 of this Article 42 if, within
exclusive sixty (60) days from
this publication in the Journal of govern-
niseos, paid by tax collectors The data relating to such tax is added; tion
value. 22 Reduced VAT rate applicable on goods intended for use people with
disabilities The provisions of the Tax Code replaced follows: Provisions of
Chapter A - PROPERTY-Uni- rartimatos III (GOODS AND SERVICES UNDER
A VAT rates 9%) of Law 2859/2000: A. Amend paragraphs 47, 48 and 49 as
follows: '47. Wheelchairs and other vehicles for the disabled, whether motor or
other device promotion, spare wheelchair eresinoto (DK 8713 and EX 8714).
48. Contraceptive devices called "in- domitria contraceptives, aftolipeaiomenoi
vertical- hours, central catheters for hemodialysis catheters feeding, peritoneal
catheters, bladder catheters Superspecial, syringes feeding, talking blood
pressure monitors, needles (for insulin pens), needles, artificial kidney (DK EX
9018). 49. Orthopaedic appliances, which include taken and surgical areas and
allowance; smoi and crutches. Splints and and other fracture appliances.
Articles and apparatus; s adding. Devices to facilitate the hearing aids and other
appliances are kept in hand-carried by individuals or imported in human body,
to compensate for a defect or a disability. Devices ex- pouring of insulin.
Excludes parts and accessories of these goods (DK EX 9021). " B. Add two
new provisions to end as Annex III above, as follows: '56. Lift toilet (DK EX
3922), baths Handicap (DK EX 3922, 6910, 7324), bra mastectomy -
mastectomy swimwear (DK EX 6212, 6112, 6211), programs for computers
(Jaws, supernova, hall, PhonAesthesia, file reader) (DK EX 8524), printers,
Braille (DK EX 8471), watches (Braille) (DK EX 9102), signs Writing (Braille),
measures (Braille) (DK EX 9017), bats (white and electronic u) (DK EX 6602), a
cassette 4 tracks (Braille) (DK EX 8519 and 8520), glucose test strips (DK EX
3822), intended to serve people with disabilities. 57. Bath seats, pump iron
chelation on thalassemia, tracheostomy system - three- cheiosolines - filters,
walker, tripod, system- But light display, light receiver signal, Braille display,
scanner, Braille note taker, programs mobile phones in Greek and foreign
version (mobile speak, speaking phone), part of writing for people with visually
impaired (Braille), socks A.G. or tsp, socks stumps, filters, dialysis,
haemofiltration, haemodiafiltration and plasmapheresis, dialysis services;
dialysis, haemofiltration, haemodiafiltration and plasma- fairesis bags, collecting
the liquid preparation filters, Y-connectors, set in Venipuncture dialysis,
bicarbonate cartridges, Binders titanium connector and sanitation bags;
chetefsis, audio connection, Clamp (clamps), suitcase peritoneal dialysis
(SMART PD CASE), disposable materials for colostomy, which are intended to
serve persons with disabilities. " 23 Reduced VAT rate some services 1. The
provisions of the Tax Code replaced and supplemented as follows: The
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provisions of Chapter II - SERVICES - of Annex III (GOODS AND SERVICES
UNDER- Dai A VAT rates 9%) of n.2859/2000 (GG 248 A), as applicable, add
new paragraphs 16 and 17, as follows: '16. Repairing bicycles, shoes and
leather; Certain species. 17. Renovation and repair of old private-inhabitants
KION, excluding materials with a value over- exceeds the amount provided in
the case dtis paragraph 2 of Article 3 of the Code Book and records
(p.d.186/1992 Gazette 84 A). » 2. The provisions of this Article shall apply from
1.1.2007. Article 24 Providing the option to join The tax shopping malls 1. The d
of paragraph 2 of Article 8 Tax Code replaced as follows: "D) the hiring and
viomichanostasion chrimatothy- ridon. Also, the rental alone or in mixed
contracts, land made by operators of shopping centers if the subject wishes to
submit for This application selection taxation. 2. Article 8 of the Tax Code added
new paragraph 5 as follows:
"5. The Minister for Finance and Economic law defines the concept of
shopping center and the conditions, procedure and detailed partial
exercise of the option in the case of d paragraph 2 and any other detailed
reia the provisions of this Article. " 3. The case z of paragraph 1 of
Article 22 of the Tax Code replaced as follows: 'Z) rental properties,
except for on- drop d of paragraph 2 of Article 8. 4. In paragraph 2 of
Article 33 of the Tax Code add points as follows: "For shopping centers,
which carry- Tai option tax, according to event d of paragraph 2 of
Article 8, the reduction of pub- conditions subject to which energithike
ten settlement to commence in use. The switch- nonismos is conducted
each year for the tenth (1 / 10) the tax burden on the property, according
to changes in the deductible. For Trade centers, which on 31.12.2006 has
not passed The five-year settlement period, the remaining to settle the
amount of tax is settled by based on a total period of ten (10) years. " 5.
The provisions of this Article shall apply from 1.1.2007. Article 25 Other
tax provisions 1. The provisions of the Code of Value Added Value, is
amended as follows: a. The last sentence of item b of the para- graph 4 of
Article 19 is amended as follows: "If the preceding paragraph, may the
taxable person not appearing on of packing both in the delivery and in
return it. Due, however, tax on the value of the package when it is not
returned. " b. f of paragraph 4 of Article 30 repealed. 2. The provisions of
the preceding paragraph shall apply; empowered by January 1, 2006. 3.
The case b of paragraph 4 of Article 30 Tax Code replaced as follows:
"B) purchase, import or intra-Community acquisition oinopnefmatodoni
spirits, if they designed to achieve non-tax- teon acts. " Article 26 Stamp
contract works contracts Contracted a preliminary agreement for
construction of buildings with the system of compensation established
after EFIMERIS 3062 (Maritime Safety First) 1 January 2006 and the
building permit was ex- given to 31.12.2005 subject to stamp duty three
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percent (3%) proportional to applied para.9 provisions of Article 15e of
the Presidential Decree of 28.7.1931 (FEK 239 A) «On code the laws on
stamp duty. Draft contracts for contractors who have developed before
promulgation of this Law, the propor- Fur stamp is not being sought by
the notaries who drew up, but by Manufacturers - contractors who are
required to deliver to the competent Public Financial service tion (tax
office) without imposing surcharges within three months from the
publication of this law. Repayment of stamp duty paid and the
contribution to OGA, draft contracts for contractors building construction
with the system of Antiparos- chis prepared to 31.12.2005 and the license
building was issued after 1.1.2006 and delivery of buildings subject to
VAT. A return required application to the beneficiary within tri- month
sunset date of publication hereof. PART TWO SIMPLIFICATION IN
THE CODE OF BOOKS AND OTHER ITEMS AND REGULATIONS
CHAPTER A The provisions of PD 186/1992 (FEK 84 A) modified,
replaced and supplemented as follows: Article 27 General Provisions 1.
The penultimate sentence of paragraph 1 of Article 2 shall read as
follows: "Trader for the purposes of this is considered and any foreign
entity any kind that has a plant in Greece, where erect property within the
Greek territory or property made to such pre- addition of the extension. "
2. Paragraph 1 of Article 2 inserts a new paragraph as follows: "There are
traders: a) the farmer and rural farm-defined Dai in Articles 41 and 42
n.2859/2000 (GG 248 A), if not picked up for the activity that in the
normal rules of law, b) a person other than professional self- sional who
occasionally parecheiypiresies trader or a person referred to in paragraph
3 of article and the total annual pay of not exceed the limit in paragraph 5
of Article that for those providing services, not trader is another cause c)
the author of a public or private official, retired for the first time since his
retirement version of the book and draftsman training seminars, public or
private employee or coordination xiouchos, provided they are skilful-
glances from other source d) the natural person in accordance with para-
paragraph 1 of Article 3 of Law 2859/2000 (GG 248 A) not considered
an activity governed by Value Added Tax, provided that no being a
trader from another cause provides services to persons under paragraph 3
of this article e) a person associated with MI-related rental project
executing agency research project funded or subsidized by general
European Union, if not trader otherwise, the amount of those fees was
not more than twice the limit set by the paragraph 5 of this article for
those who remained; have services and related services provided only the
research project funded or sponsored by the European Union. " 3. The
first sentence of paragraph 2 of Article 2 is replaced by: "The obligations
of the previous paragraph is and professional associations, that is
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success- defmatias to implement the provisions of the Code that if they
have a professional address, designed to perform a specific act, de-
indicated in a written agreement filed in competent tax office (tax office)
before starting work, and members are alternatively or cumulatively: a) a
natural or legal person that each has his own business, or liberal
profession, b) a partnership of different State-omorryth mis or limited
partnership, c) natural or legal alien; Mikko person carrying on an
enterprise outside the Greek territory, provided that he is number Tax
records in Greece before participation in the pool and be represented by
date- dapo natural or legal person. " 4. The first sentence of paragraph 3
of Article replaced as follows: "The state, national or foreign legal
qualifications; PO or a committee or association nonprofit nature, the
foreign entity not has an establishment in Greece and acquires ownership
or other right in immovable property to date; dapi, foreign missions and
international organizations only required to take, issue, submission and
self- afylaxi data defined explicitly by Code. " 5. Paragraph 4 of Article 2
is replaced follows: "4. Farmers and farms defined by Articles 41 and 42
of Law 2859/2000 (GG 248 A), if not integrated into the normal status of
this law, shall be issued consignment only when explicitly defined by this
Code. " 6. In the first sentence of paragraph 5 of Article 2 limits of nine
thousand (9000) and € four thousand (4,000) euro replaced in ten
thousand (10,000) million and five thousand (5,000) million respectively.
