{"id":1626,"date":"2016-05-17T12:44:10","date_gmt":"2016-05-17T12:44:10","guid":{"rendered":"https:\/\/taxblock.forthright.gr\/news\/nomos-ip-arith-4250-diikitikes-aploustefsis-katargisis-sigchonefsis-nomikon-prosopon-ke-ipiresion-tou-dimosiou-tomea-tropopiisi-diataxeon-tou-p-d-3181992-161-ke-lipes-rithmisis\/"},"modified":"2016-05-17T12:44:10","modified_gmt":"2016-05-17T12:44:10","slug":"nomos-ip-arith-4250-diikitikes-aploustefsis-katargisis-sigchonefsis-nomikon-prosopon-ke-ipiresion-tou-dimosiou-tomea-tropopiisi-diataxeon-tou-p-d-3181992-161-ke-lipes-rithmisis","status":"publish","type":"news-t","link":"https:\/\/taxblock.gr\/en\/news\/nomos-ip-arith-4250-diikitikes-aploustefsis-katargisis-sigchonefsis-nomikon-prosopon-ke-ipiresion-tou-dimosiou-tomea-tropopiisi-diataxeon-tou-p-d-3181992-161-ke-lipes-rithmisis\/","title":{"rendered":"\u039d\u039f\u039c\u039f\u03a3 \u03a5\u03a0’ \u0391\u03a1\u0399\u0398. 4250 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 – \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2, \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 – \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391’ 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2"},"content":{"rendered":"

\u039d\u039f\u039c\u039f\u03a3 \u03a5\u03a0’ \u0391\u03a1\u0399\u0398. 4250<\/strong><\/p>\n

\u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 – \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2, \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 – \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391’ 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2<\/strong><\/p>\n

(\u03a6\u0395\u039a \u0391’ 74\/26-03-2014)<\/strong><\/p>\n

\u039f \u03a0\u03a1\u039f\u0395\u0394\u03a1\u039f\u03a3 \u03a4\u0397\u03a3 \u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397\u03a3 \u0394\u0397\u039c\u039f\u039a\u03a1\u0391\u03a4\u0399\u0391\u03a3<\/strong><\/p>\n

\u0395\u03ba\u03b4\u03af\u03b4\u03bf\u03bc\u03b5 \u03c4\u03bf\u03bd \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03bf \u03bd\u03cc\u03bc\u03bf \u03c0\u03bf\u03c5 \u03c8\u03ae\u03c6\u03b9\u03c3\u03b5 \u03b7 \u0392\u03bf\u03c5\u03bb\u03ae:<\/strong><\/p>\n

\u039a\u0395\u03a6\u0391\u039b\u0391\u0399\u039f \u0391<\/strong><\/p>\n

\u039c\u0395\u0399\u03a9\u03a3\u0397 \u0394\u0399\u039f\u0399\u039a\u0397\u03a4\u0399\u039a\u03a9\u039d \u0392\u0391\u03a1\u03a9\u039d \u0391\u03a0\u039b\u039f\u03a5\u03a3\u03a4\u0395\u03a5\u03a3\u0395\u0399\u03a3 \u0394\u0399\u0391\u0394\u0399\u039a\u0391\u03a3\u0399\u03a9\u039d<\/strong><\/p>\n

\u0386\u03c1\u03b8\u03c1\u03bf 1. \u039a\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03ba\u03c5\u03c1\u03ce\u03c3\u03b5\u03c9\u03bd \u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd<\/strong><\/p>\n

1. \u03a4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 1 \u03c4\u03bf\u03c5 \u03bd. 2690\/1999 (\u0391’ 45) \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n

\u00ab\u039f\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03b1\u03c5\u03c4\u03bf\u03cd \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf, \u03c3\u03c4\u03bf\u03c5\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c4\u03bf\u03c0\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c5\u03c4\u03bf\u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b1 \u03ac\u03bb\u03bb\u03b1 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b1\u03bd \u03ac\u03bb\u03bb\u03c9\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b5\u03c0\u03b9\u03bc\u03ad\u03c1\u03bf\u03c5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2.\u00bb<\/p>\n

