??e??????se?? s?et??? µe t?? dap??e? p?? ?d????? se µe??s? t?? f???? e?s?d?µat?? ?a? t?? ap?de??e?? p?? p??pe? ?a ?p?ß?????? ?? f????????µe??? µe t? fet??? f????????? t??? d???s? d??e? µe e??????? t?? t? ?p????e?? ??????µ????.? e???????? est??? se ??e? t?? ef???e? e???e? t??...
?p?ß???? t?? fet???? f?????????? d???se??, d?ad??as?a p?? a?aµ??eta? ?a ?e????se? ap? t?? ?p?????. ??d???te?a st?? e??????? t?? ?p????e??? ??????µ???? d?e?????????ta? µeta?? ????? ta a??????a:
?e t? d???s? f???????a? e?s?d?µat?? f?s???? p??s?p?? s???p?ß?????ta? ?at? pe??pt?s? ta e??? d??a??????t??? ap? ta ?p??a ap?de????eta? ? p?a?µat?p???s? ap? t? f????????µe?? t?? dapa???, t?? ?p??e? a?t?? ep??a?e?ta? ??a µe??s? t?? f???? p?? p????pte? st? e?s?d?µa t??. ??t? e??a?:
?????? ????????
?p?de??e?? p?? ????? e?d??e? ap? t?? e?µ?s??t? ? t? ??µ?µ? e?p??s?p? t??. ??t? t?? ???e??? ap?de??e?? ?ataß???? e???????, ? f????????µe??? d??a???ta? ?a ?p?ß??e? ?pe????? d???s? t?? ?. 1599/1986, ap? t?? ?p??a ?a p????pte? t? p?s? t?? e??????? p?? ?ataß?????e ap? a?t?? ??a ????a ?at????a t?? ?d??? ?a? t?? ???????e??? t??, ?? ?a? ta st???e?a t?? d??a?????? st??? ?p????? t? ?at?ßa?e ?a? ? a???µ?? t?? f?????????? µ?t???? t?? e?µ?s??t??.
??s?st? 10% t?? dap???? e???????, ? ?p??a de? µp??e? ?a ?pe?ße? ta 1.000 e???, µe???e? t? s??????? f???. ?a ?d?a ?s????? ?a? ??a t? µ?s??µa p?? ?ataß???e? ? f????????µe??? p?? µ?s???e? ?at????e? ??a t?? ste?ast???? a????e? t?? t????? t?? p?? sp??d????? se p??? p?? de? ????? ?d???t?t? ?at????a.
?s?? pa?????? ste?ast??? ep?d?µa, a?e???t?ta ap? t? ???? t??, de? d??a????ta? t?? ??pt?s? a?t?.
?????? ?SF???S??O? ?O?S ??? T??????
G?a t?? ap?de??? t?? ?ataß???? t?? p?s?? t?? asfa??st???, µe ß?s? t?? ???e?e? asfa??st???? s?µß?se??, apa?te?ta? ap?de??? e?sp?a??? t?? p?s?? t?? asfa??st??? ? s?et??? ßeßa??s?, ap? t?? ?p??e? p????pte? t? e?d?? t?? asfa??st???? ??????? ?a? t? ?a?a?? ?ataßa???µe?? p?s? t?? asfa??st???, ????st? ap? t???? ?p??ad?p?te ???? s?et??? ep?ß????s? t?? asfa??sµ????.
?p?s??, ta st???e?a t?? s?µßa???µ???? ?a? t?? asfa????µe??? p??s?p??, ?a??? ?a? ? a???µ?? ?a? ? ?µe??µ???a t?? s?et???? s?µßas??.
?????? ???????O?
G?a t?? ap?de??? t?? ?ataß???? t?? d?d??t??? ??a ?d?a?te?a, ?at' ?????, µa??µata ?a? ??a f???t?st???a apa?te?ta? ap?de??? pa????? ?p??es??? ??a t? p?s? t?? aµ??ß??, ? ?p??a e?d?deta? s?µf??a µe t?? d?at??e?? t?? ??d??a ??ß???? ?a? St???e??? (p???? ??d??a? F?????????? ?pe?????s?? S??a??a???), ?p?? a?t?? ?s????? ???e f???.
?????? ?SF???S???O? ??SF??O?
