FIRST OF ALL, INCORPORATION INTO NATIONAL LAW OF DIRECTIVES

2014 /107/EU AND EU 2015/2060

CHAPTER A-INCORPORATION INTO NATIONAL LAW OF THE DIRECTIVE

COUNCIL DECISION 2014 /107/EU OF 9 DECEMBER 2014 AMENDING

DIRECTIVE 2011 /16/EU ON THE COMPULSORY AUTOMATIC EXCHANGE OF INFORMATION IN THE TAX SECTOR

Article 6

Articles 1 to 4 shall be binding on the Greek legislation in accordance with the provisions of Article 1. 2014 /107/EU Council of the Council of 9 December 2014 (OJ L 359, 16.12.2014) amending Directive 2011 /16/EU (OJ L 64, 11.3.2011), as regards the mandatory exchange of information in the tax area, To be incorporated into the Greek legislation with the provisions of Chapters I and II of Part One v. 4170/2013 (163).

Article 2 (Article 1 (1) and (2) of Directive 2014 /107/EU)

1 a. The par. Article 4 of the Law 4170/2013 (Α163) denotes as follows:

' 5. 'applicant authority' or 'sending authority' means liaison officers, liaison officers or any other competent member of a Member State who submits a link between the competent authority.

Or shall notify the exchange of information in any other Member State of the exchange of information in any other Member State. ' Other: The par. Point 6 of Article 4 of this Regulation. 4170/2013 replacing

It exists as follows: " 6. 'receiving authority' means the central service

(i) the association or any other competent Member State which receives a request from the competent authority, or receives information on the exchange of information. '

2. The par. Point 9 of Article 4 of n. 4170/2013 is replaced by the following:

' 9. 'the exchange rate' means the systematic notification of pre-established information on tax-related residents of other Member States in the Member State concerned, without prior request and by pre-determined regular intervals. For the purposes of applying Article 9, information on the tax records of the Member State notifying the information, which may be recovered in accordance with the procedures for the collection and processing of this information, shall be taken as available. Of the Member State. For the application of Articles 9 (1) (b), 21 (2) and (4) and 24 (2) and (3), each term in block letters shall have the relevance to the respective institutions set out in Annex I. '

3 a. The par. Article 5 of the EC Treaty 4170/2013 is replaced by the following:

' 4. The 'liaison points' referred to in Article 4 (3) shall be defined as: (a) the Directorate of Control of Directorate-General F;

The Clock Management of the General Secretariat of the Department of Finance of the Ministry of Finance and

MEMBER OF THE GREEK EXCERPT

First, From the Official Journal of the R΄, 31 March 2016, No. Meetings of the Assembly of the House, in which

The following draft law was adopted:

(a) Directives 2014 /107/EU and (EU) 2015/2060, (b) Directives 2014 /86/EU and 2015 /121/EU, (c) Directive 2013 /61/EU and other provisions

(b) The Directorate for Strategic Customs Control and Involvement of the Directorate-General for Customs and Communications of the General Secretariat of the General Secretariat of the General Secretariat of the Ministry of Finance. The above (a) and (b) of the interconnectors

'applicant authority' and as 'a receiving authority' in accordance with Article 4 (5) and (6), as appropriate, for the purpose of implementing the administrative cooperation provided for in Articles 12 and 13. '; Other: The par. Article 5 of the Law 4170/2013 replacing

There is: " 5. By decision of the General Secretariat of the Court of Justice,

Sessions, following a recommendation by the competent authority of the Ministry of Finance as referred to in Article 5 (1), may be set out in Section 4 of this Regulation, except those referred to in paragraph 4. The central office of the Ministry of Economic Affairs of the Ministry of Economic Affairs shall inform it of the list of the liaison bodies and shall make it available to the central departments by association of the other Member States and to the Commission. '

4 a. In par. Article 9 of the Law 4170/2013 the words'referred to in Article 5 (1)' shall be replaced by the words'referred to in Article 4 (1)' and this paragraph shall be referred to in Article 9 (1). Other: At the end of Article 9 (1),

(b) The competent authority of the Ministry of Economic Affairs and

Article 4 (1) shall communicate to the competent authority of any other Member State and shall receive from the competent authority of any other Member State, an exchange and within the time limit laid down in paragraph 2 (b) thereof. Of this Article, the information referred to in the next subparagraph in respect of the tax years from 1 January 2016 onwards with respect to a Statue of account. In accordance with Article 4 (1) of the Treaty, the Hellenic Financial Institutions will be required to submit to the competent authority of the Economic and Social Committee, as referred to in Article 4 (1), the following information concerning a Stateless Account based on the applicable rules. Evidence and due diligence included in Annexes I and II, and to ensure effective and consistent application of these symptoms based on Section IX of Annex I: (a) (aa) in the case of each Provented Party

Which is an Account holder and which is a natural person:

(i) the name, (ii) the address, (iii) the Member State/residence, (iv) the IMM (s), (v) the date and place of birth;

A natural person. (bb) in the case of any Party Identify

Is an Account and is an entity: (i) the interest, (ii) the address, (iii) the Member State/residence (iv) of the CBM of the above entity and (vi) where the Beneficiary, then applicable;

In the case of the Court of Human Rights, the Court of Human Rights, the Court of Human Rights and the Court of

Other Persons Controlled Persons and the following information: (i) the name, (ii) the address, (iii) the Member State/Member State/residence and, if there are, any other jurisdictions/units of residence, (iv) the AMBs, (v) the date and the date of entry into force. (b) the number of accounts or the operative equivalent; (b) the place of birth of each person;

In the absence of a number of accounts; (c) the official and the identification number, if

(d) the balance or the value of the account, the balance or the value of the account;

However, in the case of the Insurance Board or the Board of Appeal, the value of the acquisition at the end of the contract or the purchase price at the end of the calendar year in question at the end of the calendar year in question, or (e) in the case of a securities account: (i) the total gross amount of the interest, the total gross amount of the account, if the account is closed during that year; (e) the total gross amount of the interest, the total gross amount of the account;

Gross amount of dividends and total a-gross amount of other income arising in relation to the assets held in the account, in any event paid or credited to the account or in relation to the account; Accounts-in the course of the calendar year, and

(ii) the total gross income from the sale or purchase of financial assets paid or credited to the accounting year during the calendar year for which the Financial Institution is issued. A keeper, middleman, assignee or otherwise as a representative of the accounting officer; (f) in the case of a Deposit Account;

Nominal gross amount of interest paid or credited to the account during the calendar year and (g) in the case of an account not described

In points (e) or (b), the total gross amount paid or credited to the account of the account in respect of the account during the calendar year in respect of which the borrower is a debtor or a debtor; or Debt, including the total amount of any redemption payments to the Eligible Account during the calendar year. For the exchange of information in the context of

A paragraph, unless otherwise provided for in this paragraph or in the Annexes, the amount and the designation of the payments made in relation to Account shall be determined in accordance with the applicable provisions of the Greek law; How to use If the exchange of information on the

No account shall be taken in the first two paragraphs of this paragraph and in paragraph 1 on the first indent of paragraph 1 (c) or any other Union legislation, including Directive 2003 /48/EC as incorporated into the national legal order. The provisions of the second chapter of n. 3312/2005 (A-35) and the delegated acts adopted shall apply the first two paragraphs of this paragraph. ';

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5 a. The par. Article 9 of the Law 4170/2013 is replaced by the following:

' 2. The notification of information shall be carried out as follows: (a) as regards the categories defined in the

(b) in respect of the categories defined in paragraph 1 (a), (b) in respect of the categories defined in paragraph 1 (a), (b) in respect of the categories set out in paragraph 1, the following shall be notified to the Commission:

A copy of 1 case (b) shall be notified annually, at nine months from the end of the calendar of the information relating to them. '; Other: In par. Point 3 of Article 9 of the Law 4170/2013 the words

'in paragraph 1' is replaced by 'in the first indent of paragraph 1';

6. The par. Article 9 (4) of the Law 4170/2013 is replaced by the following:

' 4. The competent authority of the Ministry of Finance, referred to in Article 4 (1), may indicate to the competent authority of any other Member State that it does not wish to receive information on one or some of the categories of income and capital that may be Referred to in paragraph 1 (a) and shall inform the Commission thereof. '

7. The par. Point 5 of Article 9 of the Law 4170/2013 is referred to as paragraph 5 (a) and added to the same paragraph of the same Article as follows:

' (b) For the purposes of Section VIII, Section B (1) (c) and Section 17 (g) of Annex I, the competent authority of the Ministry of Economic Affairs as referred to in Article 5 (1) shall transmit to the Commission by 31 July 2015 the list of entities and accounts to be treated as Non-Delta Financial Institutions and Excise Accounts, respectively, and informs the Commission of any change in such data in order to Published in the Official Journal of the European Union by the Commission the list as follows: Shall be drawn up on the basis of the information received. By decision of the General Secretariat of the Internal Revenue Service, following the recommendation of the competent authority of the Ministry of Finance as referred to in Article 5 (1), the list referred to in the preceding subparagraph shall be issued and updated. In order to ensure that the types of Non-Designated Credit Institutions and the Exhaust Accounts meet the conditions set out in Section VIII Section B (1) (c) and Section C (17) (g) item (g) of the Annex I and in particular that the status of a financial institution In the case of non-resident Financial Institutions or the status of an account as an Exhaustive Law, it does not impede the achievement of the objectives of this law. A decision shall be adopted and the list for the 'Council of Ministers' in respect of Greece in accordance with Section VIII, Section 4 of Annex I shall be updated. '

8. The par. Point 7 of Article 9 of the Law 4170/2013 is replaced by the following:

' 7. A) By decision of the Minister for Economic Affairs

To define the specific measures in order to ensure the effective and consistent application of the due diligence implemented by the Danish Financial Institutions based on the rules laid down in Section IX of the Annex. I. b) By decision of the General Secretariat of the Court of Justice,

Revenue shall be set out in the form of information, the provision of information and any other specific details on the exchange of information referred to in paragraph 1 (a) which takes place between Greece and the other Member States in accordance with The practical arrangements for the exchange of information referred to in Article 20 (3), (4) and (5). (c) By decision of the General Secretariat of the European Union,

Further issues on the application of the reporting obligation may be defined and compliance with the due diligence rules from the Dairy Financial Institutions included in Annexes I and II, to be provided Statistical data and any more specific details on the exchange of information referred to in paragraph 1 on the case of b) between Greece and the other Member States in accordance with the practical arrangements for this exchange Information referred to in Article 20 (3), (4) and (5). '

9. The par. Article 9 of Law No 4170/2013 is replaced by the following:

' 8. The provisions of this Article relating to the exchange of information referred to in paragraph 1 (a) shall apply from 1 January 2015. The provisions of this Article relating to the automatic exchange of paragraph 1 (b) shall apply from 1 January 2016. '

Article 3 (Article 1 (3), (4) and (5) of Directive 2014 /107/EU)

1. The par. Article 14 of the EC Treaty 4170/2013 is replaced by the following:

' 3. The receiving Greek authority shall transmit the relevant acts or decisions to the competent authority, which shall communicate them to the addressee, in accordance with the legislation applicable to the notification of similar acts or decisions and to the addressee. Shall thereafter send the relevant supporting evidence to the receiving Greek authority. '

2 a. At the end of par. The following subparagraph is added to Article 14 of Article 14 of Law 4170/2013:

' The competent authority of the Ministry of Finance, as referred to in Article 5 (1), may notify each document of a registered letter or electronically directly to a person within the territory of another Member State. ' Other: Paragraph 5 of Article 14 of the Law. 4170/2013

Is deleted; 3. The par. Article 20 of the EC Treaty 4170/2013 replacing

Exists as follows: ' 4. This information exchange, in accordance with the

Article 9 shall be sent using a type-based electronic format for the purpose of facilitating the exchange of information and on the basis of the applicable electronic format.

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In Article 8 of the Law. Article 9 of Directive 2003 /48/EC (OJ L 157, 26.3.2003). '

4. The par. Article 21 of the EC Treaty 4170/2013 is replaced by the following:

' 2.a. The competent authorities of the Ministry of Finance pursuant to the provisions of paragraph 111/2014 (A178), as applicable, shall be responsible for any development of their systems required to enable the exchange of information between them. The Committee of the Regions and the other Member States of the European Union via the CCN network, as well as the security of their systems. The controllers referred to in Article 24

(2) notify each person of the security breach relating to the data, where such a breach may have a negative effect on the protection of personal data or privacy. '

5 a. Article 24 of the Law 4170/2013 as referred to in paragraph 1 of that Article and shall be replaced by the following:

' 1. Each type of exchange of information under the provisions of this law shall be subject to the provisions of Law 2472/1997. The exchange of information, including administrative enquiries, shall be made after a specific reasoned decision on the legality and proportionality of the data, both by the applicant authority and by the receiving authority, in accordance with the Article 4 of Council Regulation (EEC) No 2472/1997 (2), and those laid down in Articles 15 (1), 16 (1) and 17 of this law. The statement of reasons shall be examined by the receiving party or the applicant, instead of-stowed, a Greek authority. The transmission of information to third countries, such as

Article 23 shall be provided in accordance with Article 9 of the Law. 2472/1997. For the purposes of Articles 1 to 25 and after

On the basis of a specific reasoned request from the competent authority of the Ministry of Finance to the Public Procurement Authority, pursuant to Article 5 (1), an exception may be made for the exercise of the rights of Articles 11 and 12 of the Law. 2472/1997. Other: Article 24 of the Law 4170/2013 added new

Paragraphs 2, 3 and 4, read as follows: The Isle of Credit Institutions and the

The competent authorities of the Ministry of Finance under the provisions of paragraph 111/2014, as applicable, shall be considered to be controllers for the purposes of the n. 2472/1997, each for each processing carried out.

