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2 O.O... 2014
3 O.O... 2014
Acronyms and Abbreviations .................................................................................................... 5
Executive summary ................................................................................................................... 7
1. Introduction ..................................................................................................................... 10
1.1. Background.............................................................................................................. 10
1.2. Project approach ...................................................................................................... 10
1.3. Methodology............................................................................................................ 12
2. Introduction to priority area and overview of measurement results ................................ 15
2.1. Selection of IOs and respective laws and regulations ............................................. 15
2.2. High level measurement results ............................................................................... 30
3. Action Plan and Recommendations for Priority Area Company Law ............................. 32
3.1. Identification of potential simplification and reduction options .............................. 33
3.2. Recommendations for the priority area Company Law and Annual Accounts ....... 36
3.2.1. Abolish requirement to publish annual financial statements and company
changes in Government Gazette, and use GEMH as the national gazette for this
purpose ............................................................................................................ 38
3.2.2. Remove legal requirement to publicise annual financial statements and related
notification on registered company website or in a newspaper ....................... 45
3.2.3. Allow full electronic submission of all notifications to Registry (company
changes and annual financial statements) ........................................................ 50
3.2.4. Streamline payment process for all GEMH notifications to allow payments
without visiting an office ................................................................................. 56
3.2.5. Use flexibility in EU legislation to simplify financial statements of small and
micro companies .............................................................................................. 61
3.2.6. Reduce the number of companies required to have their financial statements
externally audited ............................................................................................ 67
3.3. Further opportunities for reducing administrative burdens ..................................... 72
3.3.1. Simplification of the accounting framework and standards, including the Greek
General Accounting Plan (GGAP) .................................................................. 72
3.3.2. Obligation to draw up consolidated accounts .................................................. 74
3.3.3. Obligation to draw up and record decisions taken by the sole member of a
single member company, and involvement of notaries public in company
decisions .......................................................................................................... 76
3.4. Suggested sequencing and prioritisation ................................................................. 78
3.5. Other issues ............................................................................................................. 78
4. Conclusion ....................................................................................................................... 80
Annex1: Analysis of information obligations and quantification of administrative costs.. 82
Annex 2: Forms: Obligation to draw up and disclose/submit annual accounts................... 82
4 O.O... 2014
Annex 3: Forms: Obligation to have annual accounts audited ............................................ 82
Annex 4: Forms: Obligation to disclose/submit/register and publicise decisions of the
company and changes .......................................................................................... 82
Annex 5: Forms: Obligation to make additional disclosures/ notifications/ registrations and
publicity requirements ......................................................................................... 82
Annex 6: Hourly rate per employee type ............................................................................ 82
Table 2.1: Regulatory framework ..................................................................................... 15
Table 3.1: Summary of potential simplification and reduction measures suggested for IO7
......................................................................................................................... 34
Table 3.2: Summary of potential simplification and reduction measures suggested for IO8
......................................................................................................................... 34
Table 3.3: Summary of potential simplification and reduction measures suggested for IO9
......................................................................................................................... 35
Table 3.4: Summary of potential simplification and reduction measures suggested for
IO10 ................................................................................................................. 36
Figure 2.1: Total identified Administrative Cost for the priority area ............................... 30
5 O.O... 2014
, . (...) ...
..
..
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...
...
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..
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....
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..
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6 O.O... 2014
M3
...
..
P
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Q
S.A. , (. A.E.)
...
...
7 O.O... 2014
, .
. . 702,81 . , 580,46 (82%) . , .
1:
.. *
60.252.894 47.484.394
33.976.000 27.117.950
( )
13.940.502 11.583.685
.. *
13.940.502 11.583.685
1 , .
, , , . . (*) , (*) (*).
8 O.O... 2014
..
39.031.148 31.216.708
26.750.844 26.750.844
.
( ) .
.. .
.. .
, , .
, . , .
:
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( )
// ( )
9 O.O... 2014
// ( )
10 O.O... 2014
1.
