This is the meaning given in the Λεξικό Λογιστικής με Όρους Χρηματοοικονομικής, Φορολογικής και Ελεγκτικής του Κων. Κάντζου

--------------------------------------------------
Note added at 14 hrs (2013-01-30 07:17:05 GMT)
--------------------------------------------------

See also:

http://www.gsis.gr/forologikos_odigos/xrisimes_plirofories/g...

http://greece4life.com/taxation-of-individuals


--------------------------------------------------
Note added at 16 hrs (2013-01-30 09:38:57 GMT)
--------------------------------------------------

Such expenses may be:
a) imputed, that is, expenses presumed to have been incurred by the taxpayer
on the basis, at first, of ownership or possession of certain assets, e.g. expenditure
on the basis of the paid or imputed rental (owner-occupancy) for a secondary
residence in Greece over 150 square meters, expenditure on the basis of ownership
or possession of a private passenger car or aircraft, etc.,
b) real expenses, that is, on the basis of the expenses for acquisition of
assets, granting of loans, donations, repayment of loans, etc.
It is clear that, in respect of residents abroad, a criterion for the application of
the aforesaid presumptions (imputed-real expenses) to them is either that the said
expenses are incurred in Greece or the object of the transaction, etc. is located in
Greece or services are rendered in Greece and, in general, that there is a relation, in
any manner, between the expense or its object and Greece.
Imputed versus actual income
Legal provisions designed to prevent tax evasion specify that individuals are taxed on their declared income or imputed income, whichever is highest. Income is imputed on the basis of living expenditure or acquisition of certain assets. The main factors considered in imputing income from living expenses or acquisitions are the engine size of owned motor vehicles, repayment of loans or credits, the purchase of real estate, the construction of buildings, the cost of operating pleasure boats, aircrafts and helicopters, rent paid and deemed rental income for primary residence exceeding 200 sq.m. and for a secondary residence exceeding 150 sq.m. in size, the construction maintenance and use of a swimming pool and similar expenditures.
Income thus imputed will constitute taxable income if it is more than 20% of the declared family income (that of the taxpayer, his spouse and his dependants), unless there is evidence that the difference between the imputed income and the declared income is covered by borrowing, or savings that have been taxed or exempted from tax in the past, from gifts which have been subjected to or exempted from gift tax, from income taxed abroad (or exempted) and imported to Greece, and the like.