3. Each Greek Debt Credit institution is required to: (a) inform all interested parties concerned;

(b) provide that person with any information which is relevant to the information referred to and referred to in Article 9 (1) (b);

Of which it is entitled to take note of the provisions of the n. 2472/1997 within a reasonable period of time, in order for the person to exercise his rights in respect of data protection and, in any event, before the person concerned is interested in the payment of a fee.

The Foundation shall submit the information referred to in Article 9 (1) (b) to the competent authority of the Ministry of Economic Affairs, in accordance with Article 4 (1).

4. The information to be processed in accordance with the provisions of this law shall only be maintained for the time required for the prosecution of the purposes of this Chapter and, in any event, in accordance with the provisions relating to Limitation period for each controller. '

Article 4

After article 25 of Chapter I of the First Met of n. A new Chapter I (1) shall be added to which the following Annexes I and II are annexed, which form an integral part of the provisions of this law, as follows:

' CHAPTER '

ANNEX I TO THE PROVISIONS OF THE BASIC AND DUE DILIGENCE WITH REGARD TO INFORMATION

FINANCIAL ACCOUNTS

This Annex sets out the rules for the submission of data and due diligence that the Hellenic Financial Institutions are required to apply to the competent authority of the Ministry of Finance as referred to in Article 4 (1). May notify, via this exchange, the information referred to in Article 9 (1) (b) of this law. Also, in this Annex, the rules and administrative procedures laid down for the Greek Financial Institutions are laid down in order to ensure that the following reporting procedures and appropriate procedures are applied. At the same time, it is necessary to ensure that the product complies with the requirements of the Directive.

SECTION I GENERAL REQUIREMENTS FOR SUBJECTION

AH, Each Member State shall provide the competent authority of the Ministry of Finance, as referred to in Article 4 (1), to the competent authority of the Ministry of Economic Affairs, as referred to in Article 4 (1).

1.a) In the case of each Provened Party that is an Account holder and which is a natural person:

(i) the name, (ii) the address, (iii) the Member State/residence, (iv) the IMM (s), (v) the date and place of birth;

(b) In the case of any Declarant Person who is a person;

It is an account and an entity: (i) the supervisor, (ii) the address, (iii) the Member State/residence and (iv) the ATMs of the above entity; and

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(v) where the Licensee, following application of due diligence rules in Sections V, VI and VII, is found to have one or more E-saying persons who are Notify Persons and the following information: (i) the only, (ii) The address, (iii) the Member State/residence and, if applicable, the competent jurisdiction/ies of residence, (iv) the AFM, and (v) the date and place of birth of any such person.

2. The account number or operating equivalent in the absence of an account number.

3. The name and identification number, if applicable, of the Debt Credit Foundations.

4. The balance or the value of the account, including, in the case of the Insurance Board or the Purchase Value Adoption, the acquisition value at the end of the event or the value of the contract, in the event of an early conclusion of the agreement, At the end of the calendar year in question, or the closure of the account, if the account was closed during this year.

5. In the case of a Deposit Account: (a) the total gross amount of interest, the co -

The gross amount of the dividends and the total gross amount of other income obtained in relation to the assets held in the account, in any event that has been paid or credited to the account, or in relation to Account, during the calendar year and (b) the total gross revenue from the sale or

The acquisition of financial assets that were paid or credited to the account during the calendar year and for which the Financial Establishment was informed by a depositary, intermediary, trustee or al; As an authorised representative of the beneficiary's account.

6. In the case of a Deposit Account, the aggregate gross amount of interest paid or credited to the account during the calendar year, and

7. In the case of an account not described in Section A (5) or (6), the total gross amount paid or credited to the Account in respect of the account, during the calendar year, in respect of which The Issuer is a debtor or debtor, including the total amount of any redemption payments to the Accountant during the calendar year. OTHER: The information submitted must be addressed to the

The currency in which each amount is denominated. "C." By way of derogation from the points in Section

Paragraph 1 (1), in respect of any Logaria-which is a Background Account, the AMPMs or the date of birth do not have to be released if they do not exist in the Records of the Public Credit Institutions and if not required. Otherwise, their acquisition by that person shall be acquired by a credit institution under the applicable provisions of internal legislation or of any Union legal act. However, it is necessary to make every reasonable effort available to the Debt Credit Foundation.

In order to obtain the AFM and the date of birth as regards Pre-existing Logaria-to the end of the second calendar year following the year in which the Background Account has been identified as Logaria - -to: D; By way of derogation from the defined section

In paragraph 1, VAT shall not be compulsory if it has not been issued by the Member State concerned or from another jurisdiction. UH ... By way of derogation from the defined section

In paragraph 1, the place of birth is not required to be declared, unless:

1. The Financial Establishment is otherwise required to inform and declare it under the existing provisions of the internal legislation or the Financial Establishment is required or otherwise required to be informed and to be informed of it. Declare on the basis of any Union legal act applicable or in force on 5 January 2015; and

2. Is available in the electrically-searched for data held by the Tenders Financial Establishment.

SECTION II DUE DILIGENCE REQUIREMENTS

AH, An account shall be deemed to be a statement of account from the date on which it is identified as such, in accordance with the procedures relating to due diligence in Sections II to VII and, if not otherwise provided, the information on The accounts must be submitted annually in the calendar year following the year in which the information relates. OTHER: The balance or the value of an account

This is the last day of the calendar year. "C." The Bilbao Securities Institutions may be eligible for payment.

To use service providers in order to comply with their reporting obligations and due diligence, in accordance with the provisions of this law, in accordance with the provisions of this law; They derive from the provisions of the Internal Legislation concerning the observance of the confidentiality, the confidentiality of information and the provisions of the law. 2472/1997, if the following conditions are cumulative:

(a) The Members of the Debt Credit Institutions require third party service providers to keep a copy of the documents and information obtained from them.

(b) The Demographic Financial Institutions are not included in the information on Provented Persons, as defined by third party providers for whom they know or have reason to know that the above information is unreliable. Or ... accurate. For these obligations they continue to be responsible;

The Danish Financial Institutions and the work of service providers are charged against the application of civil, administrative and criminal sanctions to the Danish Financial Institutions. D; The Bilbao Securities Institutions may be eligible for payment.

To implement the due diligence procedures for

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New Account in Background Account and the due diligence procedures for High Value Labourings in A Lower A-est Account. In the event that they choose to apply the due diligence procedures for New Logarines-to Pre-existing Accounts, the rules applicable to the rest of the Pre-existing Account remain in force.

SECTION III DUE DILIGENCE FOR PRE-EXISTING

INDIVIDUAL ACCOUNTS

AH, Introduction The Greek debt Institutions are obliged to apply the following procedures for the purpose of identifying the Account Accounts between the Budget Accounts Budget. The following are the following: OTHER: The lowest value accounts. As far as the

The following procedures shall apply to the lowest value accounts:

1. Home address. If the Issued Securities Foundation has in the records of the current address of the Licensee's current account that is based on evidence, the Issued Securities Foundation may consider that the Proprietor of the Account has its tax residence in the other Member State or in the other jurisdiction where the address is located in order to determine the extent to which the Licensee in question is a Stateless person.

2. Research on electronic file. If the Debt-Credit Foundations are not supported by a current state of residence of the Licensee's Home Account based on a document as referred to in Section B (1) (1), the Debt-Credit Establishment must be established. An electronic search for data which retains the same for any of the following indications and to apply Sections B (3) to 6: (a) identification of the Licensee as a)

Of the other Member State; (b) current postal address or address

(c) one or more telephone numbers in another Member State, including rapid heartbeat, other allocation;

(d) standing orders, other than those relating to Goods in Greece, and the absence of a telephone number in Greece if Greece is under the obligation of the Member State Credit Institutions;

(e) a valid signature or right of signature in respect of a transfer of funds to another Member State; (e) a power of attorney or of a right of signature which is in force;

(i) a person with an address in another Member State; or (f) a "hold mail" or di -

The indication 'care of' in another Member State if the Public Debt Settlement Body does not have any other address for the Court of Justice.

3. If during the electronic survey no one is found in the evidence listed in Section 2 (2), then no further enrolment is required until the circumstances of the case are changed.

Which may result in the connection of one or more indications with the account or account being made to become High Value Account.

4. In the case of electronic research, any of the indications listed in Section 2 (2) (a) or if there is a change in the circumstances that result in the composition or terms of reference should be changed. On behalf of the Governing Council, the Governing Council is required to consider that the Eligible Account has its logical residence in any other Member State for which an indication is identified, unless it chooses to apply Section B (1). 6 and one of the exceptions to this paragraph applies to this account.

5. In the case of electronic research, a "hold mail" or "care" address is found in the electronic survey and no other address is found and no other information is found in Section B (2) (a). In the case of the Court of Justice, the European Monetary Institute is required to apply the investigation into a document file described in Section III (2), or to seek to obtain from the The Court of Justice of the European Union and the Court of Justice of the European Union The tax houses of this Eligible Account. If no indication is found during the investigation of a document and it is not possible to obtain the certificate of self-certification or documentary evidence, the Debt Credit institution is required to declare the account at the competent authority of the Ministry Financial institutions, as referred to in Article 4 (1), as a non-established account.

6. In spite of finding signs in accordance with Article B (2), the Dounders of debt Institutions are not required to consider that the Account holder is a resident of another Member State if: Beneficiary Law -

However, there is a risk that, in the case of the other Member State, there is no telephone number in Greece where there is one or more telephone numbers in the other Member State, one or more telephone numbers in the other Member State, and there is no telephone exchange in Greece where there is a Obligation on the Debt Credit institution or fixed-term liabilities in respect of financial accounts-to non-monetary accounts for cash purposes in an account held in another Member State, and A financial institution shall ensure or has previously examined and maintains in its file:

(i) self-certification by the Licensee of the or other Member States or other or other licensees of such a account not including that other Member State; and

(ii) documentary evidence that the person entitled to the Account is a declarant; (b) information concerning the Licensee;

It includes a valid proxy, or a signature issued to a person with a address in that other Member State, and the Debt Securities Foundation ensures or has a prior examination and adheres to its file:

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(i) self-certification by the Licensee of the or other Member States or other or other licensees of such an account not including that other Member State; or

(ii) documentary evidence that the account holder is a declarant. "C." Enhanced examination procedures for Logaria -

To the High Value. The following procedures for enhanced examination are required to implement the following procedures for the High-Value Account: the following:

1. Research in electronic file. In the case of the High-Value Account, the Public Benefit Foundation is required to seek out an online search for information held by the Bank-the credit institution of any of the indications referring to the Section B (2).

2. Research into a document file. If the databases with an electronic search capability of the Data Credit Institutions include fields for the information provided in Section III (3) and contain all of these data, no further investigation is required. Document file. If the low-cost databases do not contain all of this information, then in respect of the Value Added Account, they are also required to look for the client's current primary folder and, if not included, In the client's current case file, in the following documents related to the account and secured by the Demon Securities Foundation within the last five (5) years of any of the indications referred to in Section B; Paragraph 2: (a) the most recent documentary evidence;

Ed in relation to the account, b) the most recent contract of open accounts;

(c) the most recent documentation that has been obtained

From the Demon Chronic Credit Establishments in accordance with the Conditions of Understanding E-Sessions by Parano Activities/Knowledge of your Customer (AML-KYC) or other regulatory agencies, (d) any valid signature or right of signature

(e) any applicable standing orders, other than those relating to

They are set up with a Deposit Account, for transfer of funds.

3. Exception where the databases contain sufficient information. The Debt Securities-the credit institutions are not required to carry out the investigation into a document file described in Section 2 (2) in the event that the electronically sought information of the public financial institutions Include the following: (a) the residence status of Logaria;

(b) the address of the residence and the postal service;

The Court of Justice of the European Court of Justice of the European Court of Justice of the European Court of Justice of the European Union and of the Court of Justice of the European Union

Account currently contained in this Regulation

(d) in the case of Chronic Economy (d) in the case of financial literature, if any, (d)

In addition to the Deposits Account, if there are any applicable standing orders for transfers of heads of the account to another account, including an account with another branch of the Debt Credit Foundations or in other accounts (e) if there is a current exchange of correspondence instruction;

Hold ('hold mail ') or address with the indication' care of ' or for the purposes of Account and (f) if there is a power of signature or right of signature

For the account. 4. Research of customer advice for real

Knowledge. In addition to the investigation into electronic files and document files described in Section C (1) and (2), the Bank shall account for any High Value Account assigned to any High Value Account. Customers, including financial accounts that are aggregated with this High Value account, if the customer is fully aware that the Account holder is a Person-to-person.

