{"id":1664,"date":"2016-07-04T09:19:49","date_gmt":"2016-07-04T09:19:49","guid":{"rendered":"https:\/\/taxblock.forthright.gr\/news\/prostima-ekprothesmon-arxikon-kai-tropopiitikon-diloseon-isodimatos\/"},"modified":"2016-07-04T09:19:49","modified_gmt":"2016-07-04T09:19:49","slug":"prostima-ekprothesmon-arxikon-kai-tropopiitikon-diloseon-isodimatos","status":"publish","type":"news-t","link":"https:\/\/taxblock.gr\/en\/news\/prostima-ekprothesmon-arxikon-kai-tropopiitikon-diloseon-isodimatos\/","title":{"rendered":"\u03a0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03b1\u03c1\u03c7\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2"},"content":{"rendered":"<p>\u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b1\u03c1\u03ba\u03ae \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03cc\u03c1\u03b7\u03c3\u03b7 \u03c3\u03b5 \u03cc\u03c4\u03b9 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b1\u03c2 \u03c9\u03c2<strong> \u03ba\u03b1\u03c4\u03bf\u03af\u03ba\u03bf\u03c5\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd,<\/strong> \u03c3\u03c4\u03bf \u03c0\u03b1\u03c1\u03cc\u03bd \u03ac\u03c1\u03b8\u03c1\u03bf \u03c0\u03b1\u03c1\u03b1\u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd\u03ac\u03bb\u03c5\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ae \u03bf\u03bc\u03ac\u03b4\u03b1 \u03c4\u03bf\u03c5 Taxheaven \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1, \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 \u00a0\u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03b1\u03c1\u03c7\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 2015.<\/p>\n<p><strong>\u0399. \u03a0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03b1\u03c1\u03c7\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 2015<\/strong><\/p>\n<table style=\"border-collapse: collapse;height: 740px\" border=\"1\" width=\"705\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" bgcolor=\"#FFD2A6\" width=\"35%\"><\/td>\n<td style=\"border: 1px solid #59A8C1\" colspan=\"4\" align=\"center\" bgcolor=\"#FFD2A6\"><span lang=\"el\" style=\"font-weight: bold\"><br \/>\n\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2015<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" bgcolor=\"#E8E8E8\" width=\"35%\">\n<p align=\"center\">\u03a0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 &#8211; \u03a0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5<span lang=\"en-us\"> &#8211; <\/span>\u039b\u03bf\u03b9\u03c0\u03ad\u03c2<br \/>\n\u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2<\/p>\n<\/td>\n<td style=\"border: 1px solid #59A8C1\" colspan=\"3\" align=\"center\" bgcolor=\"#E8E8E8\">\u0395\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf\u03c5 \u03c4\u03bf\u03c5 <span style=\"color: #ffffff\"><a class=\"cboxElement\" href=\"https:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/4174\/year\/2013\/article\/54\" rel=\"tag facebox\"><br \/>\n\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 54<\/a><\/span> \u03c4\u03bf\u03c5 \u039a.\u03a6.\u0394. (\u03bd.<br \/>\n<span style=\"color: #ffffff\"><br \/>\n<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\"><br \/>\n4174\/2013<\/a>)<br \/>\n<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#E8E8E8\" width=\"98%\">\u03a0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 (0,73% \u03b1\u03bd\u03ac \u03bc\u03ae\u03bd\u03b1 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd <span lang=\"el\"> \u03ba\u03b1\u03c4\u03b1\u03bb\u03b7\u03ba\u03c4\u03b9\u03ba\u03ae<br \/>\n\u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5<\/span>)<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" bgcolor=\"#FFD2A6\" width=\"25%\">\n<p align=\"center\"><span style=\"font-weight: bold\"><br \/>\n\u0391\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2<\/span><\/p>\n<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\">\u03a6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\">\u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9<br \/>\n\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 <span lang=\"el\"><b>\u03b1\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<br \/>\n<\/b> <\/span><b>\u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd<\/b><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\">\u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9<br \/>\n\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7<br \/>\n<b> <span lang=\"el\">\u0394\u03b9\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/span> \u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd <\/b><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" bgcolor=\"#FFD2A6\" width=\"25%\"><span style=\"font-size: 10pt\"><br \/>\n\u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc. <\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><span lang=\"el\"><br \/>\n100<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><span lang=\"el\"><br \/>\n100<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><span lang=\"el\"><br \/>\n100<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" bgcolor=\"#FFD2A6\" width=\"25%\"><span style=\"font-size: 10pt\"><br \/>\n\u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc. <\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><span lang=\"el\"><br \/>\n100<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><span lang=\"el\"><br \/>\n100<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><span lang=\"el\"><br \/>\n100<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" bgcolor=\"#FFD2A6\" width=\"25%\"><span style=\"font-size: 10pt\"><br \/>\n\u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc.