Download as pdf or txt
Download as pdf or txt
You are on page 1of 19

:69-9

, 26 2015



/


-
: -

. 1042
. /: . 10
. .: 101 84

: ..

:. . , .
: 210 3375312
: 210 33.75.001
: ,
...
(.4172/2013).
, :
1. 35 .4172/2013 ( 167'),
1
2014 , ,

, .
2. , . 1 36 .4172/2013
,
,
(), ,
,
, ,

: 69-9
,
.
3. , , ,
, ,
, ,
, ,
..2190/1920,
, ,
,
,


(. . . 12 1046040 2014/14.03.2014 ).

, .4223/2013 23 ,
4 47 .4172/2013,
21 28
.4172/2013 , ,

1 64 .4172/2013.
, .1 58 ,
,
, .1 29
( ). ,
, ,

.

,
. 12 72 . 4172/2013,
... (. 4172/2013).

31.12.2010 ( 31.12.2009,
),
.2238/1994 (. 4 28, ),

: 69-9

1.1.2014, . . 1 64
.4172/2013.
,
.2238/1994
(. 4 28, ).
2013
(. 1
10 .2238/1994, 2013, 3
.4110/2013), ,

. ,
2013
, ,
. , 10%

,
54 55 .2238/1994, 62
64 .4172/2013.
, . 950/1977
... (. .1058/288/.13/1978 )
..2190/1920 '
,

(,

..).

,
, ,
,
. ,
, ,

.

: 69-9
,
.
... .3190/1955
..2190/1920 ,
...
, , ,

.. /
.

.5 103
.4099/2012, .4172/2013
.
.. / (
C-35/98, Verkooijen).
4. . 1 40 . 4172/2013 ,
10%
61 . . 1 62 64
.4172/2013, , ,
,
10%.
. . 1011/
2014 ( 8/8.1.2014).

,
.

, ,
31.03.2015
.

,
,

(. 2 36 . 3 64 .4172/2013).

: 69-9


, ,
..
,

10%, , ,

.

, ,
, ,
,

. 2 47
. 4 64 .4172/2013.
,

( 9 .4172/2013).


, , . (..
).
10%
63 .4172/2013,
,
(
, , ..).
(. 1036/2015), . 4
63,
.
. . 1039/2015 .
5. . 1 3 .4172/2013

,

: 69-9
.
, 61

,


.

,
,
,
. , -
,
, .
(
)
...,
(1) .
,
,
,
.
6. . 1 37 .4172/2013,
,
,
, , ,
, , ,
(premiums), (repos/ reverse
repos) , .
,
, ,
,
,
.
.

: 69-9
7. . 2 40 .4172/2013 ,

15% 61 . . 1 62 64
.4172/2013, , ,
,
,
15%.
. . 1011/2014

,
,

(. 4 37 . 3 64 .4172/2013).

, ,

, , ..

, ,
,
4 .

,
,
61 . 4172/2013 ,

26%.
8. , . 2 3 37 .4172/2013,



(....),
.

: 69-9
(....) ,
1.1.2014 ,
.

- , ,
.4172/2013 (01.01.2014) 01.01.2014,
31.12.2013 ,
.
9. . 5 47 .4172/2013,
. 10 . 1 . 1 .4254/2014,
, , . 3 37
45.
,
(....),
,
,
,
.
10. , . 6 64 .4172/2013,
. . 6 24 .4223/2013,
, ,

.

,
,
,

,
.
(
),
15%, .
11. , . 9 64 .4172/2013,
. . 16 . 1 . 1 .4254/2014,

: 69-9


1
.

.

10 11 .3156/2003 ( 157)

11 14 ,
10 11,

.
12. ,
, ,
(1).
,
.
, ,

, ,
,
.

, (15%)
.

, ,

, ,
.
,

.4
64 .4172/2013. ,

: 69-9

.
13. , . 1 38 .4172/2013,
. , :
. :
. , i)
, ,
,
,
, ii) , iii)
, iv) , v) , vi) , vii)

. ,
,
. :
. , ,
. , ,
(knowhow), ,
,
. :
.
,
. (downloading) ,

,
. ,

V. .
,
,
,
().

,
( 8 8.5 12

10

: 69-9
(..) 2010). ,

().