5. Results of the finding. (a) If in enhanced examination of the accounts

High-value described above cannot be found in any of the indications described in Section 2 (2) and it has not been established that the account is kept by a Stateless Person in accordance with Section III (4), then no Further action is required until there is a change in circumstances that result in a connection of one or more indications with the account. (b) If in the course of the enhanced examination of the accounts

A high value described above is found opoi-any of the indications described in Section 2 (2) (a) or if there is a subsequent change in the circumstances that result in a connection, or For the purposes of this Regulation, the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence of the institution of the place of residence. Section 6 (6) and in force one of the exceptions to this paragraph as regards this account. During the enhanced examination of the accounts

High value described in Section A 'hold mail' or 'care of' means a 'care of' and no other direction and no other indications given in Section C (2). (a) in the case of the Eligible Account, the Debt Securities-Credit institution is required to obtain from that Licensee a self-certification account or documentary evidence to determine the Licensee's or fiscal residences Account. If the Member State is not in a position to ensure such self-certification or evidence, it is entitled to declare the account of the Ministry of Economic Affairs, as referred to in Article 4 (1), as non-member of the Ministry of Finance. A documented account.

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6. If Pre-existing Personal Account is not a High Value Account at 31 December 2015 but becomes a High Value Account during the last day of the calendar year, the Debt Credit Establishment is required to complete In the case of the calendar year following the year in which the account becomes a High Value account, the enhanced examination procedures described in Section III shall be recorded in the calendar year following that of the calendar year. If, on the basis of this examination, this account is identified as a declaratory statement, the Financial institution is required to draw up the information required in respect of the account in relation to the year in which it is to be classified as such. Declared Account and the following years on an annual basis, unless the Beneficiary Account shall be a Stateless Person.

7. When the Floating Financial Institutions are subject to the enhanced examination procedures described in Section C of the High Value Account, the Dairy Credit Institutions are not required to reapply the procedures. In addition to the research of the customer service described in Section C (4), the following year, except in the case of a high-value account, in the same High Value account, unless the account is established, in which case the Debt Credit Institutions are required to do so. You were re-medicated annually until this account ceased to be To be documented.

8. If there is a change in the circumstances in relation to a High Value Account that results in the connection of one or more of the indications described in Section B (2) with the account, then the Debt Credit Establishment The Court of First Instanceof the Court of First Instanceof the Court of Justice of the European Court of Justice of the European Court of Justice of the European Court of Justice of the European Court of Justice of the European Union and of the Court of Justice of the European Court of Justice This is the reason for this.

9. The Dulada Financial Institutions shall implement procedures to ensure that the customer consultant identifies any change in the circumstances of an account. For example, if a personal consultant is informed that the Account holder has a new postal address in another Member State, the Debt Securities Foundation considers the new address to be changed in circumstances and, if it chooses to apply it, Subsection B, Section 6, ensures proper documentation by the Eligible Account. D; Having regard to the opinion of the Committee of the European

High-value sections completed by 31 December 2016. The examination of the longer-term products of greater value is completed by 31 December 2017. UH ... Any Pre-existing Personal Account that has been

It has been identified as a Stateless Account under this Section which should be deemed to be valid for all seven years, unless the beneficiary ceases to be a Stateless Person.

SECTION IV DUE DILIGENCE FOR NEW INDIVIDUAL ACCOUNTS

The Danish Hellenic Financial Institutions are required to implement the following procedures for the purpose of identifying the Locations-in between the New Individual Accounts.

A. With regard to the New Personal Accounts, the opening of the account is a financial institution which ensures self-certification, which may be part of the maturity of the opening of the account, which allows them to sell A-a credit institution to identify Licensee's or the tax houses of the Eligible Account and to verify the soundness of this self-certification on the basis of the information collected by the Bank in relation to the debt. The opening of the mouth of the mouth, including any documentation collected in accordance with With the Procedures for Initiating the Immunisation of Revenue from Parano Activities/Meeting your Customer (AML-KYC). OTHER: If the self-certification is established that the

The Bank has its tax residence in another Member State, the Debt Credit Bank accounts for the account as a Stateless Account and the self-certification also includes the Licensee's VAT Account in this other Member State, subject to paragraph 1 of Section I and the date of birth. "C." If there is a change in the circumstances surrounding it -

The European Court of Justice of the European Union and the Court of Justice of the European Union of the European Court of Justice of the European Union and of the Court of Justice of the European Union and of the Court of Justice of the European Court of Justice of the European Union An initial assessment and ensures a valid self-certification attesting to the Licensee's tax houses or tax houses.

SECTION V BEING DILIGENT OF PRE-EXISTING

ENTITY ACCOUNTS

The Danish Hellenic Financial Institutions are required to implement the following procedures for the purpose of identifying the accounts of claims between the Pre-existing Accounts Account: A. Odos account that is not necessary

To be examined, identified or declared. Unless the Issuance of a Financial Institution decides by way of a decision, either in respect of all of the Pre-existing Entity Account (s) or separately, in the case of a clearly identified group of such accounts, Background Account for Entity Accounts; In the case of a non-profit-making balance or an account value not exceeding 31 December 2015, an amount expressed as equivalent to two hundred and fifty thousand (250,000 USD) does not need to be examined, identified or declared as Declared accounts until the cumulative balance or value of the sum

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This amount shall be exceeded during the last day of any subsequent calendar year. OTHER: Odequate accounts subject to exets -

[... Pre-existing Account balances with an aggregated balance or an account value exceeding, on 31 December 2015, an amount expressed in euro equivalent to two hundred and fifty thousand (250,000) US Dollar and Pre-existing Accounts Account Which does not exceed this amount on 31 December 2015, but the aggregate balance or the value of the sum in question during the last day of any subsequent calendar year shall be examined in accordance with the procedures laid down in the Referred to in paragraph D. c. Entity accounts for which it requires;

A statement. As regards the Pre-existing Logical Entities as described in paragraph B, only the accounts held by one or more entities which are Proposed Faces or a passive MXO with one or more Controlled Persons Which is Proposed People are counted as Account Declarations. D; Examination procedures for identification purposes -

Of the names of the names (s) to be declared. For the Pre-existing Accounts of Names referred to in paragraph (B), the Dental Debt Institutions shall apply the following examination procedures to determine whether the accounts are kept by one or more Decrees. Prompt or from passive MXO with one or more Checkers-People who are Notify People:

1. Determining whether the Entity is a Statue of Person. (a) Examination of the information held for arrangements

Relationship management purposes or purpose management purposes, including information collected in accordance with Procedures for the Determination of the Immunisation of Revenue from Paranoid Operations/Acknowledge Your Customer (AML-KYC), Determine whether the information indicates that Licensee is a resident of another Member State. To this end, the information that it indicates that the Account holder is a resident of a Member State shall include a place of establishment or a location or address in another Member State. B) If the information indicates that the Licensee

Account shall be a resident of another Member State, the Issuing of a Financial Institution shall account for the account as a Declared Account unless it is obtained by the Eligible Account, or is reasonably assigned to it, on the basis of information obtained from the Bank. In his or her possession or available to the public, that the Right of Account is not a Stateless Person.

2. Determining whether the Entity is a passive MXO with one or more of the Controls-Proposed People. In the case of an Eligible Account Holder, including an entity that is a Stateless Person, the Debt Credit Establishment shall nominate if the Account holder is a passive MXO with one or more Checks Faces that are called Faces. If any of the Elephant People's Passive MXO is a Person, then the account shall be deemed to be a Statuteur.

Account. In the event of such actions, the Debt Credit institution shall follow the reporting of the Universes (2) (a) as (c) in the order in which it lives longer in the pigeons. (a) Determination of whether or not the Licensee -

It is a passive MXO. In order to determine whether or not the Account is a liability of the beneficiary, the Demon Securities Foundation shall ensure self-certification by the Eligible Account in order to verify its status, unless it is in its possession. Information or information available to the public on the basis of which it can reasonably be expected that the Account holder is a non-employed or financial institution other than the Investment Entity described in Section I (1) 6 point (b) of Section VIII which is not a debt-credit institution (b) Identification of the Auditing of the People's Rights;

Account holder. In order to identify the Controlled Persons by Account, the Money Credit Institutions may be based on information collected and held in accordance with the procedures for the implementation of the Immunisation of Revenue from Parano Activities/Meet your Customer (AML-KYC). (c) Identify the extent to which a check

Passive Passive MXO is a Stateless Person. In order to determine whether a Controlled Passive Passive MXO is a Person, the Data Credit Institutions may be based on:

(i) information collected and held in accordance with the procedures for the Determination of the Immunisation of Revenue from Parano Activities/Knowledge of your Customer (AML-KYC) in the case of a Pre-existing Domain Name Account; or More MMFs with aggregate balance or account value that does not exceed an amount expressed in euro corresponding to one million (1,000,000) US dollars, or

(ii) in self-certification by Mr Logaria-a person or a relevant inspecting person (s) or other or other jurisdictions in which the Person is domicile. UH ... Timeframe of the examination and additional information

The Court of Justice of the European Communities brought an action before the Court of First Instance.

1. The examination of the Pre-existing Accounts Account with an aggregate balance or an account value exceeding 31 December 2015 in euro equivalent to two hundred and fifty thousand (250,000) US Dollars must be All completed by 31 December 2017.

2. The examination of the Pre-existing Accounts Account with a cumulative balance or an account value not exceeding 31 December 2015 expressed in euro equivalent to 200 000 (250,000) US dollars, but exceeds This amount, as of 31 December next year, should be completed within the calendar year following the year in which the aggregate amount or value exceeds this amount.

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3. If there is a change in the circumstances in relation to Pre-existing Entity Accounts that have as a-desiccate the Demon Credit institution known or reasonably satisfied, that self-certification or other documentation related to an account shall be deemed to be reasonable. Incorrect or unreliable, the Public Debt Office shall re-establish the status of the account in accordance with the procedures laid down in paragraph 1.

SECTION VI CURING FOR NEW ENTITIES' ACCOUNTS

The Danish Hellenic Financial Institutions are required to implement the following procedures for the purpose of identifying the accounts of accounts between the New Entity Accounts. Examination procedures for the identification of Literary-part names to be declared. For Ne-s Accounts, Greek debt institutions are required to apply the following examination procedures to determine whether the account is kept by one or more Provenants or Faces Passive MXO with one or more Controlling People who are Notify People:

1. Determination of whether the Entity is declared Person. (a) Ensure self-certification, which may be

Part of the documentation for the opening of the account, which allows the Demon Securities Foundation to identify the Licensee's or fiscal residences and to confirm the soundness of this self-certification basis. The information collected by the Issuing of the Financial Institutions in relation to the opening of the account, including documentation collected in accordance with the procedures for assessing the numbering of Revenue from Parano Activity. Meet your Customer (AML-KYC). If the entity considers that it does not have a tax residence, the Demon Securities Foundation may be based on the division of the central office of the Entity in order to determine the residence of the Licensee. Self-certification indicates that the Licensee

An account is a resident of another Member State, the Issuing of a Financial Institution shall account for the account as a Declared Account unless determined, on the basis of information held by, or available to the public, that the Proprietor of the person concerned is not a person with regard to that other Member State.

2. Determining whether the Entity is a passive MXO with one or more of the Controls-Proposed People. In respect of a New Entity Account, including a Person declared as a Person, the Debt Credit Establishment determines whether the Account holder is a passive MXO with one or more Checks. People who are Notify Faces. If any of the Faces of Passive Passive MXO is a Notifiable Faces,

Then the account shall be considered as Logaria-p. On the basis of these actions, the Debt Credit Establishment follows the guidance of the Integrity (2) (a) (a) in the order most in the circumstances: (a) Determining whether or not the Licensee -

It is a passive MXO. In order to determine whether or not the Account is a liability of the beneficiary, the Debt Securities Foundation is required to rely on self-certification by the Licensee to verify its status, unless it has in the Possession of information or information available to the public on the basis of which it can reasonably determine that the Account holder is an active MXO or non-investment entity which is described in the United Article 1 (6) (b) of Section VIII which is not a financial institution. (b) Identification of the Auditing of Persons (s);

Account holder. In order to identify the Controlled Persons in Account, the Billion Securities Foundations can be found in information collected and kept in accordance with the procedures for the payment of Revenue from the Revenue Service. Incidences/Know your Customer (AML-KYC). (c) Identify the extent to which a check

Passive Passive MXO is a Stateless Person. In order to determine whether the Passive Passive Passive MXO is a Person, the Low-Dental Credit Institutions may be based on a self-certification by the Account Holder or the relevant Person Control.

