REVOLUTIONARY BILL OF TAXES 2012

A. PRINCIPALS Article 1: The basic principals of the tax proclamation new revolutionary tax system for Greece that reinforces the traditional Greek enterprising spirit supports the business world and excludes the parasites from the Greek economic life. It is based on the principals of freedom, trust, transparency, simplicity, rationalization, stability and justice, aiming to a permanent solution. Provides full tax immunity to the lower economic classes, supports the family and especially motherhood. Establishes the right free growth conditions for healthy enterprising, under the umbrella of a stable and attractive tax environment, without tax-bureaucratic procedures and systematically leads to a better quality through competition. It fortifies the immediate restitution of the already existing tax recourses to the Organizations of Local Government Organizations, with a clear and just tax distribution system, between the state and Local Government, as well as the institutionalized professional agencies (Champers of commerce etc.). It foresees the protection of National Economy, by institutionalizing subsidiary use of protection mechanisms. It is designed to guaranty seamless personal progress and sustainable social prosperity. Article 2: Freedom Transactions in general, like the selling and buying of goods, transferring of assets and rendering services, as well as income acquisition (work, enterprising), are, from a tax point of view, completely free. The tax burden, in the area of certain item consumption, has a specific reasoning and tax rate, following reward logic and is transacted without any bureaucratic obligations from the part of the tax payer. The duty burden concerning certain consumer products follows a specific reasoning and has a preset tax rate, following accordingly reward logic, being also free from any bureaucratic obligations from the tax payers part. Article 3: Trust Every tax payer is considered honest until proven otherwise and is under constant public control. Mutual trust, between State and tax payer, is inspired by the transparency in the revenue management from the Government, especially in the way individual taxes serve special purposes. This trust climate is reinforced by automatic procedures for the verification and payment of the taxes. Article 4: Transparency The tax system is transparent and public, in order to ensure primarily efficiency and tax justification. Transparency has highly to do with, registered property, the duty of special consumption, the proper use of income taxes and the resulting tax debates and differentiations in accordance to social and other specified criteria. Article 5: Simplicity The tax system, which is thoroughly examined by the provisions contained in this Act, bases its operation on automatic mechanisms and controls. Article 6: Rationalization The tax system contains taxes that have a very good reason to exist, according to the taxed materials and the rate of duty put on them, as well as in the feasibility of the taxation and the proper use of the collected taxes. Article 7: Stability The provisions of the tax system can be altered only by referendum. Every figure in the tax system (coefficients, parameters etc.) is defined by this existing Act and can be changed only by another Act, with a maximum ratio of change 10% per year. Act 8: Justice This tax system, at last, imposes tax fairness, based on simple, clear, stable and rationally modified rules, because it protects the lower economic classes, by taxing the accumulated wealth and not the process of acquiring wealth.

The taxes collected will be of a reasonable rate and will be transparently reattributed, to be used for the States expenses and welfare care. Article 9: Exclusive State tax revenues This tax system consists exclusively from the nine following taxes: 1. Tax on family living assets 2. Tax on non profit legal persons assets 3. Tax on profit legal persons assets (enterprises) 4. Tax on remuneration (bank accounts, bonds etc.) 5. Duty on the consumption for the protection of health (tobacco, alcohol, gambling) 6. Duty on the consumption for the protection of the environment (packaging, propellants, petroleum products) 7. Duty on the consumption for the protection of the natural resources (water pump, power energy) 8. Duty on the consumption of luxury goods (gold, precious metals and precious stones) 9. Auxiliary import Tax Act 10: Prohibition of further asset taxation and duty charges It is absolutely forbidden to impose any further charges on the consumer assets, in the form of taxes, duties or any other (special fee, deposit fee etc.) The State and the Local Government system are obliged to provide the best possible services and infrastructures, charging the users only for operational expenses. Article 11: Consumer Awareness Consumer awareness is gradually developed, by imposing duties on products that are considered to be damaging for the health, for the environment and for the natural resources. Duties are imposed on specific consumption products that have a justified reason to exist on a certain rate. And they are planned so, that the consumer consciousness will be led towards the well being and piece for everybody. This duties aim to protect the health, the environment, the natural resources and the public safety, that are the fundamental principals of any State and Society. Some tax resources will be spend, in order to inform the consumer about the general characteristics of products available in the market and to develop their ability to compare them - value over price. This will lead to austerity, but not poverty, as a way of life. Article 12: Tax awareness The tax awareness is developed by the transparent and rational disposal of tax recourses and the effectiveness of State welfare care. The tax awareness is further reinforced by the automatic operation of tax acknowledgment and tax collection, as well as the frequent checking on the tax consequence of every citizen. The basic considered punishment for the fraudsters will be the outcry of society. B. TAX ON FAMILY LIVING ASSET Article 13: Minimum family living asset Family living asset are all those properties that belong to members of the family and are ready for use, regardless if they are rented by third parties (any buildings, houses and land or any means of transport). The family living asset under taxation include properties that belong to the family and although they are ready for use, remain unused or underused - in this case bringing small or zero profit. Because:

Inadequate utilization doesnt reduce the cost of welfare or protection provided by the State. The constant developing economic environment, offers possibilities of development or divestiture of the asset. Tax reliefs are suggested on the article 31. Tax clemency is offered, by examining the human factor in every case, according to the article 32.