<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><span lang=\"el\"><br \/>\n100<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><span lang=\"el\"><br \/>\n250<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\"><span lang=\"el\"><br \/>\n500<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#FFEBD7\" width=\"15%\">0,73% \u03b1\u03bd\u03ac \u03bc\u03ae\u03bd\u03b1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u0399\u0399. \u03a0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 2015<\/strong><\/p>\n<table style=\"border-collapse: collapse;height: 873px\" border=\"1\" width=\"706\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" colspan=\"2\" bgcolor=\"#DDEEFF\" width=\"458\"><\/td>\n<td style=\"border: 1px solid #59A8C1\" colspan=\"4\" align=\"center\" bgcolor=\"#DDEEFF\"><span lang=\"el\" style=\"font-weight: bold\"><br \/>\n\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 201<\/span><span style=\"font-weight: bold\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" colspan=\"2\" bgcolor=\"#E8E8E8\" width=\"458\">\n<p align=\"center\"><span style=\"font-size: 10pt\"><br \/>\n<\/span><\/p>\n<\/td>\n<td style=\"border: 1px solid #59A8C1\" colspan=\"3\" align=\"center\" bgcolor=\"#E8E8E8\"><span style=\"font-size: 10pt\"><br \/>\n\u0395\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 54 \u03c4\u03bf\u03c5 \u039a.\u03a6.\u0394. <\/span><br \/>\n(\u03bd.<br \/>\n<span style=\"color: #ffffff\"><br \/>\n<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\"><br \/>\n4174\/2013<\/a><\/span>)<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#E8E8E8\" width=\"108\"><span style=\"font-size: 10pt\"><br \/>\n\u03a0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 (0,73% \u03b1\u03bd\u03ac \u03bc\u03ae\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd <span lang=\"el\"> \u03ba\u03b1\u03c4\u03b1\u03bb\u03b7\u03ba\u03c4\u03b9\u03ba\u03ae<br \/>\n\u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5<\/span>)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" width=\"20%\">\n<p align=\"center\"><span style=\"font-weight: bold;font-size: 10pt\"><br \/>\n\u0391\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 <span style=\"background-color: #ff0000;color: #ffffff\"><br \/>\n\u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 <\/span>\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/span><\/p>\n<\/td>\n<td style=\"border: 1px solid #59A8C1\" width=\"20%\">\n<p align=\"center\"><span style=\"font-weight: bold;font-size: 10pt\"><br \/>\n\u0391\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 <span style=\"background-color: #ff0000;color: #ffffff\"><br \/>\n\u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 <\/span>\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/span><\/p>\n<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><span style=\"font-size: 10pt\"><br \/>\n\u03a6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 &#8211; \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03bc\u03b7 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03b1 \u03c3\u03b5 \u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03b1\u03c1\u03c7\u03b5\u03af\u03c9\u03bd <\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><span style=\"font-size: 10pt\"><br \/>\n\u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9<br \/>\n\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 <span lang=\"el\">\u03b1\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 <\/span>\u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd<\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><span style=\"font-size: 10pt\"><br \/>\n\u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9<br \/>\n\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 <span lang=\"el\">\u03b4\u03b9\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 <\/span>\u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd <\/span><\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u039c\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">250,00*<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><span lang=\"el\"><br \/>\n500<\/span>,00*<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><span style=\"color: #ff0000\"><br \/>\n\u039d\u03b1\u03b9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u039c\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">\u038c\u03c7\u03b9<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">\u038c\u03c7\u03b9<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u0391\u03cd\u03be\u03b7\u03c3\u03b7 