SECTION VII SPECIAL CARE RULES

The following additional rules are applied to the application of the following additional rules in the application of the following additional rules: Self-certification and evidence reliability

Documents; The Doses of Financial Institutions may not be based on self-certification or an indicative document if the Debt Securities I-drones know or reasonably consider that self-disclosure or evidence of evidence is incorrect or Unreliable ... OTHER: Alternative procedures for the financial year

Actual accounts held by individual Beneficiaries-Acquisitions Insurance or Contributions Value Adoption and for the Special Acquisitions Insurance-Purchase Value Advice or Contributions. The Bilateral Financial Institutions may show that a single beneficiary, other than the owner, of the Insurance Board or of a Acquisitive Purchase Value or Contributions to which a death benefit is paid is not a Person and may be entitled to a death grant. To consider such a Financial Account as a Stateless Account, unless the Debt Securities-the credit institutions are actually aware, or are reasonably satisfied, that the beneficiary is an Inventory. The Doses of debt Credit Institutions consider

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There is reason to believe that the beneficiary of an Insurance or Contributing Value Adoption is a self-established person if the information collected by the Leather Credit Institutions and associated with the beneficiary includes indications referring to Described in Section B of Section III. If the Members of the Financial Institutions are fully aware of, or understandably, that the beneficiary is a person named Person, the Floor Money I-actions are obliged to follow the procedures provided for in paragraph BD of the Section; III. The Isle of Securities Institutions may also be eligible for aid.

They consider the Financial Account to be used in the form of an exchange-rate mechanism with a view to the adoption of the Single Market Value Adoption or the Financial Account that is not indicated in the accounts until the date of entry into force of the Agreement. Amount is payable to the worker/holder of the certificate or the payee, if the Financial Lao-Charity which is a contractual right in the form of an Insurance Agreement with a Purchase Value or Contributions Agreement fulfils the following conditions: Conditions:

(i) The Special Insurance Board with Value Exports or Contributions is issued to an employer and covers twenty-five (25) or more employee/certificate holders,

(ii) employee/certificate holders have the right to receive any contractual value relating to their interests and to name rights-holders for the benefit paid by the worker's death; and

(iii) the cumulative amount payable to any employee/certificate holder or beneficiary does not exceed an amount expressed in euro which corresponds to a million (million) US dollars. The term ' The Special Insurance Council with Value E -

(i) the acquisition of an insurance contract with an export value of:

(i) provide cover to persons associated with an employer, trade union, trade union organisation or other association or group; and

(ii) charge a premium for each member of the group or member of the group within the group which is determined without taking into account other individual health determinants other than the age, sex, and the smoking habits of the member or group; Of the group's group. The term 'The Single Adoption' means the following:

A contract of revenue according to which the lenders are persons affiliated to an employer, trade union, trade union or other association or group. "C." Sum of other accounts and rules for

The legislation of the Member States. 1. Sum of the Mutual Account. For the specified

The aggregate balance or the aggregate value of the Financial Accounts held by a natural person, the Dealing of a financial institution summed up all the debt securities held in the same or in Associated Entities; , but only to the extent that the soundproofed participants connect the Financial Laws through an element such as the number of customer or the customer.

VAT and allow the sum of balances or values of the accounts to be summed up. For the implementation of the summation requirements described in this paragraph, the entire balance or the value of its account shall be attributed to each of the beneficiaries of a common Financial Account.

2. Sum of Entity Accounts. For the purpose of the calculation of the cumulative balance or of the cumulative balance of the Financial Accounts held by the Entity, the Debt Credit institution shall take into account all the Financial Laws held in the same or In connected terms, but only to the extent that the banknotes-to its systems connect the Financial Accounts through an item such as the customer number or the VAT number and allow the sum of the balances or values of the accounts to be summed up. For the implementation of the sum payments described in this paragraph, each of the beneficiaries of a common Financial Account shall be booked on the balance or the value of the account.

3. Special summation rule for mouth-to-mouth events. For the determination of the cumulative sub-sum-which or the aggregate value of financial accounts held by a person, with a view to determining whether a debt-to-financial debt-to a High Value is a High Value, a debt-based financial institution It must also sum up all the debt-economic accounts that the customer of the customer knows or reasonably considers to be directly or indirectly located, checked or opened, but not in the case of the depositary, by the same person.

4. Amounts considered to include their equivalent in other currencies. All amounts expressed in euro shall be deemed to include their equivalent in other currencies, in accordance with the provisions in force in the internal legislation.

SECTION VIII DEFINITIONS

The following definitions have the meaning set out below: They are reporting debt. 1. 'Selling debt securities' is defined as:

The Hellenic Stock Exchange Foundation is a non-Non-Debit Financial Institution. 'Greek debt-credit institution' means:

(i) each financial institution resident in Greece, excluding any branches of the Hellenic Financial Institutions located outside Greece, and

(ii) any euro surrogate institution in Greece which is not resident in Greece.

2. As the "Debt-and-expense financial institution" means:

(i) each financial institution resident in a participating Member State, with the exception of any sub-statutes of this Financial Institutions located outside the Governing Council; and

(ii) any body in a participating Member State which is a member of a participating Member State;

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Is not resident in the participating jurisdiction. 3. "Debt credit institution" means any Establishment

Deposits, Establishment of Deposit, Investment Entity or a Specified Insurance Company.

4. "Thematprison Establishment" means any Entity whose activity is an essential aspect of which is the storage of financial assets for a third party account. The storage of financial assets on behalf of third parties constitutes an essential aspect of the activity of the entity if the gross income of the Entity a-from the keeping of financial data and contributing financial assets Services are at least-to 20 % of its gross income during the shortest of the following periods:

(i) the three years ending on 31 December or the last day of the annual accounting year before the year of the determination; or

(ii) the period during which the Entity exists. 5. "Deposit establishment" means any Entity

Accepting deposits in the normal framework of banking or similar activities.

6. "Investment Entity" means any Entity: a) which primarily pursues as an activity

One or more of the following tasks or operations on behalf of or on behalf of a client:

(i) transactions: instruments of the financial market (s) (on-the-spot, secretarial, deposit certificates, production certificates, etc.) of transactions related to transactions, interest rates and indices of securities or contracts of future fulfilment on a basic basis (e) in the case of

(ii) individual and collective portfolio management; or (iii) other investment or management activities;

(b) the net income of which is incurred by the institution of the place of residence of the institution of the place of residence of the host Member State;

For investments, reinvestment or purchase of financial assets, e-if the Entity is managed by another Entity which is a Deposit facility, Establishment of a Thematic Guard, Established Insurance Company or Investment Entity Specified in Section 6 (6) (a). An Entity shall be considered to exercise predominantly as an activity or more than the operations described in point 6 (a) (a) or of its gross income arising from investments, reinvestment or (a) financial assets for the purposes of point (b) of paragraph 6 (b) if its gross income from the operations concerned amounts to at least 50 % of its gross income during the shortest From the following time intervals:

(i) the three years ending on 31 December of the year preceding the year of designation; or

(ii) the period during which the Entity exists. The term 'Investment Entity' does not include:

Entities that are active MXO, in accordance with the criteria set out in points (d) to (c) of Section 8 (8). This paragraph shall be interpreted in a manner consistent with the wording of the wording used.

It is used for the definition of 'Debt-to-act' in the recommendations of the Special Economic Action Group.

7. The term "Financial Capital Asset" includes securities (such as equity capital, company law, corporate rights or rights of usufruct in a broad-based or organised market for personal companies, or ----------------------- I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I-I - -different bases, interest rate ceilings, contracts Rate of interest rate, exchange swaps, stock exchange swaps, exchange swaps linked to equity ratios, or similar agreements), insurance contracts or contracts for periodical annuities or any right (i) on behalf of the Committee on the Environment, the Committee on Legal Affairs and the Committee on Legal Affairs and the Committee of the Environment, the Committee on Legal Affairs and the Court of Justice and the Court of Justice of the European Court of Justice and the Court of Justice of the European Court of Justice. The term "Financial Asset" does not include any liability directly related to immovable property on a debt-related basis.

8. "Designated Insurance Company" means any Entity, which is an insurance company or the company that controls an insurance company offering an Insurance Office with Value Exports or Contributions or is obliged to Payment shall be made by way of such agreements. OTHER: Non-Deduce Financial Establishment 1. "Non-Deduce Money Founder" means:

Each financial institution is: a) State Entity, International Agency or Central

Bank, not as regards payment resulting from an obligation undertaken in relation to a non-commercial credit activity belonging to an activity carried out by a Designated A-Designating Company, Deposits of a Depositary or Establishment (b) The Pension Fund of the European Council, Syda -

(c) another Entity presenting a low risk of becoming a member of the Governing Council of the State of Entity or of the Central Bank or of a Central Bank or a Member State of the Central Bank of the European Union;

Used for tax evasion, it has a bearing on the substance with any of the features described in Section 1 (a) (a) and (b), and is included in the non-interest-credit default ratio. Foundations referred to in Article 9 (5) (b) of this Act, provided that the status of this Entity as Non-Den Chronic I-Action does not interfere with the achievement of the objectives of this law. Institutions and organs of the European Union

(e) the extent to which the person concerned is a member of the European Union;

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It is reported by a Financial Establishment and declares all information to be reported, in accordance with Section I for all Logara-s-s-s-s.

2. "State Entity" means the Government of each Member State or of other jurisdiction, any policy-division of any Member State or other jurisdiction which, in order to avoid a request, covers as a condition the States, provinces, regions and their Or any service or body under the full ownership of each Member State or other jurisdiction or one or more of the foregoing, each of which is "State Entity". This category includes the components, the controlled entities and the political subdivisions of each Member State or other jurisdiction. (a) The 'components' of each Member State or of each Member State.

'jurisdiction' means any person, body, office, office, office, institution or other body, regardless of the name, which is a leading authority in the Member State or jurisdiction. The net income of the institution must be credited to its account or to the accounts of the Member State (s) of the Member State (s) and none of them shall end for the benefit of a private individual. The term 'components' is not included in the term 'components'.

(b) The 'controlled entity' means any Entity which acts as a private person or in a personal capacity as individuals or in their personal capacity.

Which is distinct in its form from each Member State or other jurisdiction or constitutes a separate legal entity, provided that:

(i) the Entity is wholly owned and fully controlled by one or more State-owned entities, either directly or through one or more controlled entities;

(ii) the net revenue of the entity shall be credited to its account or to the accounts or to the accounts of both State Entities and none of its own income ends for the benefit of an individual; and

(iii) with its dissolution, the assets of the "O-ness" are included in one or more State Entities. (c) The income is not considered to be due to the

Individuals if such persons are the foreseeable beneficiaries of a State programme and the activities of the programme are carried out in favour of the general interest of the general population, or concern the management of a certain degree of governance. However, a derogation from the above, income is considered to be the benefit of private individuals if it arises from the use of a State Entity for the pursuit of commercial activities such as, for example, commercial banking activities, In the case of non-financial services, the Commission has decided to grant financial services to private individuals.

3. "International Agency" means any international or international organisation or body owned by it. This category includes any intergovernmental organisation including supranational institutions:

(i) which is mainly composed of governments, (ii) in force of an agreement with a registered office or on a bilateral basis;

The substance of the agreement with each Member State or other di -

(iii) whose income does not result in private individuals.

4. "Central Bank" means any institution which, either by law or with the approval of the Government, constitutes, in addition to the government of the Member State or of the jurisdiction as such, the principal principle of the Have been released as a currency. These institutions may include discrete items from the government of each of the Member States or other jurisdiction, whether they are in the form of either side or part of the jurisdiction of the Member State or the franchisor.

5. "Pension Fund of the Circulation of a Board" means any of the funds it is recommended to award, invalidity or death, or combinations thereof, as a trade for services rendered, to beneficiaries who are active or former. Workers or persons appointed by those workers to one or more employers, under the condition that the institution: (a) does not have a rightholder with the right to property;

(b) subject to State regulation and sub-paragraph (b) of the Council Regulation (EC) No 207/96 (OJ L 185, 17.7.1990).

Statements of information to the tax authorities and (c) meet at least one of the following requirements;

(i) the fund is generally exempt from taxes on the

In the case of a pension or a reduced rate tax on income from investments or income, it is necessary to apply a reduced rate, because it is a pension scheme.

(ii) the fund shall be taken by employers who finance at least 50 % of the total income of non-transfers of assets from other programmes described in Section B (5) to (7) or from pension accounts; To the descriptions in Section 17 (1) (a),

(iii) distribution or withdrawal from the fund only when specific cases of retirement, disability or death occur, with the exception of any amounts relocated to other pension funds described in the one; Section B (5) to (7) or in pension funds described in Section 17 (1) (a), otherwise, if the distribution or withdrawal takes place before the specified cases are subject to a penalty, or

(iv) contributions other than certain permitted supplementary contributions of workers to the fund shall be limited in relation to the accrued income of the worker or may not exceed an annual amount expressed in euro equivalent to $50,000 US, applicable to the rules laid down in Section VII Section III for the aggregation of accounts and the conversion of currency.

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6. "The Restricted Symposium of the Restricted Symposium" means any place recommended to perform pension, invalidity or death benefits as an exchange for services rendered to rightholders who are active or former employees; or Persons appointed by them to one or more employers, provided that: (a) the fund has less than 50 participants; (b) the fund shall be financed by one or more persons;

Employers who are not Investment Entities or Passive MHO, (c) workers'and employers' contributions

In the non-transfers of assets a-from pension accounts described in Section 17 (1) (a) shall be limited in relation to the accrued income and the remuneration of the worker, respectively, (d) Participants who are not residents of each country;

Member States whose registered office is located shall not have the right to property of more than 20 % and (e) the fund is subject to state regulation.

