Νόμος 3356/2005

Άρθρο 30 ΛΗΞΗ

Η παρούσα Σύμβαση θα παραμείνει σε ισχύ μέχρι να καταγγελθεί από ένα από τα Συμβαλλόμενα Κράτη. Το ένα ή το άλλο Συμβαλλόμενο Κράτος μπορεί να καταγγείλει την Σύμβαση, μέσω της διπλωματικής οδού, επιδίδοντας γραπτή ανακοίνωση για τη λήξη τουλάχιστον έξι (6) μήνες πριν από το τέλος οπουδήποτε ημερολογιακού έτους. Σε αυτή την περίπτωση, η Σύμβαση θα πάψει να ισχύει και στα δύο Συμβαλλόμενα Κράτη:

α) αναφορικά με τους φόρους που παρακρατούνται στην πηγή, σε εισόδημα που προκύπτει την πρώτη ή μετά την πρώτη ημέρα του Ιανουαρίου του ημερολογιακού έτους που ακολουθεί του έτους του οποίου δόθηκε η ανακοίνωση,

β) αναφορικά με τους άλλους φόρους εισοδήματος και φόρους κεφαλαίου, για φόρους οι οποίοι βαρύνουν οποιοδήποτε φορολογικό έτος το οποίο αρχίζει την πρώτη ή μετά την πρώτη ημέρα του Ιανουαρίου του ημερολογιακού έτους εντός του οποίου δόθηκε η ανακοίνωση. Ζ^^* ^ ^

ΣΕ ΕΠΙΒΕΒΑΙΩΣΗ ΤΩΝ ΑΝΩΤΕΡΩ οι πληρεξούσιοι των δύο Συμβαλλομένων Κρατών, δεόντως εξουσιοδοτημένοι γι' αυτό, υπέγραψαν τη παρούσα Σύμβαση.

Έγινε σε δύο πρωτότυπα στην Αθήνα την.............. του Μαίου 2002, στην Ελληνική, στη

Λιθουανική, και Αγγλική γλώσσα, όλα τα κείμενα είναι εξίσου αυθεντικά. Σε περίπτωση διαφοράς μεταξύ οποιουδήποτε από τα κείμενα, το Αγγλικό κείμενο υπερισχύει.

Για την Κυβέρνηση της Για την Κυβέρνηση της

Ελληνικής Δημοκρατίας Δημοκρατίας της Λιθουανίας

ΦΕΚ 152

CHAPTER I SCOPE OF THE CONVENTION Article 1 PERSONS COVERED

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2 TAXES COVERED

1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

3. The existing taxes to which the Convention shall apply are in particular:

a)in the Hellenic Republic:

(i) the income and capital tax on natural persons;

(ii) the income and capital tax on legal persons;

(hereinafter referred to as "Hellenic tax").

b)in Lithuania:

(i) the tax on profits of legal persons (juridiniu asmenu pelno mokestis);

(ii) the tax on income of natural persons (fiziniu asmenu pajarnu mokestis);

(iii) the tax on enterprises using state-owned capital (palukancs uz valstybinio kapitalo naudojima); v^PjS^^'*^

(iv) the immovable property tax (nekilnoja^o^'^J^beit^ mokestis) ; /vq- ^v

(hereinafter referred to as "Lithuanian tax"); Κ

4. The Convention shall apply also to any identical or

substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws.

CHAPTER II

DEFINITIONS

Article 3

GENERAL DEFINITIONS

1. For the purposes of this- Convention, unless the context

otherwise requires:

a) the terms "a Contracting State" and "the other Contracting State" mean the Hellenic Republic or Lithuania, as the context requires;

b) the term "Hellenic Republic" comprises the territory of the Hellenic Republic and the part of the sea, the sea bed and its sub-soil under the Mediterranean Sea, over which the Hellenic Republic, in accordance with international law, has sovereign rights for the purpose of exploration, extraction or exploitation of;

c) the term "Lithuania" means the Republic of Lithuania and, when used in the geographical sense, means the territory of the Republic of Lithuania and any other area adjacent to the territorial sea of the^: Republic of Lithuania within which under the laws of the Republic of Lithuania and in accordance with international law, the rights of Lithuania may be exercised with respect to the sea bed and its sub-soil and their natural resources;

the natural resources of such areas;

d) the term "person" includes an individual, a company and any other body of persons;

e)the term "company" means any body corporate is treated as a body corporate for tax purpose