1.1.
( ) (....) 2012, .... 13 .
, (...) , , , . ... . ... . ... . , , .
. 2006, 6,8% ... 25% ... 2,4% 2025.
1 2013 . .... Capgemini Consulting Deloitte Business Solutions SA , , , . .
1.2.
(..) , 13 (..):
1. 2. / 3. 4. 5. 6. 7. 8. 9.
11 O.O... 2014
10. (...) 11. 12. 13. /
(...) .
1.
2.
3.
4. / ()
5.
. 13 .
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3 4 : ,
, :
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12 O.O... 2014
1.3.
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. ' , , . .
... . , .. .. : , , . , , .
.. :
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- ( )
( )
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13 O.O... 2014
... , , . (...), . , .
, () (). ( ' ) ( ). , ' , / , ( ). , , ( , , ..) . . ...:
14 O.O... 2014
P () =
Q () = .
3 , , .. .. . (Q) , Capgemini Consulting Deloitte Business Solutions SA .
/ , .. ... - .. ' , .
15 O.O... 2014
2.
.. .
2.1. ..
.. , .., .. / .. .
1 ..
2.1:
.. 7: / ( , , )
:
2190/1920 .. 409/1986, .. 498/1987, .. 360/1993, .. 325/1994, .. 326/1994, .. 367/1994, 2339/1995, 2386/1996, 2941/2001, 3460/2006, 3487/2006, 3604/2007, 3756/2009, 3867/2010, 3873/2010
3190/1955 3757/1957, .. 4237/1962, .. 419/1986, .. 326/1994 3182/2003
3419/2005
3556/2007
4072/2012 ,
16 O.O... 2014
. : ( 2014)
:
4155/2013
3979/2011
.. 409/1986, 2190/1920 ..
.. 498/1987, 2190/1920
.. 360/1993, 2190/1920
.. 325/1994, 2190/1920 90/604/
.. 326/1994, 2190/1920 3190/1955 90/605/
.. 367/1994, 2190/1920 86/635/, 578/660/
.. 150/2001 99/93/
K1-802/2011 , ,
K2-11365/2008, ,
: 2-3144/2011:
17 O.O... 2014
3853/2010
19734/2007 / ( ) .. ...
242/2005 / .. ...
7/448/2007 -
1/434/2007 3556/2007
..:
78/660/ 54(3)(g) , 2003/46/ ()
2012/30/ , 54 , ,
2009/101/
18 O.O... 2014
, 48 , ,
2013/34/ , 2006/43/ 78/660/ 83/349/
2007/14/ 2004/109/
2003/51/ 78/660/, 83/349/, 86/635/ 91/674/ ,
2006/46/ 78/660/, 83/349/, 86/635/ 91/674/ . ( 2013/34/ )
2001/65/ 78/660/, 83/349/ 86/635/
19 O.O... 2014
, . ( 2013/34/ )
1999/93/ 13 1999
..8: ( )
:
2190/1920 3604/2007
3190/1955 .. 419/1986, .. 326/1994, 3460/2006
3419/2005
3556/2007
4072/2012 ,
:
4155/2013
.. 419/1986, 3190/1955 ..
.. 326/1994, 2190/1920 3190/1955 90/605/
20 O.O... 2014
.. 150/2001 99/93/
K1-802/2011 , ,
2238/1994 ( 82 . 5 ) - ()
1159/2011 3693/08
4174/2013 - (. 65 ) 795/2011
3693/2008 2006/43/ , 78/660/ 83/349/ 84/253/
: 2-3144/2011: 3853/2010
19734/2007 / ( ) .. ...
242/2005 / .. ...
21 O.O... 2014
..:
68/151/ , 58 , ,
2013/34/ , 2006/43/ 78/660/ 83/349/
2007/14/ 2004/109/ .