And submit information to the tax authorities. 7. As " Pension Fund of State Entity,

'International Agency or Central Bank' means any fund recommended by the State, International Agency or Central Bank to grant pensions, invalidity or death to rightholders or participants who are active or former. Workers or persons appointed by the workers themselves or who are not active or formerly employed, if the benefits to the rightholders or their participants are granted as a trade exchange for the service provided for The State, the International Agency or the Central Bank.

8. "Transparent Credit Card Issue" means any financial institution that fulfils the following conditions: (a) is a debt instrument;

Because it is a credit card issuer, who accepts deposits only when the customer pays an amount exceeding the debit balance of the card and the excess amount paid is non-refundable to the customer and b) from or before 1 January 2016, applies

Policies and procedures so that either non-contracting may pay excess amount exceeding EUR 50 000 in euro, or to be reimbursed to the customer within 60 days of any excess amount paid; This amount, applicable to more than one of the cases of the rules laid down in Section VII, Section III for the aggregation of accounts and the conversion of currencies. For the purposes of the preceding subparagraph, the excess amount paid by the client shall not be allocated to credit balances to the extent that are related to contentious charges, but shall include credit balances arising from - Speed of events.

9. "Alternating College of Collective Investments" means any Investment Entity that is subject to regulatory regulation as a collector of investment funds, provided that all by-laws on the collective investment enterprise

Are maintained by natural persons or Entities which do not-yes-to-persons or via such natural persons or entities, except for Passive Control MHO with People who are Provenants. Investment Entity subject to regulatory

As a collective investment body, it is still considered as a potential for the UnitedKingdom of a Collective Collective Collective Investment Agency simply because the investment fund has issued logistical shares in the European Investment Bank. (a) the collective investment undertaking does not have any

(b) the collective investment undertaking shall withdraw from it and not issue material shares to the host after 31 December 2015;

(c) the collective investment undertaking carries out its operations;

Shall refer to the due diligence procedures laid down in Sections II to VII and indicate all information to be reported for such shares when they are offered for redemption or other payment; and (d) the collective investment undertaking applies

Policies and procedures to ensure the acquisition or immobilisation of such shares as far as possible and in any case before 1 January 2018. "C." Financial Accounts (1). 'Financial Account' means a debt instrument;

Charity held in a debt credit institution. (a) in the case of an investment entity, each agreement shall be included in the terms of the Agreement.

A legal or related right to a debt-to-credit institution. Notwithstanding the above, the term "Financial Account" does not include symbolically or in connection with a debt owed to an Entity which is an Investment Entity and only because:

(i) provide investment advice to a customer and become part of it for the investment or management of financial assets held in the sole of the customer in a debt credit other than that entity; or

(ii) manages portfolios and acts on behalf of a client for the same purposes as above, (b) in the case of a credit institution;

Is not described in Section 1 (1) (a) (a), any symmetrical or related debt to the debt institution, if the frying pan of these rights has been created with a view to avoiding the submission of declarations in accordance with paragraph 1. In Section I and (c) of each Insurance Fund with a Purchase Value or

Contributions offered by a Financial Institution or maintained in a financial institution other than non-investment and non-investment-based contracts for direct payment offered to natural persons and covering Retirement or invalidity benefits paid in the context of an Exhaust Account. The term "Financial Account" does not apply to the

The following are included in the Annex to the Annex to Regulation (EC) No 2372/2.

The Committee of the Rules of the European Parliament, the European Parliament and the European Parliament

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Charging or account of a certified statement of deposits, certificate of discharge, credit transfer certificate, debt certificate or other instrument held in a financial institution in the ordinary banking or group framework Active activities. The term 'Deposit account' shall also include any amount that is kept in an insurance company under an agreed deposit or similar agreement on the payment or payment of interest on that amount.

3. "Departure Account" means any account other than the Council or Council of Sessions to which one or more Financial Assets are stored for the benefit of a third party.

4. "The Board of Directors" shall mean, in the case of a personal company, which is a credit institution, right either on the capital or on the company's kers. In the case of a trust that is a credit institution, a Board of Governors shall be deemed to own any person who is a trustee or a beneficiary of the association or of the trust or any other natural person. Has the final true control of the trust. The persons declared shall be treated by a trust fund if they have the right to directly or indirectly (for example, via the Trustee) mandatory distribution or can be taken, directly or indirectly, to an optional distribution by the institution.

5. "Insurance Board" means any contract other than the Sessions under which the insurer agrees to pay an amount when an event has been established involving death, sickness, accident, loss or risk related to death. Real estate.

6. "Contributions" means any contract on the basis of which the insurer agrees to pay payments for a period determined in whole or in part in relation to the life expectant of one or more natural persons. The condition shall also include contracts which are considered to be compatible with the laws, regulations or practices of each Member State or other jurisdiction in which the contracts are concluded and on the basis of which the insurer agrees. To pay payments for a number of years.

7. "Insurance Equation Insurance" means any Council of Insurance other than compatible reinsurance of losses between two insurance companies that have a redemption value.

8. "Purchase Value" shall mean greater than the following two amounts:

(i) the amount to be paid by the recipient of the security in the event of an acquisition or termination of the contract without the removal of any repurchase or loan owed by the insurance contract; and

(ii) the amount which the recipient may borrow under the contract or in relation to the contract. Notwithstanding the above, the term ' Value Exhaust -

(a) solely because of the death of the natural person, it shall not include the amounts payable under the Treaty.

Which was insured with a life insurance contract, b) as a benefit due to personal injury or illness or

Another benefit granted as compensation for economic damage caused by the advent of the property covered by the insurance, (c) as a refund of premiums paid;

The costs of insurance charges, whether or not they have been incurred or not, in the case of a Slaughterhouse, other than linked to investment in life or revenue due to a cancellation or termination of the contract, reducing exposure to risks The period of validity of the agreement or correction of registration or part-time in relation to the insurance premiums paid for the contract, (d) in favour of the recipient of insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance other than insurance

Of the partial solution, if the dispute is related to an Insurance Fund which is payable only to the benefits described in Part III (8) (b) or (e) as a refund of the premium paid; or

An amount deposited in order to cover future insurance premiums in the context of a Council Regulation for which the premium is paid at least in so far as the amount of the premium paid or the premium paid in order to cover the future; The amount of the premium shall not exceed the amount of a standard premium to be paid under the contract.

9. "Background Account" means: (a) Financial account held in

(b) each of Licensee's financial accounts at 31 December 2015, (b) each Financial Account

Account, irrespective of the date on which it was opened, if:

(i) the Account shall be kept in the Demon of a Financial Institution or in a Conformed Entity within the Hellenic Territory of Financial accounting that is Pre-existing Account in accordance with point 9 (a) of the EC;

(ii) the Demon Chronic Credit Establishment and, as a consequence, the Associated Entity within the Hellenic Republic considers the two listed assets-economic accounts-and any other financial account of the beneficiary. Account that is considered to be a Budget item under item (b) - single financial account for the purposes of compliance with the knowledge requirements set out in Section VII Section I and for the purposes of the determination of the balance; or The value of-any of the debt-saving debt-to these, when it applies Any of the limits on the accounts,

(iii) for a Financial Account that is subject to procedures for the Payment of the E-Sessions by Parano Activities/Knowledge of your Customer (AML-KYC), the Debt Credit Company is allowed to perform for this project The Financial Account provided for in these procedures is based on the Deposit-Payment Procedures from Parano Activities/Opinions of your Customer (AML-KYC) executed for Pre-existing Logaria -

15

As described in Section C (9) (a); and

(iv) the opening of the Financial Account does not require the provision of new, additional or modified customer information by the Licensee, unless it is required for the purposes of this law.

10. "New Account" means a Financial Account held in Demonstration of a Financial Institution and opened on or before 1 January 2016, unless it is considered as Pre-existing Lao-Charm in Section C (9). (b).

11. "Background Personal Account" means a Background Account held by one or more natural persons.

12. "New Personal Account" means a New Account held by one or more natural persons.

13. "Pre-existing Entities Account" means Background Account that is maintained by one or more entities.

14. "Legacy of greater Value" means Background Financial Account with total value or value at 31 December 2015 which does not exceed EUR 1 million (1 million) US dollars.

15. "High Value Account" means a Proper Account with a total balance or a value exceeding, by 31 December 2015 or by 31 December of any subsequent year, an amount expressed in euro corresponding to one A million US dollars (million)

16. "New Account Account" means a New Account held by one or more of the Entities.

17. "Exhaust Account" means any of the following accounts: (a) Retiring account which meets the current accounts;

(i) the account is subject to a personal arrangement;

A pension account or a part of a separate or regulated pension scheme for pension benefits, including invalidity or death benefits,

(ii) the account is subject to a favourable tax regime, i.e. the contributions to the account, which would otherwise be taxed, deductible, or excluded from the gross income of the licensee, or are taxed at a reduced rate or -income from investments derived from the account is subject to a deferred tax or to a reduced tax rate;

(iii) the transmission of information to the competent authorities is required in respect of the account;

(iv) only if a specific age limit has been reached, either death or death or penalties are imposed for the performance of such withdrawals prior to the occurrence of such events; and

(v) either (i) the annual contributions are equal or lower

Denominated in euro corresponding to fifty thousand-see (50 000) US dollars or

(ii) a maximum of lifetime contributions to the account equal to or lower of an amount denominated in euro corresponding to a million (1 million) US dollars, and applied in both cases the rules laid down in Section VII. One-to-the-s for the aggregation of accounts and the conversion of currencies. Financial Account, which meets the requirements of the

In addition to the requirement laid down in point 17 (a) of the first paragraph of point 17 (a), it does not refer to this requirement for the purpose and only that the financial account in question can accept assets or funds Transferred from one or more financial accounts meeting the requirements set out in Section C (17) (a) or (b) or by one or more pension funds which meet the requirements laid down in paragraph 17 (b). In Section B, paragraphs 5 to 7. (b) An account which meets the following requirements: (i) the account shall be regulated as a body.

Investment for purposes other than those of the contract and is subject to regular negotiation in a recognised securities market, or the account is regulated as an organisation for the purposes other than those of Co-financing,

(ii) the account is subject to a favourable tax scheme, i.e. the contributions to the account, which would otherwise be taxed, deduct or excluded from the gross income of the taxable person or taxed at a reduced rate; or Income from investments derived from the account is subject to deferred tax or to a reduced tax rate,

(iii) withdrawals may only be granted if specific criteria relating to the purpose of the investment account (s) are met (for example the provision of training or medical benefits) or penalties are imposed on withdrawals; They are performed prior to the performance of these criteria; and

(iv) the annual contributions are equal to or below an amount expressed in euro corresponding to fifty thousand US Dollars (USD 50 000), applied to the rules provided for in Section VII Section VII for the aggregation of accounts and conversion The Committee of the Committee of the A debt financial account, which fulfils,

On the other hand, the requirement laid down in point 17 (b) (iv) of Section 17 (b) does not exceed that requirement for the reason and only that the financial account may be shown to be assets or funds that are Have been transferred from one or more financial accounts to meet the requirements set out in Section C (17) (a) or (b) or by one or more pension funds which satisfy the requirements laid down in Article 2 (1) (a) (b) (a). In Section B (s) 5 to 7. (c) Life-insurance scheme with a period of coverage

Which expires before the insured person is completed (90) year of his age, provided that the contract complies with the following requirements:

(i) periodic premiums paid, which are not

16

They shall be reduced over time, at least on an annual basis during the period of validity of the contract, or until the insured person has completed the remainder of his age, whichever is the shorter.

(ii) it is not possible for any person to receive benefits of the contract by undertaking, loan or otherwise, without a solution;

(iii) the amount other than death benefits provided for in the event of cancellation or termination of the contract may not exceed the sum of premiums paid for the contract, minus the amount corresponding to death charges; (b) the provisions of Article 3 (1) of Regulation (EEC) No 268/2007 of the European Parliament and of the Council of 14 June 1975 on the application of Article 85 (3) of the Treaty to the Treaty establishing the European Community.