7. The third sentence of paragraph 5 of Article 2 replaced as follows:
"Specifically, and irrespective of the amount of gross income is exempt
from the registration requirement, the Subject to the provisions of
paragraph 2 of the AP- throu 4 of this Code, the agent state Lotteries and
gambling (PRO-PO, Lotto and related) The Newspaper, the newspaper
and ypopraktoras magazines and peripatetic lottery ticket, only to
activities. These people, if they provi- Rooney and other industry sales of
goods or of Ser- vices, the obligation to keep books for this sector appear
separately. " 8. The fourth sentence of paragraph 5 of Article 2 repealed.
9. The d of paragraph 2 of Article 3 replaced as follows: "D) services of:
aa) the disposal of electronic magnetic or other media incorporating the
right to receive services, b) to provide software and updating, c) the
process of property not owned with the use or non-identical materials,
which cost in any event not exceed one third (1 / 3) of the total
remuneration, dd) where used materials, costing in any event not exceed
one third (1 / 3) the total fee, provided that the use of these materials not
produced new type of goods. " Article 28 Books traders 1. Paragraph 1 of
Article 4 is replaced follows: 1. The trader is part of a class-BI vlion as
defined in paragraphs 2 to 6 article or exempted from the bookkeeping as
defined in paragraph 5 of Article 2 of Code by the start of each
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management period. " 2. The first three paragraphs of paragraph 2 of the
AP- 4 throu replaced as follows: "In the third category: a) domestic and
foreign limited liability and limited- ome liability companies. b) People
of the cases b, c and d of paragraph 1 of Article 101 of the Tax Code
Income (Law 2238/1994 - GG 151 A) involved the construction and sale
of buildings or in- construction of public or private technical projects and
consortia that have the same scope of work, if they participate in at least
one persons of this case or upper-resident nymi or narrow liability
company. c) general partnerships and limited partnerships, the civil
societies and civil companies involved in the construction and sale of
building all activities, if these at least one person of the PA- ragrafou 1 of
Article 101 of the Tax Code Income. d) The joint ventures contributed to
the in- manufacture part or all public or private technical work of the
consortia in the case b. " 3. The cases a and b of paragraph 3 of Article 4
is replaced as follows: "A) The second ship exploiter class Article 3 of
Law 27/1975, and the business on- tias whose net earnings determined
specific manner in accordance with the provisions for tax- tive income,
excluding the trader deals with the construction of public or private
Construction. b) The operator of newspapers and magazines, as well
operator and wholesale tobacco companies; ity products. " 4. The case b
of paragraph 4 of Article 4 replaced as follows: "B) the seller vegetables,
fresh fish and other agricultural products alone and in- nites bazaars or
planodios `. 5. The first sentence of paragraph 5 of Article 4 is replaced
by: "In the category which represents the annual gross- Excellent
earnings, but a category below second, the other traders, natural or legal
persons for whom there is no integration under the provisions of
paragrafon2, 3 and 4 article, young traders at the beginning their work,
for which there is no specific inclusion and urban professional law firm
Decree 518/1989 (GG 220 A). » 6. In the first sentence of paragraph 7 of
Article 4 beyond bookkeeping and replaced pre- stithentai in this
paragraph, second, third and fourth paragraph as follows: "Types of
books limits the gross income First up to 150,000 euros Second to
1.500.000 euros Tuesday over 1.500.000 euros " "Especially the general
partnerships and limited partnerships, civil societies, urban firms and
consortia engaged in the construction and sale of construction and in
which no person referred to in paragraph 1 of Article 101 of the Code
Income Tax and the traders individuals working with the same object
menu works for the accounting periods starting from 1.1.2008 and then
join the third category of books for this activity, if annual gross receipts
of any previous time management period exceeding five million
(5,000,000) euros. Anyone from on- tidefmaties these deals with the
construction public or private technical projects for inclusion in class
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book industry is considered separately against the limits of the first
paragraph of this paragraph. Where a parallel another branch in goods or
services, observe all activities of the books category represents the total
annual gross income, subject to the limitations of the first sentence of this
paragraph. " 7. At the end of paragraph 7 of Article 4 pre- is added the
following subparagraph: "In order to compile the inventory trader in the
second category in the first Blue- Managing a period of gross receipts
that do not come every year. " 8. Paragraph 4 of Article 5 is replaced
follows: "4. The amount of costs up to one hundred fifty (150) million
each and VAT corresponding to these bo- Ray be recorded daily in the
columns Having- rune aggregate an amount, indicating and number of
relevant documents. " 9. The c of paragraph 4 of Article 6 replaced as
follows: "C) The market value and polisiston assets, VAT attributable to
them, and the amortized; tions, when exported accounting result. " 10.
The first sentence of paragraph 5 of Article 6 is replaced as follows: "By
the deadline for submission of declared- ing income tax for the current
financial year to book revenue - cost-registered analytical significant
gross revenues from sales of goods and services, distinguishing retail -
wholesale sales and expenses to pay for personal ation and third, rent,
interest and other costs. 11. The last two parts of paragraph 2 of Article 7
reads as follows: Provisions that impose disciplinary-OT Maximum plans
supersede the provisions of the pre- THB verses. " 12. The title and the
provisions of Article 8 is replaced; stantai as follows: "Article 8 Paper
stock production - cost, technical specifications 1. A trader who sells
goods on its own or on behalf of others or for their own own account and
on behalf of third parties provided by the two fiscal periods preceding the
annual gross revenues exceeded the amount of IP- De million
(5,000,000) euro, or the amount of six hundred thousand (6,500,000)
Euro case of trader who sells goods of outside the country by more than
eighty per percent (80%), keeps records. The book de- bag booked for
every commodity markets and sales by type, quantity and value and
volume traffic by type and quantity of import and export. Goods of a
third monitor separately at least kind and quantity.
2. Paragraph 7 of Article 27 is replaced
as follows:
"7. In the inventory are recorded separately
by type and quantity of all assets
another trader's property located in
the end of the accounting period in plants
, if these data are not derived from
book store or from other additional books. "
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3. The fifth and sixth subparagraph of paragraph 2
Article 28 shall be replaced as follows:
"To improve the functionality of the argument;
tion or for other important reasons may, after
approval by the Accounting Books (E.L.V.)
changing the method of determining the purchase price
or historical cost of production. "
4. The case of a first sentence of para-
fu 3 of Article 30 is amended as follows:
'A) maintain or preserve the book production
- Book accounting data or technical specifications or
book or card receipt quantity defined by
paragraph 1 of Article 10 of this Code, ".
5. The b, e and the first paragraph
paragraph 4 of Article 30 are replaced
added after the new case if i
as follows:
'B) is not included in inventory reserves
or enter them incorrectly in the quantitative
them, "
"E) fails to observe or preserve or produce
the regular tax audit additional books
paragraph 5 of Article 10 or to register
These transactions or enter them incorrectly
elements that determine the amount of transac-
tion, "
"H) shows cumulative errors in the book income
- Costs to the monthly statement of receipts book
- Costs and in inventory, "
"I) fails if the log or
balance general - universal analytical or BI-
vlio revenue - costs or monthly statement of
book revenue - expenses or fails to observe or preserve
book store or situations in quantitative
tonapothematon register or inventory
if not done with such situations. "
6. The last two paragraphs of paragraph 4 of
Article 30 shall be replaced as follows:
"The acts or omissions of this paragraph,
to determine the mean exologistiko
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results should be massive, so
to significantly affect or render objects;
Menicos impossible to audit tax
obligations, by analogy with the provi-
sions of the last two paragraphs of paragraph 3
this article for the acts or omissions of
f and i of that paragraph.
Not be regarded as inadequate or inaccurate: a)
inclusion of income or expense in use by another
that respect, b) acts in the case of the
paragraph, where these do not fall in
tax effect, c) the valuation of stock-
vehicles differently from that stated
with the provisions of paragraphs 1 and 2 of Article
28 of this Code, provided that it is
possible at the time of a request from the tax-
party control of the state pension valuation of these
in the manner specified by the above
measures. "
7. Paragraph 6 of Article 30 is replaced
as follows:
"6. The books and records of the first class
are inaccurate when the trader is not in-
lie or registers incorrectly to these markets
have not been and has not been pub-
Watch item or issue or issues which are inaccurate or
virtual or misleading as to the quantity or value;
to the contractor tax information
handling and value, or receive inaccurate or virtual
the volume or value of such items
shows cumulative errors.