2006/43 , 78/660/ 83/349/ 84/235/
2006/46/ 78/660/, 83/349/, 86/635/ 91/674/ . ( 2013/34/ )
2001/65/ 78/660/,
22 O.O... 2014
83/349/ 86/635/ , . ( 2013/34/ )
1999/93/ 13 1999
..9: // ( )
:
2190/1920 , .. 174/1963, 1599/1986, .. 409/1986, .. 498/1987, .. 360/1993, .. 367/1994, 2339/1995, 2837/2000, 3604/2007, .. 86/2011, 4013/2011, 4072/2012 4156/2013
3190/1955 , 3757/1957, .. 4237/1962, .. 419/1986, 3182/2003, 3661/2008 4156/2013
3419/2005 , 3853/2010, 4013/201, 4038/2012, 4072/2012 4155/2013
4072/2012 ,
3461/2006 2004/25/
2166/1993
23 O.O... 2014
1089/1980 , ,
1667/1986
3556/2007
3371/2005 3959/2011 ( )
3853/2010 , ...,
. : ( 2014)
:
4155/2013
K2-3144/2011, 3853/2010
K2-3332/2011 3853/2010
18/1993, /
1083/2009, .. ..., . 67, 2190/1920
60/2008, . 9 .. 2190/1920
24 O.O... 2014
1111/2008,
1132/2006,
20/2013, . 4156/2013, ... ...
1147/2009,
K3-4114/1986,
3927/1995 .. K3-4114/1986 ( )
24/2011, ( K1-802/24-03-2011)
28/2011 ..
K1-802/2011,
A2-915/2006, , . 26 3419/2005
1081/2011, K1-802/2011 ,
B1-6243/2012
25 O.O... 2014
1-2390/2013,
26/2013
1297/1972
K1-802/2011 , ,
K1-884/2012 (..)
..:
2004/25/
2003/51/ 78/660/, 83/349/, 86/635/ 91/674/ ,
2013/34/ , 2006/43/ 78/660/ 83/349/
68/151/
26 O.O... 2014
, 58 , ,
89/666/ .
2009/102, 89/667/, ,
2009/109/ 77/91/, 78/855/, 82/891/ 2005/56/
..10: // ( )
:
2190/1920 , .. 174/1963, 1599/1986, .. 409/1986, .. 498/1987, .. 360/1993, .. 367/1994, 2339/1995, 2837/2000, 3604/2007 .. 86/2011
3190/1955 , 3757/1957, .. 4237/1962, .. 419/1986, 3182/2003 3661/2008
2076/1992
27 O.O... 2014
3419/2005 , 3853/2010, 4013/201, 4038/2012, 4072/2012 4155/2013
4072/2012 ,
. : ( 2014)
:
4155/2013
.. 498/1987, 2190/1920
K1-802/2011 , ,
K3-4114/1986,
18/1993, /
20/2013, . 4156/2013, ... ...
K3-4114/1986,
28/2011 ..
28 O.O... 2014
K1-802/2011,
1081/2011, K1-802/2011 ,
1/2390/2013,
..:
89/117/
89/666/
68/151/ , 58 , ,
2009/101/ , 48 , ,
29 O.O... 2014
2013/34/ , 2006/43/ 78/660/ 83/349/
2009/109/ 77/91/, 78/855/, 82/891/ 2005/56/
30 O.O... 2014
2.2.
702,81 , 17% . , 580,46 .
. .
2.1:
..7 / . ..8 , 95% . (..9) (..10) 5% .
, , . , / -. .. . .. . , .
, . , . 1
IO_07. Obligation to draw up and disclose/submit
annual accounts (different
forms and categories, including publicity
arrangements where applicable); EUR 608 258 276
IO_08. Obligation to have annual accounts audited
(different forms and
categories); EUR 62 011 069
IO_09. Obligation to disclose/submit/register and
publicise decisions of the
company and changes (different forms and
categories); EUR 32 485 927
IO_10. Obligation to make additional
disclosures/notifications/regi
strations and publicity requirements (branches of
foreign companies in Greece); EUR 59 509
31 O.O... 2014
, ..