(iv) the contract shall not be held by a transferee against value. (d) An account belonging exclusively to an heir;

(a) a copy of the will of the deceased person or a death certificate; (e) Account opened in connection with the document;

Any of the following: (i) order or decision of a court; (ii) sale, exchange or entry into service or advance;

Personal property, provided that the account fulfils the following conditions:

-the account shall be supplied only with amounts resulting from an advance payment, an engagement, an amount of an amount suitable for securing an obligation which is directly related to the transaction or similar payment or is fuelled by a financial year; Sole Element deposited on the account in association with the sale, exchange or leasing of a substance element,

-the account shall be opened and used with the sole purpose of ensuring the obligation of the purchaser to pay the price of the sale of the relevant item, the seller to pay any compensation for his or her incidental, or A salary or salary earner to pay compensation in respect of the paid asset, as agreed in the framework of the equation,

-the assets contained in the account, including the income generated by the account, will be paid or ordered in another way for the benefit of the buyer, the seller, the salary or the employee, among others; In order to fulfil an obligation of that person when the asset is sold, exchanged or remated or when the dislocation is resolved,

-the account is not a margin account or a similar account opened in the context of a sale or exchange of financial assets; and

-the account is not linked to an account in Section C (17) (f);

(iii) an obligation of a debt-credit institution which handles a loan secured by means of an essential element to keep part of the amount paid for the sole purpose of facilitating the payment;

Tax or insurance in respect of the subject matter at a later date,

(iv) an obligation of a debt instrument for the sole purpose of payment of tax in transit-a period of time. (f) A deposit account which meets the following:

Requirements: (i) the account exists only because the client -

An amount exceeding the debit balance of a credit card or other revolving credit facility and the excess amount shall not be returned immediately to the client; and

(ii) from or before 1 January 2016, the credit institution shall implement policies and procedures so that either the customer can pay more than an amount exceeding an amount equivalent to USD 50 000; Either return to the customer within 60 days of any excess amount paid in excess of the amount in excess of the amount of the canoes defined in Section VII Section VII for the conversion of currency. For the purposes of the preceding subparagraph, the excess amount paid by the client does not refer to credit balances to the extent that are related to contentious charges, but include credit balances arising from (g) Any other accounts which have been shown to be reimbursed by the Member States.

The risk of being used for tax evasion, has a presence on the substance of the substance, with any of the accounts described in Section 17 (17) (a) to (f), and is taken in the list of excluded Account, in accordance with Article 9 (5) (b) of this Act, if the status of this account is not contrary to the objectives of this law. D; Declared Account 1. 'Stateless account' means a financial institution;

A legal account held by a Public Debt Credit institution with beneficiaries one or more Notified Persons or Passive MHO with one or more People Controlled Persons, if identified as such in accordance with The due diligence procedures described in Sections II to VII.

2. "Stateless Person" means a Person Party other than the following:

(i) capital companies whose capital securities are the subject of regular negotiations in one or more recognised markets and securities markets;

(ii) any companies with limited liability companies forming part of a capital company (i);

(iii) State Entities, (iv) International Institutions, v) Central Banks or (vi) Financial Institutions. 3. As a 'Other Member State' relative to

Greece means a natural person or entity with a residence in any other Member State, in accordance with the tax law of that other Member State or an heir to a deceased person who was resident

17

Any other Member State. For this purpose, Entities such as private companies, limited companies or similar legal forms, which do not have a residence for tax purposes, are considered as residents in the jurisdiction where the place of practice is located. Their administration.

(a) any other Member State; (b) any other jurisdiction: (i) with which Greece has entered into an agreement;

According to which this jurisdiction will provide the information set out in Section I; and

(c) any other jurisdiction: (i) with which the Union has entered into an agreement; (ii) a list published by Greece and notified to the European Commission;

According to which this jurisdiction will provide the information set out in Section I; and

(ii) included in a list published by the European Commission.

5. "People Checking" means natural persons exercising control over the Entity. In the vicinity of the trust, as a control person, the trust-holders, or the trust-holders, or the protectors, if any, or by the beneficiaries or the classes of the rightholders and any other natural person, or Persons shall exercise the final true control over the trust. In the case of a legal form not referred to as a control person, persons who are in equivalent or similar positions shall be understood as controlling persons. The term "Controlled Persons" is interpreted in a manner consistent with the recommendations of the Special Economic Action Task Force.

6. "MXO" means any Entity is not a debt institution.

7. "Passive MXO" means: (i) Non-active MXO or (ii) Investment Entity described in Section

Paragraph 6 (b), which is not a debt-credit institution, is not a financial institution.

8. "Active MXO" means any of the following criteria: (a) the percentage of the passive income for the

The preceding calendar year is less than 50 % of the gross income of the MXO and the amount of assets producing passive income or held for the production of passive income at the previous year. The calendar year is less than 50 % of the assets of the MHO, (b) the capital instruments of the MFA are subject to -

A regular negotiation in a recognised securities market or the MFA is a Connected Entity whose capital instruments are the subject of regular negotiations on a recognised securities market; (c) the MXO is a State Entity, International Organization;

A central bank or entity which is a part of it;

Having regard to the Treaty establishing the European Economic Community, and in particular Article 3 thereof,

Are in possession, in whole or in part, of the capital securities of one or more subsidiaries with activities in business sectors or-other than those of the credit and credit institutions or to the provision of financing; and In this category, this category does not qualify for an Entity which operates or appears to be an investment fund, such as an investment fund ('private equity fund '), a business venture. 'venture capital fund' or 'leveraged buyout fund', or Any other object of investment whose purpose is to acquire or finance companies and subsequently retain rights to such companies as investment funds, e) the MXO has not yet A business activity;

And does not have a previous operating record, but invests capital in assets with a view to engaging in an entrepreneurial activity of interest other than that of the Financial Institutions, provided that this exemption does not apply to MXO after Over 24 months from the date of the initial contract of MHO, (f) MXO has not been a debt-to-credit institution.

In the last five (5) years, the process of liquidation of its assets or the MXO will be reorganised in order to continue to operate or re-operate in an enterprise sector other than that of its assets. (g) MHO carries out mainly financial activities; and

Risk assessment with or for any non-financial institutions that are not financial institutions and does not provide financing or risk management services to an Entity which is not a non-connected Entity, if any Of such an entity, in particular, operates in a place other than that of the Financial Institutions or (h) the MXO fulfils all the following conditions: (i) established and operating in each Member State.

Or other jurisdiction where it has its residence exclusively for religious, philanthropic, scientific, artistic, cultural, athletic or educational purposes or has been set up and operated in each Member State or in another Having regard to the Treaty establishing the European Economic Community, and in particular Article 85 (1) of the Treaty establishing the European Economic Community, and in particular Article 3 thereof, For the promotion of social welfare,

(ii) shall be exempt from income tax in each Member State or other jurisdiction where it is resident;

(iii) it does not have any shareholders or members who have a right to ownership or usufruct on its revenue or assets;

(iv) the current legislation of each Member State; or

18

Other jurisdiction where the residence of the MXO or the constituent documents of the MTN does not permit any distribution of income or assets of the MTN to a natural person or non-charitable entity or the use of the income or assets To their benefits, unless the distribution or use is made in the context of the exercise of the charitable activities of the MXO or as a payment of a reasonable remuneration for the provision of services or as payment of a payment for the actual commercial value of ownership which MHO has bought and

(v) the applicable legislation of each Member State or of any other jurisdiction in which the MXO or the constituent documents of the MFA require, in the event of liquidation or winding-up, to distribute all of the relevant elements of the MXO to a State Entity or To another non-profit organisation or to come to any Member State or to another jurisdiction where the MHO or other administrative subdivision, of the Member State or of that jurisdiction, has its residence. UH ... Miscellaneous 'Account holder' means a person

Which is registered or identified as the beneficiary of a financial account by the financial institution holding the account. Person, other than a Financial Institution, which holds a Financial Account for the benefit of or for the account of another person as agent, security officer, order-company, signatory, investment contract or intermediary shall not be deemed to be a beneficiary. Account for the purposes of this law. Beneficiary Account shall be deemed to be that other person. In the case of A-Slaughterhouse Agreement with a Purchase Value or Agreement of Contributions, an Eligible Account is a person who has the right to take the Export Value or to change the beneficiary of the contract. If you are not able to obtain the Purchase Value or but-to the beneficiary, a person designated in the contract as a principal and any person shall have a guaranteed claim for the payment in accordance with the conditions Of the contract. At the end of the Slaughterhouse Agreement with a value of exports or of the Contributions, each person who is due to receive payment in accordance with the contract shall be a Account holder.

2. "Estimating the number of the number of Parano-related activities/knowledge of your Customer (AML-KYC)" means the customer-related due diligence procedures of the Low-current Financial Institutions, in accordance with Provisions of n. Having regard to Council Regulation (EC) No 3691/2008 and the resulting procedures and requirements relating to the fight against the laundering of the proceeds of illegal activities or similar claims to which it is subject, I shall draw up a financial institution in accordance with the Treaty. Legal and regulatory framework.

3. "Entity" means a legal person or legal form, such as a capital company, a private company, a trust or an institution.

4. An Entity is "Connected Entity" of another Entity if:

I) any of the two communities controls the whole;

(ii) the two Entities are under joint control; or (iii) the two Entities are Investment Entities;

They are listed in Section 1 (6) (b) and are managed jointly and that management fulfils the due diligence obligations of the Investment Entities in question. For this purpose, control shall include direct or indirect ownership of more than 50 % of the voting rights and value of the Entity.

5. "AFM" means a Tax Matter or functional equivalent if there is no Tax Registry Number.

6. "Evidence Document" means any of the following: a) a certificate of residence issued by a competent authority;

(i) a State institution (for example, by its central administration or representative or by a person) of the other Member State or other jurisdiction where he claims to have his domicile, (b) in respect of natural persons, any of them;

A valid identity document has been issued by a national body (for example, by its central government or its representative or by an entity) which includes the name of the person and which is normally used for identification purposes, c) in As regards the Entities, any official

A document has been issued by a national body (for example, by its central administration or its representative or by an entity), which contains the name of the entity and either the address of its central office in another Member State or another. Having regard to the Treaty establishing the European Economic Community, and in particular Article 3 (1) of Regulation (EEC) No 8191/ (2) of the Treaty establishing the European Economic Community,

A third party for the solvency, application for bankruptcy or a report by a securities market regulator. As far as the Pre-existing Account is concerned,

On the basis of the information provided by the Commission, the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities, the Court of Justice of the European Communities and the Court of Justice of the European Communities. Codification system by industry, registered by the Demon Securities Foundation, in accordance with its usual business practice, for the purposes of which-for the purposes of the Proceedings of the Departure of Revenue from Parano. Activities/Knowledge of your Customer (AML-KYC) or for other regulatory purposes other than Tax and which was applied by the Issuing of a Financial Institution before the date on which the classification of the Financial Account as a Pre-existing Account was taken, if the Debt Credit Company does not know; or He has no reason to believe that the classification in question is incorrect or unreliable. As 'the-poised coding system by industry' means a system used for the classification of the goods by type of undertaking for purposes other than tax.

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SECTION IX EFFECTIVE IMPLEMENTATION

In accordance with Article 8 (3a) of Directive 2011 /16/EU, as amended by Directive 2014 /107/EU, which is incorporated with the provisions of Article 9 (1) (b) and (7) (b) of this law, the Member States shall adopt and Administrative procedures to ensure effective implementation and compliance with the reporting and due diligence procedures provided for above, including the following:

1. Rules to prevent the practices of the credit institutions, individuals or interested parties, the aim of which is to circumvent the reporting and due diligence procedures;

(2) rules requiring Member States to keep records of the measures taken and any evidence on which they are based on compliance with the above procedures and to take appropriate measures. Measures to access these files,

3. Administrative procedures to verify the compliance of the Financial Institutions to the reporting and/or due diligence procedures, administrative procedures for follow-up actions in the Issue of debt Establishment, where accounts are declared without documentation,

4. Administrative procedures to ensure that there is still a small risk of the use of the substances and the accounts defined in internal law as Non-Dellaneous Financial Institutions and Excise Accounts for purposes Tax evasion;

5. Effective enforcement provisions for the treatment of non-compliance.

ANNEX II SUPPLEMENTARY RULES FOR THE SUBMISSION OF DILIGENT AND ATTENTIVE DILIGENT

FOR INFORMATION ON FINANCIAL ACCOUNTS

1. Change of circumstances: As a "change of circumstances" means any

A change, resulting in the addition of information relating to the status of the person, or contravenes this regime with another person. In addition, a change in circumstances means any change or any addition of information to the Licensee's account, including the addition, substitution or other change in relation to the Licensee or any other Change or addition of information to any account associated with this account, with a reference to the accounting rules relating to the aggregation of accounts described in Annex I Section VII (1) (1) to (3), if such change or change; or Adding information affects the system of the Eligible Account. If this is the case, it is based on the following:

In the examination for the address of residence, which is described in Annex I, Section III Section IV.

Paragraph 1 gives a change in the circumstances of which the circumstances of which the Debt Securities Foundation receives knowledge or has reason to believe that the original A-evidence document or other equivalent document is either accurate or unreliable, It is necessary, until the date of the last day of the calendar year in question, or 90 (90) of the calendar days following the opinion or the discovery of the change in the circumstances of the calendar year concerned. Possession of self-certification and a new Proof Document for the certificate of its or its tax houses Account entitlement. If the Issuing of Financial Establishments is unable to obtain the self-certification and the new Proof of Certificate until this date, it shall apply the investigation into an electronic file described in Annex I Section III, Paragraphs 2 to 6.

2. Self-certification for New Account Manufactures-of the New Entity Accounts;

In order to determine whether the Passive-Passive Passive Passive MICO Person is a Person, the Debt Credit Establishment can only be based on self-certification by the Eligible Party (s) or the Control Person.