From the family living assets under taxation the following items are excluded: All kinds of assets that are used by personal enterprises belonging to members of the same family, as for those the taxes have already been separately awarded. Any participation in enterprising transactions, as for those the tax has also been separately paid. Deposits and any kind of investments on bonds etc., as those are also separately taxed.

Article 14: Minimum family living asset A minimum family living asset rate is fortified as non taxable. This minimum is determined by the presumptive income of every tax payer, which must in turn be capable to ensure at least a minimum socially acceptable living standard for his family. This tax exempt is established, by taking into account all the current fixed or sudden family needs and also by the determination of the presumptive family house value that the tax payer and his family use, these two following the rule of minimum living asset determination for every family. If the tax payer wishes, he has the right to resign, permanently or temporarily, from the above exemption. Article 15: Marital status data The marital status data of every tax payer (members of the family and dates of birth) are thoroughly mentioned in his family registry, which is kept in the municipality he belongs. In the same municipality, he must register any additional family member that may either be kept by him or may charge his family budget, especially old relatives, disabled and chronically ill. Article 16: Determination of minimum family living asset In order to determine the minimum family living asset for a tax payer, we must do the following:

1. 2. -

Collect all the elements mentioned in the article 15. Count the square meter area of the minimum presumptive housing accommodation of the family: The basic housing area for one member family is 40 m2. For every other member we add 10 m2 more presumptive housing area. For every under protection baby (age up to 2 years old) we add 10m2 more presumptive housing area.

For every under protection child, not yet of school age (age from 2 6 years old), we add 5m2 more presumptive housing area. For every disable, chronically ill and over 80 years old member of the family, we add 5m2 more presumptive housing area. Add the entire above mentioned square meters areas. Then raise the total amount by 50%, as an estimate representing all the rest minimum expenses of the family (feeding, clothing, entertainment, education, security etc.)

3.

The overall total figure represents the presumptive square meter area for housing the family of a tax payer.

The minimum presumptive family housing area of a tax payer, is then multiplied by the presumptive house value per m2, which is 1000 Euro for the whole country territory, and the result is taken as the minimum living expenditure asset of a tax payers family. By Law, the parameters of the above mentioned model adjust to the current social level, based also on any experience gained during the time of implementation. For further protection of the tax payer, in cases of emergencies (illness for example) clemency can be granted at all times, through a transparent procedure and in accordance to the article 33. In cases of difficulty, if the tax payer is not able to pay his taxes in full, mutually beneficiary arrangements are foreseen, in a transparent arrangement procedure mentioned in the article 34. Article 17: Tax on family living asset The tax imposed on the cost of family living assets, for the amount exceeding the minimum family living asset, is calculated by the family living assets tax factor. The tax on the family living assets is imposed on the value of the assets, because the income collected from this tax will be used to finance a proper Government welfare care, which promises to ensure the safety of the asset and the right conditions needed for the maximization of profits. The family living asset is not taxed based on the income, as this depends on the efforts made by the assets owner and it is not fair to punish, by imposing taxes on effort or to reward economic inertness. Article 18: Family living asset Tax rate The tax rate on the family living asset is stable, regardless the amount of the assets and is set to 1% per year on the taxable assets. Article 19: Property registry In the electronic property registry data base, all kinds of owned property include the following information:

1.

Description of the property.

2. 3. 4. 5.

Determination of the tax payers type of ownership. Deed of ownership and the price value when this deed was signed. Statement of current property price. Statement of property rent, if rented, including the deed of rental.