32 O.O... 2014
3.
.. . . . , .
:
.. *
60.252.894 47.484.394
33.976.000 27.117.950
( )
13.940.502 11.583.685
.. *
13.940.502 11.583.685
..
39.031.148 31.216.708
26.750.844 26.750.844
33 O.O... 2014
' . , . (*) , (*) (*).
3.1.
4 , , , , .
.... .. Capgemini, Deloitte Ramboll .. 2009-10. , , .. :
1. ..;
2. : .. ( , , )
3. : .. ( , )
4. : .. ( , )
5. : .. ( .. , )
6. : ...: , , ( , )
, ...
34 O.O... 2014
3.1 3.4 . .
3.1: ..7
.. 7: /
: ,
: .. ..
:
..
..
,
: ..
.. ,
.. .
: ..
..
..
: ...
/ ..
() ..
( )
..
3.2: ..8
..8:
35 O.O... 2014
: ,
: ..
..
..
:
: ..
: ..
/
: ...
3.3: ..9
.. 9: //
: . ..
: .. ..
:
..
..
,
: ..
.. ,
36 O.O... 2014
: ..
..
..
: ...
() ..
( )
3.4: ..10
..10: // ( )
:
: ..
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:
( )
..
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,
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..
: ...
() ..
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3.2.
37 O.O... 2014
, . , . , , .
. , . . 1 , .. , , .
, , , ' . , , . .
38 O.O... 2014
3.2.1. ..
, 47.484.394 , 60.252.894 .
, .
:
.. 7: / ( , , )
.. 9: // ( )
.. 10: // ( )
( ) (..). () . , , ...
.., ... ( ) .. , ..
, .. ..
.., .
39 O.O... 2014
3(5) 2009/101/ ( , 48 , , ) ( ). , . . 3(5) , .
.. . () . , ... 16 3419/2005, .. .
, 15 2014, ' ...
, ( , ..). , 3(6) 2009/101/, . , .
, , ( .., ). 7 .
, .., . . , ,
40 O.O... 2014
48 99,9% , .2
, , , , , , , , ( ), (..). , .
, .. ().
.., .
.., ( 545 , 290 .)
, , , , , , , , ( ), (..). , .
.. .
.., .
, ...
, .
.., , . .
2 . http://www.companieshouse.gov.uk/about/publicTargets.shtml
41 O.O... 2014
, / , ' .. :
3419/2005 .., 13 16 .. ... ..
3469/2006 , 7 . 7 .. ...
2190/1920 , 43, 26 . 2 7, 4 . 4, 1 . 3, 4, .3, 7, 9, . 6, 9, .1, 2, 4 5, 10. . 2, 11 . 5, 7, 13 .1, 10, 13 14, 15 . 2, 16, . 1, 17, . 4, 18 . 7, 20 . 7, 35 . 11, 35 . 6, 40 . 3, 40, 39 . 4, 42 . 4, 46, 48 . 4, 48 . 8, 49 . 1, 49 . 5, 66 . 2, 67 . 1 2, 69 . 3, 75, 77 . 4 5, 82 . 4 ( ..)
3190/1955 , 22 . 4, 8, 8, 9, 18, 42 . 1, 44 . 3, 47 . 5, 50, 51 . 2, 53 ( ...)
4072/2012, 232 .. ...
. : ( 2014), 2
.., :
2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, . 19), 7 ()
2009/101/ , 48 , , ( L 258 1.10.2009, . 11), 2 (), 3(5),
42 O.O... 2014
.. ...,
, .. . ... , .
:
...
(), .. .
, . .
, 47.484.394 , 60.252.894 .
43 O.O... 2014
.. :
.. = 518.445.996,10 .. = 640.803.712,20
' :
.. = 470.961.602,10 .. = 580.550.818,2
:
47.484.394 .. 60.252.894 ..