3. Financial Institution Building The debt institution has its domicile

In Greece if it is subject to the jurisdiction of Greece, that is to say if Greece is able to impose the submission of data by the debt instrument. In general, when the financial institution has its tax base in Greece, it is subject to the jurisdiction of Greece and is therefore a Greek debt instrument. In the case of a credit institution which is a credit institution, regardless of whether it has its tax domicile in Greece, the trust shall be deemed to be subject to the jurisdiction of Greece, if one or more of the funds are to be paid by the Member State. Member States shall have their domicile in Greece, unless the Trust declares in another Member State all the information required to be declared, in accordance with the present law on the Statements of Accounts held by the However, it is not possible to do so because it has its tax residence in that other Member State. However, where a credit institution, other than the trust, does not have a tax and residence, (for example because it is taxed or is under jurisdiction which does not impose a tax on income), it is deemed to be subject to (a) has been established in accordance with Greek law; (b) has the place of its administration, including in the case of Greek law; (b) has the place of its administration, including

(c) is subject to financial supervision in Greece, or is subject to financial supervision;

Lad, Where a debt-to-credit institution is resident in two or more Member States, the financial institution in question shall be subject to the reporting and due diligence obligations of the Member State in which it meets or The financial accounts of the financial accounts.

4. Account in general, it is considered that the financial institution

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The account shall be as follows: (a) in the case of a securities account, the

A financial institution which is the guardian of the assets of the account, including the Debt Credit institution which it maintains in its own currency of the debt-related assets for the purposes of the asset Locana-p, b) in the case of a Deposit Account, the

The obligation to carry out payments on the account, with the exception of the representative of the debt institution, irrespective of whether this representative is a financial institution, (c) in the event of However, it is not possible to do so in the first instance.

(d) in the case of an Insurance Institution in the form of a debt-related financial institution, which is held in the form of a Financial Account, the financial institution in question, (d) in the case of an Insurance Agreement with Value

Purchase or Conventional Revenue, the financial institution which is required to carry out payments on the contract.

5. Infidelities that are Passive MXO Entities, such as personal companies, limited -

Companies or similar legal forms which do not have a tax residence are deemed to have their domicile in the jurisdiction where the exercise of their actual management is located, in accordance with Annex I, Section VIII Section VIII. Paragraph 3. For this purpose, the legal person or the legal form shall be deemed to be a 'similar' with a personal and a regulated company, when not treated as a scheduled unit in a Member State, in accordance with its tax legislation. However, in order to prevent double reporting, given the scope of the scope covered by the term 'People Checking' in the case of trusts, the Passive MAH may not be presented as a similar legal entity. Clinical trials.

6. Address of the Central Office of the Entity in terms of the Entities, in Annex I T

Section VI (6) (c) (c) of Section 6 (c) shall describe, inter alia, a requirement to include documentary evidence or the address of the central office of the Entity in each Member State or in another jurisdiction where it claims that Has the residence of either any Member State or other jurisdiction where the entity was established or organised. The address of the central office of the entity is usually the one where its actual management is exercised. The management of the financial institution in which the Bank maintains an account, the post office, or the address used solely for the purposes of the calendar, is not the address of the central office of the Entity, unless the This address is the only address used by the Entity and appears as the registered address of the Entity in its constituent parts. Further, address, which is provided with instructions to hold all the other-language addressed to this address, is not the address of the central office of the Audi-the."

CHAPTER B-INCORPORATION INTO NATIONAL LAW OF THE DIRECTIVE

(EU) 2015/2060 OF 10 NOVEMBER 2015 FOR CONSTRUCTION

DIRECTIVE 2003 /48/EC ON THE TAXATION OF THE FORMS OF INCOME

FROM SAVINGS

Article 5 Amendment-removing provisions of the n. NO 3312/2005

In the second chapter of n. 3312/2005 a new Article 13A is added as follows:

" Article 13A Modified-repealed provisions

1. Without prejudice to the provisions of paragraphs 2 and 3 of this Article, Articles 3 to 13 of this Chapter shall be repealed with effect from 1 January 2016.

2. Without prejudice to paragraph 3, the following obligations arising from the provisions of this Chapter shall continue to apply as follows: The obligations of the competent Greek authorities and

Of the economic operators established in Greece under Article 4 (2). 2. The second subparagraph of this law shall be valid until 5 October 2016, or until the fulfilment of these obligations. The obligations of payment institutions under the payment

Article 7 of the present law and those of the Greek authorities under Article 8 shall be valid until 5 October 2016 or until such charges have been fulfilled. The obligations of Greece as a State of origin;

A reasonable residence of the actual beneficiaries under Article 10 (2). 4, valid until 31st December 2016. Other: The obligations of Greece as a State of origin;

A reasonable residence of the actual beneficiaries under Article 10 (2) and (3) as regards the withholding tax at source in 2016 and the previous years, shall be valid until such charges have been fulfilled.

3. Directive 2003 /48/EC as amended by Directive 2006 /98/EC shall apply in respect of Austria until 31 December 2016 with the exception of the following obligations in force as follows:

Liabilities of payment institutions and economic operators established in that Member State under Article 12 of Directive 2003 /448/EC, valid until 30 June 2017, or until such time as these obligations have been fulfilled; The obligations of Austria and the economic

Institutions established in that Member State under Article 4 (2). 2 second paragraph of Directive 2003 /48/EC, which continue to apply until 30 June 2017, or until such obligations are fulfilled, (c) the obligations of Austria and the underlying assets;

Liabilities of payment institutions that are incurred;

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In the Member State in question arising directly or indirectly from the procedures referred to in Article 13 of Directive 2003 /48/EC, which shall apply until 30 June 2017, or until such time as these charges have been met. By way of derogation from the first subparagraph of this Regulation,

Directive 2003 /48/EC as amended by Decision 2006 /98/EC shall not apply after 1 October 2016 for interest on accounts for which the reporting obligations and due diligence obligations have been fulfilled. To be included in Annexes I and II to the first Part of n. 4170/2013 and for which Austria shares the information referred to in Article 9 (2). 1 case of v. 4170/2013 within the time limit laid down in Article 9 (2). 2 cases b ' of the same law. '

Article 6 Failure to apply other general or specific provisions

Any general or specific provision, as part of which is subject to Articles 1 to 4, shall not apply.

Article 7

The provisions of Articles 1 to 6 of this law shall apply from 1 January 2016.

PART 2 INCORPORATING DIRECTIVES INTO NATIONAL LAW

2014 /86/EU AND 2015 /EU COUNCIL OF THE EUROPEAN UNION

AMENDED DIRECTIVE 2011 /96/EU OF THE COUNCIL OF THE EUROPEAN UNION

REFERENCE TO THE COMMON TAX SCHEME APPLICABLE TO THE PARENT COMPANIES

AND THE DAUGHTER COMPANIES OF DIFFERENT MEMBER STATES

Article 8

1. Article 48 of the v. A new paragraph 6 shall be added, which reads as follows:

' 6. The provisions of paragraphs 1 and 2 in respect of intra-Community currencies from another EU Member State shall be applied for gains in profits to the extent that such profits are not deducted from the subsidiary, and shall not be applied to the extent that such profits They are deducted from the subsidiary. '

2. Article 72 of the Law. A new paragraph 40 shall be added as follows:

' 40. The tax advantage referred to in Article 48 (1) and (2) of Article 48 and Article 63 (1) shall not be provided in a regulation or series of arrangements, having been put into effect with the main purpose or the main purposes of obtaining tax. It is not true that all relevant facts and circumstances are not genuine as regards the subject or purpose of the present surplus. An adjustment of the

It may include more than one step or a single step. For the purposes of this paragraph, a regulation

Or series of arrangements shall be considered to be non-original to the extent not being applied for the basis of commercial considerations which reflect economic reality. '

3. In Annex A1 of the n. Having regard to Council Regulation (EEC) No 2578/1998 (' 30),

'(a) companies under Polish law which are sold:' spotka akcyjna ',' spolka z ograniczona odpowiedzial-noscia ',' spolka komandytowo-akcyjna ', (aa) the companies of the constitutional law which,

For the purposes of Article 2 (1) of Regulation (EEC) No 3760/20, it is not necessary to apply the principle of equal treatment for men and women in the social field.

4. The provisions of this article apply to income acquired in tax years starting on or after 1 January 2016, as well as for payments effected from 1 January 2016 onwards.

PART THREE-INCORPORATION INTO NATIONAL LAW OF THE DIRECTIVE

COUNCIL DECISION 2013 /61/JHA OF 17 DECEMBER 2013 AMENDING

DIRECTIVES 2006 /112/EC AND 2008 /118/EC CONCERNING THE FRENCH COUNTRYSIDE

IT IS ALSO THE CASE-AMENDMENT OF THE ANNEX II OF THE CODE OF CONDUCT (V. NO 2859/2000

Article 9

1. Annex II of the VAT Code (n. Regulation (EC) No 2859/2000, (248) replaced by the following:

' ANNEX II Territorial application field

1. 'European Union' and 'territory of the European Union' are the sum of the Member States of the Union to which the Treaty on European Union applies in accordance with Article 52 thereof and the Treaty on the Functioning of the European Union in accordance with Articles 349 and 355 thereof, except for the territories referred to in paragraph 2 of this paragraph.

2. The territorial scope of this Code shall be excluded: (a) The following national territories which do not:

They shall indicate the customs territory of the European Union:

-Island of Heligoland and Büzigen (Busingen) of the Federal Republic of Germany.

-Ceuta and Melilla of the Kingdom of Spain. -Livigno and Mrs Mapione d' Italia, as well as

(b) The following national territories which form part of the Italian Republic.

Part of the customs territory of the European Union (special tax territories):

-Holy Mountain of Greek Democracy. -Canary Islands of the Kingdom of Spain

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(Lanzarote, Fuerteventura, Gran Canaria, Tenerife, La Gomera, El Hierro and La Palma)

-Aland Islands (Aland) of the Finnish Republic. -Channel Islands: Alderney,

The Court of Appeal of the Court of Appeal of the Court of Appeal -French territories referred to in Article 349 and

(million ECU) Protocol 1 to the Treaty on the Functioning of the European Union (French Guyana, Guadeloupe, Martinique, Réunion and Mayotte).

3. Acts between Greece and the Principality of Monaco are deemed to be acts carried out by or from the French Republic. Operations carried out between Greece and

Of the Isle of Man, shall be considered as acts carried out by or to the United Kingdom of Great Britain and Northern Ireland. Operations carried out from or to the regions

The United Kingdom's sovereignty zones in A-Corkscrew and Declare are treated as acts carried out by or from Cyprus.

4. 'Third territories' means the territories referred to in paragraph 2 of this paragraph.

'Third countries' means the States or territories in which the Treaty on European Union and the Treaty on the Functioning of the European Union are not applicable. '

2. Article 61 of the VAT Code (v. Regulation (EC) No 2859/2000, (248) is amended as follows:

1. In the first subparagraph of paragraph 1, the words'or from the vascular islands' shall be deleted;

2. In the first subparagraph of paragraph 2, the words'or to the English islands' shall be deleted;

RULE NUMBER OF OTHER PROVISIONS

Article 10 Extension of time limits. 4270/2014

They shall be extended for the current financial year and by one (1) month the deadlines for: (a) the adoption of the final financial statements;

(regular and prepayment) public investment (Article 79 (2)) 3, if applicable, as replaced by Article 10 (1). 31 of the 4337/2015 (129) and 104 par. No 1. (b) the return on account of the JEPs, which will be carried out;

Having regard to the opinion of the European Parliament, 4270/2014) and (c) the conduct of official accounting procedures;

The Committee of the Rules of the European Parliament, the Economic and Social Committee and the Committee of the European People's Party. No 1. 4270/2014).

Article 11 Amendment of the provisions of n. 2960/2001 'National Customs Code' (1st 265)

In n. 2960/2001 "National Customs Code" (1st 265) the following additions and amendments are introduced:

1. Articles shall be added to Article 120, as follows:

(i) Financial leasing: the contract for the purchase of a passenger car from non-financial instruments, established in the country or in another Member State, for professional use of the shiftworker, who has The right at the end of the contract either to buy the passenger car or to renew the contract for some time, in accordance with the provisions of the Law. 1665/1986 (0194). (j) Hire: the enterprise, which is involved;

In the country or in another Member State and has a relevant purpose, a concession for the use of a passenger car against a half-life, for some time, without the right to buy at the end of the contract. '

2. Article 121 is added to the following Article 121a:

' Article 121a Final travel of passenger cars placed at the disposal of persons established in the country with financial equalisation or straightening

1. The rate of travel provided for in Article 121 of the present law, for private motor cars and JEEP cars of the pharmacological classes 87.03 and 87.04 of the Combined Nomenclature, instead of-stacked, placed at the disposal of persons For the purposes of the case-law referred to in Article 1 (2) of Regulation (EC) No 2019/EC, the Court of First Instance shall, in accordance with Article 120 (1) of the Rules of Procedure of the Court of First Instance, decide whether or not to apply Article 120 (2) of the Treaty. For a new passenger car, the taxi fee -

The amount resulting from the reduction in the rate of reduction, due to the age and the charge of Article 126 of this law, which corresponds to the timing of the end of the exposure period; or In the case of the vehicle, the total amount of the vehicle is to be calculated on the basis of the total cost of the vehicle. For a fixed passenger car, the end

Classification shall be equal to the amount resulting from the imposition of a percentage of the total amount of the new car. In this case, the percentage shall be equal to the difference between the ratio of reduction, due to age and value, and the end of the period of exposure of the exposure to or equal to, and the rate of reduction, due to the age and value of the The start of the financial management or equal treatment. Where there is no difference between the above-mentioned

In the case of the United Kingdom, the Court of Auditing of the Court of Auditing of the Court of Appeal

Over 18 months of age, at a rate of 1 % of the combined travel charge for each month; and

-for a limited number of passenger cars aged over 54 months, a factor of 0,5 % on the average rate of travel for each month of traffic.