O 1- d

ny entity which

f)the terms "enterprise of a Contracting State" of the other Contracting State" mean respectively carried on by a resident of a Contracting State aj carried on by a resident of the other Contractinc

g) the term "international traffic" means any transport by a ship or aircraft,- except when the ship or aircraft is operated solely between places in a Contracting State;

h) the term "competent authority" means:

(i) in the Hellenic Republic, the Minister of Finance or his authorised representative;

(ii) in Lithuania, the Minister of Finance or his authorised representative;

i) the term "national" means:

(i) any individual possessing the nationality of a Contracting State;

(ii) any legal person, , - partnership, association or. individual (personal) enterprise deriving its status as such from the laws in force in a Contracting State.

2. As regards the application of the Convention at any time

by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.

Article 4 ' RESIDENT

1. For the purposes of this Convention, the term "resident of a Contracting State" means any person, who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that State or any local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident only of the he has a permanent home available to him; if he home available to him in both States, he shall be resident only of the State with which his person relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State, of which he is a national;

d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person

other than an individual is a resident of both Contracting States, the competent authorities Of the Contracting States shall, endeavour to settle the question by mutual agreement having regard to such factors as the place of effective management and the place where it is incorporated.

Article 5

PERMANENT ESTABLISHMENT

1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2. The term "permanent establishment" includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop, and

f) a mine, an oil or gas well, a quarry or any other place of •extraction of natural resources.

3. A building site, a construction, assembly or installation project or a supervisory or consultancy activity connected therewith constitutes a permanent establishment only . if such site, project or activity lasts for a period cf rn^^2t£a^S>nine months. ΛΧ^5^^\Τ

4. Notwithstanding the preceding provisions the term "permanent establishment" shall be include:

a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of carrying on for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e) , provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

6. An enterprise shall not be deemed to have a permanent establishment i η a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other aaent of an independent status, provided that such persons are acting in the ordinary course of their business. However, where the activities of such an agent arg..etxercised wholly or almost v. holly on behalf of that enteroiH^^^a^N^iere the conditions between the agent and the enterpj^ iwrom those which would be made between independent pec^&n^/_--^$H Went shall not be considered an agent of an independpr{ii'| i^TO*!;¹- wiitnin the meaning of this paragraph. \ W\X^~"' / j J

7. The fact that a company which is a resident of a

Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

CHAPTER III

TAXATION OF INCOME

Article 6

INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property (including - income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The provisions of this Convention relating to immovable property shall apply also to property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, any option or similar right to acquire immovable property, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4. Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from the direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated.

5. The provisions of paragraphs 1, 3 and 4 s

to the income from immovable property of an en

income from immovable property used for the independent personal services.

i'Se-, .a

Article 7 BUSINESS PROFITS

1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated -therein. If the enterprise carries on business as aforesaid, ^!the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to:

a) that permanent establishment;

b) sales in that other State of -gaods or merchandise Of the same, or similar kind as those sold through that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same . or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State _t in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, _fees or other similar payments in return for;the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in case of a banking enterprise, by way of interest on moneys lent to the permanent establishment by the enterprise.

4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment " shall be. determined by the same method year by year unless there is good and sufficient reason to the contrary.

7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8 SHIPPING AND AIR TRANSPORT

1. Profits derived from the operation of ships engaged in international traffic shall be taxable only in the Contracting State in which the ships are registered.

2. Subject to the provisions of paragraph 1, income derived by an enterprise of a Contracting State from the operation of a ship in international traffic shall be taxable only in · that Contracting State.

3. Profits of an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that State.

4. The provisions of paragraphs 1, 2 and 3 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. _ji^^~A^m^^

ΦΕΚ 152

Article 9 ASSOCIATED ENTERPRISES

1. Where

a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in . that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.

