{"id":2104,"date":"2024-10-02T06:52:04","date_gmt":"2024-10-02T06:52:04","guid":{"rendered":"https:\/\/taxblock.forthright.gr\/news\/midenikos-foros-sta-idiotika-ploia-anapsixis-mexri-7-metra\/"},"modified":"2024-10-02T06:52:04","modified_gmt":"2024-10-02T06:52:04","slug":"midenikos-foros-sta-idiotika-ploia-anapsixis-mexri-7-metra","status":"publish","type":"news-t","link":"https:\/\/taxblock.gr\/en\/news\/midenikos-foros-sta-idiotika-ploia-anapsixis-mexri-7-metra\/","title":{"rendered":"\u039c\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c3\u03c4\u03b1 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ac \u03c0\u03bb\u03bf\u03af\u03b1 \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 7 \u03bc\u03ad\u03c4\u03c1\u03b1"},"content":{"rendered":"

\u0391\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b1\u03c0\u03cc \u03c6\u03cc\u03c1\u03bf \u03c0\u03bb\u03bf\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c6\u03cc\u03c1\u03bf \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03b5\u03af\u03b1\u03c2 \u03bc\u03b9\u03ba\u03c1\u03ce\u03bd \u03c3\u03ba\u03b1\u03c6\u03ce\u03bd \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2<\/strong><\/h4>\n

\u03a4\u03c1\u03bf\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c4\u03ad\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03bf \u03c3\u03c7\u03ad\u03b4\u03b9\u03bf \u03bd\u03cc\u03bc\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03b8\u03bd\u03b9\u03ba\u03ae\u03c2 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u00ab\u039d\u03ad\u03bf \u0391\u03bd\u03b1\u03c0\u03c4\u03c5\u03be\u03b9\u03b1\u03ba\u03cc \u03a0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb. \u0392\u03bb\u03ad\u03c0\u03b5 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u0394\u03b5\u03bb\u03c4\u03af\u03bf \u03a4\u03cd\u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03a5\u03a0\u0395\u0398\u039f \u00ab\u0391\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b1\u03c0\u03cc \u03c6\u03cc\u03c1\u03bf \u03c0\u03bb\u03bf\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c6\u03cc\u03c1\u03bf \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03b5\u03af\u03b1\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b9\u03ba\u03c1\u03ce\u03bd \u03c3\u03ba\u03b1\u03c6\u03ce\u03bd \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03b2’ \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1\u03c2\u00bb.<\/p>\n

\u039c\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03c1\u03bf\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2:<\/strong><\/p>\n

\u0395\u03c0\u03b1\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03bf\u03cd\u03c2 \u03b4\u03b9\u03b1\u03b2\u03af\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ac \u03c0\u03bb\u03bf\u03af\u03b1 \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2.<\/p>\n

\u03a3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1:<\/strong><\/p>\n

\u03b1. \u03bc\u03b7\u03b4\u03b5\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03b7 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03c0\u03bb\u03bf\u03af\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2 2023 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2 . \u0394\u03b5\u03bd \u03b1\u03bd\u03b1\u03b6\u03b7\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03bf \u03bc\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03ad\u03c4\u03b7 (2020, 2021 \u03ba\u03b1\u03b9 2022).<\/p>\n

\u03b2. \u03b5\u03c0\u03b1\u03bd\u03b1\u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03bf (\u03bc\u03ae\u03ba\u03bf\u03c2 \u03c3\u03ba\u03ac\u03c6\u03bf\u03c5\u03c2) \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03bf\u03cd\u03c2 \u03b4\u03b9\u03b1\u03b2\u03af\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ac \u03c3\u03ba\u03ac\u03c6\u03b7 \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 [\u03bf\u03bb\u03b9\u03ba\u03cc \u03bc\u03ae\u03ba\u03bf\u03c2 \u03c3\u03b5 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u03b5\u03c0\u03c4\u03ac (7) \u03b1\u03bd\u03c4\u03af \u03c4\u03c9\u03bd \u03c0\u03ad\u03bd\u03c4\u03b5 (5) \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1].<\/p>\n

