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Φορολογική διαχείριση σελίδας μισθωμάτων που GENTRIFICATION Definition, Types of Intervention, καταβάλλονται για τη χρήση δικαιωμάτων Definition, Types of 1intervention, Concerns(franchising) of Gentrification
Concerns
Της κυρίας Βαρβ. ΒΕΛΗ, ΜSc, MBA, PhDc
By Mr. George-Sp. C. ATHANASOPOULOS Harvard University, Graduate School of Design, Student, Franchising ή δικαιόχρηση ονομάζεται η τεχνική της υιοθέτησης και By Mr. George-Sp. C. ATHANASSOPOULOS Architect χρήσης ενός επιτυχημένου επιχειρηματικού μοντέλου και η of επονομασία Student of the School Architecture Technical University of Crete κάποιου άλλου έναντι ενός αντιτίμου. Είναι το σύνολο των δικαιωμάτων
βιομηχανικής ή πνευματικής ιδιοκτησίας που αφορούν εμπορικά σήματα και 1. Introductory approach: Defining the concept επωνυμίες, πινακίδες καταστημάτων, πρότυπα χρήσεως, σχέδια, δικαιώματα 1. Introductory approach: Defining the concept (444 BC - 370 BC, Athens), ANTISTHENIS, the ancient Greek philosopher, αντιγραφής τεχνογνωσίας ή διπλώματα ευρεσιτεχνίας προς εκμετάλλευση με ANTISTHENIS, the ancient Greek philosopher, BC -“principle”: 370σε BC,τελικούς Athens), among other wise heritage he left us,ήhe established a great the σκοπό την μεταπώληση προϊόντων την παροχή(444 υπηρεσιών among other wise heritage he left us, he established a great “principle”: the acquisition of knowledge starts with the definition of the content of concepts. 2 χρήστες . acquisition of knowledge starts with theindefinition of the content of concepts. Based, therefore, on this “principle” a first, if not final, approach, the term Ιστορικά, το franchising ξεκίνησε στη Γερμανία, στα μέσα του 1 (and urban Based, therefore, on this “principle” is inindicated a first, if (in notthe final, approach, the term gentrification) area of Planning) (or gentrification 19ου αιώνα από τον κλάδο της ζυθοποιίας, αλλά(in μεγαλύτερη ανάπτυξη 1 (and gentrification urban gentrification) indicated thefrom areathis, of Planning) (or Sociology as well), as the “refining” of a cityisarea, the removal (in various έλαβε χώρα στις ΗΠΑ κυρίως μετά τον Β΄ Παγκόσμιο Πόλεμο, με Sociology as well), as the “refining” of a city area, the removal from this, (in various ways), of social groups, usually of low-income and the placement there of artists, γνωστή εταιρεία των fastfood. Οι Ηνωμένες Πολιτείες έχουν μια ways), of social groups, usually of low-income and thethis placement of artists, the operation of art galleries, restaurants, etc. However “change”,there regardless of the operation of art galleries, restaurants, etc. However this “change”, regardless ηγετική θέση franchising, μια θέσηalso πουrising έχει στην κατοχή whatever otherστο consequences has, results of land prices της (andαπό theof whatever other consequences has, resultsστα also rising of landfastfood, prices (and the το 1930, η θέση αυτή αναφέρεται εστιατόρια στα potential relative speculation). potential relative speculation). The term gentrification is found at first in the UK in early 1960s and it refers to πανδοχεία στα τρόφιμα και, λίγο αργότερα, στα μοτέλ κατά τη The term gentrification is found at first in the UK in early 1960s and it refers the then observed trend of wealthy people to buy property in poor areas of διάρκεια της Μεγάλης Ύφεσης. Από τότε, το franchising εξαπλώθηκεto the then observed trend wealthy sometimes people to there buy property in poor areas London, upgrade them, stay of themselves and thus old areof γρήγορα και στην Ευρώπη, και σήμερα αντιπροσωπεύει τοresidents 10% του London, upgrade them, stay themselves sometimes there and thus old residents are being indirectly “squeezed”. λιανικού εμπορίου και έναντι 50% στις ΗΠΑ. Η άνθηση που being indirectly “squeezed”. A description of this phenomenon is included in the work of Sociologist Ruth παρατηρείται στο κυρίως έντονο A description ofperiod, this franchising phenomenon isοφείλεται included inwere the work ofστον Sociologist Ruth