The property record adjusts, according to the more explicit data base already existing on the National Estate Registry. The property registry is public and keeps a record of all statements. Article 20: Price value of the property The price of the property and its type of deed is a subjective and changeable value that can not be objectively measured. The evaluation process of the property is based on the statement made by the owner and the provisions for the power of the statement and questioning the stated property value, according to the article 23 and 24, aim to a righteous evaluation of the property price and that of the type of ownership. Article 21: Statement of the property price value It is required that every beneficiary must keep his property record on date at all times, as of the amount of properties and a the type of ownerships as well as of the current value price of each and also mention the current type of ownership. Any statements of evaluation by co-owners of the same property will be taken into account as a separate matter and will be examined thoroughly for any inaccuracies on the value of the concerned property. The statement of the value price for a certain property is taken as righteous and true, until proven the opposite. The final evaluation is made by transparent procedures, taking into account other comparative data from the record of properties and is under public control. As a main comparative data, we can use the price values mentioned on current transactions - deeds of similar types of property. This will surely represent the true market value, as any transferring of property is not be subjected to transfer tax. Article 22: Statement of rented property Every beneficiary must keep on date the rental record of the properties he owns. On that record he must state all the information about the tenant and the rate of the current rent. A demand for more rental money, than the one stated on the rental record, is illegal and unacceptable by the court of low. Article 23: Power of the property price value statement In both ways, the statement of the current value bounds and also guarantees benefits in each case that the property has to be evaluated, if it is not of course disputed according to the Article 24. In every occasion, the stated value is accepted as the highest right of the beneficiary and for that is acceptable on its own, unless proven judicially that it was used as means of deception. In cases of expropriation of the property, the stated value will also be the price of compensation, unless it is thought that it was used as means of information exploitation. In cases of litigation the stated value is acceptable on its own, unless there is a case of deception. If the property is insured, the stated price must be mentioned on the insurance policy and any change will be accordingly updated. In cases that the property is used as a loan guarantee, the stated value must be mentioned on the loan policy and any change must be accordingly updated. If the property will be rented, the stated current value is necessarily accepted by the tenant and will be accordingly taxed on his family living asset, unless proven that it was used as means of deception. The stated current value determines for both parties any demands about raising or lowering the price of the rent, according of course to the current rental laws. Article 24: Questioning the stated property value The stated value of a property is under public control, within the transparent measures of the property registry and can only be challenged by a court of law in cases of possible deception. If there is an obvious difference between the stated and the true price value of a certain property and is also verified from other comparative factors, a written suggestion statement will be made from the tax department that specializes on similar matters. Article 25: Transportation means record In the electronic transportation record data base all kinds of owned transportation means must be stated, including the following information:

1.
2.

3. 4.

Invoice of purchase. Determination of the tax payers type of ownership. Statement of the current value price of the transportation mean. Statement for a possible rental of the transportation.

The transportation means registry is public and keeps a record of all the statements. Article 26: Price value of a transportation mean The price of any transportation mean is a subjective value and can not be safely evaluated objectively, but it can be roughly estimated by: the type, the age, the use, the ware and tare etc. The process of evaluation, after the beneficiary states the price value of the transportation and the type of ownership and after all the foreseen disputes will be taken into account, aims to a fair result. Article 27: Value price statement for a transportation mean It is required that every beneficiary must keep his transportation mean record on date at all times, as of the amount of transportation means owned and the type of ownership as well as of the current value price of each and the current type of ownership. Any statements of evaluation by co-owners of the same transportation mean will be taken into account as a separate matter and will be examined thoroughly for any inaccuracies on the real value of the concerned transportation. The statement of the value price for any transportation mean is taken as righteous and true, until proven the opposite. The evaluation is made also by transparent procedures, taking into account other comparative data from the record of transportation means and is under public control. As a main comparative data, can be used the price values mentioned on current transactions for similar types of transportation, they will surely represent the fair market value, as they are not subjected to any transaction tax. On the other hand, it can be taken into account the evaluation of the manufacturer or other valued sources, based on the type and age. Article 28: Statement of rental for a transportation mean Every beneficiary must keep on date the rental record of the transportation he owns. On that record he must state all the information about the renter of the transportation and the rate of the current rent. Any demand for rend more than the one already stated on the record is judicially impossible. Article 29: Power of the stated price value of a transportation mean In both ways, the statement of current value bounds and guarantees benefits in every case that the transportation must be evaluated, if it is not disputed according to the Article 24. In every occasion, the stated value is accepted as the highest right of the beneficiary and for that is acceptable on its own, unless proven judicially that it was used as means of deception. In cases of litigation the stated value is acceptable on its own, unless there is a case of deceit. If the transportation is insured, the stated price must be mentioned on the insurance policy and any change will be accordingly updated. If the transportation is rented, the stated current value is necessarily accepted by the renter and will be accordingly taxed on his cost of living, unless proven that it was used as means of deception. The stated current value determines for both parties any demands about raising or lowering the price of the rent, according of course to the current rental laws. Article 30: Questioning the stated transportation price value The stated transportation value is under public control, within the transparent measures of the transportation registry and can only be challenged by a court of law in cases of possible deception. If there is an obvious difference between the stated and the true price value of a certain transportation and is also verified from other comparative factors, a written suggestion statement will be made from the tax department that specializes on similar matters. Article 31: Tourist transportation means tax Under the same rules and regulations, every transportation mean registered abroad, is also immediately registered here by entering the country. The price value of the transportation has mainly to do with insurance matters and litigation. The verification and payment of the tax is done by a special procedure.