\u0391\u03b9\u03c4\u03b9\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03ad\u03ba\u03b8\u03b5\u03c3\u03b7<\/strong><\/p>\n

\u03a0\u03bf\u03b9\u03bf \u03b6\u03ae\u03c4\u03b7\u03bc\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03af\u03b6\u03b5\u03b9 \u03b7 \u03b1\u03be\u03b9\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7;
\n\u0386\u03c1\u03b8\u03c1\u03bf 1: \u03a4\u03b7 \u03b4\u03b9\u03ba\u03b1\u03b9\u03cc\u03c4\u03b5\u03c1\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c3\u03ba\u03b1\u03c6\u03ce\u03bd \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03bc\u03b5 \u03bc\u03ae\u03ba\u03bf\u03c2 \u03ad\u03c9\u03c2 \u03b5\u03c0\u03c4\u03ac (7) \u03bc\u03ad\u03c4\u03c1\u03b1.<\/p>\n

\u0393\u03b9\u03b1\u03c4\u03af \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c0\u03c1\u03cc\u03b2\u03bb\u03b7\u03bc\u03b1;
\n\u0386\u03c1\u03b8\u03c1\u03bf 1: \u0394\u03b5\u03bd \u03c5\u03c0\u03ae\u03c1\u03c7\u03b5 \u03b4\u03b9\u03b1\u03b2\u03ac\u03b8\u03bc\u03b9\u03c3\u03b7 \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c3\u03ba\u03b1\u03c6\u03ce\u03bd \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03bc\u03b9\u03ba\u03c1\u03bf\u03cd \u03bc\u03ae\u03ba\u03bf\u03c5\u03c2, \u03bc\u03b5 \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03bd\u03b1 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03ac\u03bd\u03b9\u03c3\u03b7 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2, \u03b5\u03bd\u03ce \u03b5\u03be\u03bf\u03c1\u03b8\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03b5\u03af\u03b1\u03c2 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b1 \u03c3\u03ba\u03ac\u03c6\u03b7 \u03b1\u03c5\u03c4\u03ac.<\/p>\n

\u03a0\u03bf\u03b9\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03ae \u03c0\u03bb\u03b7\u03b8\u03c5\u03c3\u03bc\u03b9\u03b1\u03ba\u03ad\u03c2 \u03bf\u03bc\u03ac\u03b4\u03b5\u03c2 \u03b1\u03c6\u03bf\u03c1\u03ac;
\n\u0386\u03c1\u03b8\u03c1\u03bf 1: \u03a4\u03bf\u03c5\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b5\u03c2 \u03c0\u03bb\u03bf\u03af\u03c9\u03bd \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7.<\/p>\n

\u03a0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7<\/strong><\/p>\n

\u0386\u03c1\u03b8\u03c1\u03bf 1
\n\u0396\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c0\u03bb\u03bf\u03af\u03c9\u03bd – \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c0\u03b5\u03c1. \u03c3\u03c4 \u03c0\u03b1\u03c1. 2 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 12 \u03bd. 27\/1975, \u03c0\u03b5\u03c1. \u03b1 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c0\u03b5\u03c1. \u03bd) \u03c0\u03b5\u03c1. \u03b2 \u03c0\u03b1\u03c1. 1 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 44 \u03c4\u03bf\u03c5 \u03bd. 4111\/2013<\/p>\n

1. \u03a3\u03c4\u03bf\u03bd \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1. \u03c3\u03c4 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 12 \u03c4\u03bf\u03c5 \u03bd. 27\/1975 (\u0391’ 77), \u03c0\u03b5\u03c1\u03af \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bb\u03bf\u03af\u03c9\u03bd \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03bc\u03ae\u03ba\u03bf\u03c5\u03c2 \u03c3\u03b5 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03c4\u03ac (7) \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 0, \u03ba\u03b1\u03b9 \u03b7 \u03c0\u03b5\u03c1. \u03c3\u03c4 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n