Article 10 DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. _

2. However, such dividends may also be tyfy&Q? \ ϋφ^ΛΝιβ Contracting State of which the company paying the ^fii^i^iend^^iS \ resident and according to the laws of that Sta^^ί)^^ψψ^:£ψ \ οτβ beneficial owner of the dividends is a residenl^lcjf ^ bhe-^'oichjea Contractinc State, the tax so charged shall not exc\eeVsb:V J J I

a}5 per _cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;

b) 15 per cent of the gross amount of the dividends in all other cases.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Where a company which is a resident of-a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

Article 11 INTEREST

1. Interest arising in a Contrac

resident of the other Contracting St other State.

State

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

3. Notwithstanding the provisions of paragraph 2 interest arising in a Contracting State, derived and beneficially owned by the Government of the other Contracting State, including its local authorities and the Central Bank, shall be exempt from tax in the first-mentioned State.

4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from" government-securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures as well as any income that is treated as interest

'under the taxation law of the Contracting State in which such income arises. The term, however, shall not include any income which is treated as a dividend under the provisions of Article 10. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

5. * The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person, paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the StaJ*s^"1U^li>Jtfhich the permanent establishment or fixed base is situatei

7. Where, by reason of . a special relationship between the

payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

Article 12

ROYALTIES

1. Royalties arising in a Contracting State and "paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the royalties paid for the use of industrial, commercial or scientific equipment;

b) 10 per cent of the gross amount of the royalties in all other cases.

3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes and other means of image or sound reproduction for radio or television broad-casting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific 'experience, or for transmission by satellite, cable, optic fibre

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment-or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base" In connection with ¹ which the-obligation to pay the royalties was incurred, and the royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

6.. Where, by reason of a special relationship between the

payer and the beneficial owner, or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

Article 13 CAPITAL GAINS

1. " Gains or income derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

2. Gains from the alienation of movable property forming part

of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting : > it?, or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other ContJ State for the purpose of performing independent services, including such gains from the alienation °Ρ^/φΛ permanent t : tabl isnment (alone or with the whole enteJ^riff) pv$ of such fix . b t ie, may be taxed in that other State. \<\

if

3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the profits of such ships or aircraft are taxable according to the provisions of Article .8.

4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.

5. The provisions of paragraph 4 shall not affect the right of a Contracting State to levy according to its own law a tax on capital gains derived from the alienation of shares in a company of that State.

Article 14 INDEPENDENT PERSONAL SERVICES

1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, he shall be deemed to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that fixed base.

2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects,. dentists and accountants.

Article 15 DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16,

salaries, wages and other similar remuneration dei resident of a Contracting State in respect of an emplj be taxable only in that State unless the employment in the other Contracting State. If the employmV exercised, such remuneration as is derived therefrom ma^^ in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned,' and

b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and

c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercise aboard a ship or aircraft operated in international traffic, may be taxed in the Contracting State in which the profits from the operation of the ship or aircraft are taxable according to the provisions of Article 8.

Article 16 DIRECTORS' FEES

Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State..

Article 17 ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a . sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

2. Where income in respect of personal activities by an entertainer or a sportsman in his capacity as not to the entertainer or sportsman himself but person, that income may, notwithstanding the pj Articles 7, 1! and 15, be taxed in the Contracting Sj the activities of the entertainer or sportsman are ej

Article 18 PENSIONS

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Article 19 GOVERNMENT SERVICE

1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that. State or authority shall be taxable only in that State.

b) However, such salaries, wages and other similar

remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the services.

2. a) Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State.

b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages and. other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof.

ΦΕΚ 152

Article 20

STUDENTS

Payments which a student, an apprentice or a trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

Article 21 OFFSHORE ACTIVITIES

1. The provisions of this Article have effect notwithstanding the provisions of this Convention.

2. A person who is a resident of a Contracting State and carries on activities offshore in the other Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment or fixed base situated therein.