Article 32: Monthly verification and payment of the family living property tax The verification for the family living property tax is done automatically, based on the data base of the nearby Municipality and also on the property registry and the transportation means registry. The proper department edits monthly paychecks, without any regular action needed from the tax payers part, whose only obligation is to keep up to date his property and transportation means record, as well as his family record for any possible changes. The tax payment is made through the banking system or by standing orders (for example: from his pay check, from received rends etc.) Any objections arising from the proper control department, concerning the facts stated by the tax payer, can affect only the tax certifications of the last three months. If the tax payer has any objections concerning the tax paychecks, he can make a written, well reasoned, justified application to the proper control department, during a months period, but this doesnt exempt him from the obligation to pay the tax. This monthly account clearance situation existing between State and tax payer, keeps their relationship and the general financial levels in order. Article 33: Tax reliefs Some relives, having to do with the payment of taxes, can be provided to the tax payer, without causing any damage to the public interest. Like:

1.

Interest bearing credit for the tax payer, based on a working or enterprising plan, approved by an authorized credit institution, if the concerned loan program is viable and serves smoothly. 2. Interest bearing credit for the exploitation of the tax payers property, according to a planed agreement, either from the State or any other public agency or from a private third party. 3. Adjustment of the debt, based on an agreed gradual transfer of the co-ownership rights of a certain property or by a mortgage equivalent to the debt. 4. A counterbalance tax adjustment can be made, by transferring the limited ownership of a property from the tax payer to the State, therefore an after death transfer of the properties ownership. This adjustment can especially be useful to older people. Article 34: Tax lenience Special tax discounts on property taxation can be provided for the tax payer on request and in a transparent manner, after a qualified individual assessment of the human factor. During this process, the objective conditions that aroused this special need for leniency are taken into account (illness, accident, damage etc.) and also the responsibilities of the tax payer, possible insurance negligence to cover danger and certainly any observed change in behavior. The tax payers well reasoned application will be judged by the headmaster of the control agency and his justified decision will be published as soon as possible. Article 35: Tax inconsistency In cases that the tax payer has neglected to put all the needed evidence in his tax statement, after he has been called to do so, the control agency supplements the needed data, based on comparative evidence provided from elsewhere. Meanwhile a fine is imposed for this negligence. Tax inconsistency, without an existing request for leniency or tax relief, gives the right to put a mortgage on the tax payers properties and on those belonging to members of his family, initiated by the headmaster of the proper control agency. C. NON PROFIT LEGAL PERSON ASSET TAX Article 36: Taxed legal non profit persons assets The assets of legal persons, recognized as non profit, that are used for their own individual needs are not taxed. But the tax for rented to third parties assets must be paid by the third parties. Any other asset that is not used for their individual needs or is not rented is taxable. Every type of property must be registered on the asset registry and must accordingly be mentioned if it is for own use, rented or remains unused. All the information included on this record is public. The rate of taxation on legal non profit persons is similar to that of the family living property tax and complies with the same rules and regulations.

Article 37: Record of legal non profit persons The record of legal non profit persons has to do with any kind of institutions, associations etc. and its electronic data base consists of:

1. 2. 3. 4.

Constitutional information (article of association etc.). Information about the type of activities. Property management information. Transportation means management information.

The legal non profit person registry is public and keeps a history of all the statements. D. PROFIT LEGAL PERSON (ENTERPRISE) ASSET TAX Article 38: Enterprise asset tax As enterprise taxable asset, for any legal type of enterprise, including personal, is accepted the stated value of the business or, as a minimum, the total value of the assets (properties, transportation means) that are available for use, no matter if they are owned or rented from third parties. In the term enterprise asset tax are also included all kinds of properties that are available for use, but remain unused or underused. In the term enterprise asset tax are not included unavailable for use assets, in case they are either rented to third parties or are given for free to third parties etc., for those the tax goes to the user. Article 39: Enterprise property tax The tax, which is similar to the tax on the family living property, is imposed on the taxable assets of the enterprise, according to the tax rate of the enterprise assets. Every enterprise is obliged to keep up to date its asset (property) record, according to the Articles 19-24, its transportation mean record, according to the Articles 25-30 and its enterprise record, according to the Articles 41-49. Article 40: Tax rate on enterprise property The tax rate on enterprise property is stable, no matter the amount of assets and is set to 1% per year on the taxable assets. Article 41: Enterprise registry The enterprise registry has to do with any kind of enterprise and its electronic data base includes: 1. 2. Constitutional information (article of association etc.). Information about the types of activities. Business evaluation statement. Information about any possible rental of the enterprise.

3. 4.