GLASS at the same while similar situations recorded in other major ανταγωνισμό που συναντάται στις σύγχρονες αγορές, οι οποίες GLASS at the same period, while similar situations were recorded in other major cities in Western countries, by other Researchers. cities in Western countries, byσυνεχείς other Researchers. γεννούν την ανάγκη αλλαγές στον τρόποand προβολής και Since then, the issueγια has preoccupied several scholars for its more Since then, the issue has several below, scholars andthe for various its more διάθεσης των προϊόντων. comprehensive approach arepreoccupied being summarized from comprehensive approach being summarized from the various interpretations of the phenomenon of gentrification, thebelow, following: Στη χώρα μας,για τηare Φορολογική μεταχείριση μισθωμάτων που interpretations of the phenomenon of gentrification, the following: In a sense, the phenomenon is due toδικαιωμάτων a trend of a new category of socialμε groups καταβάλλονται για τη χρήση (franchising) τις to “return” to the city, leaving the purlieus for several reasons: high costs in money διατάξεις της παραγράφου 1 του άρθρου 38 του ν. 4172/2013 ορίζεται and time to travel from the purlieus to downtown, where work place is, lack of the η έννοια των δικαιωμάτων για σκοπούς φορολογίας εισοδήματος. termat comes from Sociologist Ruth GLASS, 1912-1940. Ruth search GLASS for wasbetter born in sense1.ofThe safety the distributed residencies outside town centres, την ΠΟΛ. εγκύκλιο δόθηκαν γιαentitled: την Berlin,Με where she made1042/2015 her first studies. In 1932 she publishedδιευκρινίσεις, an important study services of health, education, entertainment “at the heart of the city”, (possibly) Youthφορολογική Unemployment.μεταχείριση The same year she left Germany and after continuous movements for ορθή του εισοδήματος από μερίσματα, τόκους lower living cost of, in “withdrawal” from private access markets, etc.where studies and research Geneva, Prague, London and car Neweasier York she came to back to London, in According 1943 she published studies regarding cityphenomenon planning. In 1950 sheto became teacher in the to another approach, the is due a systematic and University College of London, where she continued her social research. Her public action and 1 long-term informal effort by organized groups, manufacturers, brokers of buying ΠΟΛ her work are1029-2/3/2017 characterized by a passion for justice. See also: COLLINS ENGLISH DICTIONARY. 2 and selling realCOLLINS estate, etc., for theCodepreciation initially of part of the urban web, in https://el.wikipedia.org/wiki/Franchising 10th edit. Wil. SONS AND Ltd. London 2009. WIKIPEDIA: The Free Encyclopedia: G. ALEXANDRI: http://www.uncanny.net/ wetzel/gentry.htm a Gentrification: variety of ways, in order Abstract. to achieve the “assisted”, “voluntary”, (actually
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GENTRIFICATION Definition, Types of Intervention, Definition, of intervention, ConcernsTypes of Gentrification Concerns
και δικαιώματα μετά την έναρξη ισχύος των διατάξεων του νέου Κ.Φ.Ε3. Ειδικότερα, διευκρινίστηκε ότι σε περίπτωση μικτών συμβάσεων που περιλαμβάνουν αμοιβές για την παροχή άλλων υπηρεσιών και καταβολή δικαιωμάτων, θα πρέπει να γίνεται επιμερισμός των ποσών που αφορούν τα δικαιώματα, με βάση τα οριζόμενα στην υπόψη σύμβαση, ή με βάση λοιπά διαθέσιμα στοιχεία George-Sp. C. ATHANASOPOULOS που να τεκμηριώνουν επαρκώς By τονMr.όποιο επιμερισμό (π.