\u00ab\u03c3\u03c4. \u0393\u03b9\u03b1 \u03c4\u03b1 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ac \u03c0\u03bb\u03bf\u03af\u03b1 \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2, \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03bc\u03ae\u03ba\u03bf\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n

\u039f\u03bb\u03b9\u03ba\u03cc \u03bc\u03ae\u03ba\u03bf\u03c2 \u03c3\u03b5 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03a3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5<\/strong>
\n\u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 7 0
\n7,01 \u03ad\u03c9\u03c2 12 1
\n\u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 12 5<\/p>\n

2. \u0397 \u03c0\u03b1\u03c1. 1 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2023 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2. \u0391\u03bd \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03c5\u03c4\u03cc\u03c2 \u03b4\u03b5\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b5 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03ad\u03c4\u03b7 2020, 2021 \u03ba\u03b1\u03b9 2022, \u03b4\u03b5\u03bd \u03b1\u03bd\u03b1\u03b6\u03b7\u03c4\u03b5\u03af\u03c4\u03b1\u03b9.<\/p>\n

3. \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1. \u03b1 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03c1\u03ce\u03c4\u03bf \u03b5\u03b4\u03ac\u03c6\u03b9\u03bf \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c0\u03b5\u03c1. \u03bd) \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1. \u03b2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 44 \u03c4\u03bf\u03c5 \u03bd. 4111\/2013 (\u0391’ 18), \u03c0\u03b5\u03c1\u03af \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03bf\u03cd\u03c2 \u03b4\u03b9\u03b1\u03b2\u03af\u03c9\u03c3\u03b7\u03c2, \u03bf\u03b9 \u03bb\u03ad\u03be\u03b5\u03b9\u03c2 \u00ab\u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u03c0\u03ad\u03bd\u03c4\u03b5 (5) \u03bc\u03ad\u03c4\u03c1\u03c9\u03bd\u00bb \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03bb\u03ad\u03be\u03b5\u03b9\u03c2 \u00ab\u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u03b5\u03c0\u03c4\u03ac (7) \u03bc\u03ad\u03c4\u03c1\u03c9\u03bd\u00bb, \u03ba\u03b1\u03b9 \u03b7 \u03c0\u03b1\u03c1. 1 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n

\u00ab1.\u03b1. \u0395\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03bf\u03cd\u03c2 \u03b4\u03b9\u03b1\u03b2\u03af\u03c9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c4\u03b7\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ba\u03c5\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ae \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03bc\u03b5\u03b3\u03ac\u03bb\u03bf\u03c5 \u03ba\u03c5\u03b2\u03b9\u03c3\u03bc\u03bf\u03cd, \u03b1\u03b5\u03c1\u03bf\u03c3\u03ba\u03b1\u03c6\u03ce\u03bd, \u03b5\u03bb\u03b9\u03ba\u03bf\u03c0\u03c4\u03ad\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b5\u03bc\u03bf\u03c0\u03c4\u03ad\u03c1\u03c9\u03bd, \u03b4\u03b5\u03be\u03b1\u03bc\u03b5\u03bd\u03ce\u03bd \u03ba\u03bf\u03bb\u03cd\u03bc\u03b2\u03b7\u03c3\u03b7\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03ba\u03b1\u03c6\u03ce\u03bd \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u03b5\u03c0\u03c4\u03ac (7) \u03bc\u03ad\u03c4\u03c1\u03c9\u03bd, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ac \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ac \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c3\u03c4\u03b7 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b7 \u0393\u0393\u03a0\u03a3.<\/p>\n