2. \u039f\u03b9 \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf\u03b9 3 \u03ba\u03b1\u03b9 4 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 11 \u03c4\u03bf\u03c5 \u03bd. 2690\/1999 (\u0391’ 45) \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b7 \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf\u03c2 2 \u03c4\u03bf\u03c5 \u03b9\u03b4\u03af\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n

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\u03b2. \u0394\u03b5\u03bd \u03c5\u03c6\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03b7 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c0\u03c1\u03c9\u03c4\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd<\/strong>, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c6\u03cd\u03bb\u03b1\u03be\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b4’ \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03c7\u03c1\u03ae\u03c3\u03b7, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b1’<\/strong> \u03ae \u03b5\u03c0\u03b9\u03ba\u03c5\u03c1\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c4\u03c9\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b1’ .
\n\u0391\u03bd\u03c4\u03af \u03c0\u03c1\u03c9\u03c4\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03ae \u03b5\u03c0\u03b9\u03ba\u03c5\u03c1\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd, \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9<\/strong> \u03ba\u03b1\u03b9 \u03b3\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03b4\u03b5\u03ba\u03c4\u03ac \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b1’ , \u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03ae \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03c4\u03c9\u03bd \u03c0\u03c1\u03c9\u03c4\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b5\u03ba\u03b4\u03cc\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03b1\u03c5\u03c4\u03bf\u03cd\u03c2 \u03ae \u03c4\u03c9\u03bd \u03b1\u03ba\u03c1\u03b9\u03b2\u03ce\u03bd \u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c4\u03bf\u03c5\u03c2<\/strong>.
\n\u039f\u03bc\u03bf\u03af\u03c9\u03c2, \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b3\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03b4\u03b5\u03ba\u03c4\u03ac \u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03ae \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b1\u03c0\u03cc \u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c0\u03b9\u03ba\u03c5\u03c1\u03c9\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03ae \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c0\u03c1\u03c9\u03c4\u03cc\u03c4\u03c5\u03c0\u03b1 \u03cc\u03c3\u03c9\u03bd \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03b8\u03b5\u03ce\u03c1\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b1’ .
\n\u039f\u03bc\u03bf\u03af\u03c9\u03c2, \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b3\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03b4\u03b5\u03ba\u03c4\u03ac \u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03ae \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b1\u03c0\u03cc \u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c0\u03b9\u03ba\u03c5\u03c1\u03c9\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf.
\n\u039f\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c4\u03af\u03b8\u03b5\u03bd\u03c4\u03b1\u03b9 \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9, \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03cd\u03bd \u03b4\u03b5\u03b9\u03b3\u03bc\u03b1\u03c4\u03bf\u03bb\u03b7\u03c0\u03c4\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03b5\u03be\u03b1\u03ba\u03c1\u03b9\u03b2\u03ce\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03b1\u03ba\u03c1\u03af\u03b2\u03b5\u03b9\u03b1 \u03c4\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03ac, \u03c3\u03b5 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03c0\u03ad\u03bd\u03c4\u03b5 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (5%) \u03c4\u03c9\u03bd \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03b1\u03bc\u03ad\u03c3\u03c9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c4\u03c1\u03af\u03bc\u03b7\u03bd\u03bf, \u03b9\u03b4\u03af\u03c9\u03c2 \u03b6\u03b7\u03c4\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7 \u03c3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ae \u03c4\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03ae \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03ad\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b5\u03be\u03ad\u03b4\u03c9\u03c3\u03b1\u03bd \u03c4\u03b1 \u03c0\u03c1\u03c9\u03c4\u03cc\u03c4\u03c5\u03c0\u03b1. \u03a4\u03b1 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c5\u03c4\u03bf\u03cd \u03c4\u03bf\u03c5 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b5\u03bd \u03c3\u03c5\u03bd\u03b5\u03c7\u03b5\u03af\u03b1 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03ba\u03b1\u03b8’ \u03cd\u03bb\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03ba\u03ae \u03bc\u03bf\u03bd\u03ac\u03b4\u03b1 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u039c\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2.
\n\u0395\u03ac\u03bd \u03b4\u03b9\u03b1\u03c0\u03b9\u03c3\u03c4\u03c9\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03cc \u03ae \u03ac\u03bb\u03bb\u03bf \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03cc\u03c4\u03b9 \u03c5\u03c0\u03bf\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03bb\u03bb\u03bf\u03b9\u03c9\u03bc\u03ad\u03bd\u03b1 \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03ba\u03c5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 6 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 22 \u03c4\u03bf\u03c5 \u03bd. 1599\/1986 \u03ba\u03b1\u03b9 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u03c0\u03c1\u03ac\u03be\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b4\u03b5\u03bd \u03c4\u03b9\u03bc\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03cc\u03c4\u03b5\u03c1\u03b1 \u03b1\u03c0\u03cc \u03ac\u03bb\u03bb\u03b7 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7, \u03b7 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u03ae \u03ac\u03bb\u03bb\u03b7 \u03c0\u03c1\u03ac\u03be\u03b7, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03af\u03b1\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03c4\u03b1 \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b1\u03c5\u03c4\u03ac, \u03b1\u03bd\u03b1\u03ba\u03b1\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03bc\u03ad\u03c3\u03c9\u03c2.<\/p>\n

