Έλεγχος του Κυπριακού Επενδυτικού Προγράμματος, Ειδική Έκθεση αρ. ΥΠΕΣ/01/2022 (Audit of the Cyprus Investment Programme, Special Report ΥΠΕΣ/01/2022)

Audit Office special report ΥΠΕΣ/01/2022 on the CIP (22 Aug 2022, 192 pp., Greek). Summary and ch. 2: 3,517 investors and 3,810 family members naturalised 2007-31.7.2021, approvals and applications per year (charts p. 29, already rows) plus mean/median days to approval by year and a processing-speed pie chart (p. 30); timeline of decisions and thresholds; earlier Audit Office reports (casino 27, company A 64, Ayia Napa 8). Ch. 4: findings withheld from the Council of Ministers and approvals despite unmet criteria, by year 2013-2021 (table p. 10); executives, family members, residence, good character, economic criteria; about 1,000 applications 2014-2016 (775 collective); 250 investors approved after 18.8.2020 (p. 44; p. 16 says 233), approvals after the 2020 Regulations with contributions not charged (84 files, about EUR 14m; earlier row EUR 25m+), samples of 7, 20 and 5 persons (Ayia Napa marina); monitoring: name changes (116), property contracts cancelled (759 investors, EUR 1.09bn) and still unregistered (1,938 investors, EUR 3.95bn; 1,914 and EUR 3.5bn in the text); reduced 5% VAT on 1,298 homes by floor area (VAT at 19% and 5%, loss EUR 204m, already a row), top-10 homes, double uses; conclusions. Annex 1 (pp. 153-189, scanned, OCR) reproduces ch. 2 of the inquiry's interim report: per-decision criteria and naturalisation tables (rows that repeat the inquiry's figures not repeated; programme totals and criteria not yet in the dataset added). Annex 2 (pp. 190-192): per-investor list of invoices and receipts for the 20-person sample (case table, not transcribed). Duplicate tables (pp. 20-23 repeated on pp. 139-142) recorded once. Not recorded: single-case details and the top-10 VAT rows (the ten rows add to 5,283,019 vs printed total 4,914,238; total recorded with a note). Conflicts kept as separate rows with notes: 250 vs 233 approvals after Aug 2020; 1,938 vs 1,914 investors and EUR 3.95bn vs 3.5bn for unregistered contracts.