2. The collection of the difference between the total

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In the case of travel agents and parts thereof, proportional representation, in accordance with subparagraphs (a) and (b), shall be suspended until the end of the period of time of the financial management or conversion. Passenger cars may be re-dispatched to another Member State or exported to a third country, in compliance with the prescribed formalities and procedures, before the end of the period of exposure of the financial management or conversion, in which case, The above difference is deleted.

3. A person other than the owner within the meaning of Article 130 of the Law. 2960/2001 is also a self-employed person who owns or uses a commercial car with a financial instrument or an instrument.

4. When it is not known in advance for the time period for the use of the car in the country, as a-out-of-the-box or straightening, the total of the travel is paid in full by the date and part of that which is not proportionate to the A time period of equal treatment and use in the country, calculated proportionally on the basis of the rates of reduction due to the age, value and distribution of the measures referred to in Article 126 of the same law, repaid in full, on the basis of the interest rate. (iii) the number of members of the European Parliament and the Council of the European Union. In the event of a refund of the travel fee, a person who is a beneficiary, other than the person liable, is also the owner of a passenger car which, in the course of his/her professional activity in the country with financial equalisation or straightening, is the owner of a passenger car. And for which the full rate of travel has been paid. Payment to any of the above-mentioned persons shall be paid by any liability.

5. Car for which the tour fee has been paid in proportion or has been returned shall not be subject to the provisions of paragraph 6 of Article 121 of this law, on grounds of re-travel.

6. The minimum time for use of the passenger car in the country for purposes of subjecting the provisions of this Article may not be less than one (1) month. For the commencement of the period of calculation of the rate of travel, the time-limit for payment of an obligation shall be taken, within the meaning of the provisions of Article 128 (1) of this law, with the exception of the e-penal A car has been placed in one of the suspensive regimes referred to in Article 133 of this law, the-when the time for inclusion begins to be calculated on the way out of these schemes.

7. By joint decision of the Ministers for Economic and Social Affairs, Transport and Networks, the conditions, the conditions, the forms, the required rights and the procedure for involving the passengers in the arrangements set out in this Article are laid down. (ii) by way of a reasonable payment or refund of the travel fee, the fees required, and any other relevant details for the application of this Article.

8. The provisions of this Article shall apply 10 days after the adoption of the Joint Ministerial Decision referred to in paragraph 7 and for motor vehicles.

(i) where the classification fee is certified after that date. ';

3. Paragraph 4 is added to Article 128, as follows: The rate of travel for passenger cars

Article 121a shall become chargeable and shall be paid before entry into service and no later than the 15th day of the month following that of the obligation to pay this fee. Before that day, the special declaration referred to in Article 130 (2) of this Code shall be made subject to the date on which the special declaration is held. Where there is no obligation to travel for such vehicles, travel shall be due 5 days after entry into the country and entry into service, the use of the road network in the country. '

4. The first subparagraph of Article 129 (1) is replaced by the following:

' The Community age referred to in Articles 121, 121a, 122, 123 and 124 of this Code, and the bases of tariff headings 87.02 and 87.06 of the Combined Nomenclature, at their disposal in the first place of destination, shall be declared -to the nearest customs authority. '

5. Indent g (g) in case 4 of Article 137 (1), as follows:

' g. In order to comply with the conditions and conditions governing the use of the Community vehicles in the arrangements set out in Article 121a of this Code, the amount of a thousand EUR (EUR 1 000) other than the one-off re-shipment or export, for which the The second subparagraph of Article 3 (2) of Regulation (EEC) No 16719/ 2 shall apply in respect of the application of the principle of equal treatment for men and women as regards the protection of workers' rights. '

6. The validity of this Article shall start from its publication in the Governing Council of the Government.

Article 12 Transitional provisions

The provisions of Article 129 of the Law 2960/2001, as amended by Article 11 (4) of this Law, shall apply from the day of application of the provisions of Article 121a of the Law. NO 2960/2001.

Article 13

1. The par. 22 of sub-paragraph C. 3 of para. Article 2 of the n. 4336/2015 (1 94), as amended by: Article 66 of the EC Treaty 4356/2015 (1 181), amended as follows:

' 22. From 1.10.2016 the responsibilities foreseen in the Codex Alimentate (n. 3588/2007) as the responsibilities of the liquidator, the ombudsman, the special agent and the specialist liquidator will be exercised by the insolvency administrator. A presidential decree, issued on a proposal by the Minister for Justice, Transparency and Human Rights, and the Minister for Economic Affairs, Development and Tourism, lays down the basic and substantive conditions for the exercise of the right of establishment. Administration of the administration;

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However, in the case of the Court of First Amendment No 7, the Court of First Amendment No 3 of the first paragraph of Article 3 (1) of Council Regulation (EC) No 31931999 of the Council of the European Parliament and of the Council of the European Parliament, of the European Parliament, of the Council of the European Parliament, of the European Parliament, of the European Parliament, of the Council, of the European Parliament, of the European Parliament, of the European Parliament, of the European Parliament, The procedures of the Codex, together with the responsibility and sanctions of their exercise, as well as any other non-domestic transitional arrangements, in particular for the procedures. '

2. The par. Point 23 of paragraph C. 3 of the para. Article 2 of the n. 4336/2015 (1 94), as amended by: Article 66 of the EC Treaty 4356/2015 (1 181), amended as follows:

' 23. Without prejudice to paragraph 22 above, this Subparagraph C. 3 shall apply to procedures starting from the date of entry into force of this paragraph, with the exception of paragraph 21, which shall apply from 1.10.2016 and apply; Is based on procedures starting from 1 January 2016. '

Article 14 Motivation for replacing motor vehicles

Old technology

1. (a) New passenger cars of a cylinder capacity of up to 2000 cubic metres of engine complying with the requirements of Regulation (EC) No 715/2007 and 692/2008 (EURO 5-EURO 6) and with a rateable value EUR 20 000 for the replacement of private motor vehicles withdrawn from the market for destruction shall be exempt from the provisions of Article 121 of the Law. 2960/2001 valuation fee, as follows: aa) Cylinder motor cars up to 900

Cubic centimeters, are exempt from 80 % of the expected rate of travel for a rateable value up to 6 000 euros. Bb) Motor cars from 901 to 1,400

Cubic centimeters, are exempt from 80 % of the expected rate of travel for a rateable value of up to 8000 euros. (cc) Motor cylinder cars from 1.401 m;

Up to 1,600 cubic centimeters, they are exempt from the 60 % of the planned travel fee and for rateable value of up to EUR 11,000. (d) Motor vehicle motor of 1.601 m.

Up to 1,800 cubic centimeters, they are exempt from the 35 % of the planned travel charge and for a rateable value of up to 14,000 euros. (e) Motor Cylinder cars from 1.801 to

Up to 2,000 cubic centimetres, they are exempt from the 25 % of the planned fee and for a rateable value of up to 14,000 euros.

Article 126 of the EC Treaty and Article 126 of the EC Treaty Regulation (EC) No 2960/2001 and in the event that the above amounts are to be recovered shall be recovered in respect of the additional amount, the estimated amount of the rate of travel fee.

2. New trucks of cars weighing up to and including 3.5 tonnes, which meet the requirements of the

Subscriptions of Regulations (EC) No 715/2007 and 692/2008 (Euro 5 and EURO 6) and are received in replacement of passenger cars of private cars or trucks, withdrawn from circulation for destruction, shall be exempted from the provisions of Regulation (EEC) No 715/90. In cases of (b), (c) and (e). Article 123 of the EC Treaty 2960/2001 end of travel as follows: (a) for cars in the above cases

And a cylinder engine of up to 1,600 cubic centimeters of 60 % and for cylinder engine over 1,600 up to 3,500 cubic centimeters by 50 %, (b) for cylinder engine cars up to and including:

3,500 cubic centimeters of the above case with a 40 %.

3. The provisions of paragraphs 1 and 2 shall apply to old-technology cars for which a marketing authorisation has been issued in Greece until 31.12.2001, which will have been withdrawn by 20.5.2016 and for which fees have been paid. The theft of the year in which the test is made, as well as any previous years due.

4. The provisions of paragraphs 1 and 2 shall apply to new cars for which the fee is certified and paid for up to 31.5.2016.

5. The joint ministerial decision adopted by the Council on the occasion of the entry into force of the Treaty on European Union. Article 8 (2) of the Law Regulation (EC) No 3899/2010 applies, mutatis mutandis, to the provisions of the preceding paragraphs, in the form of a withdrawal from the movement of cars, the required supporting documents, competent authorities and bodies in general, and the necessary measures. Details of the application of the withdrawal measure.

6. Cars referred to in paragraphs 1 and 2 of this Article, for which the provisions laid down in Articles 121 and 123 of this Article. 2960/2001 (1st 265) travel fee established and paid in full from 1.1.2016 until the date of entry into force of this Article, from official distribution or by car resources, provided that they are transferred from private persons to (i) the replacement of a withdrawal from the theft of a passenger or lorry, the difference between the end of the class of travel that is subject to application of the designated paragraphs. The difference in the rate of travel shall be returned in accordance with Article 32 of the Law. Regulation (EC) No 2960/2001 following a request to the competent customs authorities for the payment of the travel fee.

7. The difference of the travel fee shall be refunded for the passenger cars referred to in paragraph 1 of this Article, which shall be subject to the provisions of paragraph 1. Article 11 of the Law Regulation (EEC) No 1477/1984 (1st 144) and para. Article 133 of the EC Treaty 2960/2001 for which the provisions of Article 121 of the Law 2960/2001 travel fee established from 1.1.2016 and paid for up to 31.5.2016, from official distribution or in-house funds, provided they are transferred by private persons and classified as replacement of cyclone Of a passenger or lorry.

8. The application for reimbursement in the cases referred to in paragraphs 6 and 7 shall be accompanied by the supporting documents.

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(i) the common ministerial decision of the Court of First Instance (2); Article 8 (2) of the Law NO 3899/2010. The previous application for reimbursement shall be lodged within three (3) months from the date of travel of the period and not later than 30 November 2016.

Article 15

1. At the end of par. Article 4 of the Law 3199/2003 (1 280), as amended by Article 1 (1) of the First Article. (EEC) No 4254/2014 (A-85), a new paragraph is added as follows:

' Coverage of staff needs shall be carried out by the break-up or conversion of personnel serving in the public sector with any employment relationship, with no expenditure incurred in the State Budget. The secondment or transfer shall be carried out at the following request by a joint decision of the Minister for the Environment and Energy, the Ministry of Internal Affairs and Administrative Reconstruction, the Minister for Economic Affairs and the Minister for the Environment. The institution of origin of the staff has deviated from a general or specific provision and without requiring the opinion of the Council of Ministers. The length of service of the public sector deodorants shall be considered as a period of actual service for the issues of degree and salary progression and any other consistency in the organizational position of their originator and the period of secondment is for A five-year period, by way of derogation from the provisions laid down,

It should be extended once or more for an equal period of time. The seconded personnel shall have the right to take part in the forecasted procedures in place in positions of Directorate-General, Directorate-General or Division or other organisational unit or organisation of origin and, in the case of Having regard to the Treaty establishing the European Economic Community, The seconded staff may in the period of time -

On the basis of a joint decision by the Minister for the Environment and Energy, the Minister for Economic Affairs, the Minister for Economic Affairs, the Minister for Economic Affairs, the Minister for Economic Affairs, and the Minister for Economic Affairs, and the Minister for Economic Affairs, the Minister for Economic Affairs, the Minister for Economic Affairs, and the Minister for Economic Affairs. And the competent Minister of his body of origin, by way of derogation from any general or specific provision and without the need for an opinion of the official representative. Staff complying with the provisions of this paragraph shall be carried out at the same time as its organisational position and the same employment relationship and shall be obliged to provide its services for at least five years. '

2. The posts of officials, which serve and the publication of the present as seconded to the Special Water Service, are extended, upon request, for a period of five years and may be renewed one or more times. To this end, the Minister for the Environment and Energy has been accredited.

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Article 16 Entry into force

The provisions of this law shall take effect from its publication in the Governing Council of the Government, unless otherwise specified in the individual provisions.

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Athens, 2016

THE PRESIDENT OF PARLIAMENT

NICOLAOS DIVE

THE SECRETARY-GENERAL OF THE COUNCIL OF THE DIRECTORATE-GENERAL FOR ADMINISTRATION

LEGISLATIVE WORK

ATHANASIOS, ANTI-ANAJUN. PERIPHANT