\u03b3. \u039f\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u039a\u0395\u03a0 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b5\u03c0\u03b9\u03ba\u03c5\u03c1\u03ce\u03bd\u03bf\u03c5\u03bd \u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c0\u03c1\u03c9\u03c4\u03cc\u03c4\u03c5\u03c0\u03bf \u03ae \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03ba\u03c1\u03b9\u03b2\u03ad\u03c2 \u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03bf \u03c4\u03b7\u03c2 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c1\u03c7\u03ae\u03c2 (\u03cc\u03c0\u03c9\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 1 \u03c4\u03bf\u03c5 \u03bd. 2690\/1999 (\u0391’ 45), \u03c0\u03bf\u03c5 \u03c4\u03bf \u03b5\u03be\u03ad\u03b4\u03c9\u03c3\u03b5, \u03bc\u03cc\u03bd\u03bf \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b1\u03c5\u03c4\u03ac \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf \u03c3\u03b5 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2. \u0391\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03c4\u03c9\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b5\u03c0\u03b9\u03ba\u03c5\u03c1\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03c5\u03c2 \u03ae \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03ad\u03c0\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c4\u03bf\u03c5\u03c2.
\n\u039f\u03bc\u03bf\u03af\u03c9\u03c2, \u03bf\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u039a\u0395\u03a0 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b5\u03c0\u03b9\u03ba\u03c5\u03c1\u03ce\u03bd\u03bf\u03c5\u03bd \u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b1\u03c0\u03cc \u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03ae \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2, \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c0\u03b9\u03ba\u03c5\u03c1\u03c9\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf, \u03bc\u03cc\u03bd\u03bf \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b1\u03c5\u03c4\u03ac \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2.<\/p>\n

\u03b4. \u0397 \u03b1\u03c0\u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c0\u03c1\u03c9\u03c4\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b1’ , \u03cc\u03c4\u03b1\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c1\u03b7\u03c4\u03ac \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b7 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1, \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03ad\u03bb\u03b5\u03c5\u03c3\u03b7 \u03c4\u03c1\u03b9\u03ce\u03bd \u03bc\u03b7\u03bd\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c5. \u0395\u03bd\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u039c\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03ba\u03ac\u03b8\u03b5 \u03c6\u03bf\u03c1\u03ac \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9, \u03ba\u03b1\u03c4\u03ac \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7, \u03b7 \u03b4\u03b9\u03b1\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c0\u03c1\u03c9\u03c4\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c3\u03b5 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c4\u03bf \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03b5\u03be\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03bf\u03af \u03bb\u03cc\u03b3\u03bf\u03b9, \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c1\u03b7\u03c4\u03ce\u03c2 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03ae\u03bd.<\/p>\n

\u03b5. \u039c\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c6\u03cd\u03bb\u03b1\u03be\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b4’, \u03b1\u03c0\u03cc \u03c4\u03b7 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae \u03ae \u03b3\u03b5\u03bd\u03b9\u03ba\u03ae \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03af\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03cd.\u00bb<\/p>\n","protected":false},"excerpt":{"rendered":"