The enterprise registry is public and keeps a history of all statements. Article 42: Enterprise evaluation The price value of a business is a subjective measurement, not able to be objectively evaluated, but in general depends on the type of the enterprise activities, the annual turnover, the fixed assets, profitability, liabilities, the rate of growth or shrinkage, the economy as a whole etc. This process of evaluation, after a statement has been made by the representative of the business, which has been taken into consideration or disputed, according to the rights reserved, aims to a just evaluation of the business value. Article 43: Evaluation of an enterprise listed in the stock exchange The price value of a enterprise listed in the stock exchange is monthly evaluated and depends on the weighted average trade price (out of the pre-agreed) and is the result of the total value divided by the total volume of transactions, multiplied by the total number of listed stocks. If the stocks of an enterprise are listed in more than one stock exchange, then the value of the enterprise is the total of all the individual values. If a public offer has been made for purchasing the company stocks, at least 5% of the total stock amount, the evaluation of the companys valued price (capitalization) is taken for the next 3 months as the lowest evaluation of it. The above evaluation is valid even in cases that the offer is denied, unless the offer has been declared as invalid.

Article 44: Value price of an enterprise not in the stock exchange list The value of an enterprise not listed in the stock exchange is evaluated by its legal representative body, whenever thought that a major change has been made. The evaluation, besides the tax authorities, is addressed to the relevant partners, stockholders etc. and also to the clientele and has at its discretion a documented justification and publicity. An offer of purchase, for a part or for the whole enterprise, has under no circumstances anything to do with its tax evaluation. Article 45: Evaluation of a service provider personal enterprise The price value of a service provider personal enterprise is evaluated and stated by the owner himself and is an element of prestige for the enterprise, as it depends not only on the entire amount of assets used (owned or rented) but on its fame and clientele. Article 46: Stated price value of the enterprise The legal representative of the enterprise keeps informed the record of the legal persons by regular statements, about the current value of the enterprise, as this has been evaluated by the enterprise itself. The stated value price of a enterprise is taken as righteous and honest, until proven the opposite. The evaluation is done based on the transparent and comparative procedures of the enterprise record and is under public control. The main comparative factors being the transfer prices of the enterprise or of similar enterprises, as they represent the fair market value, because there is no transfer tax imposed. On the other hand, standard evaluation procedures are used, based on the balance sheet. Article 47: Statement of rented enterprise The legal representative of the enterprise must by statement keep on date the enterprise record, if the enterprise is rented. This statement includes information about the tenant and the amount of rent. Asking for a rent, more than the stated one is legally impossible. Article 48: Power of the stated enterprise value In both ways the stated value price binds and guarantees the enterprise in any case that the value of the enterprise needs to be evaluated, if this is not disputed according to the Article 46. In cases of expropriation or nationalization the stated value represents the highest acceptable price that can be asked by the enterprise, and is valid on its own, unless a case of judicial deceit has been proved. In cases of litigation the stated value is valid on its own, unless there is suspicion of deceit. If the enterprise is insured, the stated value must be mentioned in the insurance policy, which must be kept informed about any possible changes. If the enterprise is rented, the tenant is obliged to accept the stated value and the relevant tax that goes with it, except in cases of deceit. The stated value determines the rate of rent for both parties, complying with all the current rental laws. Article 49: Questioning the stated enterprise price value The stated enterprise price value is under public control, under the transparent measures of the enterprise record and can only be legally disputed in cases of deceit. If the stated value seriously differs from a comparative based evaluation, a thoroughly justified written suggestion must be presented by the appropriate tax control department. Article 50: Enterprise tax inconsistency The enterprise assets tax, exactly like the family living property tax, is monthly certified and paid and similar tax reliefs or lenience is being expected. If the enterprise neglects to state the information needed and after a warning has been made in a proper manner, the needed information is supplemented by the appropriate control department, based on comparative available information. Meanwhile a tax fine is implemented for failing to submit the right statement. Any inconsistency in the payment of taxes, not followed by an application for lenience or tax relief, gives the right to the headmaster of the proper control agency to mortgage or confiscate the enterprise assets.

E. INTEREST TAX Article 51: Interest tax The interest tax is imposed on a possible positive difference between the profitable interests, like: deposits, funds, bonds etc. and the interests of the servicing mortgages of a tax payer. There is a tax distinction, in favor of profitable interests arising from properties, transportation etc., in order to give an advantage to investments and development. Article 52: Rate of interest tax The rate of the interest tax is stable, not taking into account the amount of interests or the capital or the interest rates and is set to the 10% of the interest. Article 53: Monthly certification and payment of the interest tax The interest tax is attributed in a mixed way, by tax withholding and tax refund. A certain amount of money is automatically withheld from the total amount of the profitable interests of the tax payer, by certain credit institutions, which at the same time must attribute the proper amount of tax to the State. When an interest loan tax refund is certified by the proper control department, it is immediately included and counterbalanced to the monthly clearance statement of the tax payer. The interest loans can be counterbalanced, if and only all the other loans that burden the tax payer have been properly served or settled. F. SPECIAL HEALTH PROTECTION DUTY (S.H.P.D.) Article 54: S.H.P.D. A special duty on tobacco, alcohol and gambling, aims to protect the health and its rate depends on the damaging effects and not on the price of the consumed products. The income from this special duty will be used for taking protective measures, against the use and overuse of such products and also for the rehabilitation of users. In addition, this money will be used as fund for relative research, in order to find methods to protect the younger generation from use, or will fund alternative hobbies, such as sports, culture etc. The income funds from this duty will be observed and monitored through a special State account. Article 55: Special duty for Tobacco It is quite independent from the price of the package and is stated to: 2 Euros/package 0,1 Euro/bulk tobacco grammar

