[Όλα τα άρθρα του Νόμου 3525 / 26.1.2007]
Πολιτιστική Χορηγία
Άρθρο 2
Διάκριση από συγγενείς έννοιες
Η πολιτιστική χορηγία διακρίνεται από τις ακόλουθες έννοιες, που δεν εμπίπτουν στο πεδίο εφαρμογής του παρόντος νόμου:
- από τη «δωρεά», η οποία αποτελεί παροχή στον δωρεοδόχο ενός περιουσιακού αντικειμένου, χωρίς οποιοδήποτε αντάλλαγμα ή αντιστάθμισμα,
- από την «επιχορήγηση», η οποία αποτελεί καταβολή από το Δημόσιο χρηματικής ενίσχυσης σε νομικά πρόσωπα δημοσίου ή ιδιωτικού δικαίου, αστικές μη κερδοσκοπικές εταιρείες κ.λπ., για την πραγματοποίηση συγκεκριμένου έργου ή προγράμματος,
- από τη «διαφήμιση», η οποία αποτελεί παρουσίαση στο κοινό προϊόντων ή υπηρεσιών και προβολή των πλεονεκτημάτων τους, με σκοπό την παρακίνηση του κοινού να αποκτήσει τα διαφημιζόμενα προϊόντα ή υπηρεσίες,
- από την «προώθηση πωλήσεων», η οποία αποτελεί κάθε δραστηριότητα, στο πλαίσιο της εμπορικής επικοινωνίας, με στόχο την αύξηση της πώλησης προϊόντων ή υπηρεσιών, με τρόπους άλλους πλην της διαφήμισης, οι οποίοι κατά κανόνα βασίζονται στην προσωπική επαφή με τον καταναλωτή, όπως προσφορές, διαγωνισμοί, εκδηλώσεις.
Άρθρο 12
Έκπτωση πολιτιστικών χορηγιών από το εισόδημα
1. Το χρηματικό ποσό ή η αξία της παροχής μετά από χρηματική αποτίμηση αυτής από ειδική εκτιμητική επιτροπή, που προσφέρεται ως πολιτιστική χορηγία, σύμφωνα με τις διατάξεις του παρόντος νόμου, εκπίπτει εξ ολοκλήρου από το φορολογητέο εισόδημα του φορολογουμένου ή τα ακαθάριστα εισοδήματα της επιχείρησης που προσέφεραν τη χορηγία. Το αφαιρούμενο συνολικό ποσό δεν μπορεί να υπερβαίνει το τριάντα τοις εκατό (30%) του συνολικού φορολογούμενου εισοδήματος ή των καθαρών κερδών που προκύπτουν από τα βιβλία της επιχείρησης που προσέφερε τη χορηγία.
RESEARCH AT AIOLOU ST. | ATHENS | 20080528
[ελληνικά]
Video on the spot
The research was actualized by the students Anna Saroukou, Tonia Stefanatou, Niki Skila.
Giorgos Bakolas video taped the research proceedure.
Video on the spot
The research was actualized by the students Anna Saroukou, Tonia Stefanatou, Niki Skila.
Giorgos Bakolas video taped the research proceedure.
WARNING! THE FOLLOWING MESSAGE IS AN ADVERTISEMENT*
[ελληνικά]
* Communication through the use of slogans constitutes a way of communication imposed by advertisement. Thus the power of advertisement is great, as slogans are now the main way of interaction in all levels of society. The vindication of a different quality in communication may be considered as Anti-Advertising, contradicting the attempt to create slogans from another starting point, or by deconstructing the existing ones. It is a vindication of a form of communication for which the analysis of the complexity of human existence and social behaviour will be required, through circuitous speech. Slogans and promotional speech constantly form an accelerating environment of falsehood, which is tumbling humanity towards the direction it rose from. Analytical language, when produced as well as comprehended, forms a decelerating environment of knowing oneself and others, which exclusively has the ability to boost humans to evolve.