χ. υπηρεσίες Harvard University, Graduate School of Design, Student, (franchising, managementfees οι οποίες δεν είναι δικαιώματα). By Mr. George-Sp. C. ATHANASSOPOULOS Architect Με τις διατάξεις του άρθρου 22 Student του ν.4172/2013, τίθεται ο of the School of Architecture γενικός κανόνας για την έκπτωση των επιχειρηματικών δαπανών. Technical University of Crete Ειδικότερα, ορίζεται ότι, κατά τον προσδιορισμό του κέρδους από 1. Introductory approach: Defining the concept επιχειρηματική δραστηριότητα των φυσικών προσώπων που 1. Introductory approach: Defining the concept (444 BC - 370 BC, Athens), ANTISTHENIS, the ancient Greek philosopher, αποκτούν εισόδημα από επιχειρηματική δραστηριότητα, καθώς και ANTISTHENIS, the ancient Greek philosopher, (444 BC -“principle”: 370 BC, Athens), among other wise heritage heκαι left us, he established a great the τωννομικών προσώπων νομικών οντοτήτων, επιτρέπεται η among other wise heritage he leftthe us,definition he established a greatof“principle”: the acquisition of knowledge starts with of the content concepts. έκπτωση όλων των δαπανών, οι definition οποίες πληρούν αθροιστικά τα acquisition of knowledge starts with the the content of concepts. Based, therefore, on this “principle” in a first, if of not final, approach, the term ακόλουθα κριτήρια, με την επιφύλαξη των διατάξεων του άρθρου 23 1 (and urban Based, therefore, on this “principle” is inindicated a first, if (in notthe final, approach, the term gentrification) area of Planning) (or gentrification 1 (and urban και της παραγράφου 4 του άρθρου 48, αναφορικά με τις δαπάνες που gentrification gentrification) is indicated (in the area of Planning) (or Sociology as well), as the “refining” of a city area, the removal from this, (in various κατά ρητή διατύπωση του νόμου δεν εκπίπτουν από τα ακαθάριστα Sociology as well), as the “refining” of a city area, the removal from this, (in various ways), of social groups, usually of low-income and the placement there of artists, ways), of social groups, usually of low-income and thethis placement of artists, έσοδα των επιχειρήσεων. Ειδικότερα, εκπίπτουν οι δαπάνες που: the operation of art galleries, restaurants, etc. However “change”,there regardless of the operation of art galleries, restaurants, etc. However this “change”, regardless whateverα) other consequences has, προς resultsτοalso rising of land prices (and the πραγματοποιούνται συμφέρον της επιχείρησης ήof whatever other consequences has, results alsoτης. rising of land prices (and the potential relative speculation). κατά τις συνήθεις εμπορικές συναλλαγές potential relative speculation). The term gentrification is found at first in the UK in early η 1960s it refers to β) αντιστοιχούν σε πραγματική συναλλαγή, αξίαand της οποίας The term gentrification iswealthy found atpeople first in the UK in early 1960s and itareas refersofto theδεν then observed trend of to buy property in poor κρίνεται κατώτερη ή ανώτερη αγοραίας, στη βάσηareas τωνof the then observed trend wealthy peopleτης to there buy property in poor London, upgrade them, stay of themselves sometimes and thus old residents are στοιχείων που διαθέτει η Φορολογική Διοίκηση. London, upgrade them, stay themselves sometimes there and thus old residents are being indirectly “squeezed”. γ) εγγράφονται στα λογιστικά αρχεία (βιβλία) επιχείρησης being indirectly “squeezed”. A description of this phenomenon is included in the work ofτης Sociologist Ruth την περίοδο που πραγματοποιούνται και αποδεικνύονται με A description of this phenomenon is included in the work of Sociologist Ruth GLASS at the same period, while similar situations were recorded in other major 4 GLASS at the same period, while similar situations were recorded in other major κατάλληλα cities in Westernδικαιολογητικά countries, by other. Researchers. cities countries, bypreoccupied other Researchers. Since then, the issue has several scholars and forσύμβαση its more Ηin Western σύμβαση δικαιόχρησης (franchising), αποτελεί Since then, the issue has preoccupied several scholars and for its που more comprehensive approach are being summarized below, from the various διαρκούς συνεργασίας μεταξύ δύο ανεξάρτητων επιχειρήσεων, comprehensive approach are being summarized below, from the various interpretations the phenomenon of gentrification, the following:προϊόντων ή αποτελεί απόofοικονομική άποψη μέθοδο προωθήσεως interpretations of the phenomenon of gentrification, thecategory following: In a sense, the phenomenon is due to a trend of a new of