:
.. 7: / ,
:
P (../ ) = 19.927,91 f = 1
Q = 67.952
... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24
( ):
P (../ ) = 18.820,91 f = 1
Q = 67.952
... = 25% ( ) .. = 455.110.060,13 .. = 564.699.276,24
: ( 7,2% .. 7)
30.790.500,00 .. 43.559.000,00 ..
.. 9: //
:
P (../ ) = 5.821,96 f = 1
Q = 71.090
... = 0% .. = 32.485.927,14 .. = 32.485.927,14
( ):
P ( ) = 5.390,96 f = 1
Q = 71.090
... = 0% .. = 15.810.593,14 .. = 15.810.593,14
: 51,33 % .. 9
16.675.334,00 .. 16.675.334,00 ..
44 O.O... 2014
.. 10 // ( )
:
P (../ ) = 929,83 f = 1
Q = 64
... = 0% .. = 59.508,80 .. = 59.508,80
( ):
P ( ) = 639,83 f = 1
Q = 64
... = 0% .. = 40.948,80 .. = 40.948,80
: 31,19% .. .. 10
18.560,00 .. 18.560,00 ..
45 O.O... 2014
3.2.2.
, 27.117.950 , 33.976.000 .
, .
:
.. 7: / ( , , )
( ) () . , , (..).
. ...
' , , .
.. . .. .. (. 3.2.1). , , . , .
: 2006,
46 O.O... 2014
. . .
.. 7 . , , , .., .
.. . .
, .., .
.. .., .
.. .
.. .., .
, / , ' .. :
:
2190/1920 , 7A, 7B, 26, 46 ( ..)
3190/1955 , 8, 8A, 9, 17, 18, 22, 23, 38, 39, 40, 42, 43A, 44 . 3, 47, 48, 50, 51 . 2 (... )
47 O.O... 2014
4072/2012, 232 .. ...
. : ( 2014), 2
.., :
2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, . 19), 7 ()
2009/101/ , 48 , , ( L 258 1.10.2009, . 11), 2 (), 3(5),
...
:
.
.. .
, ...
.. 7, .
, 27.117.950 , 33.976.000 .
.. :
' :
:
27.117.950
48 O.O... 2014
.. = 485.900.560,13 .. = 608.258.276,24
.. = 458.782.610,13 .. = 574.282.276,24
.. 33.976.000 ..
:
49 O.O... 2014
.. 7: / ,
:
P (../ ) = 19.927,91 f = 1
Q = 67.952
... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24
( ):
P (../ ) = 18.427,91 f = 1
Q = 67.952
... = 25% ( ) .. = 458.782.610,13 .. = 574.282.276,24
: 5,6% .. .. 7
27.117.950 .. 33.976.000 ..
50 O.O... 2014
3.2.3.
( )
, 11.583.685 , 13.940.502 . 3.2.4.
.. , . .
:
.. 7: / ,
.. 8:
.. 9: //
.. 10 // ( )
, .. . . , , , , 4 . ..9, ( ) , , 5 , 2,3 .
2013, .. (www.businessportal.gr) 3419/2005 ( 4 7) K1-802/23.3.2011 - 470/B/2011), PDF, . ' , , . , , . .
51 O.O... 2014
: 2006, . . .
.. ..7, ..8, ..9, ..10.
.. : , ...
, 3(3) 2009/101/ ( .. ... ) , , 2 . 3(2) , ( ) , , , . , . 3(4) 2 ( ). , 3(4), , , . , , .
, , , . , .
, ( ) .., ... , .., . 3.2.4.
52 O.O... 2014
, 3.2.4.
, ( ) ... .
.., , .
.
.. . .
.
( ) , , .
.
, / , ' .. :
:
3419/2005 .., 7 .., 4 .., 13 16 ..
150/2001 (EETT): EETT 248/71/2002, 295/64/2003, 295/65/2003, 308/37/2004
53 O.O... 2014
3979/2011 , 13, 14, 15, 16, 18 , ,
. : ( 2014), 2
.., :
2009/101/ , 48 , , ( L 258 1.10.2009, . 11), 2 (), 3(1) (3)
54 O.O... 2014
..