\u039d\u039f\u039c\u039f\u03a3 \u03a5\u03a0’ \u0391\u03a1\u0399\u0398. 4250 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 – \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2, \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 – \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391’ 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 (\u03a6\u0395\u039a \u0391’ 74\/26-03-2014) \u039f \u03a0\u03a1\u039f\u0395\u0394\u03a1\u039f\u03a3 \u03a4\u0397\u03a3 \u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397\u03a3 \u0394\u0397\u039c\u039f\u039a\u03a1\u0391\u03a4\u0399\u0391\u03a3 \u0395\u03ba\u03b4\u03af\u03b4\u03bf\u03bc\u03b5 \u03c4\u03bf\u03bd \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03bf \u03bd\u03cc\u03bc\u03bf \u03c0\u03bf\u03c5 \u03c8\u03ae\u03c6\u03b9\u03c3\u03b5 \u03b7 \u0392\u03bf\u03c5\u03bb\u03ae: \u039a\u0395\u03a6\u0391\u039b\u0391\u0399\u039f \u0391 \u039c\u0395\u0399\u03a9\u03a3\u0397 \u0394\u0399\u039f\u0399\u039a\u0397\u03a4\u0399\u039a\u03a9\u039d \u0392\u0391\u03a1\u03a9\u039d \u0391\u03a0\u039b\u039f\u03a5\u03a3\u03a4\u0395\u03a5\u03a3\u0395\u0399\u03a3 \u0394\u0399\u0391\u0394\u0399\u039a\u0391\u03a3\u0399\u03a9\u039d \u0386\u03c1\u03b8\u03c1\u03bf 1. \u039a\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7\u03c2 […]<\/p>\n","protected":false},"featured_media":1627,"template":"","nea":[20],"class_list":["post-1626","news-t","type-news-t","status-publish","has-post-thumbnail","hentry","nea-20"],"acf":[],"yoast_head":"\n\u039d\u039f\u039c\u039f\u03a3 \u03a5\u03a0' \u0391\u03a1\u0399\u0398. 4250 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 - \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2, \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 - \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391' 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 - Taxblock<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxblock.gr\/en\/news\/nomos-ip-arith-4250-diikitikes-aploustefsis-katargisis-sigchonefsis-nomikon-prosopon-ke-ipiresion-tou-dimosiou-tomea-tropopiisi-diataxeon-tou-p-d-3181992-161-ke-lipes-rithmisis\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u039d\u039f\u039c\u039f\u03a3 \u03a5\u03a0' \u0391\u03a1\u0399\u0398. 4250 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 - \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2, \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 - \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391' 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 - Taxblock\" \/>\n<meta property=\"og:description\" content=\"\u039d\u039f\u039c\u039f\u03a3 \u03a5\u03a0’ \u0391\u03a1\u0399\u0398. 4250 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 – \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2, \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 – \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391’ 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 (\u03a6\u0395\u039a \u0391’ 74\/26-03-2014) \u039f \u03a0\u03a1\u039f\u0395\u0394\u03a1\u039f\u03a3 \u03a4\u0397\u03a3 \u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397\u03a3 \u0394\u0397\u039c\u039f\u039a\u03a1\u0391\u03a4\u0399\u0391\u03a3 \u0395\u03ba\u03b4\u03af\u03b4\u03bf\u03bc\u03b5 \u03c4\u03bf\u03bd \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03bf \u03bd\u03cc\u03bc\u03bf \u03c0\u03bf\u03c5 \u03c8\u03ae\u03c6\u03b9\u03c3\u03b5 \u03b7 \u0392\u03bf\u03c5\u03bb\u03ae: \u039a\u0395\u03a6\u0391\u039b\u0391\u0399\u039f \u0391 \u039c\u0395\u0399\u03a9\u03a3\u0397 \u0394\u0399\u039f\u0399\u039a\u0397\u03a4\u0399\u039a\u03a9\u039d \u0392\u0391\u03a1\u03a9\u039d \u0391\u03a0\u039b\u039f\u03a5\u03a3\u03a4\u0395\u03a5\u03a3\u0395\u0399\u03a3 \u0394\u0399\u0391\u0394\u0399\u039a\u0391\u03a3\u0399\u03a9\u039d \u0386\u03c1\u03b8\u03c1\u03bf 1. \u039a\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7\u03c2 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxblock.gr\/en\/news\/nomos-ip-arith-4250-diikitikes-aploustefsis-katargisis-sigchonefsis-nomikon-prosopon-ke-ipiresion-tou-dimosiou-tomea-tropopiisi-diataxeon-tou-p-d-3181992-161-ke-lipes-rithmisis\/\" \/>\n<meta property=\"og:site_name\" content=\"Taxblock\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxblock.gr\/wp-content\/uploads\/2025\/10\/rsz_d65c104e9c766e77768e72bb10c3f95a4a273b1591fcf7f2bfpimgpsh_fullsize_distr.