Article 6
Terms, conditions and restrictions concerning the provision of aids

(d) The concurrence of prerequisites under (b) and (c) above shall be certified by relevant approval of the Athens or Thessaloniki Organisations within their ju-risdiction, or of the Regional Authorities of the Ministry of Environment, Physical Planning and Public Works, with respect to other areas of Greece. Such approval as well as the relevant licence issued by the Ministry of Transport and Communications must accompany applications seeking eligibility for investment grants herein concerning the establishment of such car park.
25. Terms, conditions and restrictions on the appli-cation of aids herein to investments and/or equipment leasing programs of undertakings producing electricity from mild forms of energy, or undertakings for the co-production of electricity and heat, under instance (b) of para. 1, article 3. Additionally, terms, conditions and restrictions on the application of aids to investments and/or equipment leasing programs of mining under-takings and undertakings quarrying, treating and, in general, utilising industrial minerals under instances (g) and (h) of para. 1, article 3.
a. Applications seeking eligibility for aided invest-ments and/or equipment leasing programs concerning electricity production or co-production of electricity and heat must be accompanied by the relevant li-cence of establishment approved by the Ministry of Development, pursuant to the legislation in force.
b. For investments and equipment leasing programs of mining undertakings and undertakings quarrying, treating and, in general, utilising industrial minerals under instances (g) and (h) of para. 1, article 3, the General Secretariat for Energy of the Ministry of De-velopment shall issue its opinion on the validity of ownership rights, royalties and operational licence within a (1) month from the dispatch of the investment and/or program file.
26. Terms, conditions and restrictions on the appli-cation of aids herein to investments and/or equipment leasing programs concerning the relocation of manu-facturing or farming, livestock or fishery undertakings under instances (a) and (i) of para. 1, article 3, respec-tively.
In order for the application of the grant and interest subsidy or leasing subsidy, the validity of the estab-lishment and operation licence of the relocated under-taking shall expire irrevocably upon issue of the deci-sion on the completion of the investment and/or equipment leasing program; no identical or similar li-cence may be issued for the abandoned location, as certified by a relevant document of the Ministry of De-velopment or Ministry of Agriculture, accordingly. In order for the tax allowance and/or interest subsidy to be applicable, such document has to be produced to the competent Public Revenue Department and Dis-bursement Service, before the tax-free reserve starts to be formed or the interest subsidy to be paid.
27. Terms, conditions and restrictions on the appli-cation of tax allowance to investments and/or equip-ment leasing programs.
(a) The tax-free reserve of the allowance shall be computed on the net profits, declared in the duly sub-mitted income tax return, as they ensue from the books kept and appear in the balance sheet, resulting from the organisation's activities, whether they come under this law or not and regardless of the area where they are undertaken, after deducting amounts for the formation of the ordinary reserve and profits of the fi-nancial year distributed or withdrawn by the partners or the businessperson. For undertakings keeping books under Category B of the Code of Taxation Documents, tax allowance shall apply to the net prof-its declared in the initial tax return, after deduction of withdrawals.
(b) It shall be established by the profits of the ac-counting period during which the investment or the equipment leasing shall be made. In case of an appli-cation seeking eligibility of the investment for tax al-lowance and interest subsidy under para. 24 of article 8, the tax-free reserve shall also be formed by the profits of the accounting period during which the in-vestment shall be effected, provided that the relevant ascertaining eligibility act under instance (b) of para. 24, article 8, has been issued. If insufficient or no prof-its are earned in such accounting year, the tax-free reserve shall be formed by the profits of the subse-quent accounting periods -no more than ten- until the percentage on the value of the aided investment and/or leased equipment is covered.
(c) Especially in the case of investments and/or equipment leasing programs the implementation of which shall last longer than one accounting period, the tax-free reserve may be formed by the profits of every accounting period, for the amount of investment ex-penses incurred gradually every year and/or the leas-ing payments of the equipment leased yearly, pro-vided that the investment and/or program shall be completed in five years after their commencement.
(d) The tax-free reserve shall appear under separate accounts in the account books of the undertaking.

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