, .
:
.
...
, , 17 ( ) .. 7, 8, 9 10. , . , , 30 .. . .. 7 9, , , () . , 5% .., 5% .
3.2.4, , 50% 50% 3.2.4.
, 11.583.685 , 13.940.502 .
.. :
.. = 580.457.065,20 .. = 702.814.781,10
' :
.. = 568.873.380,20 .. = 688.874.279,00
:
11.583.685 .. 13.940.502 ..
:
55 O.O... 2014
.. 7: / ,
:
P (../ ) = 19.927,91 f = 1
Q = 67.952
... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24
( ):
P (../ ) = 19.623,08 f = 1
Q = 67.952
... = 25% ( ) .. = 476.516.193,70 .. = 596.517.092,50
: 1,9% .. .. 7
9.384.366,43 .. 11.741.183,75 ..
.. 8:
:
P ( ) = 71.327,90 f = 1
Q = 14.999
... = 0% .. = 62.011.069,12 .. = 62.011.069,12
( ):
P ( ) = 71.290,40 f = 1
Q = 14.999
... = 0% .. = 61.878.036,00 .. = 61.878.036,00
: 0,2% .. .. 8
133.033,12 .. 133.033,12 ..
.. 9: //
:
P (../ ) = 5.821,96 f = 1
Q = 71.090
... = 0% .. = 32.485.927,14 .. = 32.485.927,14
( ):
P (../ ) = 5.656,95 f = 1
Q = 71.090
... = 0% .. = 30.422.411,31 .. = 30.422.411,31
: 6,4% .. .. 9
2.063.515,83 .. 2.063.515,83 ..
.. 10 // ( )
:
P = 929,83
( ):
P = 886,55
: 4,7% .. .. 10
56 O.O... 2014
f = 1
Q = 64
... = 0% .. = 59.508,80 .. = 59.508,80
f = 1
Q = 64
... = 0% .. = 56.739,20 .. = 56.739,20
2.769,60 .. 2.769,60 ..
3.2.4. .. *
, 11.583.685 , 13.940.502 . 3.2.3.
.. .
:
.. 7: / ,
.. 8:
.. 9: //
.. 10 // ( )
, .. , , , ...
.. , .
, . , ... , ...
57 O.O... 2014
2014, (e-) ( 1163 3 2013). , . . ...
, .
, 3.2.3.
.., , ... .
, .
.
( ) .
, / , .
:
3419/2005 .., 6, 7, 8 .. ...
58 O.O... 2014
3979/2011 , 26 .
..
, .
:
.
.
, , 17 ( ) .. 7, 8, 9 10. , . , , 30 .. . .. 7 9, , , () . , 5% .., 5% .
3.2.3, , 50% 50% 3.2.3.
, 11.583.685 , 13.940.502 .
.. :
.. = 580.457.065,20 .. = 702.814.781,10
' :
.. = 568.873.380,20 .. = 688.874.279,00
:
11.583.685 .. 13.940.502 ..
:
59 O.O... 2014
.. 7: / ,
:
P (../ ) = 19.927,91 f = 1
Q = 67.952
... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24
( ):
P (../ ) = 19.623,08 f = 1
Q = 67.952
... = 25% ( ) .. = 476.516.193,70 .. = 596.517.092,50
: 1,9% .. .. 7
9.384.366,43 .. 11.741.183,75 ..
60 O.O... 2014
.. 8:
:
P ( ) = 71.327,90 f = 1
Q = 14.999
... = 0% .. = 62.011.069,12 .. = 62.011.069,12
( ):
P ( ) = 71.290,40 f = 1
Q = 14.999
... = 0% .. = 61.878.036,00 .. = 61.878.036,00
: 0,2% .. .. 8
133.033,12 .. 133.033,12 ..