3. The provisions of paragraph 2 shall not apply where the activities are carried on for a period not exceeding 30 days in the aggregate in any twelve month period. However, for the purposes of this paragraph:

a) activities carried on by an enterprise associated with another enterprise shall be regarded as carried on by the enterprise with which it is associated if the activities in question are substantially the same as those carried on by last-mentioned enterprise;

b) two enterprises shall be deemed to be associated if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or pej

4. Profits derived by a resident of a Contracting State from

the transportation of supplies or personnel to a location, or between locations, where activities in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources are being carried on in a Contracting State, or from the operation of tugboats and other vessels auxiliary to such activities, shall be taxable only in that State.

5. Salaries, wages and similar remuneration derived by a

resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State provided that the employment offshore is carried on for a period exceeding 30 days in the "aggregate in any twelve month period.

Article 22 OTHER INCOME

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 "of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

3. Notwithstanding items of income of a

. with in the foregoing the other Contracting State.

the provisions of paragraphs 1 and 2, resident of a Contracting State not dealt Articles of this Convention and arising in

State may also be taxed in that other

CHAPTER IV TAXATION OF CAPITAL Article 23 CAPITAL

1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.

2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting. State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.

3. Capital represented by ships or aircraft operated in international traffic and by movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the profits from the aforesaid ships or aircraft are taxable according to the provisions of Article 8.

4. All other elements of capital of a resident

Contracting State shall be taxable only in that State.

of

CHAPTER V

METHODS FOR ELIMINATION OF DOUBLE TAXATION

Article 24

ELIMINATION OF DOUBLE TAXATION

1. In the case of a resident of the Hellenic Republic, double

taxation shall be avoided as follows:

a)Where a resident of the Hellenic Republic derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Lithuania, the HellenJ^s,^ ITwtgublic

shall allow:

(i) as a deduction from the tax on the resident, an amount equal to the income tax paid

(ii) as a deduction from the tax on the resident, an amount equal to the capital tax paid

Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Lithuania.

b) Where dividends paid by a company which is a resident of Lithuania to a resident of the Hellenic Republic, the credit shall take into account (in addition to any tax creditable under the provisions of subparagraph a) of this paragraph) the tax payable by the company in respect of the profits out of which such dividends are paid.

c) Where, in accordance with the law of Lithuania, an exemption from, or a reduction of, taxes covered by' this Convention is granted for the purpose of encouraging economic development in Lithuania, the tax which would- "have been paid but for such exemption or reduction shall be deemed to have been paid for the purposes of subparagraphs a) and b) of this paragraph.

2. In the case of a resident of Lithuania, double taxation

shall be avoided as follows:

Where a resident of Lithuania derives income or owns capital which, in accordance with this Convention, may be taxed in the Hellenic Republic, unless a more favourable treatment is provided in its domestic law, Lithuania shall allow:

a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in the Hellenic Republic;

b) as a deduction from the tax on the- capital of that resident, an amount equal to the capital tax paid thereon in the Hellenic Republic.

Such deduction in either case shall not, however, exceed that part of the income tax or capital tax in Lithuania, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in the Hellenic Republic.

CHAPTER VI SPECIAL PROVISIONS

Article 25 NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions - of Article 1, also' apply to persons who are not residents of .one or both of the Contracting States.

2. Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected.

3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not "be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the f irst-mentio#r^Jr^S<ate. Similarly, any debts of an enterprise of a Contractiy^pi^^^^^s. a resident of the other Contracting State shall, for J^n/^^rTXrp^^Vo^ determining the taxable capital of such enterprise/ ded^cr^DV^a tader the same conditions as if they had been cWm£cac'ted^ao I a res ice tit of the first-mentioned State. ^^^\^^y 'J+J

5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

6. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

Article 26 MUTUAL AGREEMENT PROCEDURE

1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, . if his case comes under paragraph 1 of Article 25, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law. of the Contracting States.

3. - The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the

'Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

4. The competent authorities of the Contractin

communicate with each other directly, including commission consisting of themselves or their rspres the purpose of reaching an agreement in th€ preceding paragraphs.

Article 27 EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts' and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of-appeals in relation to, the taxes .covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or .information, the disclosure of which would be contrary to public policy (ordre public). .

Article 28

MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

CHAPTER VII FINAL PROVISIONS Article 29 ENTRY INTO FORCE

1. The Governments of the Contracting States shall notify each other when the constitutional requirements for the entry into force of this Convention have been complied with.