Any purchases from retailers or consumers will be made only by using a special debit card. In the electronic system of this special debit card will be stated: the tax number of the buyer and seller, as well as the time of purchase and the type, the amount, the price and the duty of the consumed product. A receipt for this electronic transaction exempts the buyer from the responsibility for any tax evasion. The retailer enterprise and all the intermediates involved, up to the producer, must keep a balance input-output sheet and are frequently checked on the current quantitative residue. Article 56: Special duty for Alcohol It is quite independent from the selling price and depends on the type of the alcoholic beverage. Wine Ouzo Tsipouro Beer Whisky Vodka Brandy Liqueur

Any purchases from retailers or consumers will be made only by the use of a special debit card. Entertainment outlets (bars, coffee shops etc.) that serve balk alcoholic beverages are considered as consumers. In the electronic system of this special debit card will be stated: the tax number of the buyer and seller, as well as the time of purchase and the type, the amount, the price and the duty of the consumed product. A receipt for this electronic transaction exempts the buyer from the responsibility for any tax evasion. The retailer enterprise and all the intermediates involved, up to the producer, must keep a balance input-output sheet and are frequently checked on the current quantitative residue. Article 57: Special duty for Gambling All the lotteries issued by state agencies include duty on their retail price and this is centrally awarded. The Pro-po game lottery, Lotto and all the rest OPAP products or those of other similar organizations, are burdened with a stable duty rate that is also centrally awarded. The same rules apply to casinos, taking under consideration the conventional contractual relations. Article 58: Fines and penalties for possible offenders If a retail enterprise doesnt use the special debit card for its transactions, will be immediately closed for 24 hours. If this happens again during the same year, the foreclosure of the enterprise will be for 48 hours and after that for a whole week consecutively. Under the same situation the consumer will be fined 10 times the duty he has avoided to pay. Similar offends made by logistic companies, which have especially to do with the balance of their warehouses, will be followed by the same type of foreclosure penalties. G. SPECIAL ENVIRONMENTAL PROTECTION DUTY Article 59: Special environmental protection duty A special duty on packaging, propellants and petrol products, aims to the protection and further environmental improvement. The rate of this duty depends on the amount of damage and has nothing to do with the price of the consumed product. For each case, the duty differentiation for similar products gives an advantage to the less damaging ones, by comparison, or to those that are easily recycled. The income from this special duty will be used for funding activities that discourage the use of such products, which burden the environmental damage, as well as for the rehabilitation of their users. Furthermore, research for finding new ways of environmental protection, as well as the promotion of different methods and materials, innovations etc., will also be funded. The income funds will be observed and monitored through special State accounts and the Local Government Organizations. Article 60: Package duty It is quite independent from the selling price and depends on the type of the packaging material and the damage it may cause to the environment. This duty is set on each grammar of packaging material as follows:

Plastic Glass Aluminum Tinplate Paper non taxable

In the packaging factory of the contented product, it is clearly written on the package the indication: PACKAGING DUTY and the amount of the duty. Liable to pay the package duty is the packaging factory of the contented product. Article 61: Propellant duty It is independent from the product price and depends on the kind and the damage it may cause to the environment. The duty is set on each grammar of propellant as follows: Propane . ..

In the packaging factory of the contented product, it is clearly written on the package the indication: PROPELLANT DUTY and the amount of duty. Liable to pay the propellant duty is the packaging factory of the contented product. Article 62: Petrol products duty It is independent from the selling price and depends on the type of fuel. The duty is set on every liter of fuel as follows:

Gasoline Diesel Heating oil Liquid gas

Any purchases from the retailer or the consumer are made by using a special debit card. In the electronic system of this special debit card will be stated: the tax number of the buyer and the seller, as well as the time of purchase and the type, the amount, the price and the duty of the consumed product. A receipt for this electronic transaction exempts the buyer from the responsibility for any tax evasion. The retailer enterprise and all the intermediates involved, up to the producer, must keep a balance input-output sheet and are frequently checked on the current quantitative residue. Article 63: Fines and penalties for possible offenders If a retail enterprise doesnt use the special debit card for its transactions, will be immediately closed for 24 hours. If this happens again during the same year, the foreclosure of the enterprise will be for 48 hours and after that for a whole week consecutively. Under the same situation the consumer will be fined 10 times the duty he has avoided to pay. Similar offends made by production, packaging and transport companies, which have especially to do with the balance of their warehouses, will be followed by the same type of foreclosure penalties. H. SPECIAL NATURAL RESOURCES PROTECTION DUTY Article 64: Special natural resources protection duty This special duty for the consumption of natural resources, in order to produce energy, aims to protect and improve the environment as much as possible. The rate of this duty depends on the amount of damage and has nothing to do with the price of the consumed product. For each case, the duty differentiation for similar products is in favor of the less damaging ones, by comparison, or to those that are easily recycled. The income from this special duty will be used, for funding projects that reduce the needs or use better methods. Furthermore, research for discovering new ways of environmental protection, as well as the promotion of different methods and materials, innovations etc., will also be funded. The income funds will be observed and monitored through special State accounts and the Local Government Organizations. Article 65: Energy source duty It is independent from the selling price and depends on the type of the energy source. This duty is set on every KWh of the energy source as follows: Wind non taxable Solar non taxable Hydropower Petrol Charcoal Coal Lignite Peat Import