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">\u038c\u03c7\u03b9<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">250,00*<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><span lang=\"el\"><br \/>\n50<\/span>0,00*<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><span style=\"color: #ff0000\"><br \/>\n\u039d\u03b1\u03b9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u0391\u03cd\u03be\u03b7\u03c3\u03b7 \u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">250,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><span lang=\"el\"><br \/>\n50<\/span>0,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\"><span style=\"color: #ff0000\"><br \/>\n\u039d\u03b1\u03b9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">\u038c\u03c7\u03b9<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" width=\"20%\">\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">100,00<\/td>\n<td style=\"border: 1px solid #59A8C1\" align=\"center\" bgcolor=\"#DDEEFF\" width=\"12%\">\u038c\u03c7\u03b9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03bf \u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc \u03bf\u03c6\u03b5\u03af\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03c3\u03c4\u03bf \u03c4\u03ad\u03bb\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c4\u03b7\u03b4\u03b5\u03cd\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b1 100,00 \u03b5\u03c5\u03c1\u03ce \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 <strong>\u03a0\u039f\u039b.1080\/2016<\/strong><\/p>\n<p><strong>\u03a3\u03b7\u03bc\u03b5\u03af\u03c9\u03c3\u03b7<\/strong>: \u0397 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 (0,73% ) \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 73 \u03c4\u03bf\u03c5 \u039a.\u03a6.\u0394. \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03bc\u03cc\u03bd\u03bf \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03c1\u03be\u03b5\u03b9 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5. \u039f\u03b9 \u03ba\u03b1\u03c4\u03b1\u03bb\u03b7\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9:<\/p>\n<p>\u0391&#8217; \u03b4\u03cc\u03c3\u03b7 : \u03ad\u03c9\u03c2 29.07.2016<\/p>\n<p>\u0392&#8217; \u03b4\u03cc\u03c3\u03b7 : \u03ad\u03c9\u03c2 30.09.2016<\/p>\n<p>\u0393&#8217; \u03b4\u03cc\u03c3\u03b7 : \u03ad\u03c9\u03c2 30.11.2016<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0399\u0399\u0399. \u03a0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1 \u03b3\u03b9\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<\/strong><\/p>\n<p>i. \u03a5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 (\u03bc\u03b7 \u03b5\u03c0\u03b9\u03c4\u03b7\u03b4\u03b5\u03c5\u03bc\u03b1\u03c4\u03af\u03b1) \u03c3\u03c4\u03b9\u03c2 <strong>25\/7\/2016<\/strong> (\u03c3.\u03c3. \u03b7 \u03ba\u03b1\u03c4\u03b1\u03bb\u03b7\u03ba\u03c4\u03b9\u03ba\u03ae \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b5\u03bc\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 30\u03b7 \u0399\u03bf\u03c5\u03bd\u03af\u03bf\u03c5 2016). \u03a4\u03bf \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c7\u03b5\u03b9<strong> \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf<\/strong>.<\/p>\n<table style=\"border-collapse: collapse;height: 410px\" border=\"0\" width=\"754\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" bgcolor=\"#E8E8E8\" width=\"50%\"><span lang=\"el\" style=\"font-weight: bold\"><br \/>\n\u0395\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2<\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" bgcolor=\"#E8E8E8\" width=\"25%\"><span lang=\"el\" style=\"font-weight: bold\">\u039a\u03c5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2- \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\"><br \/>\n\u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 54 \u03bd\u03cc\u03bc\u03bf\u03c5 <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\"><br \/>\n4174\/2013<\/a><\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\" style=\"font-weight: bold\"><br \/>\n100,00 \u0395\u03c5\u03c1\u03ce<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\"><br \/>\n\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd (\u03c3.\u03c3. \u03c0\u03b1\u03c1\u03cc\u03bb\u03bf \u03c0\u03bf\u03c5 \u03c6\u03ad\u03c4\u03bf\u03c2 \u03b4\u03b5\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf\u00a0\u03ba\u03c9\u03b4\u03b9\u03ba\u03cc\u03c2 049)<br \/>\n<\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\"><br \/>\n\u039b\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\"><br \/>\n\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03bf \u03bd\u03cc\u03bc\u03bf\u03c2\u00a0(\u03b9\u03b1\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2, \u03ba.