2. The Convention shall enter into force on the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect in both Contracting States:

a) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force;

b) in respect of other taxes on income and taxes on capital, for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.

Article 30 TERMINATION

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such event, the Convention shall cease to have effect in both Contracting States:

a) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the notice has been given;

b) in respect of other taxes on income and taxes on capital, for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the notice has been given.

ΦΕΚ 152

Άρθρο δεύτερο

Η ισχύς του παρόντος νόμου αρχίζει από τη δημοσίευση του στην Εφημερίδα της Κυβερνήσεως και της Σύμβασης που κυρώνεται από την πλήρωση των προϋποθέσεων του άρθρου 29 αυτής.

Παραγγέλλομε τη δημοσίευση του παρόντος στην Εφημερίδα της Κυβερνήσεως και την εκτέλεσή του ως νόμου του Κράτους.

Αθήνα, 21 Ιουνίου 2005

Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΔΗΜΟΚΡΑΤΙΑΣ

ΚΑΡΟΛΟΣ ΓΡ. ΠΑΠΟΥΛΙΑΣ

ΟΙ ΥΠΟΥΡΓΟΙ

ΟΙΚΟΝΟΜΙΑΣ ΚΑΙ ΟΙΚΟΝΟΜΙΚΩΝ ΕΞΩΤΕΡΙΚΩΝ

Γ. ΑΛΟΓΟΣΚΟΥΦΗΣ Γ. ΜΟΛΥΒΙΑΤΗΣ

ΑΝΑΠΤΥΞΗΣ ΕΘΝΙΚΗΣ ΠΑΙΔΕΙΑΣ ΚΑΙ ΘΡΗΣΚΕΥΜΑΤΩΝ

Δ. ΣΙΟΥΦΑΣ Μ. ΓΙΑΝΝΑΚΟΥ

ΑΠΑΣΧΟΛΗΣΗΣ ΚΑΙ ΚΟΙΝΩΝΙΚΗΣ ΠΡΟΣΤΑΣΙΑΣ Η ΑΝΑΠΛΗΡΩΤΗΣ ΥΠΟΥΡΓΟΣ ΠΟΛΙΤΙΣΜΟΥ

Γ. ΠΑΝΑΓΙΩΤΟΠΟΥΛΟΣ Φ. ΠΑΛΛΗ - ΠΕΤΡΑΛΙΑ

ΜΕΤΑΦΟΡΩΝ ΚΑΙ ΕΠΙΚΟΙΝΩΝΙΩΝ ΕΜΠΟΡΙΚΗΣ ΝΑΥΤΙΛΙΑΣ

Μ. Γ. ΛΙΑΠΗΣ Ε. ΚΕΦΑΛΟΓΙΑΝΝΗΣ

Θεωρήθηκε και τέθηκε η Μεγάλη Σφραγίδα του Κράτους Αθήνα, 23 Ιουνίου 2005

Ο ΕΠΙ ΤΗΣ ΔΙΚΑΙΟΣΥΝΗΣ ΥΠΟΥΡΓΟΣ

Α. ΠΑΠΑΛΗΓΟΥΡΑΣ

ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ

ΚΑΠΟΔΙΣΤΡΙΟΥ 34 * ΑΘΗΝΑ 104 32 * FAX 210 52 21 004 ΗΛΕΚΤΡΟΝΙΚΗ ΔΙΕΥΘΥΝΣΗ: http: www.et.gr - e-mail: webmaster @ et.gr

Πληροφορίες Α.Ε. - Ε.Π.Ε. και λοιπών Φ.Ε.Κ.: 210 527 9000 Φωτοαντίγραφα παλαιών ΦΕΚ - ΒΙΒΛΙΟΘΗΚΗ - ΜΑΡΝΗ 8 - Τηλ. (210)8220885 - 8222924 Δωρεάν διάθεση τεύχους Προκηρύξεων ΑΣΕΠ αποκλειστικά από Μάρνη 8 & Περιφερειακά Γραφεία Δωρεάν ανάγνωση δημοσιευμάτων τεύχους Α' από την ιστοσελίδα του Εθνικού Τυπογραφείου

ΠΕΡΙΦΕΡΕΙΑΚΑ ΓΡΑΦΕΙΑ ΠΩΛΗΣΗΣ Φ.Ε.Κ.

