{"id":1740,"date":"2017-08-28T09:32:06","date_gmt":"2017-08-28T09:32:06","guid":{"rendered":"https:\/\/taxblock.forthright.gr\/news\/rithmisis-gia-vevaiomenes-ofeiles-sto-dimosio\/"},"modified":"2017-08-28T09:32:06","modified_gmt":"2017-08-28T09:32:06","slug":"rithmisis-gia-vevaiomenes-ofeiles-sto-dimosio","status":"publish","type":"news-t","link":"https:\/\/taxblock.gr\/en\/news\/rithmisis-gia-vevaiomenes-ofeiles-sto-dimosio\/","title":{"rendered":"\u03a0\u03bf\u03b9\u03b5\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03b3\u03b9\u03b1 \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf"},"content":{"rendered":"<p><span lang=\"el\">\u03a5\u03c0\u03b5\u03bd\u03b8\u03c5\u03bc\u03af\u03b6\u03bf\u03c5\u03bc\u03b5 (\u03cc\u03c0\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03ad\u03c1\u03c3\u03b9) \u03c4\u03b9\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03c3\u03b5 \u03cc,\u03c4\u03b9 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c3\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03bb\u03b7\u03be\u03b9\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7.<\/span><\/p>\n<p><span lang=\"el\"><b>1) \u25ba\u00a0<\/b>\u0397 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7<\/span>\u00a0<span lang=\"el\">\u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5<\/span>\u00a0A2<span lang=\"el\">\u00a0<\/span>\u03c4\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5\u00a0\u03c4\u03bf\u03c5 \u03bd.\u00a04152\/2013<\/p>\n<p><span lang=\"el\"><b>\u0394\u03cc\u03c3\u03b5\u03b9\u03c2 :<\/b>\u00a0<\/span>\u03a3\u03b5 \u03b4\u03cd\u03bf (2) \u03ad\u03c9\u03c2 \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 (12) \u03b9\u03c3\u03cc\u03c0\u03bf\u03c3\u03b5\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u2019 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03ad\u03c9\u03c2 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 (24) \u03b9\u03c3\u03cc\u03c0\u03bf\u03c3\u03b5\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b2\u03b5\u03b2\u03b1\u03b9\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7 \u03b1\u03b9\u03c4\u03af\u03b1.<\/p>\n<p><span lang=\"el\"><b>\u0391\u03af\u03c4\u03b7\u03c3\u03b7 :\u00a0<\/b>\u0397 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac, \u03bc\u03ad\u03c3\u03c9 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03c4\u03c5\u03b1\u03ba\u03ae\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c3\u03c4\u03bf taxis.<br \/>\n<\/span><\/p>\n<p><span lang=\"el\"><b>\u0395\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 &#8211; \u03b1\u03c0\u03b1\u03bd\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c0\u03b9\u03ba\u03b1\u03b9\u03c1\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bf\u03b4\u03b7\u03b3\u03cc \u03c4\u03b7\u03c2 \u0391\u0391\u0394\u0395:<br \/>\n<\/b><\/span><\/p>\n<p><b>-\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c0\u03ce\u03bb\u03b5\u03b9\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03bd\u03c4\u03b1\u03c7\u03b8\u03b5\u03af \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03c2 \u03b5\u03ba \u03bd\u03ad\u03bf\u03c5;<\/b><\/p>\n<p>\u038c\u03c7\u03b9, \u03b5\u03ac\u03bd \u03b1\u03c0\u03c9\u03bb\u03b5\u03c3\u03b8\u03bf\u03cd\u03bd \u03bf\u03b9 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 43 \u03c4\u03bf\u03c5 \u03bd. 4174\/2013 \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03911 &amp; \u03912 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u0391\u0384 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03bd. 4152\/2013, \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b1\u03c7\u03b8\u03b5\u03af \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03c2 \u03b5\u03ba \u03bd\u03ad\u03bf\u03c5 \u03c3\u03b5 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03af\u03b4\u03b9\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03af\u03b4\u03b9\u03b5\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2.<\/p>\n<p><b>&#8211; \u03a0\u03ce\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd;<\/b><\/p>\n<p>\u0397 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2 (\u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2, \u0395\u039b\u03a4\u0391) \u03bc\u03b5 \u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03bc\u03bf\u03bd\u03b1\u03b4\u03b9\u03ba\u03bf\u03cd \u03b1\u03bd\u03ac \u03c1\u03c5\u03b8\u03bc\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ae \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03cd, \u03c4\u03b7\u03c2 \u03a4\u03b1\u03c5\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03a1\u03c5\u03b8\u03bc\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7\u03c2 \u039f\u03c6\u03b5\u03b9\u03bb\u03ae\u03c2 (\u03a4\u03a1\u039f). \u0395\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03bd. 4152\/2013 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03bc\u03ad\u03bb\u03b5\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c4\u03b7 \u03bc\u03b5 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03bd\u03c4\u03bf\u03bb\u03ae \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c5\u03c0\u03bf\u03c3\u03c4\u03b7\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c6\u03bf\u03c1\u03ad\u03b1 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2.<\/p>\n<p>&#8211;\u00a0<b>\u03a0\u03bf\u03b9\u03b5\u03c2 \u03bf\u03b9 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7\u03c2 \u03bc\u03af\u03b1\u03c2 \u03b4\u03cc\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2;<\/b><\/p>\n<p>\u0393\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd. 4152\/2013 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 43 \u03c4\u03bf\u03c5 \u03bd. 4174\/2013, \u03b7 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03bc\u03af\u03b1\u03c2 \u03b4\u03cc\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03bd. 4152\/2013 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03bc\u03b5 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 15%.