The duty is imposed at the place of production, by measuring, with suitable meters, the produced KWh that comes out into the atmosphere from the production factory. This duty finally aims to a logical use of the energy sources.

Imported quantities of energy will be measured and taxed by entering the country.

Article 66: Water source duty It is independent from the selling price and the use of water and depends on the type of water reception. The duty is set on every cubic meter of water reception as follows:

Spring water Lake water River water Water from a dam Pumped water Imported

The duty is awarded at the place of reception, by measuring the cubic meters of water, with suitable meters on the main source. Alternatively, the duty can be awarded, by measuring the amounts referred on the water reception permit. This duty finally aims to a logical use of the water sources. Imported quantities of water will be measured and taxed by entering the country. Article 67: Penalties for possible offenders The conditions for using the natural resources and the rules for measuring the amounts finally used, as well as the penalties for possible offenders, are stated on the issued authorization. I. SPECIAL DUTY ON LUXURY GOODS Article 68: Duty on luxury goods By implementing a duty on luxury goods, is by first vindicated the common fair taxation feeling and on the other hand it ensures the special income needed to a fair State, in order to be able to care for the safety of these luxury goods and protect their owners. In other words, the luxury goods duty will be used to ensure public safety, as a greater need arises for the safety of these goods and for the protection of people who own them. These special duties on luxury goods are imposed on the purchase of a product form the final consumer and are automatically awarded. The income from this duty will be monitored through special budget accounts of the State and the Local Government Organizations. Article 69: Duty on Precious metals It has nothing to do with the selling price and depends on the kind of the precious metal. The duty is set on every weight unit of precious metal, as follows:

Gold Silver Other precious metals

Any purchases from the retailer or the consumer are made by using a special debit card. In the electronic system of this special debit card will be stated: the tax number of the buyer and the seller, as well as the time of purchase and the type, the amount, the price and the duty of the consumed product. A receipt for this electronic transaction exempts the buyer from the responsibility for any tax evasion. The retailer enterprise keeps a purchase-sell diary for every piece. Article 70: Duty on precious stones It has nothing to do with the selling price and depends on the kind of the precious stone. The duty is set on every weight unit of precious stone, as follows:

Diamonds Precious stones ..

Any purchases from the retailer or the consumer are made by using a special debit card.

In the electronic system of this special debit card will be stated: the tax number of the buyer and the seller, as well as the time of purchase and the type, the amount, the price and the duty of the consumed product. A receipt for this electronic transaction exempts the buyer from the responsibility for any tax evasion. The retailer enterprise keeps a purchase-sell diary for every piece. Article 71: Fines and penalties for possible offenders If a retail enterprise doesnt use the special debit card for its transactions, will be immediately closed for 24 hours. If this happens again during the same year, the foreclosure of the enterprise will be for 48 hours and after that for a whole week consecutively. Under the same situation the consumer will be fined 10 times the duty he avoided to pay. J. AUXILIARY IMPORT TAX Article 71: Auxiliary import tax The auxiliary import tax is a package of taxes, duties and fees that are exempt on capitals, products and transportations, by entering the country, as well as on all people entering the country, including local residents. The auxiliary import tax is a protective mechanism, of auxiliary use, in order to protect the National Economy and can be activated, changed or deactivated, in whole or in part, only by a Prime Minister decision. Article 72: Tax on imported capitals The tax on imported capitals is a safeguard against an overheated economy and protects the country from the invasion of hedge funds and expresses the will of the country to attract investments by also using the unique prestige of the countrys fame. The tax rate and implementation provisions are set by a Prime minister decision. Exporting money from the country is free and non taxable. Article 73: Duties on imported products The duties on products imported from abroad safeguard the domestic production under the prism of international commitments. The form, the amount and the type etc. of duties and the implementation provisions are set by a Prime Minister decision. Article 74: Country entrance fees The entrance fees for persons or transportation means entering the country is a safeguard measurement against unwanted entries. But mainly, it is a measure to discourage frequent, unnecessary trips from the local residents to neighboring countries, with the intention to purchase chipper goods, gamble etc. and thus spent untaxed currency. The form, the amount and the type etc. of fees and the implementation provisions are set by a Prime Minister decision. Article 75: Migration discouragement The income from this auxiliary import tax will be mainly used to finance or lend money to Greek citizens who wish to make a development investment in the countries that the immigrants originally come from. These development plans aim to eliminate the reasons, that make the immigrants to leave their countries of origin in the first place. All these will be done with respect to the special characteristics of those areas and also by combining an effort to cultivate the Greek culture in these countries and target to a viable development. A critical point for the funding of such projects is the use of national scientist and rest personnel. . LOCAL GEVERNMENT TAX RECOURCES Article 76: Tax resources for the Local Government organizations The Local Government resources are set in accordance to the contribution they are obliged to make to the expenses of the broader financial sector, and are awarded to them from each and every tax or duty. The Local Government organizations take the responsibility to spend this special consumption duty money in a rightful way according to the articles 52.