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"670\" \/>\n\t<meta property=\"og:image:height\" content=\"447\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" 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\u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\\\/1992 (\u0391’ 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 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\u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 - \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391' 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 - Taxblock","og_description":"\u039d\u039f\u039c\u039f\u03a3 \u03a5\u03a0’ \u0391\u03a1\u0399\u0398. 4250 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 – \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2, \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 – \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391’ 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 (\u03a6\u0395\u039a \u0391’ 74\/26-03-2014) \u039f \u03a0\u03a1\u039f\u0395\u0394\u03a1\u039f\u03a3 \u03a4\u0397\u03a3 \u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397\u03a3 \u0394\u0397\u039c\u039f\u039a\u03a1\u0391\u03a4\u0399\u0391\u03a3 \u0395\u03ba\u03b4\u03af\u03b4\u03bf\u03bc\u03b5 \u03c4\u03bf\u03bd \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03bf \u03bd\u03cc\u03bc\u03bf \u03c0\u03bf\u03c5 \u03c8\u03ae\u03c6\u03b9\u03c3\u03b5 \u03b7 \u0392\u03bf\u03c5\u03bb\u03ae: \u039a\u0395\u03a6\u0391\u039b\u0391\u0399\u039f \u0391 \u039c\u0395\u0399\u03a9\u03a3\u0397 \u0394\u0399\u039f\u0399\u039a\u0397\u03a4\u0399\u039a\u03a9\u039d \u0392\u0391\u03a1\u03a9\u039d \u0391\u03a0\u039b\u039f\u03a5\u03a3\u03a4\u0395\u03a5\u03a3\u0395\u0399\u03a3 \u0394\u0399\u0391\u0394\u0399\u039a\u0391\u03a3\u0399\u03a9\u039d \u0386\u03c1\u03b8\u03c1\u03bf 1. \u039a\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7\u03c2 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\u03a5\u03a0' \u0391\u03a1\u0399\u0398. 4250 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 - \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2, \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 - \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391' 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 - 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& \u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1","item":"https:\/\/taxblock.gr\/en\/news\/"},{"@type":"ListItem","position":3,"name":"\u039d\u039f\u039c\u039f\u03a3 \u03a5\u03a0’ \u0391\u03a1\u0399\u0398. 4250 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c0\u03bb\u03bf\u03c5\u03c3\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 – \u039a\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2, \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 – \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0.\u03b4. 318\/1992 (\u0391’ 161) \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2"}]},{"@type":"WebSite","@id":"https:\/\/taxblock.gr\/en\/#website","url":"https:\/\/taxblock.gr\/en\/","name":"Taxblock","description":"","publisher":{"@id":"https:\/\/taxblock.gr\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxblock.gr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/taxblock.gr\/en\/#organization","name":"Taxblock","url":"https:\/\/taxblock.gr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxblock.gr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/taxblock.gr\/wp-content\/uploads\/2025\/10\/logo-el-1.png","contentUrl":"https:\/\/taxblock.gr\/wp-content\/uploads\/2025\/10\/logo-el-1.png","width":275,"height":55,"caption":"Taxblock"},"image":{"@id":"https:\/\/taxblock.gr\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/taxblock.gr\/en\/wp-json\/wp\/v2\/news-t\/1626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxblock.gr\/en\/wp-json\/wp\/v2\/news-t"}],"about":[{"href":"https:\/\/taxblock.gr\/en\/wp-json\/wp\/v2\/types\/news-t"}],"version-history":[{"count":0,"href":"https:\/\/taxblock.gr\/en\/wp-json\/wp\/v2\/news-t\/1626\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxblock.gr\/en\/wp-json\/wp\/v2\/media\/1627"}],"wp:attachment":[{"href":"https:\/\/taxblock.gr\/en\/wp-json\/wp\/v2\/media?parent=1626"}],"wp:term":[{"taxonomy":"nea","embeddable":true,"href":"https:\/\/taxblock.gr\/en\/wp-json\/wp\/v2\/nea?post=1626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}