ΘΕΣΣΑΛΟΝΙΚΗ - Βασ. Όλγας 227 ΠΕΙΡΑΙΑΣ - Ευριπίδου 63 ΠΑΤΡΑ - Κορίνθου 327

ΙΩΑΝΝΙΝΑ - Διοικητήριο ΚΟΜΟΤΗΝΗ - Δημοκρατίας 1

(2310) 423 956 (210) 413 5228 (2610) 638 109 (2610) 638 110

(26510) 87215

(25310) 22 858

ΛΑΡΙΣΑ - Διοικητήριο ΚΕΡΚΥΡΑ - Σαμαρά 13

ΗΡΑΚΛΕΙΟ - Πεδιάδος 2

ΛΕΣΒΟΣ - Πλ.Κωνσταντινουπόλεως 1

(2410)597449 (26610) 89 122 (26610) 89 105 (2810) 300 781 (22510) 46 654 (22510) 47 533

ΤΙΜΗ ΠΩΛΗΣΗΣ ΦΥΛΛΩΝ ΕΦΗΜΕΡΙΔΟΣ ΤΗΣ ΚΥΒΕΡΝΗΣΕΩΣ

Σε έντυπη μορφή:

• Για τα ΦΕΚ από 1 μέχρι 16 σελίδες σε 1 euro, προσαυξανόμενη κατά 0,20 euro για κάθε επιπλέον οκτασέλιδο ή μέρος αυτού.

• Για τα φωτοαντίγραφα ΦΕΚ σε 0,15 euro ανά σελίδα. Σε μορφή CD:

Τεύχος	Περίοδος	ΕϋΉΟ
A'	Ετήσιο
Α	3μηνιαίο
Α'	Μηνιαίο
Β'	Ετήσιο
B'	3μηνιαίο
Β'	Μηνιαίο
Γ	Ετήσιο
Δ'	Ετήσιο
Δ'	3μηνιαίο

Τεύχος

Περίοδος ΕϋΉΟ

Αναπτυξιακών Πράξεων Ετήσιο 50

Ν.Π.Δ.Δ. Ετήσιο 50

Παράρτημα Ετήσιο 50

Εμπορικής και Βιομηχανικής Ιδιοκτησίας Ετήσιο 100

Ανωτάτου Ειδικού Δικαστηρίου Ετήσιο 5

Διακηρύξεων Δημοσίων Συμβάσεων Ετήσιο 200

Διακηρύξεων Δημοσίων Συμβάσεων Εβδομαδιαίο 5

Α.Ε. & Ε.Π.Ε Μηνιαίο 100

• Η τιμή πώλησης μεμονωμένων Φ.Ε.Κ ειδικού ενδιαφέροντος σε μορφή cd-rom και μέχρι 100 σελίδες σε 5 euro προσαυξανόμενη κατά 1 euro ανά 50 σελίδες.

• Η τιμή πώλησης σε μορφή cd-rom δημοσιευμάτων μιας εταιρείας στο τεύχος Α.Ε. και Ε.Π.Ε. σε 5 euro ανά έτος. ΠΑΡΑΓΓΕΛΙΑ ΚΑΙ ΑΠΟΣΤΟΛΗ Φ.Ε.Κ. : τηλεφωνικά : 210 - 4071010, fax : 210 - 4071010 internet : http://www.et.gr.