\u03bb\u03c0.) <\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\"><br \/>\n\u039b\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\">\u03a0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 53 <\/span><span lang=\"el\"><span lang=\"el\"><br \/>\n\u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 <\/span><span lang=\"el\"><span lang=\"el\"><a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\">4174\/2013<\/a><\/span><\/span> (0,73% \u03b1\u03bd\u03ac \u03bc\u03ae\u03bd\u03b1 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7\u03c2) <\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\"><br \/>\n\u0394\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b7 \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03bf \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03c4\u03c9\u03bd 100,00 \u03b5\u03c5\u03c1\u03ce.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>ii. \u03a5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5<strong> \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03b1\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/strong>, \u03c3\u03c4\u03b9\u03c2 <strong>7\/7\/2016<\/strong> (\u03c3.\u03c3. \u03b7 \u03ba\u03b1\u03c4\u03b1\u03bb\u03b7\u03ba\u03c4\u03b9\u03ba\u03ae \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b5\u03bc\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 30\u03b7 \u0399\u03bf\u03c5\u03bd\u03af\u03bf\u03c5 2016). \u03a4\u03bf \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c7\u03b5\u03b9<strong> \u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf<\/strong>.<\/p>\n<table style=\"border-collapse: collapse;height: 394px\" border=\"0\" width=\"756\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" bgcolor=\"#E8E8E8\" width=\"50%\"><span lang=\"el\" style=\"font-weight: bold\"><br \/>\n\u0395\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2<\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" bgcolor=\"#E8E8E8\" width=\"25%\"><span lang=\"el\" style=\"font-weight: bold\">\u039a\u03c5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2- \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\"><br \/>\n\u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 54 \u03bd\u03cc\u03bc\u03bf\u03c5 <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\"><br \/>\n4174\/2013<\/a><\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\" style=\"font-weight: bold\"><br \/>\n100,00 \u0395\u03c5\u03c1\u03ce<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\"><br \/>\n\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd (\u03c3.\u03c3. \u03c0\u03b1\u03c1\u03cc\u03bb\u03bf \u03c0\u03bf\u03c5 \u03c6\u03ad\u03c4\u03bf\u03c2 \u03b4\u03b5\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf\u00a0\u03ba\u03c9\u03b4\u03b9\u03ba\u03cc\u03c2 049)<br \/>\n<\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\"><br \/>\n\u039b\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\"><br \/>\n\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03bf \u03bd\u03cc\u03bc\u03bf\u03c2\u00a0(\u03b9\u03b1\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2, \u03ba.\u03bb\u03c0.) <\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\"><br \/>\n\u039b\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\">\u03a0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 53 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\"><br \/>\n4174\/2013<\/a> (0,73% \u03b1\u03bd\u03ac \u03bc\u03ae\u03bd\u03b1 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7\u03c2) <\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\"><br \/>\n\u0394\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b7 \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03bf \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03c4\u03c9\u03bd 100,00 \u03b5\u03c5\u03c1\u03ce.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>iii. \u03a5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03b1\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03c3\u03c4\u03b9\u03c2 10\/8\/2016 (\u03c3.\u03c3. \u03b7 \u03ba\u03b1\u03c4\u03b1\u03bb\u03b7\u03ba\u03c4\u03b9\u03ba\u03ae \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b5\u03bc\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 30\u03b7 \u0399\u03bf\u03c5\u03bd\u03af\u03bf\u03c5 2016). \u03a4\u03bf \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c7\u03b5\u03b9 \u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf 2.400 \u03b5\u03c5\u03c1\u03ce \u03ba\u03b1\u03b9 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u03b4\u03cc\u03c3\u03b7\u03c2 (800,00 \u03b5\u03c5\u03c1\u03ce) \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b7\u03bc\u03ad\u03c1\u03b1 (11\/8\/2016).<\/p>\n<table style=\"border-collapse: collapse;height: 293px\" border=\"0\" width=\"756\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" bgcolor=\"#E8E8E8\" width=\"50%\"><span lang=\"el\" style=\"font-weight: bold\"><br \/>\n\u0395\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2<\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" bgcolor=\"#E8E8E8\" width=\"25%\"><span lang=\"el\" style=\"font-weight: bold\">\u039a\u03c5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2- \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\"><br \/>\n\u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 54 \u03bd\u03cc\u03bc\u03bf\u03c5 <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\"><br \/>\n4174\/2013<\/a><\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\" style=\"font-weight: bold\"><br \/>\n250,00 \u0395\u03c5\u03c1\u03ce<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\"><br \/>\n\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03bf \u03bd\u03cc\u03bc\u03bf\u03c2\u00a0(\u03b9\u03b1\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2, \u03ba.