G?a t?? ap?de??? t?? ?ataß???? t?? p?s?? t?? asfa??st???? e?sf???? se taµe?a asf???s?? t?? ?p???e??, apa?te?ta? ? s?et??? ßeßa??s? ? ap?de??? t?? asfa??st???? f???a ap? t?? ?p??a p????pte? t? p?s? t?? asfa??st???? e?sf???? p?? ? ?ataß??? t??? e??a? ?p???e?t??? ap? t? ??µ?, ?a??? ?a? t? p?s? t?? ?ataßa???µe??? e?sf???? st?? pe??pt?se?? p??a??et???? asf???s?? se taµe?a p?? ????? s?sta?e? µe ??µ?, ????st? ap? t???? ???a p?s? ??a e?p???esµ? ?t?. ?ataß??? t?? e?sf????.
?????? ???????S ??? ??S?????????S ????T????S
???da ?at????? pe???a????
O? ???da ?at????? pe???a???? ?e?????ta? ?? aµ??ß?? p?? ?ataß?????ta? st?? ?µedap? ?a? st?? a???dap? se ?at???? f?s??? p??s?pa ???? t?? e?d???t?t?? ??a ?at????? ep?s???e?? ?a? e?et?se??, ?? aµ??ß?? se ?d??t??t???? ??a ?d??t??e?ape?a, ?d??t?p??s?et??? ?a? ??a???e?????????. ?p?s??, pe???aµß????ta? ?? dap??e? ??a f?s???e?ape?a, ???t???e?ape?a, ?????e?ape?a ?a? ??a ep?s???e?? se ????????.
???da ??s???µe?a??? pe???a????
O? ???da ??s???µe?a??? pe???a???? ?e?????ta? ?? p?? ??t? dap??e?: Se ?d??t???? ????????, se ??at??? ?a? ???p? ??s??e?t??? ?d??µata, ???da ??a t?? apas????s? ??s???µ??, ???da se ep??e???se?? pe???a???? ??????µ???? ?a? p??s?p?? p?? p?s???? ap? ????t??? a?ap???a, ?? ?p??e? ed?e???? st?? ????da, ???da a????? ?a? t?p???t?s?? ??????? st? s?µa t?? as?e?? ?a? a?t??at?stas?? µe??? t?? s?µat?? t?? µe te???t?, e?d???? dap??e? pe???a???? a??p???? pa?d???.
?????? ????G?????S ?????T??S?S ????????
G?a t?? ap?de??? t?? dap???? ??a epeµß?se?? e?e??e?a??? a?aß??µ?s?? a????t?? p?? e?t?ss??ta? se ???a t?? ep??e???s?a??? p?????µµat?? «?e??ß????? - ?e?f???? ???pt???» st? p?a?s?? t?? ??????? St?at?????? ??a?s??? ??af???? (?S??), s?µf??a µe t?? d?at??e?? t?? ?.3614/2007 ? ?a? ??a epeµß?se?? e?e??e?a??? a?aß??µ?s?? a????t?? p?? ?a p???????? µet? ap? e?e??e?a?? ep??e???s?, s?µf??a µe t?? d?at??e?? t?? ?.3661/2008 ?a? t?? ?a????st???? p???e?? p?? e?d?d??ta? ?at' e???s??d?t?s? t??, apa?t???ta? ta ??µ?µa d??a??????t???, p?? e?d?d??ta? s?µf??a µe t?? d?at??e?? t?? ??S (p???? ?.F.?.S.). ?? dap??e? a?t?? af????? sta a??????a:
a) t?? a?t??at?stas? t?? ??ß?ta pet?e?a??? ??a t?? e??at?stas? t??e???µa?s?? ? ??a ??a e??at?stas? t??e???µa?s?? ? s?st?µat?? p?? ???e? ???s? a?a?e?s?µ?? p???? e????e?a?, ?a??? ?a? ??a pa?eµß?se?? st? ?f?st?µe?? s?st?µa p?? af????? se s?st?µa a?t?st??µ?s?? st?? ?a?st??a/??ß?ta se s??d?asµ? µe a?t???µ?a ???µa?s?? ?a? µ???s? s?????se??.
ß) t?? a??a?? e??at?stas?? ?e?t????? ???µat?sµ?? ???s?? ?a?s?µ?? ap? pet???a?? se f?s??? a???? ? ??a ??a e??at?stas? f?s???? ae????.