The provisions of subparagraph f, g and i of First-
the subparagraphs of paragraph 4 of this Article
and the last two paragraphs of the same PA-
ragrafou have similar application for them;
Rudy book purchases. "
8. Cases A to E in the first paragraph
paragraph 7 of Article 30 shall be replaced
follows:
"A) Percentage of three percent (3%) and low-value
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equal to or exceeding thirty thousand (30,000) euro-products
tharista revenues exceeding one million five hundred
thousand (1,500,000) euros.
b) Percentage of two percent (2%) and to a lesser value
exceeding two hundred thousand (200,000) euro-gross
Excellent revenue over a ekatommyrioupentakosion
thousand (1,500,000) euros. "
9. The case d the second sentence of para-
graph 7 of Article 30 is amended as follows:
"D) The non-inclusion or inaccurate registration
the additional books of paragraph 5 of Article
10 transactions for which there are issued
items of income shall apply accordingly defined
where a, b and c of that paragraph. "
32
Specific powers
1. Cases i, l and m in paragraph 2 of
Article 36 abolished the case of a same
renumbered paragraph I and the last paragraph
paragraph 3 of this Article shall be replaced
as follows:
"For seizures of this paragraph shall-
mozontai accordingly the provisions of the last five
indents the next paragraph. "
2. The case b of paragraph 8 of Article 36
replaced as follows:
"B) does not make public financial Ser-
vices yield any withholding statements;
menu or epirriptomenou tax, fee, levy
any reason, including tax returns, entrances
Dimas. "
3. Paragraph 10 of Article 36 is replaced
as follows:
'10. The rights of the competent tax office head
defined by the provisions of paragraphs 1, 3,
6 and 7 of this article enaskountai parallel
Directors General of Taxation, inspections
tion and control and the heads
the Office of Special Inspections (YP.E.E.). "
4. The first sentence in the case of a para-
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fu 3 of Article 37 is as follows:
"To be exempted from the obligation of
records, production cost estimate and technical
Kon standards or limiting obligations
them or in various ways such compliance, and
and defining the kind of quality as an essential
separation of goods for the purposes of
the Code. "
5. Paragraph 4 of Article 37 is
as follows:
"4. A request by the trader shall:
a) discharge or in various ways, Teres
important book warehouse, production cost estimate and
technical specifications of five (5) months prior to the start
the accounting period for which a regulation;
half or exemption from these obligations. Especially in
starting a new business or to transform
firm and immediate commitment to respect the book
store for an application time of front-
institution information records,
b) Change the method of determining
purchase price or production cost history
five (5) months before the end of the accounting
period. "
6. The last sentence of paragraph 7 of Article
37 is as follows
"The Secretary of the Commission as required;
at least five (5) days before the meeting
disclose the date and time of the contribu-
following the meeting the trader who has applied
application performance. "
7. The c sub-c in the case of Article
38 is replaced as follows:
"C) to address different way, the time
version of the content and purpose of the ec-
writer on urban transport, special and
international transport, express, and
the use of public transport means or wheel
utility vehicles or mixed cars
Tricycles or private use.
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8. The sub ce of case c of Article
38 is replaced as follows:
'Ce) specify different tax information
submitted, the manner and timing
these data and the books of Kos-
that law to all parties or groups
only those in the whole country or in parts
Only this. "
9. The sub cf the case of AP-c
throu 38 is replaced as follows:
'Cf) provide for all traders or
these categories only way and means
keeping and issuing all or some books and stoi-
winter set with the provisions of the Code of UT-
, as well as to regulate different for all
traders or groups of them only the
thinking about and respect for books and accords;
s, how and when information of books
and issuing of data, methods and instruments
preservation of all or part of books and data
any other necessary detail. "
10. C In Article 38 added
sub gid as follows:
"Gid. to determine the technical requirements, proce-
dures, time, manner, means and any other
necessary detail to ensure the genuine-
widespread over and integrity safeguarded in
e - digitized books and tax
data, using special tax safe
labeling provisions of Law 1809/1988 (GG 222 A). »
11. The cases f and g of Article 38, renumbered
Dai where G and H respectively, and added
new f as follows:
"F) to establish the destination of the pub-
Watch data for all parties or
only those categories across the country or
parts of it, ".
CHAPTER II
ARRANGEMENTS IN N. 2523/1997
Article 33
Penalty Code of Books and Records
The provisions of Article 5 of Law 2523/1997 (GG 179
ΠΑ
ΡΑΡΤΗΜΑ Α
A) modified, replaced and fill-
Dai where as follows:
1. The case of a deleted paragraph 6
and where a, b, e, f, g, h and j of the same
paragraph are as follows:
"A) In non-accounting or bookkeeping
lowest category of traders of C
class or failure to meet the balance of accounts
General - other Catholics, or book-apogra
Voice and non-pension or late retirement
the balance in two (2) for all or some of the
these omissions.
In case of imposition of the fine-CASE
ing is not necessary to separate fine
Non-compliance records of fixed assets.
b) failure of additional books of paragraph
5 of Article 10 in two (2) for each book. "
"E) non-production of books and the first Blue-
time after two previous call
(2) for each of the next two times
five (5).
f) If the non-inclusion of quantitative
counting of inventory stocks
three (3).
g) In case of late reporting
paragraph 1 of Article 20 after the end of
year deadline expired, as well as
failure to register cases counter-
counterparties or inaccurate entry of value in three
(3), if those omissions and misstatements
related items totaling over-dekates
sherry thousand six hundred seventy-three (14.673) euro
every situation.
The same rate applies in case of sub-
Shot data unless the debtor until the end
period of extra-judicial settlement of the dispute or
exercise timely appeal against decisions
ing a fine present late,
data and that the aggregates by
situation is to attain its previous
paragraph, whereupon gravity factor
equal to the unit.
ΠΑ
ΡΑΡΤΗΜΑ Α
The weighting factors of the first and second
subparagraph shall apply as appropriate and on late
data on the heating-poliseispetrelaiou
Munson after the deadline
for and on non-reporting, VU-
raleipseon inaccuracies or as specified
These territories.
The coefficient of gravity of the preceding paragraphs;
s true does not make a balance
paragraph 6 of Article 20 or the late
submission, after six months
deadline.
h) Failure to display screening
additional books of paragraph 5 of Article
10 to five (5). "
'J) failure of the book building cost estimate
the A.Y.O.O. 1024754/187/POL.1039/9.3.2006 (FEK 311 B)
or non-demonstration that the tax inspection after
Call prior to five (5) for each
construction. "
2. The case of a paragraph 8 is replaced
as follows:
"A) The failure to issue any component that certain
Zeta from the provisions of the KBS. Especially the non-issuance
point of delivery structures is independent
violation regardless of the amount of value thereof.
A failure to issue the elements is not
Registration serviristhenton species sheets fac-
laughter. Except that failure to issue statements of Mission
Farmers from the special tax regime is
general failure, without prejudice
of a case of paragraph 10 of Article
this. Also, exceptional non-item version
traffic is general failure if it is
issued and registered in the books point value
the same transaction by the person in the adoption of
movement data. "
3. Cases i, j and k of paragraph 8
replaced as follows:
'I) non-preservation of each book or situation
replace every book or fifty (50) leaf-tax
tural data or other supporting documents
ΠΑ
ΡΑΡΤΗΜΑ Α
for the time specified by the provisions of KBS,
unless the failure is shown to preserve
more violence.
j) The late printing or writing an optical net-
JCT each book or condition specified by the
provisions of the KBS.
a) The non-coverage software
obligations under the provisions
Article 23 of the KBS, as well as the failure of each
the obligations imposed by Article
this. "
4. In paragraph 8 is added to the case l
follows:
'L) each non-registration or inaccurate registration
ment in the book's construction cost estimate A.Y.O.O.
1024754/187/POL.1039/9.3.2006 expenditure prosdio-
roots of the cost of each "building". "
CHAPTER III
ARRANGEMENTS IN N. 1809/1988
34
Tax electronic devices
The provisions of n.1809/1988 (GG 222 A) is amended
poiountai replaced and supplemented by
case, as follows:
1. Paragraph 1 of Article 1 is replaced
follows
1. The traders who sell goods at retail
or mainly retail or services to the public
and keep books, second or third category
Code of Books and Records (Presidential Decree 186/1992, Official Gazette 84
A) required to use the tax-
meiakes machines for the retail version of evidence-
Winning the sale of goods and services. The
requirement have essentially wholesaler
traders when the retail sales of goods
and services performed by system and not included
an occasional, regardless of the percentage of sales
those of total annual sales. With
decision of the head of tax office the seat of
operator of the preceding paragraph may
exempt a trader from the obligation
use of fiscal cash register on
ΠΑ
ΡΑΡΤΗΜΑ Α
issuing receipts retail goods
or services where there are special reasons
for exemption. The technical properties and low-
raktiristika fiscal cash register and
the information must be contained in prostitutes
these receipts are defined by a decision of the Ministry;
Wu Economy and Finance, published in
Gazette. The traders are,
instead of using fiscal cash registers,
may issue a certified duplicate effi-
sions retail goods or services
so computerized, but there must be
the particulars of receipts for tax
reasonable cash machines. By exception,
The handwritten version stamped duplicate de-
show retail sales of goods or providing services;
Zion, in special cases only, for transactions
made by the trader outside the central
store or branch.
