?? t?? ßas???? ?p???f??? st?? p??ed????? e?????? e??a? ? p??ed??? t?? ??S? ????? ??astas??d??, ? ?p???? st????eta? ap? t? ??µµa t?? ?a? t? ???? ?a? t?? ?p??? f????? µ???? st??µ?? p??t? ??e? ?? d?µ?s??p?se??.
Ost?s?, ? ?p???f??t?t? t?? de? s???e?t???e? t? µe???? µ??a t?? ??f?f???? t?? ????, ?? ?p???? st?f??ta? p??? t?? p???? ?p????? ???te????? G????? ??????a, t?? ?p??? st????e? ? ????. ? ????? ßas???? ?p???f??? e??a? ? t??? ?p?????? ??e?a? Sta???? ?a???, t?? ?p??? st????e? t? ????. ?a ???a d?? ?????ß???e?t??? ??µµata, ???O?? ?a? ?????????, ap?f?s?sa? ?a af?s??? t??? ??f?f????? t??? ?a ??f?s??? ?at? s??e?d?s?.
?e ß?s? t?? d?µ?s??p?se??, ?? a?a??t?? e?t?µ??? ?t? ?a d??e? s????? µ??? µeta?? t?? ?????? ??????a ?a? ?a?? ??a t? de?te?? ??s?.
S?µf??a µe t? S??ta?µa t?? ??p??a??? ??µ???at?a?, a? ??de?? t?? ?p???f??? s???e?t??se? t? 50% + 1 t?? ??f??, t?te µ?sa se µ?a ßd?µ?da d?e???eta? epa?a??pt??? e????? ??a t?? e????? t?? ??p???? p???d??? µeta?? t?? d?? ?p???f???, p?? s?????t??sa? t?? pe??ss?te?e? ??f??? st?? p??t? ???? t?? e??????.
??????µ?a, s??ta???d?t??? ?a? e??as?a??
St?? ??????µ?a, ? ??p??? e?s???e se µ?a p??? d?s???? ??????. ? ???µ?? a??pt???? t?? ??????µ?a? p??ß??peta? a???t???? ?at? 3,5%, µe t? d?µ?s?? ????? ?a a????eta? ?s?? ?a? se µ? ß??s?µa ep?peda, ? ep?s?µa ?ata?e??aµµ??? a?e???a a????eta? se 13,7%, ? a?ep?s?µ? ?epe??? t? 14% ?a? ? ?d??t??? ?ata????s? s????????eta?. S?µf??a µe ta te?e?ta?a st???e?a t?? Stat?st???? ?p??es?a?, e?? t? µ?s? µ??a?? e?s?d?µa t?? ?pa?????? pa?aµ??e? sta?e??, e?t??t??? t? d?a??s?µ? e?s?d?µa ?a e??a? µe??µ??? ???? t?? a???µ???? e?sf???? ?a? ??ta?t?? pe????p??.
?d?, se efa?µ??? se???? µ??µ???a??? ??µ??, p?? ??f?se ? ?????, ?s??e? ap? s?µe?a a???s? t?? e?d???? f???? ?ata????s?? st?? t?µ? t?? ?a?s?µ?? ????s??, ?at? 7 se?t t? ??t??, ? ?p???? ap? t?? 1/1/2014 ?a a????e? pe?a?t??? ?at? 5 se?t t? ??t??.
St?? p?a?µat???t?ta, t? ??st?? t?? ?a?s?µ?? p?? ?a ep?ßa????e? ? a???ast?? ?a e??a? a??µ? µe?a??te?? ?a??? st?? 14 ?a???a???? 2013 ?a a????e? ?a? ? s??te?est?? t?? F?? st? 18% ap? 17%. ? f???? ?ata????s?? a????eta? ?a? sta a????????a p?t?, µe e?a??es? t? ??as?.
? a???s? t?? F?? st? 18% af??? st?? a???? ???? t?? a?a???, p??? t?? t??f?µ?? ?a? t?? fa?µ???? p?? pa?aµ????? st? 5%.
? ???? µe???? a??a?? p?? t??eta? se efa?µ??? ap? s?µe?a, af??? t? s??ta???d?t??? st?? d?µ?s?? ?a? st?? e???te?? d?µ?s?? t?µ?a.
?a ?fe??µata (s??ta?? ?a? ef?pa?) t?? e??a??µe??? µ???? t?? 31/12/2012 ?at????????ta? st? ß?s? t?? ?f?st?µe??? f??µ???a? ?p?????sµ?? ?a? ap? t?? 1/1/2013 t??eta? se efa?µ??? ? ??a f??µ???a, p?? s??????eta? st?? ?p?????sµ? t?? s??ta???d?t???? ?fe??µ?t?? ep? t?? µ?s?? ???? t?? µ?s??? t?? ?pa?????? st? s??????? ?p??es?a ap? t?? ?µe??µ???a p??s????? t??.
?? µ???a?e? ap???p?? d?aµ??f????ta? ?? e???:
- ?? ???t??- e???d?t?? ?a ap???pte? ap? t?? s??t???µe? ap??aß?? p?s? p?? a?t?st???e? µe 3% ep? t?? µ?s???.
- ?p? t?? µ???a?e? ap??aß?? ?pa??????, ? ?p???? d????st??e se ??s? st? d?µ?s?? µeta?? 1? ??t?ß???? 2011 ?a? t?? 31? ?e?eµß???? 2012 (s?µpe???aµßa??µ???? t?? d?? ?µe??µ?????) ?a ap???pte? a?ad??µ??? p?s? p?? a?t?st???e? se p?s?st? ?s? µe 3% ep? t?? µ?s??? t?? ??a ??ta?? t?? st? ??ße???t??? s??d?? s??t??e?? ? s??d?? ?µ??? µe t? ??ße???t???.
?p?s??, se ep?ped? ?????????? pa????? te?µat??eta? ? ?ataß??? t?? ep?d?µat?? µ?t??t?ta? ?a? ? µe??s? t?? ????? t?? ep?d?µat?? t????? (efa?µ??? ste??te??? e?s?d?µat???? ???t?????).
?p?s??, ap? s?µe?a ?a? µ???? ?a? t?? 31? ?e?eµß???? 2016 t? ???? t?? ?????????? s??ta??? «pa???e?» sta 336,28 e???.
???????, ap? a???? st?? d?µ?s?? t?µ?a ????ete?ta? s??e??? ?????? e??as?a? ?a? ?ata??e?ta? ? e??as?a t? ap??e?µa t?? ?et??t??. ? µetat??p? t?? ??a???? ?ta? apa?t?s? t?? t????a? ?a? ? ?????? ????? e??a? ? e???????µ?s?.
St? ?????? st?? d?µ?s?? t?µ?a ?a ?s??se? µ?a µetaßat??? pe???d?? ap? t?? 1? ?a???a???? µ???? ?a? t?? 31 ?????st?? ?at? t?? ?p??a ?a ??µa??eta? ap? t?? 7.30/8.30 µ???? t?? 15.00/16.00. ?p? t?? 1? Septeµß???? 2013 t? ?????? ?a µeta?????e? ?at? µ?s? ??a ?e?????ta? ap? t?? 8.00/9.00 µ???? t?? 15.30/16.30, d?at????ta? t? st???e?? t?? e?ast???t?ta?.