\u03b2. \u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c4\u03b7\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5, \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ac \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n

i) \u0393\u03b9\u03b1 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03b1\u03c0\u03cc \u03c7\u03af\u03bb\u03b9\u03b1 \u03b5\u03bd\u03bd\u03b9\u03b1\u03ba\u03cc\u03c3\u03b9\u03b1 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03b5\u03bd\u03bd\u03ad\u03b1 (1.929) \u03ba\u03c5\u03b2\u03b9\u03ba\u03ac \u03b5\u03ba\u03b1\u03c4\u03bf\u03c3\u03c4\u03ac \u03ad\u03c9\u03c2 \u03b4\u03c5\u03cc\u03bc\u03b9\u03c3\u03b7 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 (2.500) \u03ba\u03c5\u03b2\u03b9\u03ba\u03ac, \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b9\u03c3\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03b3\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2 \u03b5\u03c0\u03af \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03c0\u03ad\u03bd\u03c4\u03b5 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (5%).<\/p>\n

ii) \u0393\u03b9\u03b1 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03b1\u03c0\u03cc \u03b4\u03c5\u03cc\u03bc\u03b9\u03c3\u03b7 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 (2.500) \u03ba\u03c5\u03b2\u03b9\u03ba\u03ac \u03b5\u03ba\u03b1\u03c4\u03bf\u03c3\u03c4\u03ac \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9, \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b9\u03c3\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03b3\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2 \u03b5\u03c0\u03af \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b4\u03ad\u03ba\u03b1 \u03c4\u03c1\u03af\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (13%).<\/p>\n

\u0391\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03bf\u03cd\u03c2 \u03b4\u03b9\u03b1\u03b2\u03af\u03c9\u03c3\u03b7\u03c2 \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03c0\u03b1\u03bb\u03b1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u03b4\u03ad\u03ba\u03b1 (10) \u03b5\u03c4\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u03ba\u03c5\u03ba\u03bb\u03bf\u03c6\u03bf\u03c1\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1, \u03ae \u03c3\u03b5 \u03c7\u03ce\u03c1\u03b1 \u03c4\u03b7\u03c2 \u0395.\u0395.\/\u0395\u039f\u03a7 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b1\u03bd\u03b1\u03c0\u03ae\u03c1\u03c9\u03bd, \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c4\u03ad\u03bb\u03b7 \u03ba\u03c5\u03ba\u03bb\u03bf\u03c6\u03bf\u03c1\u03af\u03b1\u03c2.<\/strong><\/p>\n

\u0395\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd, \u03b1\u03c0\u03cc \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2019 \u03ba\u03b1\u03b9 \u03b5\u03be\u03ae\u03c2, \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03bf\u03cd\u03c2 \u03b4\u03b9\u03b1\u03b2\u03af\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03c0\u03bf\u03bb\u03c5\u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03bc\u03b5 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b1 (4) \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b2’ \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 11 \u03c4\u03bf\u03c5 \u03bd. 4172\/2013.<\/p>\n

iii) \u0393\u03b9\u03b1 \u03b1\u03b5\u03c1\u03bf\u03c3\u03ba\u03ac\u03c6\u03b7, \u03b5\u03bb\u03b9\u03ba\u03cc\u03c0\u03c4\u03b5\u03c1\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b5\u03bc\u03cc\u03c0\u03c4\u03b5\u03c1\u03b1, \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b9\u03c3\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03b3\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2 \u03b5\u03c0\u03af \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b4\u03ad\u03ba\u03b1 \u03c4\u03c1\u03af\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (13%).<\/p>\n

iv) \u0393\u03b9\u03b1 \u03b4\u03b5\u03be\u03b1\u03bc\u03b5\u03bd\u03ad\u03c2 \u03ba\u03bf\u03bb\u03cd\u03bc\u03b2\u03b7\u03c3\u03b7\u03c2, \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ad\u03c2, \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b9\u03c3\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03b3\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2 \u03b5\u03c0\u03af \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b4\u03ad\u03ba\u03b1 \u03c4\u03c1\u03af\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (13%).<\/p>\n