The Minister of Economy and Finance;
Mikon, after consultation with the Commission's
Article 7 of that Act may be permitted
POS network using e-
puters - cash registers instead of
egkekrimenonforologikon use cash
machines for issuing receipts, retailers say
ment of goods and services. "
2. The last sentence of paragraph 2 of Article
1 repealed.
3. Paragraph 5 of Article 1 is replaced
follows:
"5. The traders of the code books and accords;
s (PD 186/1992, Official Gazette 84 A), issued by the elements
of this Code by a computerized way by e-
EEE PC required to ensure
electronic data on the use of specific
electronic-devices-labeling law
this. The preceding paragraph apply
down voluntarily and for books of this Code
kept in a computerized way. "
4. Paragraph 6 of Article 1 is replaced
follows:
ΠΑ
ΡΑΡΤΗΜΑ Α
"6. The Minister of Economy and The-
konomikon out modalities of
provisions of the preceding paragraph and
properties, the nature of specific
electronic-devices or other marker
how to ensure electronic data
books and data content thereof, the
years, how compliance with or adoption, preservation and
storage, and the books or items
excluded. "
5. Paragraph 1 of Article 2 is replaced
follows:
1. Fiscal instruments and treasury systems;
automatically the previous article, to be used;
thoun in bookkeeping, or a data
referred to in paragraphs 1 and 5 of Article
from traders that are subject to the provi-
sions of law, must be equipped
licensed health. The license granted by the
Committee under Article 7 at the request of interested
alleged the company and is valid for four (4)
years from the date granted. Conditions;
important to examine the applications made by 1/6/2006
applications is to pay a fee for the
Government amounting to two thousand (2,000)
per application. For authorization, Ms.
tallilotitas the Commission considers in particular: a) if the sample
tax mechanism or system which
required to produce the person before
consideration of the application responds to
properties and technical features fixed-
down by the Minister of Finance and The-
konomikon b) if the company applying for permission
health has even network in Greece
Repair and maintenance of the necessary scientific
staff and providing the necessary reserves
parts and accessories in Greece c) if
the company applying for the license eligibility
is solvent if the economic establishment,
ensure the smooth running of d) if possible
control and monitoring by the Commission
fiscal devices or systems before
ΠΑ
ΡΑΡΤΗΜΑ Α
placing on the market within the sample. The
Commission may consider any other item
necessary to formulate a final opinion;
to this Guideline, and to review, after the
marketing performance, they still respected
in each case the obligations
the above b, c and d. The relevant
company applying for license suitability;
Tash must provide the Commission every
element that prompted it. "
6. Paragraph 3 of Article 2 is replaced
follows:
"3. The company received a license suitability
for this model of tax non-cash
Hani or system must preserve the
approved sample of fifteen (15) or more years
the end of the year last provi-
o the market was this type and to make
immediately available to tax authorities and
Commission under Article 7. The sample is locked
and prohibited any response to it. With
the Minister of Economy and Finance
out how security and storage
sample and any other necessary detail. "
7. Article 3 is amended as follows:
"Article 3
1. Operators applying for and receiving license
Fitness or assigned by the Commission
technical support to tax non-electronic
racially motivated, to ensure proper maintenance
and early recovery of mechanical failures;
new users should keep in Greece
sufficient stocks of spare parts and accessories
necessary laboratory equipment and well-organized
United-trained and certified network,
qualified and appropriately trained technical
Kush. For this purpose, these companies
prepare and submit to the competent department
KBS, periodic statements in paper and electronic
victory format, the data authorized by
These techniques, as well as adopt and submit
for approval at the same address, badges
ΠΑ
ΡΑΡΤΗΜΑ Α
certification of these techniques. Condition for
valid submission of statements and the endorsement of
cards made from 1.1.2007 is
The fee paid to the State, which
is twenty-five (25) per technician
authorized by the company, which Ms.
techei licensed health approved models
or company entrusted with the technical sub-
support from the Commission.
2. The Minister of Economy and Economic
legal criteria for applying the
article. In the same decision-regulated on
concerning the required substantive and formal
technical skills and related issues
training of technicians and users to
tax electronic devices. "
8. The first and second sentence of paragraph 1
Article 4 is replaced as follows:
1. The vendor tax electronic devices
systems and adopt the mission statement or what-
mologio - consignment to two additional copies
with "for the tax office the buyer, the
which one is obliged to deliver to the tax office
shall within fifteen (15) days from the date-
Date of issue, attaching a photocopy of
sheet daily traffic "Z", installation - start
e-tax operating mechanism.
The other copy is delivered to the buyer, who-
nd obliged to deliver to the tax office Headquarters
within a fifteen (15) days after receipt of
with the statement in paragraph 2. "
9. The first sentence of paragraph 2 of Article
4 is replaced by2. The buyer or user or owner obligations
Tai submit to the tax office Headquarters falling,
within the period specified in paragraph 1
this Article, a declaration of Article
8 of Law 1599/1986, which specifies how
and the date of acquisition, the features of the
document, and the exact location (address
headquarters, branch or other area) in
which will be installed and running
this machine. "
ΠΑ
ΡΑΡΤΗΜΑ Α
10. Added to Article 4 paragraph 5 as
follows:
"5. In every case, conservative book
ing and repairs, a new book, which
is the competent tax office and is marked in a conspicuous
slice the words "In place". "
11. The second sentence of paragraph 1 of Article
5 is replaced at the end of paragraph 1 pre-
new paragraph is added as follows:
"We also must ensure that the information
book of what relates to the machine, such consent
ntrotika tax data memory, maintenance,
repairs, and to immediately call for restoration;
attitude of the disruption of the machine. With Case
Minister of Economy and Finance sets out
implementing these obligations.
The book of maintenance and repairs, which s;
always translated or accompanied the fiscal electronic device
presented directly to any tax claim
controls. "
12. Paragraph 2 of Article 5 is replaced
as follows:
"2. The restorer or repairer must
record in Book Repair and Maintenance
fiscal instrument any technical diagnosis
operation, repair or maintenance, signing
and putting the stamp. If it finds that
mechanism no longer has the ability and
features that ensure reliability,
due to injury or other cause, shall be known;
ments that directly and in writing, notify the
Taxation user tax office and the competent
Address KBS. "
13. The first sentence of paragraph 1 of Article
6 is replaced as follows:
1. The sealing of the screw head, which connects
the casing to the base of the machine, how
referred to the technical specifications is
the company has been authorized appro-
lotitas an area of operation, before
of the marketing process and is controlled by
accredited tax advisor, an official of the Ministry
ΠΑ
ΡΑΡΤΗΜΑ Α
Ministry of Finance and Economics. "
14. Paragraph 1 of Article 7 is replaced
as follows:
1. Recommended to the Directorate of Books and Records
Ministry of Economy and Finance of seven
Commission officials from the address and
technical specialists, public and private sector
to control the properties and technical charac-
These features of taxation and the
granting eligibility to use it;
mark them. The three members of the Commission, with alternate
rotes to be appointed by the Minister of Economy
and Finance and the remaining four-melieidi
Train technicians, with their alternates are proposed,
every one, from the first four to force parties
opposition represented in parliament
or depending on the strength of each party antipole-
casting, when represented in the Wu-
Li fewer than four parties. If
not suggested above four members in
period of fifteen (15) days of the program
invitation, they are appointed by the Minister of Economy
and Finance The Minister of Economy and Finance;
Mikon appointed members, according to the above,
during the Commission's mandate, the monthly allowance;
ures of its members, the procedure and any
other necessary details.
By decision of the above Commission, may
attend this meeting, representatives
recognized collegiate represented
tell companies authorized suitability;
Tash models approved fiscal instruments
or companies authorized resale or tech-
ing instruments.
The refusal of the Commission must
be justified and communicated to interested
aferomeno. "
15. Paragraph 4 of Article 7 is replaced
as follows:
"4. The decision of the Minister for Finance and Economic
legal, provided the provisions of the PA-
ragrafou 2 of Article 1 can not be issued if
ΠΑ
ΡΑΡΤΗΜΑ Α
has been granted eligibility to four
than businesses in the process of production
paragraph 1 of Article 2. "
16. The last paragraph of Article 8 is repealed.
17. The second sentence of paragraph 1 of Article
9 replaced by:
"In the same way extinguished and the cost
replacement of mechanical pump oil prac-
published criteria for liquid fuel suitable digital when
necessary to connect them with tax
mechanism. "
18. The first sentence of paragraph 2 of Article
9 replaced by:
"2. The traders, who keep records Mon-
sectional or a third category of code books and
Elements, where their net profits
identified exologistikos entitled to ekpi-
ptoun of their net profits:.