\u03bb\u03c0.) <\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\"><br \/>\n\u039b\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #33CCFF\" width=\"50%\"><span lang=\"el\"><br \/>\n\u03a0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 53 <\/span><span lang=\"el\"><span lang=\"el\"><br \/>\n\u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 <\/span><span lang=\"el\"><span lang=\"el\"><a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\">4174\/2013<\/a> <\/span><\/span>(0,73% \u03b1\u03bd\u03ac \u03bc\u03ae\u03bd\u03b1 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7\u03c2) <\/span><\/td>\n<td style=\"border: 1px solid #33CCFF\" align=\"center\" width=\"25%\"><span lang=\"el\"><br \/>\n5,84 \u03b5\u03c5\u03c1\u03ce (800 * 0,73%)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03c4\u03c9\u03bd 250,00, \u03c3\u03c4\u03b7\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03ba\u03c0\u03c1\u03bf\u03b8\u03ad\u03c3\u03bc\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03ad\u03bd\u03b1 \u03bc\u03ae\u03bd\u03b1 (\u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u2014\u03b2\u03ac\u03c3\u03b5\u03b9 \u03cc\u03c3\u03c9\u03bd \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1\u2014 \u03c4\u03b7\u03bd 31.7.2016) 5,84 \u03b5\u03c5\u03c1\u03ce.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>IV. \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2<\/strong><\/p>\n<p>i. <strong>\u0386\u03c1\u03b8\u03c1\u03bf 19<\/strong> (\u03bd. 4174\/2013): \u03a5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2<\/p>\n<p>1. \u0391\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b4\u03b9\u03b1\u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03b9, \u03cc\u03c4\u03b9 \u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ad\u03b2\u03b1\u03bb\u03b5 \u03c3\u03c4\u03b7 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7 \u03c0\u03b5\u03c1\u03b9\u03ad\u03c7\u03b5\u03b9 \u03bb\u03ac\u03b8\u03bf\u03c2 \u03ae \u03c0\u03b1\u03c1\u03ac\u03bb\u03b5\u03b9\u03c8\u03b7, \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7.<br \/>\n2. \u0391\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2, \u03c4\u03cc\u03c4\u03b5 \u03ba\u03b1\u03b9 \u03b7 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03b5\u03c0\u03ad\u03c7\u03b5\u03b9 \u03b8\u03ad\u03c3\u03b7 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b4\u03cd\u03bf, \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae \u03ad\u03c7\u03bf\u03c5\u03bd \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03b5\u03bc\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b1.<br \/>\n3. \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bf\u03c0\u03bf\u03c4\u03b5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03b5\u03bd\u03c4\u03bf\u03bb\u03ae\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7 \u03ae \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03b1\u03c6\u03ae \u03c4\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2 \u03c0\u03b5\u03c1\u03af \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2.<\/p>\n<p>ii. <strong>\u0386\u03c1\u03b8\u03c1\u03bf 42<\/strong> (\u03bd. 4174\/2013): \u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03c6\u03cc\u03c1\u03bf\u03c5<\/p>\n<p>1. \u0395\u03ac\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03c6\u03cc\u03c1\u03bf\u03c5, \u03b7 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7, \u03b1\u03c6\u03bf\u03cd \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03af\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03cc\u03c1\u03bf \u03bc\u03b5 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae, \u03c0\u03c1\u03bf\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03c4\u03b7\u03c2 \u03c4\u03c5\u03c7\u03cc\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03c3\u03b1\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2.<\/p>\n<p>2. \u03a4\u03bf \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03b5\u03c0\u03c4\u03ad\u03bf \u03c0\u03bf\u03c3\u03cc \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03b5\u03bd\u03c4\u03cc\u03c2 \u03b5\u03bd\u03b5\u03bd\u03ae\u03bd\u03c4\u03b1 (90) \u03b7\u03bc\u03b5\u03c1\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03bf\u03c5 \u03b1\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ac\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03ac\u03bb\u03bb\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1\u03c2.