social groups υπηρεσιών, στο πλαίσιο της οποίας η μία επιχείρηση (δικαιοπάροχος ή to “return” to the city, leaving the purlieus for several reasons: high costs in money δότης, franchisor) παραχωρεί στην άλλη (δικαιοδόχο ή λήπτρια, and time to travel from the purlieus to downtown, where work place is, lack of the franchisee), ορισμένο ή αόριστο και έναντι άμεσου ή έμμεσου 1.of The termγια from Sociologist Ruthχρόνο GLASS, 1912-1940. Ruth GLASS wasbetter born in sense safety atcomes the distributed residencies outside town centres, search for Berlin, where she ανταλλάγματος, made her first studies. το In 1932 she published an important study entitled: οικονομικού δικαίωμα εκμεταλλεύσεως του services of health, education, entertainment “at the heart of the city”, (possibly) Youth Unemployment. The same year she left Germany and after continuous movements for αποκαλούμενου ή πακέτου δικαιόχρησης προς τον lower living cost of,συνόλου “withdrawal” from private access markets, etc.της studies and research in Geneva, Prague, London and car Neweasier York she came to back toσκοπό London, where in According 1943 sheσυγκεκριμένου published studies regarding cityphenomenon planning. In sheto became teacher in the πώλησης τύπουthe προϊόντων ή 1950 παροχής σε to another approach, is due aυπηρεσιών systematic and University informal College of London, where she continued her social research. brokers Her public and long-term effort by organized groups, manufacturers, ofaction buying her work are characterized by a passion for justice. See also: COLLINS ENGLISH DICTIONARY. and selling realCOLLINS estate, etc., for theCodepreciation initially of part of the urban web, in 10th edit. Wil. SONS AND Ltd. London 2009. WIKIPEDIA: The Free Encyclopedia: 3 Ν.4172/2013 G. ALEXANDRI: Abstract. http://www.uncanny.net/ wetzel/gentry.htm a Gentrification: variety of ways, in order to achieve the “assisted”, “voluntary”, (actually 4
https://www.taxheaven.gr/laws/circular/view/id/25726
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GENTRIFICATION Definition, Types of Intervention, Definition, of intervention, ConcernsTypes of Gentrification Concerns
τελικούς χρήστες. Σαν πακέτο δικαιόχρησης, νοείται ένα σύνολο δικαιωμάτων βιομηχανικής ή πνευματικής ιδιοκτησίας, τα οποία αφορούν σήματα, επωνυμίες, διακριτικά γνωρίσματα καταστημάτων, πρότυπα χρήσεως, σχέδια, ευρεσιτεχνίες, υποδείγματα και τεχνογνωσία, και έτερων συμβατικών δικαιωμάτων, όπως είναι αυτά της προμήθειας προϊόντων από συγκεκριμένους παραγωγούς, της By Mr. George-Sp. C. ATHANASOPOULOS χρήσης και της εκμετάλλευσης καταστημάτων και εξοπλισμού. Μέσω Harvard University, Graduate School of Design, της σύμβασης δικαιόχρησης ο λήπτης αυτής εντάσσεται σε έναStudent, ενιαίο By Mr. George-Sp. C. ATHANASSOPOULOS Architect σύστημα διανομής, το οποίο χαρακτηρίζεται από υψηλό βαθμό Student of the School of Architecture ομοιομορφίας προς τα έξω των επιχειρήσεων (καταστημάτων), οι Technical University of Crete οποίες είναι ενταγμένες στο ίδιο σύστημα δικαιόχρησης. Η σύμβαση 1. Introductoryπεριέχει approach:στοιχεία Defining the concept δικαιόχρησης περισσότερων συμβάσεων, όπως 1. Introductory approach: Defining the concept 5 ANTISTHENIS, the ancient Greek philosopher, (444 BC BC, Athens), ανεξαρτήτων μίσθωσης προσοδοφόρου αντικειμένου , παροχής- 370 ANTISTHENIS, the ancient Greek philosopher, (444 BC -“principle”: 370 BC, Athens), among other wise heritage he left us, he established a great the 6 υπηρεσιών (άρθρα 648 επ. ΑΚ) και εντολής . among other wise heritage he leftthe us,definition he established a greatof“principle”: the acquisition of knowledge starts with of the content concepts. Η εκπλήρωση των προβλεπόμενων στη the σύμβαση δικαιόχρησης acquisition of knowledge starts with theindefinition content of concepts. Based, therefore, on this “principle” a first, if of not final, approach, the term εκατέρωθεν υποχρεώσεων προϋποθέτει μάλιστα τη σύναψη 1 (and Based, therefore, on this “principle” inindicated a first, if (in not final, approach, the term urban gentrification) is the area of Planning) (or gentrification 1 ειδικότερων εκτελεστικών συμβάσεων,όπως π.