19. Paragraph 3 of Article 10 is replaced
as follows:
"3. For all offenses applies Sub Base
calculus No. 1 (VAS.YP.1) and rate of weight
numerical value defined as follows:
a) For companies that have received from the AP-
bushel of the Article 7 permit eligibility
or approved only technical assistance to eight (8).
Exceptionally, for the most offenses under the coordination
tor of gravity is defined as follows:
a.1. In case of refusal or obstruction or non-self-
efkolynsis in any way control
assurance mechanisms and tax systems;
vehicles thirty (30).
a.2. Failure to preserve the sample
the estimated time of sixty (60).
a.3. In the case of incorrect data
to the Article 7 of the permit
suitability to forty (40).
b) For resale business, technical sub-
support, and technicians who have
authorized maintenance service
tax and repair mechanisms and systems;
of four (4).
ΠΑ
ΡΑΡΤΗΜΑ Α
c) For users or bonded mecha-
tions and systems into one (1).
c.1. The publication of data from an approved non-public
Spent tax mechanism or system is deemed
not certified as an issue. Enforcement objective;
Nick is fine separate offense for
which shall apply mutatis mutandis the
Paragraphs 8 and 9 b of Article 5 of
No. 2523 / 1997.
c.2. The version information from unauthorized or
approved and broken or falsified tax
logical mechanism or system is deemed not a
them. Imposing a fine of objective
considered a separate offense for which appli-
mozontai according to the provisions of paragraphs 8
if a and 9 of Article 5 of Law 2523/1997, with
Subject to the provisions of paragraph 10 envi-
a riptosi the same Article and the law.
C.3. Non-use of approved and notified or
Unauthorized use of undeclared tax
mechanism to ensure electronic fee-
ry books deemed not to comply with them. The
same applies if the approved and
registered tax mechanism is broken
or tampered with.
d) Failure to declare any tax scheme or
system is general failure and enforced;
Leta fine set with the
a case of paragraph 2 of Article 5 of
Law 2523/1997, as appropriate. For each municipality late-
consumption tax mechanism or system after
deadline specified in Article
4 of that Act, attributable to a breach by
late declaration regardless of timing
and the number of fiscal instruments or
systems included in this and enforced;
Leta fine set with the
a case of paragraph 2 of Article 5 of Law
2523/1997, as appropriate.
e) Especially in the case of infringements by para-
raped or counterfeit tax mechanisms and
systems, licensed fitness
ΠΑ
ΡΑΡΤΗΜΑ Α
the competent Committee of article 7 or in response
otherwise the operation of the mechanism
or disposal or use of broken or inter-
foropoiimenou or falsified such a mechanism,
applied base No. 1 (VAS.YP.1) and
The weighting factor is defined by a fault
follows:
E.1. If guilty of the offense is
The undertaking by the competent Committee
Article 7, permit or approval only fitness
technical support to one hundred (100).
e.2. If guilty of the offense is
The resale business and technical support tech-
ing instruments, which have been authorized by company
authorized to provide health
maintenance and repair of non-tax
racially motivated and systems to sixty (60).
Especially if found guilty
the offense is a natural person - authorized;
rage technician, other than the above may not be
provides technical support to authorized-
me models of tax mechanisms.
E.3. If guilty of the offense is
the user or holder of a tax mechanism or
system or another third to fifty (50).
f) In case of loss of tax mechanism
tion or system applies base
No. 1 (VAS.YP.1) and the severity rate is defined
at fault as follows:
F.1. If guilty of the offense is
The undertaking by the competent Committee
Article 7 permit, or health undertaking;
tapolisis technical support twenty (20).
F.2. If guilty of the offense is
the user or holder of a tax mechanism or
system or other third five (5).
g) Failure to preserve or not to show the
Repair and Maintenance booklet applies
Base Account # 1 (VAS.YP.1) and rate
gravity is set at two (2). "
20. Paragraph 4 of Article 10 is replaced
as follows:
ΠΑ
ΡΑΡΤΗΜΑ Α
"4. The perpetrators of violations of the situation with
the previous paragraph are punishable by
imprisonment of at least three (3) months, followed;
tion according to the relevant provisions of law
2523/1997, relating to the use of false and
virtual data. "
21. Paragraph 5 of Article 10 is replaced
as follows:
"5. If the offending party to the case
paragraph 3 is undertaking the
licensed health of taxation
or systems or authorized by this manu-
Liti or technical representative, regardless of
administrative fines and criminal penalties
in paragraphs 3 sub E.1.
and 4, following a decision of the Commission referred
7 may be revoked license or eligibility
and the placing of the mechanisms of
type. "
22. Paragraph 6 of Article 10 is replaced
as follows:
"6. The same sanctions and penalties for
by paragraphs 3 sub E.1. and 4 sub-
are subject and the persons entrusted by the
Commission audits in accordance with the inter-
classes of paragraph 2 of Article 7, when, of course;
onoun incorrectly on the results of tests
carried out. "
23. Article 11 is amended as follows:
"Article 11
Since the entry into force of this law repealed
repealed the provisions of article fifth of Law 625/1977
(GG 180 A) and Article 35 of Law
1694/1987 (FEK 35 A).
The company received a license suitability
by the competent Committee of article 7 of Law
that for certain types of tax-mechanical
tions can be of any manufacturing enterprise,
assembly or importation, and any
company carries out marketing of such instruments or agreements;
sys.
The Minister of Economy and Finance;
ΠΑ
ΡΑΡΤΗΜΑ Α
Mikon a proposal from the Commission of Article 7
of this Law shall be the date
authorization eligibility approvals old
models, the time validity of which has exceeded
four (4) years from the date of issue. "
CHAPTER D
OTHER ARRANGEMENTS
Article 35
Transitional provisions
1. The provisions of paragraphs 5 to 8
Article 31 of this Law, they provide on-
eikesteri treatment applied to the sub-
positions until the publication of this Law
not been tested.
Also apply to cases in which
tested and are not definitive still pending before an administrative
resolution of the dispute is over the zero-time
limit exercise remedy or appeal
or pending discussion of these cases before
administrative courts and the Council of
State. For cases pending before
those courts are interested can
at their request, submitted to the relevant pre-
chief of the tax office within
mandatory period of sixty (60) days from
publication of this, ask the administrative
settlement, followed the procedure
tion of LD 4600/1966 (GG 242 A). In the case
not reached an administrative settlement, the
affairs of the two preceding paragraphs are
under the earlier provisions.
2. The provisions of Article 33 and paragraph
19 Article 34 of this Law, they provide
lenient treatment, applied to production
foundations committed up to December 31
2006, regardless of the time detected by
tax authorities, if not issued by
Heads of public finance services;
Zion, the decisions to impose fines.
Similarly, apply to infringements by-
prachthikan up to December 31, 2006, independent-
quantity of time detected by the tax
ΠΑ
ΡΑΡΤΗΜΑ Α
logical principles, which are issued by
Heads of public finance services
these decisions imposing a fine not exceeding
and December 31, 2006 have still pending before certain
tics in an administrative settlement or pending
administrative tribunals or STE. For
Cases pending before courts
those interested may, at their request, which
submitted to the competent head of the public
financial service in sunset time
sixty (60) days from December 31, 2006, to damage-
tisoun administrative settlement under the
provisions of the preceding paragraph, followed
the process of decree 4600/1966 (GG 242 A).
In the absence of an administrative selective
importance of the case, the assumptions of the previous two
paragraphs are based on the provisions in force
at the time of infringement.
Article 36
1. The first sentence of the penultimate paragraph of
paragraph 5 of Article 15A of Law 3054/2002 (Official Gazette
230 A), as introduced by Law 3423/2005 (GG 304
A), amended as follows:
"Especially for the years 2005, 2006 and 2007, the distribution
quantities individually biofuels and other
Renewable Fuels, subject to a special pub-
watch status of the provisions of paragraph
6 of Article 78 of Law 2960/2001 (GG 265 A), as
was added to Article 34 of Law 3340/2005 (Official Gazette
112 A), determined by a decision issued by
The first sentence of paragraph 5 of this
Article, without the training Programme
tion provided in paragraph 4 of this. "
2. The quantities of biodiesel in the case of z
paragraph 1 of Article 73 of Law 2960/2001 (GG 265
A), as amended, subject to special tax
status of Article 78 paragraph
6 of Law 2960/2001, which were allocated to the D1 /
N / oik.8392/20.4.2006 (FEK 512 B) joint resolution of
Ministers of Economy and Finance, Development and
Rural Development and Food and which in-
hand and December 31, 2006 have not been
ΠΑ
ΡΑΡΤΗΜΑ Α
consumption and are in bonded warehouses
Refining the holders or holders
Trading Class A, singly or in mixture with envi-
trelaio internal combustion engine (DIESEL) in the case
f of paragraph 1 of Article 73 of Law 2960/2001
can be made for consumption after January 1
2007 additional quantity of 114,000 kiloliters
verbatim distribution for biodiesel in 2007,
under the special taxation provisions
Article 78 paragraph 6 of Law 2960/2001, as
force.