(relicence/sublicence).

, (..
, , ..)
, .

..
,
.
,


. ,

(.. ,
, ..).
.
,
( )

, . ,

,

. ,

.

,
,

11

: 69-9
(..
franchising, management fees ).

,
.
14. . 3 40 .4172/2013 ,

20% 61 . . 1
62 64 .4172/2013, , ,
,
,
20%.

. . 1011/2014


(. 4
37 . 3 64 .4172/2013).
,
,
,
, ..
, (royalties)

,
,
,
, . ,
, (downloading)

..
, .

,
,

12

: 69-9
, . ,
, 20%
(1).
15. , . 5 62 .4172/2013,
. . 14 . 1 . 1
.4254/2014,

(royalties) 1
64
.

,
.
16. , (, , )

, ,
, :
) . 5 .2
47 .4172/2013


. .3
64 63
,
, 63.
, .3 64

.
)
,
64
. 4172/2013, . 2 3 37.

.

13

: 69-9
) ,
,

,
o o (....),
,
.

, .1011/2.1.2014
, ( )

.
.... (
).

, ,
,
.,
.

, ,
....,
( , , ..)

. , (),
,
( ,
)
.
,
.. ATHEXCSD (
.. ),
,

.

14

: 69-9
,
.

46 . 4172/2013
.
17.

,

.9 64
.4172/2013.
,
.
[.1497/1984 ( 188/27.11.1984)],

, .
, .

.

454
.

.

,
. ,
,
1

.
18. ,
,
,

15

: 69-9
,
.
,
(..
). ,
,

, 5 .

.

,
, .1011/2.1.2014
.
,
, .
. 0013627 2014/15.4.2014 .
O

(. 7 64 .4172/2013).
19. ,
1 2014 . ,

, 1.1.2014 ,
2013 1.1.2014,
.
4 26 .4223/2013
. 11 .10 72
1 2014 .

16

: 69-9

.
1.

( 2 )

2.

3.

(e - )

4.

(e-)
( )

.
1.

, ( .1 2 ), ( 3,

4 7), , , , , , , , , , , , , , ,
2.

, . - 101 81
3.

, (),

7 - 105 62
4.

, / & , .

21, 102 50
5.

ATHEXCSD , . 110, 10442,

6.

& , 7, 105 58

7.

, 57 001
8.

, . 231 & ,

154 51 .
9.

, 19 . , 190 02

10.

ERNST & YOUNG ,

8, 15125,
11.

Smart Magna , 23, 115 27

12.

Ideal Image AE, . 40, 151 24

13.

. , 28, 113 61

14.

Asset Ogilvy Public Relations AE, 10, 153 44

15.

..., . 38, 15124

16.

. , 2, 17121, .

17.

(), 37, 151 23

17

: 69-9
18.

Super League , 1, 151 25

19.

, . 40, 151 25

20.

SEED POINT , 9, 152 32

21.

- , 34, 155 61

22.

UNIVERSAL , 245-247, 154 51 .

23.

MEDIA MEM GROUP , 34, 155 61

24.

WARNER , 5 & , 155 61

25.

EMI SONGS , . 1, 151 24

26.

& , 25, 152 34

27.

MUSOU , 13, 155 62

28.

, 66, 56 431 /

29.

, 12, 115 24


30.

Ergoman AE, 71, 151 24

31.

, 14, 11 741

32.

Forthnet AE, E.T.E.. , 710 03

33.

, 186, 15 344

34.

, . , . & ,

, 13, 185 35
35.

, . 93, 12461

36.

, 156, 11146,

37.

.., 41,9 , 19002,

38.

METEORE HELLAS, 8, 10674,

39.

.., 23, 10432,

40.

IMS OIL TRADING LIMITED, 6-8 & , 18545,

41.

RAYCAP & 14, 15124, ,

42.

31, 14564, ,
43.

.., 9 & , 15231,

44.

F.R. ..., 58, 10441,

.
1.

2.

18

: 69-9
3.

4.

. /

5.

.. /

6.

7.

(3) (3)

19

You might also like