.. 9: //
:
P (../ ) = 5.821,96 f = 1
Q = 71.090
... = 0% .. = 32.485.927,14 .. = 32.485.927,14
( ):
P (../ ) = 5.656,95 f = 1
Q = 71.090
... = 0% .. = 30.422.411,31 .. = 30.422.411,31
: 6,4% .. .. 9
2.063.515,83 .. 2.063.515,83 ..
.. 10 // ( )
:
P = 929,83 f = 1
Q = 64
... = 0% .. = 59.508,80 .. = 59.508,80
( ):
P = 886,55 f = 1
Q = 64
... = 0% .. = 56.739,20 .. = 56.739,20
: 4,7% .. .. 10
2.769,60 .. 2.769,60 ..
61 O.O... 2014
3.2.5. ..
, 31.216.708 , 39.031.148 .
.. .. ... .
:
.. 7: / ,
, , ..7 . , , , 20.000 . , 80% 20% . 87% , 50% . , 7.500 . ..., 1,1 .
, .. ... , , :
) 2,5
) 5
) : 50
.., . 78/660/ :
62 O.O... 2014
) 4,4
) 8,8
) : 50
78/660/ 2013/34/, . 20 2015 1 2016. , , 1 2015 .. ...3
3 2013/34/ . :
) 20
) 40
) : 250
:
) 4
) 8
) : 50
( 6 12 .)
:
) 350.000
) 700.000
) : 10
( ) . , ,
3 ,
.
63 O.O... 2014
( 14(1)). 16, 19(3). 36(2).
, , 14(2).
.
2013/34 .
, :
) 2,5
) 5
) : 50
, , .
, / , ' .. :
:
2190/1920 , 42, . 6 ( ..)
3190/1955 , 22 ( ...) ' ,
64 O.O... 2014
22 3190/1955 2190/1920 , , 2190/1920 ...
3190/1955, 50 . ( ). ' , 50 3190/1955 22 3190/1955, 2190/1920 , , 2190/1920 .
4072/2012, 98 . 1 ( ...). ' , 98 4072/2012 2190/1920 , , 2190/1920 ...
.., :
2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, .19)
3 ( )
14 ( ), . . (2)
16 ( ), . . (2) (3)
19 ( ), . . (3) (4)
36 ( )
.. ...,
. , .. ... (2 : 2,5 , 5 , : 50) 2013/34 ( ).
, .
. , ..
65 O.O... 2014
. , ' , , , . , ( ) . , 20% .. .
, . . 65.873 2009
4 66.553
. , 50% 66.553 .. ( 1.168 ).
, 31.216.708 , 39.031.148 .
.. :
.. = 485.900.560,13 .. = 608.258.276,24
' :
.. = 454.683.851,73 .. = 569.227.128,50
:
31.216.708 .. 39.031.147 ..
:
.. 7: / ,
:
P (../ ) = 19.927,91 f = 1
Q = 67.952
( ):
P (../ ) = 27.203,94 ( ) f = 1
Q = 67.952
: 6,4% .. .. 7
4 http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SEC:2009:0206:FIN:EN:PDF p.44
66 O.O... 2014
... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24
... = 23,75% ( ) .. = 454.683.851,73 .. = 569.227.128,50
31.216.708,40 .. 39.031.147,74 ..
67 O.O... 2014
3.2.6.
, 26.750.844 , .
.. , .
:
.. 8:
.., .. ... ( 51 78/660/ 34 2013/34/). 51(2) 78/660/ , 34 2013/34/ , , .
.., .
.., ... ... , , , :
) 2.500.000
) 5.000.000
) : 50
, .., ... ... , , 1 , .
.. , ..
68 O.O... 2014
2013/34, , . . 3(2), :
) 4
) 8
) : 50
( 6 12 .)
, .., , 727 , , 17.900 .., 21.112 .
.. , 13.884 , , .
, .
( 82(5) [ 2238/1994 () 1159/2011 ]). .