Article 37
Amending provisions of Law 3299/2004
1. Article 1 of Law 3299/2004 (GG 261 A) fine-
thentai paragraphs 4 and 5 as follows:
"4. The regional aid scheme of PA-
Rondos Law is in line with Regulation (EC)
No. 1628/2006 of October 24
2006 on the application of Articles 87 and 88
Treaty to national regional investment aid;
ment data.
5. The Minister of Economy and Finance, subjected
operating for approval by the Committee Charter
Regional Aid.
By decision of the Minister that are specified as
national system of the above approved Charter
and the guidelines and regulations
on regional aid-Ha
raktira the European Commission. "
2. Paragraph 1 of Article 2 is replaced
follows:
"Division of the Territory
1. For the purposes of this
Law, the territory divided into three regions as
follows:
REGION A. It includes the prefectures of Attica and
Thessaloniki than Industrial Enterprise
Areas (V.E.PE.) and islands in the prefectures of those
included in Area B.
AREA B It includes the provinces of Region-
reias Thessaly (Karditsa, Larissa, Magnesia, Tri-
good), the provinces of South Aegean Region
ΠΑ
ΡΑΡΤΗΜΑ Α
(Cyclades, Greece), the provinces of Region-
reias Ionian Islands (Corfu, Lefkada, Kefallonia,
us, Zakynthos), the prefectures of Crete
(Heraklion, Lasithi, Rethymno, Chania), counties
Region of Central Macedonia (Chalkidiki,
Serres, Kilkis, Pella, Imathia, Pieria), counties
Region of West Macedonia (Grevena, Kosa-
mask, Florina, Kastoria), and the Departments of
Region of Central Greece (Fthiotida, Fokida
Evia, Viotia, Evrytania).
AREA C Includes the provinces of Region-
reias Eastern Macedonia and Thrace (Kavala
Drama, Xanthi, Rodopi and Evros), the Departments of
Region of Epirus (Arta, Preveza and Ioannina
Thesprotia), counties of Northern Region
Aegean (Lesvos, Chios, Samos), the provinces of Region-
reias Peloponnese (Laconia, Messenia, Corinth,
Argolida, Arkadia) and the Departments of Re-
rifereias Western Greece (Achaia Aitoloakarnania
Ilia). "
3. a. The sub (xi) the case with the PA-
ragrafou 1 of Article 3 shall be followed
Athos:
«Xi) Investment plans for implementing integrated
multi-annual (2-5 years) business plan operators
(For which five years have elapsed from the in-
the situation) of large and medium-sized manufacturing
and mining companies overall minimum
cost 3.000.000 Euro and business development
Software minimum total cost 1,500,000
euro investment projects implementation integrated
rage multi (2-5 years) business plan
actors (for whom more than three years from
their formation) of small and micro-processing
licenses and mining operations minimum
total cost of 1.500.000 euros and business
software minimum total cost
1.500.000 euros, which include technological,
administrative, organizational and business modernization
tion and development, and the necessary actions
training of workers, with one or more
the following objectives:
ΠΑ
ΡΑΡΤΗΜΑ Α
- Strengthen their competitive position in the di-
market nations.
- Production and promotion of branded products or
and Services.
- Kathetopoiisiparagogis, development oloklirome-
new systems, products, services or complementary
ness products and services.
- Production of goods or services sig-
Madonna, quite diverse existing
commodities or services of the company.
- Relocation - research activity
ties from outside the Greek territory.
Production or provision of services by
non-cartel firms like (preferably
from different disciplines) to produce,
significantly or totally differentiated, should be seen in
new, products or services of these companies.
- Category 5. "
b. The last paragraph is the case with the para-
paragraph 1 of Article 3 numbered f
and replaced as follows:
"F. By joint decision of the Minister of Economy and
Finance and Ministry responsible if-
Wu, defined requirements, terms and conditions
to specify the investment plans of the cases;
tion A to E. "
c. In paragraph 4 of Article 3 shall
where e and f as follows:
'E. aid for investment projects carried
sites on the initiative and on behalf of
Government by an individual under the contract, carried
leseos project, grant or services.
f. payments to providers of investment projects
which outstanding recovery order
following a previous Commission decision
on which it was declared illegal and
incompatible with the common market. "
d. The sub ii) in the case of a para-
graph 5 of Article 3 shall read as follows:
«Ii. the purchase of fixed assets plus-
deontai directly to a production unit under the
provided that:
ΠΑ
ΡΑΡΤΗΜΑ Α
- The unit has ceased functioning,
- Obtained from an independent investor
- The transaction was effected in
normal market conditions,
- Removed aid already granted
before you buy. "
e. If a paragraph 5 of Article
Added 3 sub (xxiv):
«Xxiv. purchase of land, 10% of the assisted
investment cost, exclusively on small-
firms.
f. If c of paragraph 5 of Article
3, as replaced by Article 25 of Law 3470 /
2006 (Government Gazette 132 A), replace the words "sum-
mouth, not exceeding eight percent (8%) of
costs of the project "with the words"
rate not to exceed ten percent
(10%) of the cost of the project.
g. The case i of paragraph 6 of Article 3
repealed.
h. Article 3 is added to paragraph 7
follows:
"7. Content Investment Plans
The projects included in the AP-
thro it, other than those covered by the other
No. 1628/2006 of the European Specific Rules
Commission should address:
- Creating a new unit
- Extending the existing plant,
- Diversification of the production of a unit
with new additional products
- A fundamental change in the overall production of di-
untried existing plant.
Projects are not supported if no satisfac-
nopoioun least one of these conditions;
tions. "
4. Article 4 is amended as follows:
"Article 4
Provided Aid
1.a. For investment projects of paragraph 1 of
Article 3 provided by region and category,
following measures:
ΠΑ
ΡΑΡΤΗΜΑ Α
For the purposes of this article
Class 1 contains the categories 3,
4 and 5 of the classification of investment projects
Article 3 paragraph 1 and Category 2 included;
into their respective categories 1 and 2.
Subsidy or grant financial employees under-
tion or subsidy costs created
Jobs:
Area A - Division 1 to 20%
- Category 2 to 15%
Area B - Category 1 to 30%
- Category 2 to 25%
Area C - Category 1 - 40%
- Class 2 - 35%
Or alternatively
Tax exemption
Area A - Category 1 - 60%
- Class 2 - 50%
Area B - Category 1 - 100%
- Class 2 - 100%
Area C - Division 1 - 100%
- Class 2 - 100%
b. provided aid of a case, re-
gomenes gross grant equivalent, not
allowed to exceed the rates approved
the European Charter for Regional Committee
Aid.
c. In the medium-sized enterprises provide additional pol-
sosto aid to ten percent (10%).
d. The micro and small enterprises provided
additional aid of up to twenty percent
(20%).
2. a. A joint decision of the Ministers of Economy
and Finance and Development, on the down-
most aid rates in cases c and d
the previous paragraph for micro
Small and medium enterprises, regions, provinces
or parts thereof, by type of project under
the criteria of per capita GDP;
My Product (GDP), unemployment rate and
location of the respective regions.
b. The Minister of Economy and Finance;
ΠΑ
ΡΑΡΤΗΜΑ Α
Mikon may be switched to investment group
Western plans to paragraph 1 of Article 3.
3. Aid for large investment projects
a. For purposes of this law
as "large investment project" means an investment of
paragraph 2 of Article 2 of this in-aid
mutually supportive costs over the fifty million
(50,000,000) euros, calculated at prices and
exchange rates prevailing at the time
grant.
b. To calculate the total amount of aid;
mutually supportive costs will take account of accomplishing;
assessment for a period of three (3) years in a facility,
by one or more undertakings, fixed
assets combined in an indivisible
economically sound manner.
The main projects of this paragraph shall not
given the increases in aid rates
for small and medium enterprises.
d. For projects that exceed fifty
million (50,000,000) euros more donor-
legal aid amount determined as follows:
i. the part up to fifty million (50,000,000)
EUR provide 100% if max-
limit regional aid
ii. for the portion exceeding fifty million
(50,000,000) million to one hundred million (100,000,000)
million provided 50% of the maximum if
regional aid ceiling,
iii. for the portion exceeding one hundred million
(100,000,000) euros provided 34% at on-
case of regional aid ceiling.
4. These payments are not combined with any-
dipote other State aid within the meaning of ar-
throu 87 paragraph 1 of the Treaty or any
Community or national funding, in relation to
the same eligible costs if such cumulation
would result in an aid intensity
exceeds the volume of aid provided by
regulation.
5. For investment projects in sub (ix)
of d and, paragraphs (vi), (vii),
ΠΑ
ΡΑΡΤΗΜΑ Α
(Viii), (ix), (x) and (xi) the case with paragraph 1
Article 3 makes the aid of a grant
or tax exemption.