χ. της πώλησης του gentrification (and urban gentrification) is indicated (in the area of Planning) (or Sociology as well), as the “refining” of a city area, the removal from this, (in various αναγκαίου εξοπλισμού για τη λειτουργία του συγκεκριμένου Sociology as well), as the “refining” of a city area, the removal from this, (in various ways), of social groups, usually of low-income and the placement there of artists, ways), of social groups, usually of low-income and thethis placement there of artists, καταστήματος, της προμήθειας των εμπορευμάτων και the operation of art galleries, restaurants, etc.συμβατικών However “change”, regardless of the operation of art galleries, restaurants, etc. However this “change”, regardless whatever has, results also of land prices πρώτων other υλών.consequences Τόσο η αναγκαιότητα τηςrising κατάρτισης, όσο (and και the τοof whatever other consequences has, results also εκτελεστικών rising of land prices (and the potential relative speculation). ειδικότερο περιεχόμενο των προειρημένων συμβάσεων potential relative speculation). The term gentrification is found at first in the UK in early 1960s and it refers to δύνανται να καθορισθούν μόνον ενόψει των συγκεκριμένων αναγκών The term gentrification iswealthy found atpeople first in the UK in early 1960s and itareas refers to the then observed trend of to buy property in poor of 7Η που προκύπτουν στο πλαίσιο της people συνεργασίας μεταξύ των μερών. the then observed trend of wealthy to buy property in poor areas of London, upgrade them, stay themselves sometimes there and thus old residents are πλειονότητα τωνthem, συμβάσεων franchisee προβλέπει από London, upgrade stay themselves sometimes there andτην thusπληρωμή old residents are being indirectly “squeezed”. τον λήπτη (franchisee) στον δότη (franchisor) χρηματικών ποσών κατά being indirectly “squeezed”. A description of this phenomenon is included in the work of Sociologist Ruth τακτά χρονικά διαστήματα, όλη τη διάρκεια τους A description ofperiod, this phenomenon is situations included inwere the της workσυμβατικής of Sociologist Ruth GLASS at the same whileκαθ' similar recorded in other major GLASS at the same period, while similar situations were recorded in other major σχέσης, με τη μορφή ποσοστών συνήθως επί του κύκλου εργασιών της cities in Western countries, by other Researchers. cities in Western countries, byκαταβαλλομένων other Researchers. Since then,του the issue has preoccupied several its more επιχείρησης λήπτη σεscholars μηνιαίαand ή for τριμηνιαία Since then, the issue has preoccupied several scholars and for its more 8 comprehensive approach are being summarized below, from the various βάση . comprehensive approach are being summarized below, from the various interpretations of the phenomenon gentrification, theαπό following: Όπως είχε γίνει δεκτό απόofτην ΑΑΔΕ, πριν την έναρξη ισχύος interpretations of the phenomenon of gentrification, the following: a sense, the phenomenon is due toμεa trend of a new category ofεγκύκλιο social groups τουInν.4172/2013 και ειδικότερα την ΠΟΛ. 1142/1997 με to “return” to the city, leaving the purlieus for several reasons: high costs in money την οποία δόθηκαν διευκρινίσεις για την ορθή εφαρμογή των and time to travel from the purlieus to downtown, where work place is, lack of the διατάξεων του ν.2459/1997 με τον τροποποιήθηκαν διατάξεις 1.of The term from Sociologist Ruthοποίο GLASS, 1912-1940. Ruth search GLASS wasbetter born in sense safety atcomes the distributed residencies outside town centres, for Berlin, where she made her first studies. In 1932 she published an important study entitled: services of health, education, entertainment “at the heart of the city”, (possibly) Youth5Unemployment. The same year she left Germany and after continuous movements for άρθρα 638of, επ.