?) t?? a???? ?a? e??at?stas? ???a??? s???e?t?? ?a? ??a t?? e??at?stas? ?e?t????? ???µat?sµ?? µe ???s? ???a??? e????e?a?.
d) t?? a???? ?a? e??at?stas? ap??e?t??µ???? s?st?µ?t?? pa?a????? ??e?t????? e????e?a? p?? ßas????ta? se ??a?e?s?µe? ????? ?????e?a? (f?t?ß??ta???, µ????? a?eµ??e???t??e?) ?a? s?µpa?a????? ??e?t??sµ?? ?a? ????? - ???µa?s?? µe ???s? f?s???? ae???? ? a?a?e?s?µ?? p????.
e) t? ?e?µ?µ???s? se ?f?st?µe?a ?t???a µe t?p???t?s? d?p??? ?e?µ?µ???t???? ?a??p?????? ?a? ?e?µ?µ???t???? p?a?s???/???f?µ?t?? (s?µpe???aµß????ta? e??te???? ?a??µµata, pa?t?????a ?a? ????) ?a? t?p???t?s? ?e?µ?µ???s?? st? ????f?? ?/?a? st?? ???f? (d?µa ? st???).
st) t? dap??? ??a t? d?e????e?a e?e??e?a??? ep??e???s?? ap? a?µ?d?? ep??e???t?.
???S????????? ?t?, de? ?aµß????ta? ?p??? ?? dap??e? ??a ap??t?s? pe????s?a??? st???e???, ?? dap??e? ??a ?d?e?s?, ap???te?s?, ??e?t??sµ?, t??ep????????e? ?e????, ??a e?s?t???a se ???e e?d??? µetaf????? µ?s? ?a? ?se? dap??e? µe ß?s? ???e? f?????????? d?at??e?? ?aµß????ta? ?p??? ??a f?????????? e?af???se??. S???e???µ??a de? ?aµß????ta? ?p???:
a) ?? dap??e? ??a a???? ? ???µat?d?t??? µ?s??s? a????t??, p????? a?a?????, a?t?????t??, d?t????? ??p. ???µ?t??, ??a a???e?s? a????t??, ??a t?????e???t??? ap?sßes? da?e??? ? p?st?se?? ??p.
ß) ?? dap??e? ??a asf???s? ???? ? ?a??t??, ?? e?sf???? p?? ?ataß?????ta? sta taµe?a asf???s?? t?? f????????µe???, ?? t???? ste?ast???? da?e??? ??a p??t? ?at????a, ta ???da ?at????? pe???a???? ??p.
?) ?? dap??e? ??a e?????? ????a? ?at????a?, ??a pa??d?s? ?at' ????? µa??µ?t?? ? ??a f???t?st???a, ??a t????? ste?ast???? da?e??? ??a ap??t?s? p??t?? ?at????a?, ??p.
d) ?? dap??e? ??a asf???st?a p???a???? ? ????? ???d????, ??a d??ast???? dap??e? ?a? ??a aµ??ß? d???????? ??a d??e? µ?s??t???? d?af???? µeta?? ?d???t?t?? ?a? d?a?e???st?? ?d???t?s?a? ?at' ???f??? ?? ?p??e? e?p?pt??? ap? t? a?a????st? e?s?d?µa t?? a????t??.
?p?s??, de ?aµß??eta? ?p??? t? ??st?? a????? ??at???? ?a?e???, ta p?s? p?? ?ataß?????ta? ??a t? s?µµet??? se t??e?? pa????d?a (p?. ????, S???????, ??p) ?a? ? dap??? e?s?d?? se ??????, ?a??s?? st?? p?? p??? pe??pt?se?? de? p?a?µat?p??e?ta? a???? a?a??? ? pa???? ?p??es??? ?p?? ep?ß???e? ? ??µ??, a??? ?? e? ???? dap??e? af????? t? ??st?? ? t?? p???p??es? s?µµet???? se t??e?? pa????d?a.
?p? t? p?s? t?? a??t??? dapa???, e?a?????ta? ta p?s? t?? dapa??? p?? s????????a? µ?s? t?? «???ta? ?p?de??e??». ?? p?s? t?? ap?de??e?? dapa??? p?? apa?te?ta? ?a p??s??µ?st??? ????eta? se p?s?st? 25% t?? at?µ???? e?s?d?µat?? t?? f????????µe???, t?? d????µe??? ?a? f????????µe???, s?µf??a µe t?? ?e????? d?at??e?? ?a? ??a p?s? e?s?d?µat?? µ???? 60.000 Euro.