6. For investment projects of cases and a
b of paragraph 3 of Article 3, carried
poiountai abroad, provided only to strengthen
the subsidy at a rate determined by
the Minister of Economy and Finance
accordance with Community law. "5. a. The first sentence of paragraph 4 of
Article
5 is replaced by:
"With the decision on certification of completion
and the commencement of productive operation, it is possi-
Him, at the request of the investor to be reformed
aided the cost of this, which if
increase may not exceed five percent
(5%) that has been approved. "
b. Paragraph 6 of Article 5 is replaced
follows:
"6.a. The start of implementation of investment-relevant
Dion made after publication of the decision-CAA
production to the provisions of this Act. Initiation
means either the start of construction work
or the first definite commitment to fac-
laughs equipment, excluding preliminary studies
feasibility.
b. Opening the investment project
before publication of the decision to join may
be done with the sole responsibility of the investor only
granted upon confirmation of eligibility
accordance with the provisions of paragraph 5 of the AP-
throu 7 of this Act.
c. The implementation of the project without
fulfillment of the requirements of a case and
vtis this paragraph makes rejection of the agreement;
nolou the project. "
c. The last sentence of paragraph 23 of the AP-
throu 5 replaced the word "establishment" to
word "production".
d. The title of paragraph 24 of Article 5 anti-
is as follows:
'24. Conditions, restrictions and conditions for the imple-
ΠΑ
ΡΑΡΤΗΜΑ Α
tion of aid in mining investment and break-
tion of aggregates and industrial minerals in
sub (i) in the case of a paragraph
1 of Article 3.
e. In paragraph 26 of Article 5 added
f as follows:
"F. Operators who choose the investment aid
importance of the tax exemption shall, where
required to be equipped with its own initiative,
the necessary advice, ratings, or approved
tions of their projects from the Special
Committees or other relevant government agencies,
accordance with the provisions of this Act. Also
required by the Tax Declaration
Exemption (D.F.A.). "
6. a. In paragraph 1 of Article 7 added
c as follows:
"C. Such requests are submitted and electro-
wins. "
b. After the second sentence of paragraph 5 of
Article 7, the following points:
"By applying for membership and require-
sary documentation to the responsible for the
consideration of services or institutions, the institution of the investment
ment may apply for confirmation
eligibility to proceed to start
implementation of the investment. Within five
(5) working days of the request is addressed
by the Agency, which makes a formal examination
of the submitted documentation and if it contains
supporting paragraphs 3 and 4 of this
Article dos given written confirmation to the
applicant that the business plan submitted
principle meets the conditions of eligibility
set by law. The above confirmation is not
implies the inclusion of final-business
tion project, which will be judged after the evaluation
, in accordance with the provisions of the next-PA
ragrafon this article. Following administration
confirmation of eligibility may begin
the realization of investment expenditure exclusively
Stick responsibility of the investor, since it is not
ΠΑ
ΡΑΡΤΗΜΑ Α
bind the present or the Advisory Committee
Decision of the Administration on the inclusion or
Non-investment in the law. "
After that the addition of the seventh paragraph
that the paragraph is as follows:
"In considering an application to join the Ser-
vices or agencies may, whenever
necessary to send a receipt to body
investment or representatives in a document
require the production of any additional data and
information and provide further diefkri-
Faroe, to assist in project evaluation
application to join. "
c. a case of paragraph 13 of Article 7
replaced as follows"A. The Minister of Economy and Finance;
Mikon issued every January and the epifyla-
ment of the next case, and paragraphs 1 and
3 of Article 9, the total amount of on-
loans, loan leasing
and costs of employment created,
by national and EU funds, approved
annually and distributed among the competent bodies
inclusion of paragraph 11.
By the same decision, and the total
sum payments of cross-business projects
tion and restructuring of Article 9.
Also, the same decision may be in-
accrue that amount, by sector of activity
depending on the size of business.
The Minister of Finance may
A similar decision to adjust is divided in-
throughout the year this sum. A similar decision
The total amount of grants
approved annually for each State in order to
Investments in paragraph 3 of Article 3. "
d. The second sentence of sub (i) the envi-
riptosis b of paragraph 15 of Article 7 replace
thistatai as follows:
"Members are the Secretary General Bi-
omichanias as President, Secretary General Investment
ment and Development in the Ministry of Economy and
Finance, Head of the relevant General
ΠΑ
ΡΑΡΤΗΜΑ Α
Directorate or Directorate of the Ministry of Economy
and Finance, the competent Head of Youth;
ment Directorate or Directorate of the Secretariat
Industry, representing the Ministry of Agriculture
Development and Food, two experts per-
the recognized competence in matters of industrial investment
tion, a representative of FGI, a representative
the GSEE and a representative of the Union of Greek
Banks. Committee meetings at Paris
Tai as a non-voting member and Legal Advisor
Ministry of Development, or Judge of the same Ministry;
plastic or metal tag. When the Special Advisory Committee shall
projects submitted to the Special Research Account;
the composition of a representative attend this
as non-voting member. "
e. The second sentence of sub (ii) the IP-
riptosis b of paragraph 15 of Article 7 replace
thistatai as follows:
"Members of the Committee is the General Secretary
Industry as Chairman, two heads of General
The Department Directorates General
Secretariat of Industry, Ministry spokesman
Rural Development and Food, two experts;
Ness prestigious industrial issues
investment, a representative of the FGI and one of
GSEE. Committee meetings to attend
non-voting member and Legal Advisor to the Ministry;
Judge Development or plastic or metal tag that Ministry.
When the Special Advisory Committee examines investment
Western plans submitted to the Special Research Account in
composition of the present and ekprosoposaftou as
non-voting member. "
f. d of paragraph 15 of Article
7 is replaced as follows:
'D. The specified above advisory committees;
emissions also advise on completing requests
and certification of the production function;
Our investment request to extend the deadline
integration for reasons of force majeure and
decision to withdraw membership and returned-
censure payments have been made concerning
investment projects on the subject which
ΠΑ
ΡΑΡΤΗΜΑ Α
consulted as appropriate, and issues
investments are subject to previous
investment laws, where the files of
these investments are the functions of
if the respective departments or agencies, and
rountai them. " g. g of paragraph 15 of Article 7
replaced as follows:
'G. They can attend meetings
the above Advisory Committee members, in accordance;
consultants or individuals who participate in company-
parties, or equity or in business administration or
have developed or participated in the training investment
Western plans or assess or monitor applications
membership over the past five years have
subject to the laws 3299/2004 and 2601/1998 or
applied for under the provisions of
Currently, if the meetings are discussed
issues of such firms or other issues on-
enterprises the same or similar object. "
h. Paragraph 21 of Article 7 is replaced
as follows:
'21. Reporting system, evaluation and moni-
toring
To support the processes e
for the demands of investors on
grant aid and / or grant financing;
todotikis lease or grant costs
created employment and statements
concerning the enhancement of tax exemption u-
Athos and assessment procedures, monitoring
and control of investments for the operation
information system installed in
local enforcement agencies and departments.
Investors and relevant bodies and agencies
required to enter the Information In-
intervals necessary information related
the implementation of this law. By decision
Minister of Economy and Finance;
Dai issues related to organization, management and
operation of the Information System and protection
nominated the information entered, the time
submission to the obligations of agencies and any
ΠΑ
ΡΑΡΤΗΜΑ Α
other relevant details. "
7. a. The sub-iii in the case of a para-
paragraph 1 of Article 8 is amended as follows:
«Iii. It is possible to advance accom-
ficiary or the overall can not exceed 50% of planned;
tion in the decision to join the investment
Grant, by producing the same amount of bail
Letter plus 10% of bank
installed and operating in El
Lada. This deposit is part of
total subsidy paid. If
for the total advance does not apply;
mozetai the above sub (i). »
b. The first two paragraphs of paragraph 7 of AP-
8 throu replaced as follows:
"The investment grants, subsidies, financial
matodotikis lease grants the wage-
reasonable costs paid by the job
Under the terms of this and covered by
the public investment budget in which
recorded the related estimated expenditure for each
year and / or community funds.
In the case of co-investment
and financed solely by this Com-
munity funds reported that the body
investment, which must comply with the prescribed
by Community law procedural Budget
places of payment of grant.
These payments made under
provisions currently exempt from any
tax, stamp duty or right, and
any other charge on the Exchequer or tri-
it. "
8.a. Subparagraph b of paragraph 3 of Article 9
deleted.
b. The same article added to paragraph 4
following content:
"4. Establishment of small business
By joint decision of the Ministers of Economy and
Finance and Development prior
approval by the European Commission supported the
creation of micro and small businesses,
ΠΑ
ΡΑΡΤΗΜΑ Α
and implementation costs of such undertakings
established over the last five years.
The payments provided in this paragraph
will not exceed the sum of two million
(2.000.000) per micro or small busi-
saying that is installed in the regions of
sub (i) of this case b
paragraph and one million (1,000,000)
Euro regions of sub (ii) of PRIVATE-
our case.
The annual amount of the aid is not
exceed 33% of total funds
aid in any business.