<\/p>\n<p><span lang=\"el\"><b>2) \u25ba H<\/b>\u00a0 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u00a0<\/span>\u03c4\u03bf\u03c5\u00a0\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 43\u00a0\u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 &#8211;<span lang=\"el\">\u00a0<\/span>\u039a\u03a6\u0394, (\u03bd.4174\/2013\u00a0)<\/p>\n<p><span lang=\"el\"><b>\u0394\u03cc\u03c3\u03b5\u03b9\u03c2 :<\/b>\u00a0\u00a0<\/span>\u0394\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03c9\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03ad\u03c9\u03c2 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\u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03ae \u03c4\u03b7\u03c2, \u03b4\u03b9\u03b1\u03ba\u03cc\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9.<\/p>\n<p><span lang=\"el\">\u03a3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bc\u03b5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03c5\u03c0\u03b1\u03c7\u03b8\u03b5\u03af \u03c3\u03c4\u03b9\u03c2 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c4\u03b1 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd\u00a0\u03a0\u039f\u039b.1118\/29.7.2016.<\/span><\/p>\n<p><span lang=\"el\"><b>\u0395\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 &#8211; \u03b1\u03c0\u03b1\u03bd\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c0\u03b9\u03ba\u03b1\u03b9\u03c1\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bf\u03b4\u03b7\u03b3\u03cc \u03c4\u03b7\u03c2 \u0391\u0391\u0394\u0395:<br \/>\n<\/b><\/span><\/p>\n<p><b>-\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c0\u03ce\u03bb\u03b5\u03b9\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03bd\u03c4\u03b1\u03c7\u03b8\u03b5\u03af \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03c2 \u03b5\u03ba \u03bd\u03ad\u03bf\u03c5;<\/b><\/p>\n<p>\u038c\u03c7\u03b9, \u03b5\u03ac\u03bd \u03b1\u03c0\u03c9\u03bb\u03b5\u03c3\u03b8\u03bf\u03cd\u03bd \u03bf\u03b9 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 43 \u03c4\u03bf\u03c5 \u03bd. 4174\/2013 \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03911 &amp; \u03912 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u0391\u0384 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03bd. 4152\/2013, \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b1\u03c7\u03b8\u03b5\u03af \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03c2 \u03b5\u03ba \u03bd\u03ad\u03bf\u03c5 \u03c3\u03b5 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03af\u03b4\u03b9\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03af\u03b4\u03b9\u03b5\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2.<\/p>\n<p><b>&#8211; \u03a0\u03ce\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd;<\/b><\/p>\n<p>\u0397 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2 (\u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2, \u0395\u039b\u03a4\u0391) \u03bc\u03b5 \u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03bc\u03bf\u03bd\u03b1\u03b4\u03b9\u03ba\u03bf\u03cd \u03b1\u03bd\u03ac \u03c1\u03c5\u03b8\u03bc\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ae \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03cd, \u03c4\u03b7\u03c2 \u03a4\u03b1\u03c5\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03a1\u03c5\u03b8\u03bc\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7\u03c2 \u039f\u03c6\u03b5\u03b9\u03bb\u03ae\u03c2 (\u03a4\u03a1\u039f).<\/p>\n<p>&#8211;\u00a0<b>\u03a0\u03bf\u03b9\u03b5\u03c2 \u03bf\u03b9 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7\u03c2 \u03bc\u03af\u03b1\u03c2 \u03b4\u03cc\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2;<\/b><\/p>\n<p>\u0393\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd. 4152\/2013 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 43 \u03c4\u03bf\u03c5 \u03bd. 4174\/2013, \u03b7 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03bc\u03af\u03b1\u03c2 \u03b4\u03cc\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03bd. 4152\/2013 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03bc\u03b5 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 15%.<\/p>\n<p><b>3) \u25ba\u0395\u03be\u03c9\u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd \u03bd. 4469\/2017<\/b><\/p>\n<p>\u0391\u03c6\u03ae\u03c3\u03b1\u03bc\u03b5 \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03c4\u03b7\u03bd \u03a1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9 \u03c4\u03bf\u03c5 \u03b5\u03be\u03c9\u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03bc\u03b9\u03b1 \u03be\u03b5\u03c7\u03c9\u03c1\u03b9\u03c3\u03c4\u03ae \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03cd\u03bd\u03b8\u03b5\u03c4\u03b7 \u03ba\u03b1\u03b9 \u03b8\u03ad\u03bb\u03b5\u03b9 \u03b1\u03c1\u03ba\u03b5\u03c4\u03ae \u03c0\u03c1\u03bf\u03c3\u03bf\u03c7\u03ae.<\/p>\n<p>\u03a0\u03b7\u03b3\u03ae: Taxheaven<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u03a5\u03c0\u03b5\u03bd\u03b8\u03c5\u03bc\u03af\u03b6\u03bf\u03c5\u03bc\u03b5 (\u03cc\u03c0\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03ad\u03c1\u03c3\u03b9) \u03c4\u03b9\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03c3\u03b5 \u03cc,\u03c4\u03b9 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c3\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 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