v) \u0393\u03b9\u03b1 \u03c4\u03b1 \u03c3\u03ba\u03ac\u03c6\u03b7 \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u03b5\u03c0\u03c4\u03ac (7) \u03bc\u03ad\u03c4\u03c1\u03c9\u03bd, \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b9\u03c3\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03b3\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03ba\u03ac\u03c6\u03bf\u03c5\u03c2 \u03b5\u03c0\u03af \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b4\u03b5\u03ba\u03b1\u03c4\u03c1\u03af\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (13%). \u0394\u03b5\u03bd \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03b7 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2. \u0391\u03c0\u03cc \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03bd \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03b9\u03c3\u03c4\u03b9\u03bf\u03c6\u03cc\u03c1\u03b1 \u03c3\u03ba\u03ac\u03c6\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03bb\u03bf\u03af\u03b1 \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03b5\u03af \u03ae \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03b5\u03be \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03bf\u03c5 \u03b1\u03c0\u03cc \u03be\u03cd\u03bb\u03bf, \u03c4\u03cd\u03c0\u03bf\u03bd \u03c4\u03c1\u03b5\u03c7\u03b1\u03bd\u03c4\u03ae\u03c1\u03b9, \u03b2\u03b1\u03c1\u03ba\u03b1\u03bb\u03ac\u03c2, \u03c0\u03ad\u03c1\u03b1\u03bc\u03b1, \u03c4\u03c3\u03b5\u03c1\u03bd\u03af\u03ba\u03b9, \u03bb\u03af\u03bc\u03c0\u03b5\u03c1\u03c4\u03c5 \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03bd\u03b1\u03c5\u03c4\u03b9\u03ba\u03ae \u03c0\u03b1\u03c1\u03ac\u03b4\u03bf\u03c3\u03b7.<\/p>\n

\u03b3. \u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03bf\u03cd\u03c2 \u03b4\u03b9\u03b1\u03b2\u03af\u03c9\u03c3\u03b7\u03c2 \u03b2\u03b5\u03b2\u03b1\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03bc\u03c6\u03b1\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c3\u03b7\u03bc\u03b5\u03af\u03c9\u03bc\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2. \u0392\u03b5\u03b2\u03b1\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03c6\u03cd\u03bb\u03bb\u03b1 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b1\u03c5\u03c4\u03ac \u03ad\u03c7\u03bf\u03c5\u03bd \u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03bc\u03b5 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03af\u03bb\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03ae \u03bb\u03cc\u03b3\u03c9 \u03bc\u03b7 \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03ae \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7\u03c2 \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b7\u03c1\u03af\u03c9\u03bd \u03ae \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03bc\u03b2\u03b9\u03b2\u03b1\u03c3\u03bc\u03bf\u03cd. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c0\u03b5\u03c1\u03af \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1.<\/p>\n

\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03c4\u03bf \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2013, \u03b5\u03ba\u03b4\u03af\u03b4\u03b5\u03c4\u03b1\u03b9 \u03be\u03b5\u03c7\u03c9\u03c1\u03b9\u03c3\u03c4\u03cc \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c3\u03b7\u03bc\u03b5\u03af\u03c9\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf\u03c5 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/strong><\/p>\n

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

\u03b5. \u039c\u03b5 \u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u0395\u03b8\u03bd\u03b9\u03ba\u03ae\u03c2 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03c5\u03c7\u03cc\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b5\u03c2 \u03bb\u03b5\u03c0\u03c4\u03bf\u03bc\u03ad\u03c1\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03bb\u03bf\u03cd\u03c2 \u03b4\u03b9\u03b1\u03b2\u03af\u03c9\u03c3\u03b7\u03c2.<\/p>\n

\u03c3\u03c4. \u039f\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bb\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 2013 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac.\u00bb.<\/p>\n

4. \u0397 \u03c0\u03b1\u03c1. 3 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2024 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2.<\/p>\n

\u03a0\u03b7\u03b3\u03ae:Taxheaven<\/p>\n","protected":false},"excerpt":{"rendered":"

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