By the same decision:
a. Costs may involve either
i. legal, logistical and PA-
rochis advice directly related to the cre-
fessional and the company or
ii. costs incurred in the first
five years after the founding of the company and re-
place in:
- Interest and dividends on external finance
own capital, at a rate
not exceed the benchmark,
- Hire of plant / equipment PA-
productions,
- Energy costs, water heating,
taxes (excluding VAT and corporate taxes) and
administrative chargesDepreciation, cost of leasing estab-
pool of installations / equipment and costs
salaries, including mandatory
social security contributions, provided
that the underlying investments or building measures
jobs and recruitment have not been given another
forms of aid.
b. The payment rates can not be over-
go:
i. regions of Article 87 paragraph 3 stoi-
a leaded EU Treaty 35% of assisted
costs incurred during the first three
years after the founding of the company and 25% in
the next two years
ΠΑ
ΡΑΡΤΗΜΑ Α
ii. regions of Article 87 paragraph 3
Part C of the EU Treaty 25% of assisted
costs incurred during the first three
years after the founding of the company and 15% by
the next two years.
Supplied percentages of sub (i) is
may be increased by 5%
- Areas the per capita GDP be
less than 60% of the average of 25 States
- Members of the European Union
- Small islands with a population of less than five
thousand (5,000) residents.
c. In the same decision may be determined include
oches the Territory which will provide the aid;
available under this paragraph areas
operate the recipient,
The scheme, type and rates
in aid, all or part of
appointed in the case of a cost, the necessary
derogations from the provisions of the other provisions
this law on the legal form
businesses, the minimum cost aided
project, the excesses, how and
the criteria evaluation process to provide
aid and any other details that would
contribute to the implementation of this form of donor-
ing incentives to private companies. "
9. a. The case of a sub-B-PA
ragrafou 1 of Article 10 is repealed.
Where D is added to paragraph 2
paragraph:
"Any change in the composition of the corporate body
investment shall be notified to the competent
service.
If it is established upon completion of the investment
that a change in the composition of the corporate body of
project ceased to be a medium or small
company reduced by strengthening the relevant
rate set by the decision to join because of this
properties. "
10. a. g of paragraph 2 of Article
12 is replaced as follows:
ΠΑ
ΡΑΡΤΗΜΑ Α
'G. Until the adoption of the proposed PA-
ragrafo 18 of Article 5 of the joint ministerial decisions
ing to determine the type and magnitude
the integrated form of modernization projects:
a) hotel unit or b) tourism organiza-
ganomenon camp (campings), maintained
implemented and applied this law aa)
Regulations issued 43965/30.11.1994
under the case paragraph 1 af
Article 2 of the cl 1892/1990 and was retained
accordance with the transitional provision of case
with paragraph 2 of Article 14 of Law 2601/1998,
version, and b) the No. 58692/5.8.1998 regula-
ab decision issued pursuant to section
b of paragraph 20 of Article 6 of Law 2601/1998,
respectively.
The above decision of the sub bb
case that applies to capital-
camera package tourism projects camp
(Campings) submitted to date
closing the application of the provisions of Law
3299 / 2004. "
b. i. In the case f of paragraph 2 of the AP-
throu 12 instead of the reference in paragraph 16 of
Article 6 of Law 2601/1998 shall mention the produc-
ragrafo 18 of the above article.
ii. Where m and n of paragraph 2 of
Article 12, which refers to Article 8 of
this Act shall refer to Article 7 of
that law.
iii. In the case k of paragraph 2 of Article
12 Replace "b's para-
paragraph 1 "with" a case of paragraph
4.
11. The validity of the provisions of this Article shall
1 January 2007.
Article 38
1. The envisaged by the provisions of paragraph
8 Article 7 of Law 3232/2004 (FEK 48 A), revaluation;
adaptation rates of monthly basic pension
the OGA (Law 4169/1961) designated by January 1, 2007
fifty (50) euro from 1 January 2008
ΠΑ
ΡΑΡΤΗΜΑ Α
fifty-two euros and twenty five cents (52.25).
2. The Industry Pension Fund and Pension
Provident Personal SA compulsory part-
camera to the Editorial Branch of the Institute of Social
Insurance - Single Fund Insurance Employees
(I.K.A.-E.T.A.M.) from 1.1.2007.
The rates of employer insurance contributions
and the insured are reduced to the corresponding current
in I.K.A.-E.T.A.M., as for the workers directly
1.1.2007, for the employer level crossings-out and
like in a period of five (5) years with
effect from 1.1.2007.
In addition to the above regular insurance-eisfo
conditions, the Agricultural Bank of Greece SA I will do;
operating in I.K.A.-E.T.A.M. as a special contribution in
the provision of paragraph 4 of Article 46
Law 2084/1992 (GG 165 A) for fifteen (15) years
amount of twenty-eight million (28,000,000) Euros
each year, including that of Enda-
opment. The reimbursement will be made each year in
the month of December each year. For any deficits
than the above is the provisions of
paragraph 3 of Article 4 of Law 3029/2002 (Official Gazette
160 A).
For other issues not covered by
provisions of this Article shall apply
Paragraphs 3, 4, 5, 6, 7, 8, 9 and 10 of Article 5
Law 3029/2002.
1.1.2007 insured persons and pensioners Hey-
Log Epikourisis own staff members of
Rural Bank (E.L.E.M.), established in
Personal Health Fund of the Agricultural Bank
Greece, were compulsorily Unified Fund
Security for Bank (E.T.A.T.). In other
apply mutatis mutandis to paragraph
6 Article 62 of Law 3371/2005 (GG 178 A) and
provisions of PD 209/2006 (FEK 209 A).
The economic burden of E.T.A.T. and E.T.E.A.M.
the provisions of Law 3371/2005 and
this article covers, in addition to problem-
below which the statutory provisions of E.L.E.M.
employee and employer contributions, the payment
ΠΑ
ΡΑΡΤΗΜΑ Α
by the Agricultural Bank of Greece SA amount
three hundred eighty million (380,000,000)
euro. Of that amount, two hundred and eighty million
myriad (280,000,000) euros paid in non-
nos January 2007 and the remaining amount as an extraordinary
contribution of one hundred million (100,000,000) euro
payable in 10 equal annual installments beginning in
each year.
The envisaged by the provisions of paragraph
1 of Article 8 of the Statute of E.L.E.M. contribution
the ROI is reduced gradually and evenly from 9% to
7.5% within three (3) years starting from 1.1.2007.
With such amounts of special contributions and
financial contributions to the IKA - E.T.A.M. and
E.T.A.T. - E.T.E.A.M. running the obligation of agri-
Bank of Greece for the additional coverage eisfo-
conditions or benefits to these Funds under
by statute.
The Minister for Employment and Social-
Winning Protection determined any matter arising
the implementation of this article.
3. Since the entry into force of this applied
Zeta whole staff OTE SA the
Internal Regulation of Personnel COSMOTE
SA, as it stands today, with the exception of Articles 11,
12, 13, repealed any conflicting provision of the law,
term of a collective agreement or business-
ing collective agreement, management decision
of OTE or intermediary institutions and practices,
of nature or legally binding,
relating to matters of internal regulation
staff OTE and contrary to regulations
of these Rules Personnel
COSMOTE, the subject of the next-
tion paragraphs.
Remain valid after the entry into force
this article: a) Articles 20 paragraphs 1 III
IV, sec 2-10 and Articles 23-40 of the repealed Ye-
Nick OTE Personnel Rules relating to
disciplinary control over staff, b) existing
settings and operational conditions s.s.e. Having in-
runes in the wage system, except for those
ΠΑ
ΡΑΡΤΗΜΑ Α
be recruited after the entry into force
Currently, the chronoepidomatos and all other
benefits, c) Articles 5, 7, 12, 13, 14, 16, 17, 18, 42, 46,
47 repealed General Rules Staff
OTE, only staff until July 14
2005 served in OTE SA as a probationary or permanent.
The Internal Regulation of Personnel previous
tion paragraphs further amended in whole or in
part to operational s.s.e. accordance with Articles 3
Fri, the 5th and 6 of Law 1876/1990 (FEK 27 A).
4. The provisions of second sentence of para-
fu 1 of Article 26 of Law 2843/2000 (GG 219 A) and
paragraphs 2 and 3 of Article 7 of Law 2257/1994
(GG 197 A) are repealed.
5. Employees of companies OLYMPIC
SA Airlines, Olympic Airways service
Siesta Inc. and Olympic Aviation SA, which
hired for an indefinite time to
31.12.2005, upon termination of his employment
fill the conditions for full agreement,
ntaxiodotisis or when leaving the conditions of
voluntary retirement under the current collec-
reasonable employment contracts, continues to make-
Leta compensation laws 2112/1920 and 3198 / 1955
(Official Gazette 98 A) or any agreed more.
Article 39
Entry into force
The validity of the provisions of this Act shall:
a) Articles 1 (paragraphs 4, 5), 2, 3 (paragraphs
1, 2 and 3), 4 (paragraphs 7, 9 and 10), 5 (paragraphs
3, 7, 8, 9 and 11), 10 (paragraphs 2 and 3) 1-Janus
Arios 2007 for the income and
expenses incurred in case of
that date onwards
b) Articles 1 (paragraphs 8 and 9), 4 (paragraphs
11 and 12) and 5 (1 and 5) from the financial
2007 on income tax returns
this year and next,
c) Article 5 (paragraph 4) from the financial
2006 for income that financial
year and next,
d) Article 8 (paragraphs 1, 2 and 3) costs