The tax resources of the Local Government are distributed to every Municipality accordingly, depending on where the tax payer, private or legal person, is established. The special consumption duty recourses go accordingly to the municipality that the retail transactions take place.

To the Local Government Organizations of B degree is awarded the 20% of the tax resources, from the total amount received from the respective Municipality that they belong. Article 77: Local government recourses from each and every tax or duty
The percentage awarded to the Local Government for every type of tax or duty is set accordingly: 25% from the family cost of living asset tax 15% from the enterprise asset tax 35% from the special health protection duty 25% from the special environmental protection duty 35% from the special natural resources protection duty 10% from the special luxury goods duty

Article 78: Distribution per Municipality of Local Government tax resources The tax resources are distributed to every Municipality, for each and every type of tax and duty accordingly: The family living property tax recourses are distributed to the Municipalities that the properties of the family belong to, as mentioned in the article 13, according to their value. The non profit legal persons property tax resources are distributed to the Municipalities that their taxable assets belong to, as mentioned in the article 36, according to their value. The profit legal persons property tax resources are distributed to the Municipalities that their taxable assets belong to, as mentioned in the article 38, according to their value. The special health protection duty resources are distributed by half to the Municipality that the retail selling activities take place and the rest is given accordingly to the Municipality that the tax payer resides. The special environmental protection duty resources are distributed by 75% to the Municipality that the retail selling activities take place and the 25% is given accordingly to the Municipality that the tax payer resides. The special luxury goods duty resources are distributed by 25% to the Municipality that the retail selling activities take place and the 75% is given accordingly to the Municipality that the tax payer resides. If the buyer is a resident of abroad, the above mentioned special duty resources go by full to the Municipality that the retail selling activities take place. The special energy duty resources are given by full to the Municipality that the production factory resides. The special water duty resources are given by full to the Municipality that the main water pumping takes place. Article 79: Automatic credit of tax resources to the Local Government Agencies The Local Government resources distribution, to every beneficiary Municipality and to every B and C type beneficiary, is done automatically, when a tax or duty is collected or in a one day clearance, based on the computerized information (records, debit cards) and are credited to the their separate bank accounts. An indirect credit is considered as embezzlement. Article 80: Banning the application of extra charges by Local Government Agencies The Local Government Agencies obligation is to maintain all kinds of infrastructures, charging the users only for their operational expenses, according to a yearly plan. It is absolutely forbidden and is considered as embezzlement, to put any more charges of any kind on the tax payers assets. It is also forbidden and considered as embezzlement of public funds any extra subsidy to the Local Government Agencies from the State resources, unless it concerns credits for natural disasters (earthquakes, floods etc.) L. PROFESSIONAL ORGANIZATIONS TAX RECOURCES Article 81: Professional organizations tax recourses The tax resources of professional organizations (champers, confederations etc.) are set to 2% on the non profit legal agencies asset tax (enterprises) that they include. The professional organizations tax resources participate in the contributory expenses of the broader public sector. In cases that the activities of a enterprise belong to more than one professional organization, the recourses will be distributed according to the statement presented by its legal representative. Article 82: Professional organizations tax resources distribution

The professional organizations tax resources distribution to regional and local organization is done by them.

Article 83: Automati1c credit of tax resources to professional organizations The professional organization resources distribution is automatically done when the tax is paid or by one daily clearance, based on the legal persons record and are credited to their bank accounts. An indirect credit is considered as embezzlement. [.]

M. LAST PROVISION Due to the difficult conditions of this historic and social crisis the last provision of the Greek Constitution is activated, which states that: The application of the Constitution is a matter of Greek patriotism This Bill of Laws can be voted by a special referendum and is above any contrary provisions of the existing Constitution and any other Law. It is also above any contrary European Union provision rules and above the International Money Fund memorandums, without neglecting the national debt, that its repayment is estimated to be served much safer and faster.