( 4172/2013 2238/1994) . ' , , (. 65 4174/2013), .. ... , .. ... 150.000 , (). , . ,
69 O.O... 2014
66, 40 4174/2013, 2016.
, .
() , () . .
2005, ( ) : , , , , , , , , ).5
.
.., ... ...6 , :
) 2,5
) 5
) : 50
.., ... ..., , 1 , .
, :
( ) .... .
34 34/2013, .., ... ... , :
5 . http://ec.europa.eu/internal_market/accounting/docs/studies/sme_appendix_a_en.pdf
6
70 O.O... 2014
) 4
) 8
) : 50
, / , ' .. :
2190/1920 , 36, 36, 42, . 6 ( ..).
3190/1955 , 23 ( ...) ' , 23 3190/1955 2190/1920 , , 2190/1920 ...
3190/1955, 50 . 2 ( ). , 50 . 2 3190/1955 23 3190/1955, 2190/1920 , , 2190/1920 .
4072/2012, 99 . 1 2 ( ...). ' , 99 4072/2012 2190/1920 , , 2190/1920 ...
.., :
2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, .19)
3 ( )
8 (), 34 ( )
.., ... ... .
71 O.O... 2014
:
.
, , . .
, 26.750.844 .
.. :
.. = 62.011.069,12 .. = 62.011.069,12
' :
.. = 35.260.224,80 .. = 35.260.224,80
:
26.750.844 .. 26.750.844 ..
:
.. 8:
:
P ( ) = 70.635,38 (..) f=1
= 14.999 ... = 0% .. = 62.011.069,12 .. = 62.011.069,12
' :
P ( ) = 31.623,52 f=1
Q = 1.115
... = 0% .. = 35.260.224,80 .. = 35.260.224,80
: 43% ( .. 45)
26.750.844 .. 26.750.844 ..
72 O.O... 2014
3.3.
, , . :
3.3.1. ,
()
, (....), (....). ( ..., ....) , , , .
. , .
, , , . (...) 1,1 (, ) ..., .
. :
, (. 3.2.5)
, , ,
, ,
,
73 O.O... 2014
. ' , , .
74 O.O... 2014
3.3.2.
92(1) 2190/1920
:
() 3.700.000
() 7.400.000
: 250
2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, .19) 3(5)-(7) , .
:
() : 4.000.000
() : 8.000.000
() : 50.
( 6 12 .)
:
() : 20.000.000
() : 40.000.000
() : 250.
23(1) -. 23(2) .. -.
, .. ( 53 2013/34) 1 2016, 20 2015. . .
75 O.O... 2014
, .
76 O.O... 2014
3.3.3. ,
..
, .
3, 4 5 2009/102/ ( L 258 1.10.2009, . 20) () , , , () , () .
2009/102/ ... ( .. ).
: ( 43A 3190/1955).
.., , ( 32(2) 2190/1920).
... :
( ) ( 6 38(2) 3190/1955).
( 40(4) 3190/1955)
( 28 3190/1955)
( 55(1) 3190/1955)
, ... , .., . ( , 5.934 ... 2012, .)
, .. ... .
77 O.O... 2014
78 O.O... 2014
3.4.
. , .
. , , .
' () . 1 2015, , .
2014. .. , . , .
.. ... , , .
, . , / , ' .
3.5.
, . , , :
79 O.O... 2014
..
.. , , , , .
.
, / , .
,
..
.. . .
.. , (..) (...).
.., ... , .
80 O.O... 2014
4.
13 , . , 702,81 580,46 .
.., , ..
. , ' , , .
.
7:
.. *
60.252.894 47.484.394
33.976.000 27.117.950
7 ,
. , , , .
. (*)
, (*) (*).
81 O.O... 2014
( )
13.940.502 11.583.685
.. *
13.940.502 11.583.685
..
39.031.148 31.216.708
26.750.844 26.750.844
.., ... ..., , . .. , .. ( / ).
. ' .
82 O.O... 2014
10
6
12 6
13 6
15 6