“withdrawal” ΑΚ lower living cost from private car easier access to markets, etc. studies 6 and research in Geneva, Prague, London and New York she came back to London, where άρθρα 713 επ. ΑΚstudies in According 1943 she published regarding cityphenomenon planning. In 1950 sheto became teacher in the to another approach, the is due a systematic and 7 University College of London, where she continued her social research. Her public action and ΠΠρΠατρ 578/2015. long-term informal effort by organized groups, manufacturers, brokers of buying 8 her work characterized by a passion for justice. See also: COLLINS ENGLISHέκδ. DICTIONARY. Δ.areΚωστάκης, Νομική και Επιχειρηματική Διάσταση, Νομική and selling realCOLLINS estate,franchising: etc., for theCo depreciation initially of part of the urban web, in 10th edit. Wil. SONS AND Ltd. London 2009. WIKIPEDIA: The Free Encyclopedia: Βιβλιοθήκη 1998, σελ. 66 επ.). G. ALEXANDRI: http://www.uncanny.net/ wetzel/gentry.htm a Gentrification: variety of ways, in order Abstract. to achieve the “assisted”, “voluntary”, (actually
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GENTRIFICATION Definition, Types of Intervention, Definition, of intervention, ConcernsTypes of Gentrification Concerns του προγενέστερου Κ.Φ.Ε. (ν.2238/1994), αν ο δικαιοπάροχος είναι By Mr. George-Sp. C. ATHANASOPOULOS ταυτόχρονα και προμηθευτής των πωλούμενων από τον δικαιοδόχο Harvard University, Graduate School of Student, εμπορευμάτων, τότε δεν μπορεί να εκπέσει φορολογικά Design, καμία δαπάνη By Mr. George-Sp. C. ATHANASSOPOULOS Architect για τη χρήση των παραπάνω δικαιωμάτων, αφού η προώθηση των Student of the School of Architecture πωλήσεων του μισθωτή ωφελεί -έστω και έμμεσα -τον εκμισθωτή. Technical University of Crete Συνεπώς, δεν διακρίνεται η αμοιβή για τη χρήση του δικαιώματος 1. Introductory approach: Defining the concept (franchising) προς τον δικαιοπάροχο από εκείνες που αφορούν στην 1. Introductory approach: Defining the concept (444 BC - 370 BC, Athens), ANTISTHENIS, the ancient Greek philosopher, προμήθεια των εμπορευμάτων, καθόσον αυτή ενσωματώνεται στο ANTISTHENIS, the ancient Greek philosopher, BC -“principle”: 370 BC, Athens), among other wise heritage he left us, he established(444 a great the κόστος των εμπορευμάτων. among other wise heritage he leftthe us,definition he established a greatof“principle”: the acquisition of knowledge starts with of the content concepts. Κατ ακολουθία των ανωτέρω και δεδομένου ότι στην acquisition of knowledge starts with thein definition the content of περίπτωση concepts. Based, therefore, on this “principle” a first, if of not final, approach, the term σύμβασης δικαιόχρησης (franchising) όπου στον δικαιοπάροχο, ο 1 (and urban Based, therefore, on this “principle” inindicated a first, if (in not final, approach, the term gentrification) is the area of Planning) (or gentrification 1 οποίος τυγχάνει να“refining” είναι ofκαι του δικαιοδόχου, gentrification (and urban gentrification) isarea, indicated (in the areathis, of Planning) (or Sociology as well), as the a cityπρομηθευτής the removal from (in various καταβάλλονται εκτός από τα μισθώματα για τη χρήση δικαιωμάτων τα Sociology as well), as the “refining” of a city area, the removal from this, (in various ways), of social groups, usually of low-income and the placement there of artists, ways), of social groups, usually of low-income and thethis placement there of artists, οποία ενσωματώνονται στο κόστος των πωλούμενων εμπορευμάτων the operation of art galleries, restaurants, etc. However “change”, regardless of the operation of art galleries, restaurants, etc. However this “change”, regardless whatever otherγια consequences results also risingτων of land prices (andπου theof και αμοιβές τη χρήσηhas, των επωνυμιών προϊόντων whatever other consequencesκαι has, rising of land ανήκαν prices (and the potential relative εμπορεύεται ο speculation). δικαιοδόχος ταresults οποίαalso μέχρι πρότινος κατά potential relative