* Communication through the use of slogans constitutes a way of communication imposed by advertisement. Thus the power of advertisement is great, as slogans are now the main way of interaction in all levels of society. The vindication of a different quality in communication may be considered as Anti-Advertising, contradicting the attempt to create slogans from another starting point, or by deconstructing the existing ones. It is a vindication of a form of communication for which the analysis of the complexity of human existence and social behaviour will be required, through circuitous speech. Slogans and promotional speech constantly form an accelerating environment of falsehood, which is tumbling humanity towards the direction it rose from. Analytical language, when produced as well as comprehended, forms a decelerating environment of knowing oneself and others, which exclusively has the ability to boost humans to evolve.
WARNING! THE FOLLOWING TEXT IS AN ADVERTISEMENT
[ελληνικά]
> Advertisement employs the most capable artists for a lot of money.
> Advertisement appeals to the masses and forms ideals of ethics and aesthetics for the society.
> Advertisement teaches aesthetics and ethics.
> Advertisement produces and projects the modern version of "Venus of Milos" and "Praksiteles' Hermes" on a daily basis.
> Advertisement is the prevailing form of art.
> Advertisement is guided by - but also guides- the prevailing ideology.
> Advertisement is propaganda.
IF 'Anti-Advertising' exists only in contradiction to the prevailing term advertisement-Propaganda', then its existence is meaningless.
A different type of advertisement-propaganda should not criticize the existing ethics and aesthetics. However, starting from zero, it has every reason to produce ethics and asthetics anew and work systematically and methodically to impose them upon society.
Advertisement - Propaganda aiming at the emergence of views that are randomly or deliberately displaced due to the momentum of human senselessness and weakness, has every reason to exist.
Few examples of displaced views
> War is an act of murder on a massive scale and must be judged as a crime along with the products of its industry.
> Obsession for power and wealth should not be rewarded by society as an ideal of human behaviour. On the contrary, it should be dealt with as a severe type of mental illness to which society must find ways to protect itself.
> The Human Race is not Nature's absolute purpose. Humans are animal species. The percentage of 99% of beings that have set foot on this planet is extinct. The Human race might share the same fate.
> The Human mind is finite. We think we know everything plainly because we think that whatever we are capable of knowing, is everything.
> We are fools and we act as such and make things worse by doing nothing to improve our state.
> Achievements on the Human thought are not and have never been collectively owned by the human beings. This could only happen if these achievements became the central axis of education.
> Intellectual achievements that are not enacted are as though they have never existed. These achievements are either lost forever, or they remain inside the drawers of researchers and away from any social act.
> The Human Race keeps moving on the basis of the teachings by religious mythologies.
> Advertisement employs the most capable artists for a lot of money.
> Advertisement appeals to the masses and forms ideals of ethics and aesthetics for the society.
> Advertisement teaches aesthetics and ethics.
> Advertisement produces and projects the modern version of "Venus of Milos" and "Praksiteles' Hermes" on a daily basis.
> Advertisement is the prevailing form of art.
> Advertisement is guided by - but also guides- the prevailing ideology.
> Advertisement is propaganda.
IF 'Anti-Advertising' exists only in contradiction to the prevailing term advertisement-Propaganda', then its existence is meaningless.
A different type of advertisement-propaganda should not criticize the existing ethics and aesthetics. However, starting from zero, it has every reason to produce ethics and asthetics anew and work systematically and methodically to impose them upon society.
Advertisement - Propaganda aiming at the emergence of views that are randomly or deliberately displaced due to the momentum of human senselessness and weakness, has every reason to exist.
Few examples of displaced views
> War is an act of murder on a massive scale and must be judged as a crime along with the products of its industry.
> Obsession for power and wealth should not be rewarded by society as an ideal of human behaviour. On the contrary, it should be dealt with as a severe type of mental illness to which society must find ways to protect itself.
> The Human Race is not Nature's absolute purpose. Humans are animal species. The percentage of 99% of beings that have set foot on this planet is extinct. The Human race might share the same fate.
> The Human mind is finite. We think we know everything plainly because we think that whatever we are capable of knowing, is everything.
> We are fools and we act as such and make things worse by doing nothing to improve our state.
> Achievements on the Human thought are not and have never been collectively owned by the human beings. This could only happen if these achievements became the central axis of education.
> Intellectual achievements that are not enacted are as though they have never existed. These achievements are either lost forever, or they remain inside the drawers of researchers and away from any social act.
> The Human Race keeps moving on the basis of the teachings by religious mythologies.
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