<br \/>\n\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03b1\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae\u03c2 \u03a6\u03a0\u0391 \u03b1\u03c0\u03cc \u03c5\u03c0\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03bc\u03b7 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b5\u03c3\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c3\u03c4\u03bf \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03c4\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2, \u03b7 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7 \u03b1\u03c0\u03bf\u03c6\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b5\u03c3\u03c3\u03ac\u03c1\u03c9\u03bd (4) \u03bc\u03b7\u03bd\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7 \u03bb\u03ae\u03c8\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u03b1\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ac\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03c0\u03c1\u03bf\u03c3\u03ba\u03cc\u03bc\u03b9\u03c3\u03b7 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03bf\u03c0\u03cc\u03c4\u03b5 \u03b7 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c4\u03b5\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03bf\u03ba\u03c4\u03ce (8) \u03bc\u03ae\u03bd\u03b5\u03c2.<\/p>\n<p>3. \u039c\u03b5 \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5, \u03c4\u03bf \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03b5\u03c0\u03c4\u03ad\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03ba\u03bf\u03c0\u03cc \u03c4\u03bf \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03bc\u03b5 \u03bc\u03b5\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5.<\/p>\n<p>4. \u0397 \u03b1\u03be\u03af\u03c9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03c6\u03cc\u03c1\u03bf\u03c5, \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b7\u03c4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03c0\u03c1\u03ac\u03be\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03c6\u03cc\u03c1\u03bf\u03c5, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5\u03c2 1 \u03ba\u03b1\u03b9 2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 36 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03c0\u03b7\u03b3\u03ac\u03b6\u03b5\u03b9 \u03b7 \u03b1\u03be\u03af\u03c9\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>iii. \u03a0\u039f\u039b. 1164\/13.6.2014<\/strong><\/p>\n<p style=\"text-align: left\"><strong>\u0394\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c5 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03a6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd<\/strong><\/p>\n<table style=\"border-collapse: collapse;height: 798px\" border=\"1\" width=\"951\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" width=\"60%\">\n<p align=\"center\"><span style=\"font-weight: bold\">\u0391\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2\u00a0\u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" width=\"60%\"><span style=\"font-size: 10pt\">1. \u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 <span style=\"font-weight: bold\">\u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc<\/span> \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2\u00a0\u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 <span style=\"font-weight: bold\"> \u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03c0\u03bf\u03c3\u03cc\u00a0\u03b3\u03b9\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae<\/span>, \u03c4\u03cc\u03c4\u03b5 \u03b2\u03b5\u03b2\u03b1\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03c0\u03bf\u03c3\u03cc \u03ba\u03b1\u03b9\u00a0\u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c4\u03cc \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u00a0\u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" width=\"60%\"><span style=\"font-size: 10pt\">2. \u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u00a0<span style=\"font-weight: bold\">\u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc<\/span> \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2\u00a0\u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9<span style=\"font-weight: bold\"> \u03c0\u03bf\u03c3\u03cc \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae<\/span>, \u03b7\u00a0\u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03ad\u03c6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03cc \u03a6\u03cd\u03bb\u03bb\u03bf \u0388\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2\u00a0\u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 <a class=\"cboxElement\" href=\"https:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/4174\/year\/2013\/article\/42\" rel=\"tag facebox\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 42<\/a> \u03c4\u03bf\u03c5 \u039d.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\">4174\/2013<\/a>.