ΕΤΗΣΙΕΣ ΣΥΝΔΡΟΜΕΣ Φ.Ε.Κ.
Σε έντυπη μορφή		Από το Internet
Α' (Νόμοι, Π.Δ., Συμβάσεις κτλ.)	225 €	190 €
Β' (Υπουργικές αποφάσεις κτλ.)	320 €	225 €
Γ (Διορισμοί, απολύσεις κτλ. Δημ. Υπαλλήλων)	65 €	ΔΩΡΕΑΝ
Δ' (Απαλλοτριώσεις, πολεοδομία κτλ.)	320 €	160 €
Αναπτυξιακών Πράξεων και Συμβάσεων (Τ.Α.Π.Σ.)	160 €	95 €
Ν.Π.Δ.Δ. (Διορισμοί κτλ. προσωπικού Ν.Π.Δ.Δ.)	65 €	ΔΩΡΕΑΝ
Παράρτημα (Προκηρύξεις θέσεων ΔΕΠ κτλ.)	33 €	ΔΩΡΕΑΝ
Δελτίο Εμπορικής και Βιομ/κής Ιδιοκτησίας (Δ.Ε.Β.Ι.)	65 €	33 €
Ανωτάτου Ειδικού Δικαστηρίου (Α.Ε.Δ.)	10 €	ΔΩΡΕΑΝ
Ανωνύμων Εταιρειών & Ε.Π.Ε.	2.250 €	645 €
Διακηρύξεων Δημοσίων Συμβάσεων (Δ.Δ.Σ.)	225 €	95 €
Πρώτο (Α'), Δεύτερο (Β') και Τέταρτο (Δ')	-	450 €
• Το τεύχος του ΑΣΕΠ (έντυπη μορφή) θα αποστέλλεται σε συνδρομητές με την επιβάρυνση των 70 euro, ποσό το οποίο αφορά
ταχυδρομικά έξοδα.
• Για την παροχή δικαιώματος ηλεκτρονικής πρόσβασης σε Φ.Ε.Κ. προηγουμένων ετών και συγκεκριμένα στα τεύχη Α', Β', Δ', Αναπτυ-
ξιακών Πράξεων & Συμβάσεων, Δελτίο Εμπορικής και Βιομηχανικής Ιδιοκτησίας και Διακηρύξεων Δημοσίων Συμβάσεων, η τιμή
προσαυξάνεται πέραν του ποσού της ετήσιας συνδρομής έτους 2005, κατά 25 euro ανά έτος παλαιότητας και ανά τεύχος, για δε το
τεύχος Α.Ε. & Ε.Π.Ε., κατά 30 euro.

* Οι συνδρομές του εσωτερικού προπληρώνονται στις ΔΟΥ (το ποσό συνδρομής καταβάλλεται στον κωδικό αριθμό εσόδων ΚΑΕ 2531 και το ποσό υπέρ ΤΑΠΕΤ (5% του ποσού της συνδρομής) στον κωδικό αριθμό εσόδων ΚΑΕ 3512).Το πρωτότυπο αποδεικτικό είσπραξης (διπλότυπο) θα πρέπει να αποστέλλεται ή να κατατίθεται στην αρμόδια Υπηρεσία του Εθνικού Τυπογραφείου.

* Η πληρωμή του υπέρ ΤΑΠΕΤ ποσοστού που αντιστοιχεί σε συνδρομές, εισπράττεται και από τις ΔΟΥ.

* Οι συνδρομητές του εξωτερικού έχουν τη δυνατότητα λήψης των δημοσιευμάτων μέσω internet, με την καταβολή των αντίστοιχων ποσών συνδρομής και ΤΑΠΕτ .

* Οι Νομαρχιακές Αυτοδιοικήσεις, οι Δήμοι, οι Κοινότητες ως και οι επιχειρήσεις αυτών πληρώνουν το μισό χρηματικό ποσό της συνδρομής και ολόκληρο το ποσό υπέρ του ΤΑΠΕΤ.

* Η συνδρομή ισχύει για ένα ημερολογιακό έτος. Δεν εγγράφονται συνδρομητές για μικρότερο χρονικό διάστημα.

* Η εγγραφή ή ανανέωση της συνδρομής πραγματοποιείται το αργότερο μέχρι την 31ην Δεκεμβρίου κάθε έτους.

* Αντίγραφα διπλοτύπων, ταχυδρομικές επιταγές και χρηματικά γραμμάτια δεν γίνονται δεκτά._

Οι υπηρεσίες εξυπηρέτησης των πολιτών λειτουργούν καθημερινά από 08.00' έως 13.00'

ΑΠΟ ΤΟ ΕΘΝΙΚΟ ΤΥΠΟΓΡΑΦΕΙΟ