speculation). The term gentrification is found at first in the UK in early 1960s and it refers κυριότητα σε τρίτη εταιρεία, υπερισχύει και στην περίπτωση αυτή to η The term gentrification iswealthy found atpeople first in the UK in early 1960s and itareas refersofto the then observed trend of to buy property in poor έννοια του franchising, καθόσον η καταβολή των υπόψη ποσών the then observed trend wealthy sometimes people to there buy property in poor areas London, upgrade them, stay of themselves and thus old residents areof εντάσσεται στο πλαίσιο της ευρύτερης επιχειρηματικής συνεργασίας London, upgrade them, stay themselves sometimes there and thus old residents are being indirectly “squeezed”. μεταξύ δύο ανεξάρτητων επιχειρήσεων με σκοπό την πώληση being indirectly “squeezed”. A description of this phenomenon is included in the work of Sociologist Ruth συγκεκριμένου τύπου προϊόντων παροχής υπηρεσιών σεother τελικούς A description ofperiod, this phenomenon isήsituations included inwere the work of Sociologist Ruth GLASS at the same while similar recorded in major GLASS at the same period, while similar situations were recorded in other major χρήστες. cities in Western countries, by other Researchers. cities in Western countries, by other Researchers. Since then, the issueτα has preoccupied severalκαταβάλλονται scholars and forπρος its more Κατά συνέπεια, όποια δικαιώματα τον Since then, the issue has preoccupied several scholars and for its more comprehensive approach are being summarized below, from the various δικαιοπάροχο (franchisor) - προμηθευτή για τη χρήση των επωνυμιών, comprehensive approach are being summarized from the various interpretations of the phenomenon of gentrification, thebelow, following: αποτελούν μέρος των μισθωμάτων για τη χρήση δικαιωμάτων interpretations of the phenomenon of gentrification, the following: In a sense, the is due to a trend of a new category of social groups (franchisee) τα phenomenon οποία ενσωματώνονται στοκόστος των εμπορευμάτων to “return” to the city, leaving the purlieus for several reasons: high costs in money που λαμβάνει από τον προμηθευτή. and time to travel from the purlieus to downtown, where work place is, lack of the Από όλα όσα αναφέρθηκαν συνάγεται ότι for οι better κάθε The term from Sociologist Ruthπαραπάνω GLASS, 1912-1940. Ruth search GLASS was born in sense1.of safety atcomes the distributed residencies outside town centres, Berlin, where she madeδικαιωμάτων her first studies.(είτε In 1932 sheμισθώματα published an important study entitled: είδους καταβολές για είτε για τη χρήση services of health, education, entertainment “at the heart of the city”, (possibly) Youth Unemployment. The same year she left Germany and after continuous movements for των επωνυμιών των εμπορευμάτων) εκπίπτουν από ταmarkets, ακαθάριστα lower living cost of, in “withdrawal” from private car access etc.where studies and research Geneva, Prague, London and Neweasier York she came to back to London, in According 1943του she δικαιοδόχου published studies regarding cityphenomenon planning. 1950 sheto became teacher in the έσοδα (franchisee) μέσω τουInκόστους πωληθέντων με to another approach, the is due a systematic and University College of London, where she continued her social research. Her public action and long-term informal effort organized manufacturers,Συμπερασματικά brokers of buying τις προϋποθέσεις του by άρθρου 22 groups, του ν.4172/2013. her work are characterized by a passion for justice. See also: COLLINS ENGLISH DICTIONARY. and selling realCOLLINS estate,δυνατή etc., for the initially of part of the urban web,σε in 10th edit.δεν Wil. SONS AND Ltd. Londonτων 2009. WIKIPEDIA: The Free Encyclopedia: λοιπόν, είναι ηCodepreciation έκπτωση αντίστοιχων δαπανών Gentrification: G. ALEXANDRI: Abstract. http://www.uncanny.net/ wetzel/gentry.htm aπερίπτωση variety of ways, in order to achieve the “assisted”, “voluntary”, (actually έκδοσης χωριστού στοιχείου για τα δικαιώματα αυτά. 252197 11