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" width=\"60%\"><span style=\"font-size: 10pt\">3. \u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9\u00a0<span style=\"font-weight: bold\">\u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc<\/span> \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2\u00a0\u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ae \u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03cc\u03c4\u03b5\u00a0\u03b2\u03b5\u03b2\u03b1\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03c9\u03c2 \u03b1\u03c7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b7\u03c4\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03c7\u03b8\u03ad\u03bd \u03c0\u03bf\u03c3\u03cc \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9\u00a0\u03b1\u03c5\u03c4\u03cc \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2\u00a0\u03c6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" width=\"60%\"><span style=\"font-size: 10pt\">4. \u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc\u00a0\u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5\u00a0\u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03cc\u03c4\u03b5 \u03b7 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03ad\u03c6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03cc\u00a0\u03a6\u03cd\u03bb\u03bb\u03bf \u0388\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 42 \u03c4\u03bf\u03c5 \u039d.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\">4174\/2013<\/a>.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" width=\"60%\"><span style=\"font-size: 10pt\">5. \u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc\u00a0\u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1\u00a0\u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc, \u03c4\u03cc\u03c4\u03b5 \u03b2\u03b5\u03b2\u03b1\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03bf \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1\u00a0\u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c9\u03c2 \u03b1\u03c7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b7\u03c4\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03c7\u03b8\u03ad\u03bd \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf 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\u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03b9\u00a0\u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2<br \/>\n\u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2\u00a0\u03c6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" width=\"60%\"><span style=\"font-size: 10pt\">7. \u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc\u00a0\u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5\u00a0\u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ae \u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1, \u03c4\u03cc\u03c4\u03b5 \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5\u00a0\u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03cc \u03a6\u03cd\u03bb\u03bb\u03bf \u0388\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b7 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae \u03b2\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2,<br \/>\n(\u03b1\u03c1\u03c7\u03b9\u03ba\u03ac \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03c0\u03bf\u03c3\u03cc-\u03c4\u03b5\u03bb\u03b9\u03ba\u03ac \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03c0\u03bf\u03c3\u03cc) \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf\u00a0\u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03ad\u03bd\u03bf\u03bd \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf \u03b1\u03c5\u03c4\u03ae\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae \u03b2\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #59A8C1\" width=\"60%\"><span style=\"font-size: 10pt\">8. \u0391\u03bd \u03c4\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03cc\u00a0\u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03cc\u00a0\u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1, \u03c4\u03cc\u03c4\u03b5 \u03bc\u03b7\u03b4\u03b5\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03cc \u03a6\u03cd\u03bb\u03bb\u03bf \u0388\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b7 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae \u03b2\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7\u00a0\u03ba\u03b1\u03b9 \u03c4\u03bf \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae, \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c3\u03cc,\u00a0\u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03ad\u03c6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03cc \u03a6\u03cd\u03bb\u03bb\u03bf \u0388\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5\u00a0\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 42 \u03c4\u03bf\u03c5 \u039d.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/529\" target=\"_blank\" rel=\"tag laws\">4174\/2013<\/a>.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>iv.<strong> \u0386\u03c1\u03b8\u03c1\u03bf 54<\/strong>. (\u03bd. 4174\/2013): \u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2<\/p>\n<p>\u00ab[&#8230;] 1. \u0393\u03b9\u03b1 \u03ba\u03b1\u03b8\u03b5\u03bc\u03af\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03c0\u03b1\u03c1\u03b1\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03c3\u03c4\u03bf\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03ae \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c5\u03c0\u03ad\u03c7\u03b5\u03b9 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b7 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd 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