{"id":47455,"date":"2011-12-08T17:08:00","date_gmt":"2011-12-08T15:08:00","guid":{"rendered":"https:\/\/new.palmografos.com\/?p=47455"},"modified":"2011-12-08T17:08:00","modified_gmt":"2011-12-08T15:08:00","slug":"vivvo-12603","status":"publish","type":"post","link":"https:\/\/www.palmografos.com\/?p=47455","title":{"rendered":"\u03a0\u03cc\u03c3\u03bf \u03b8\u03b1 \u03bc\u03b5\u03b9\u03ce\u03c3\u03b5\u03b9 \u03b7 \u03b5\u03c6\u03bf\u03c1\u03af\u03b1 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2 \u2013 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u03bd\u03ad\u03bf \u03ad\u03c4\u03bf\u03c2 &#8211; \u039f\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b7 \u03b7 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2"},"content":{"rendered":"<div id=\"intext_content_tag\">\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\">\u039f\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b7 \u03b7 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2<\/span><\/strong><\/p>\n<p style=\"text-align: justify\">\u00a0<\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039c\u03b5\u03b3\u03ac\u03bb\u03b5\u03c2 \u03bc\u03b5\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b9\u03c3\u03b8\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03b8\u03b1  \u03b4\u03b9\u03b1\u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03bf\u03c5\u03bd \u03b5\u03ba\u03b1\u03c4\u03bf\u03bc\u03bc\u03cd\u03c1\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03ad\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2  \u03ba\u03b1\u03b8\u03ce\u03c2 \u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9 \u03b7 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bc\u03b5 \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03bd\u03b1 \u03c8\u03b1\u03bb\u03b9\u03b4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9  \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac \u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7\u03bd \u03c4\u03c3\u03ad\u03c0\u03b7 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5  \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03ae\u03c4\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a4\u03bf \u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd, \u03ad\u03b4\u03c9\u03c3\u03b5 \u03c0\u03c1\u03b9\u03bd \u03bb\u03af\u03b3\u03bf \u03c3\u03c4\u03b7 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03b7\u03bd  \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf, \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03af\u03b1\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03ad\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c4\u03b1  \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03b1 \u03c4\u03c9\u03bd \u03c0\u03ac\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b5\u03c9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd (\u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd), \u03bd\u03b1  \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd  \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2. \u0391\u03c0\u03cc \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03b1\u03c5\u03c4\u03ae \u03b8\u03b1 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03bf\u03c5\u03bd \u03bc\u03b5\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2  \u03c3\u03c4\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1 \u03b2\u03ac\u03c3\u03b7 \u03b8\u03b1 \u03be\u03b5\u03c0\u03b5\u03c1\u03ac\u03c3\u03bf\u03c5\u03bd \u03c3\u03b5 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2  \u03ad\u03b3\u03b3\u03b1\u03bc\u03c9\u03bd \u03bc\u03b5 3 \u03c0\u03b1\u03b9\u03b4\u03b9\u03ac \u03c4\u03b1 2.400 \u03b5\u03c5\u03c1\u03ce.<\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\"><br \/><\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039c\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u00ab\u03a3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2, \u03b5\u03bd\u03b9\u03b1\u03af\u03bf  \u03bc\u03b9\u03c3\u03b8\u03bf\u03bb\u03cc\u03b3\u03b9\u03bf-\u03b2\u03b1\u03b8\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03bf, \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03b1\u03ba\u03ae \u03b5\u03c6\u03b5\u03b4\u03c1\u03b5\u03af\u03b1 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2  \u03c4\u03bf\u03c5 \u03bc\u03b5\u03c3\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03bf\u03c5 \u03c0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae\u03c2 2012-2015\u00bb  \u03bc\u03b5\u03b9\u03ce\u03b8\u03b7\u03ba\u03b5 \u03c4\u03bf \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b1\u03c0\u03cc 12.000 \u03b5\u03c5\u03c1\u03ce \u03c0\u03bf\u03c5 \u03af\u03c3\u03c7\u03c5\u03b5 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03c4\u03bf\u03c5  2011 \u03c3\u03b5 5.000 \u03b5\u03c5\u03c1\u03ce \u03b1\u03c0\u03cc 1\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2012. \u0395\u03c0\u03af\u03c3\u03b7\u03c2 \u03b5\u03c0\u03ae\u03bb\u03b8\u03b1\u03bd \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2  \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03af\u03b1\u03c2 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5  \u03bc\u03ae\u03bd\u03b1 \u03b7 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5. \u0395\u03c4\u03c3\u03b9, \u03c4\u03bf \u03b4\u03b7\u03bb\u03c9\u03b8\u03ad\u03bd \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03ae  \u03b1\u03c5\u03c4\u03cc \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9  \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9  \u03c3\u03b5 \u03c6\u03cc\u03c1\u03bf \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b7\u03bd \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b7 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1:<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<table style=\"text-align: justify\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">\u039a\u03bb\u03b9\u03bc\u03ac\u03ba\u03b9\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 (\u03b5\u03c5\u03c1\u03ce)<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2<\/span><\/p>\n<p style=\"text-align: center\"><span style=\"font-size: medium\">\u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2<\/span><\/p>\n<p style=\"text-align: center\"><span style=\"font-size: medium\">%<\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03bb\u03b9\u03bc\u03b1\u03ba\u03af\u03bf\u03c5 (\u03b5\u03c5\u03c1\u03ce)<\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p><span style=\"font-size: medium\">\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 (\u03b5\u03c5\u03c1\u03ce)<\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf \u03a6\u03cc\u03c1\u03bf\u03c5 (\u03b5\u03c5\u03c1\u03ce)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">5.000<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">0<\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">0<\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">5.000<\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">7.000<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">10<\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">700<\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">12.000<\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">700<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">4.000<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">18<\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">720<\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">16.000<\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">1.420<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">10.000<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">25<\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">2.500<\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">26.000<\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">3.920<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">14.000<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">35<\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">4.900<\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">40.000<\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">8.820<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">20.000<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">38<\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">7.600<\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">60.000<\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">16.420<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">40.000<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">40<\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">16.000<\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">100.000<\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">32.420<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">\u0386\u03bd\u03c9 \u03c4\u03c9\u03bd<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">45<\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 111px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\">100.000<\/span><\/p>\n<\/td>\n<td style=\"width: 134px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<\/td>\n<td style=\"width: 90px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<\/td>\n<td style=\"width: 144px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<\/td>\n<td style=\"width: 142px\" valign=\"top\">\n<p style=\"text-align: center\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039f \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 1\u03b7\u03c2  \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2012, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03bc\u03b9\u03c3\u03b8\u03ce\u03bd, \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b9\u03c3\u03b8\u03af\u03c9\u03bd, \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9  \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03b8\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a4\u03bf \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03ba\u03bb\u03b9\u03bc\u03b1\u03ba\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1\u03c2, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">&#8211; \u039a\u03b1\u03c4\u03ac 2.000 \u03b5\u03c5\u03c1\u03ce \u03b5\u03ac\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03c4\u03ad\u03ba\u03bd\u03bf \u03c0\u03bf\u03c5 \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">&#8211; \u039a\u03b1\u03c4\u03ac 4.000 \u03b5\u03c5\u03c1\u03ce \u03b5\u03ac\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b4\u03cd\u03bf \u03c4\u03ad\u03ba\u03bd\u03b1 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">&#8211; \u039a\u03b1\u03c4\u03ac 7.000 \u03b5\u03c5\u03c1\u03ce \u03b5\u03ac\u03bd \u03ad\u03c7\u03b5\u03b9 \u03c4\u03c1\u03af\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03b5\u03c0\u03c4\u03ac \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03c9\u03bd (7.000) \u03b5\u03c5\u03c1\u03ce, \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03c1\u03b5\u03b9\u03c2  \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 (3.000) \u03b5\u03c5\u03c1\u03ce, \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03c4\u03ad\u03ba\u03bd\u03bf \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bd\u03ad\u03bf\u03c5\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 \u03b5\u03c4\u03ce\u03bd, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2  \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u03b5\u03be\u03ae\u03bd\u03c4\u03b1 \u03c0\u03ad\u03bd\u03c4\u03b5 \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03ac\u03c4\u03bf\u03bc\u03b1 \u03bc\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03ae  \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03bc\u03b5 \u03c0\u03b1\u03b9\u03b4\u03b9\u03ac \u03bc\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2, \u03c4\u03bf  \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 9.000 \u03b5\u03c5\u03c1\u03ce, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c4\u03bf \u03b4\u03b7\u03bb\u03c9\u03b8\u03ad\u03bd \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1,  \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03ae \u03b1\u03c5\u03c4\u03cc \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03ba\u03b1\u03b9  \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c4\u03bf\u03c5  \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5, \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 9.000 \u03b5\u03c5\u03c1\u03ce. \u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1  \u03b1\u03c5\u03c4\u03ac, \u03cc\u03c4\u03b1\u03bd \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c0\u03cc 9.000 \u03b5\u03c5\u03c1\u03ce \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9, \u03c4\u03bf  \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9  \u03ce\u03c3\u03c4\u03b5 \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b1\u03c6\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03c4\u03bf\u03c5  \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bd\u03b1 \u03bc\u03b7\u03bd \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd 9.000 \u03b5\u03c5\u03c1\u03ce.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1  \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 1.1.2012 \u03c4\u03bf \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03ba\u03bb\u03b9\u03bc\u03b1\u03ba\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2  \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03ac\u03b6\u03b9 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03b5\u03c3\u03b7 \u03cc\u03c4\u03b9 \u03c4\u03bf  \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c7\u03b1\u03bc\u03b7\u03bb\u03cc (\u03ba\u03ac\u03c4\u03c9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03cc \u03c4\u03bf\u03c5\u03c2) \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2  \u03b5\u03be\u03ae\u03c2:<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b1) \u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bd\u03ad\u03bf\u03c5\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 \u03b5\u03c4\u03ce\u03bd (\u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b3\u03b5\u03bd\u03bd\u03b7\u03b8\u03b5\u03af \u03b1\u03c0\u03cc 1.1.1982 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac) \u03c3\u03c4\u03b1 9.000 \u03b5\u03c5\u03c1\u03ce,<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b2) \u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u03b5\u03be\u03ae\u03bd\u03c4\u03b1 \u03c0\u03ad\u03bd\u03c4\u03b5 \u03b5\u03c4\u03ce\u03bd (\u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b3\u03b5\u03bd\u03bd\u03b7\u03b8\u03b5\u03af \u03bc\u03ad\u03c7\u03c1\u03b9 31.12.1946) \u03c3\u03c4\u03b1 9.000 \u03b5\u03c5\u03c1\u03ce,<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b3) \u0393\u03b9\u03b1 \u03c4\u03b1 \u03ac\u03c4\u03bf\u03bc\u03b1 \u03bc\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c3\u03c4\u03b1 11.000 \u03b5\u03c5\u03c1\u03ce,<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b4) \u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5\u03c2 \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd  \u03c0\u03b1\u03b9\u03b4\u03b9\u03ac \u03bc\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c3\u03c4\u03b1 11.000 \u03b5\u03c5\u03c1\u03ce (\u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9  \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03ad\u03bd\u03b1 \u03c0\u03b1\u03b9\u03b4\u03af \u03bc\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2),<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b5) \u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bd\u03ad\u03bf\u03c5\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 \u03b5\u03c4\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5\u03c2 \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd  \u03c0\u03b1\u03b9\u03b4\u03b9\u03ac \u03bc\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c3\u03c4\u03b1 11.000 \u03b5\u03c5\u03c1\u03ce (\u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9  \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03ad\u03bd\u03b1 \u03c0\u03b1\u03b9\u03b4\u03af \u03bc\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2),<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03c3\u03c4) \u0393\u03b9\u03b1 \u03c4\u03b1 \u03ac\u03c4\u03bf\u03bc\u03b1 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03be\u03ae\u03bd\u03c4\u03b1 \u03c0\u03ad\u03bd\u03c4\u03b5 \u03b5\u03c4\u03ce\u03bd  \u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5\u03c2 \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd \u03c0\u03b1\u03b9\u03b4\u03b9\u03ac \u03bc\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c3\u03c4\u03b1 7.000 \u03b5\u03c5\u03c1\u03ce (\u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c4\u03bf\u03bd  \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03ad\u03bd\u03b1 \u03c0\u03b1\u03b9\u03b4\u03af \u03bc\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2).<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c4\u03c9\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03ad\u03ba\u03bd\u03b1 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5\u03c2  \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd \u03c4\u03cc\u03c4\u03b5 \u03c4\u03bf \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03ba\u03bb\u03b9\u03bc\u03b1\u03ba\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2  \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5,  \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">&#8211; \u039a\u03b1\u03c4\u03ac 2.000 \u03b5\u03c5\u03c1\u03ce \u03b5\u03ac\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03c4\u03ad\u03ba\u03bd\u03bf \u03c0\u03bf\u03c5 \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">&#8211; \u039a\u03b1\u03c4\u03ac 4.000 \u03b5\u03c5\u03c1\u03ce \u03b5\u03ac\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b4\u03cd\u03bf \u03c4\u03ad\u03ba\u03bd\u03b1 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">&#8211; \u039a\u03b1\u03c4\u03ac 7.000 \u03b5\u03c5\u03c1\u03ce \u03b5\u03ac\u03bd \u03ad\u03c7\u03b5\u03b9 \u03c4\u03c1\u03af\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 7.000 \u03b5\u03c5\u03c1\u03ce, \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac 3.000 \u03b5\u03c5\u03c1\u03ce, \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03c4\u03ad\u03ba\u03bd\u03bf \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\"><br \/><\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03c4\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 <\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039f\u03b9 \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2 \u03b8\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03bf\u03c5\u03bd, \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc  \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03b1\u03c6\u03b1\u03b9\u03c1\u03ce\u03bd\u03c4\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd \u03ae  \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03b9\u03b1\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03bc\u03cc\u03bd\u03bf \u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c4\u03c9\u03bd  \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2, \u03c0\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd  \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5\u03c2 \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03cc\u03c2 \u03ae \u03bf \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b4\u03b5\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03c9\u03bd  \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b4\u03b5\u03bd \u03b5\u03ba\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf  \u03b1\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03ae \u03c4\u03bf\u03c5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd \u03ae  \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7  \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7, \u03bf \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03c0\u03bf\u03b9\u03b5\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c4\u03b7\u03c2 \u03af\u03b4\u03b9\u03b1\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5  (\u03c5\u03c0\u03b5\u03c1\u03c9\u03c1\u03af\u03b5\u03c2, \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2, \u03c0\u03c1\u03b9\u03bc \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1\u03c2, \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7  \u03bd\u03c5\u03ba\u03c4\u03b5\u03c1\u03b9\u03bd\u03ae &#8211; \u039a\u03c5\u03c1\u03b9\u03b1\u03ba\u03ce\u03bd &#8211; \u03b1\u03c1\u03b3\u03b9\u03ce\u03bd \u03ba\u03c4\u03bb.), \u03c0\u03bf\u03c5 \u03c3\u03c5\u03bd\u03b5\u03bd\u03c4\u03ad\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae  \u03c3\u03c5\u03bd\u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9) \u03bc\u03b1\u03b6\u03af, \u03c3\u03b5 \u03bc\u03af\u03b1 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03bf \u03bc\u03b9\u03c3\u03b8\u03cc. \u03a3\u03c4\u03b7  \u03c3\u03c5\u03bd\u03ad\u03c7\u03b5\u03b9\u03b1 \u03bf\u03b9 \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03ae\u03bd\u03b1 \u03b8\u03b1 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03cd\u03bd \u03b1\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03bf\u03c5  \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2  \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03b8\u03b5\u03af \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1  \u03ba\u03ac\u03b8\u03b5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c4\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2-\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 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\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03b8\u03b1  \u03bc\u03b5\u03b9\u03c9\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 1,5% \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1  \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1 \u03b2\u03ac\u03c3\u03b7.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c4\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2-\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5\u03c2 \u03c4\u03bf \u03ac\u03b8\u03c1\u03bf\u03b9\u03c3\u03bc\u03b1 \u03b4\u03ce\u03c1\u03c9\u03bd  \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bd\u03b1 \u03b9\u03c3\u03bf\u03b4\u03c5\u03bd\u03b1\u03bc\u03b5\u03af \u03bc\u03b5  \u03b4\u03cd\u03bf \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2 \u03ae \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03b8\u03b5\u03af \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd  1124764\/2303\/\u03a0\u039f\u039b.1163\/12.12.2008 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf, \u03c4\u03bf \u03ad\u03bd\u03b1 \u03b4\u03ad\u03ba\u03b1\u03c4\u03bf \u03c4\u03ad\u03c4\u03b1\u03c1\u03c4\u03bf (1\/14)  \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03b1\u03c5\u03c4\u03bf\u03cd, \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03ae\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd  \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03bc\u03b9\u03c3\u03b8\u03ce\u03bd \u03ae \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd. \u03a4\u03bf \u03af\u03b4\u03b9\u03bf  \u03c0\u03bf\u03c3\u03cc \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03c3\u03c4\u03bf  \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf, \u03c9\u03c2 \u03b4\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd. \u03a4\u03bf \u03bc\u03b9\u03c3\u03cc \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b5\u03af \u03c3\u03c4\u03bf  \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf \u03ad\u03bd\u03b1 \u03b5\u03b9\u03ba\u03bf\u03c3\u03c4\u03cc \u03cc\u03b3\u03b4\u03bf\u03bf (1\/28) \u03c4\u03bf\u03c5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf\u03c5  \u03c6\u03cc\u03c1\u03bf\u03c5, \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b5\u03af \u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf  \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf \u03c9\u03c2 \u03b4\u03ce\u03c1\u03bf \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ae \u03c9\u03c2 \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2-\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b5\u03ba\u03b5\u03af\u03bd\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2  \u03bf\u03c0\u03bf\u03af\u03bf\u03c5\u03c2 \u03c4\u03bf \u03ac\u03b8\u03c1\u03bf\u03b9\u03c3\u03bc\u03b1 \u03b4\u03ce\u03c1\u03c9\u03bd \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 \u03b4\u03b5\u03bd  \u03b9\u03c3\u03bf\u03b4\u03c5\u03bd\u03b1\u03bc\u03b5\u03af \u03c0\u03bb\u03ad\u03bf\u03bd \u03bc\u03b5 \u03b4\u03cd\u03bf \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2 \u03ae \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03c4\u03bf \u03ad\u03bd\u03b1 \u03b4\u03c9\u03b4\u03ad\u03ba\u03b1\u03c4\u03bf (1\/12) \u03c4\u03bf\u03c5  \u03c0\u03bf\u03c3\u03bf\u03cd \u03b1\u03c5\u03c4\u03bf\u03cd, \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03ae\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd  \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03bc\u03b9\u03c3\u03b8\u03ce\u03bd \u03ae \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd. \u039f  \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf  \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf \u03c9\u03c2 \u03b4\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03b4\u03ce\u03c1\u03bf \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2,  \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b1 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03b9\u03c2  \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03ae\u03bd\u03b1 \u03c3\u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03b4\u03ce\u03c1\u03bf  (\u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd-\u03a0\u03ac\u03c3\u03c7\u03b1) \u03ae \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\"><br \/><\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c3\u03b5 \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 <\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039f \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5, \u03c3\u03c4\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd  \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03ae \u03ac\u03bb\u03bb\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b1\u03bc\u03b5\u03af\u03b1 \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ac,  \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03ac, \u03b1\u03c1\u03c9\u03b3\u03ae\u03c2 \u03ae \u03b1\u03bb\u03bb\u03b7\u03bb\u03bf\u03b2\u03bf\u03ae\u03b8\u03b5\u03b9\u03b1\u03c2, \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03c9\u03c2:<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b1) \u039c\u03b5 \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%) \u03b1\u03bd \u03c4\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2  \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b1 \u03b4\u03cd\u03bf \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03c0\u03b5\u03bd\u03c4\u03b1\u03ba\u03cc\u03c3\u03b9\u03b1 (2.500) \u03b5\u03c5\u03c1\u03ce \u03b5\u03c4\u03b7\u03c3\u03af\u03c9\u03c2,<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b2) \u039c\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b4\u03ad\u03ba\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (10%) \u03b1\u03bd \u03c4\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2  \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b1 \u03b4\u03cd\u03bf \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03c0\u03b5\u03bd\u03c4\u03b1\u03ba\u03cc\u03c3\u03b9\u03b1 (2.500) \u03b5\u03c5\u03c1\u03ce \u03ba\u03b1\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2  \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03c0\u03b5\u03bd\u03c4\u03b1\u03ba\u03cc\u03c3\u03b9\u03b1 (4.500) \u03b5\u03c5\u03c1\u03ce \u03b5\u03c4\u03b7\u03c3\u03af\u03c9\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b3) \u039c\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b4\u03b5\u03ba\u03b1\u03c0\u03ad\u03bd\u03c4\u03b5 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (15%) \u03b1\u03bd \u03c4\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2  \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b1 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03c0\u03b5\u03bd\u03c4\u03b1\u03ba\u03cc\u03c3\u03b9\u03b1 (4.500) \u03b5\u03c5\u03c1\u03ce \u03b5\u03c4\u03b7\u03c3\u03af\u03c9\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/2238\/year\/1994\/article\/57\/paragraph\/1\" target=\"_blank\" rel=\"external\">\u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 57<\/a> \u03c4\u03bf\u03c5 \u039a\u03a6\u0395, \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 1,5% \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5.<\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\"><br \/><\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03c3\u03b7 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c3\u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03ba\u03c4\u03bf\u03cd\u03bd \u03bf\u03b9 \u03b1\u03bc\u03b5\u03b9\u03b2\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03bc\u03b5  \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03bc\u03b9\u03c3\u03b8\u03cc, \u03bf\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03b1\u03c0\u03cc \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2, \u03bf\u03b9  \u03b1\u03bc\u03b5\u03b9\u03b2\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03bc\u03b5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bc\u03b5 \u03c3\u03c7\u03ad\u03c3\u03b7  \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c0\u03ac\u03bd\u03c9 \u03b1\u03c0\u03cc \u03ad\u03bd\u03b1 \u03ad\u03c4\u03bf\u03c2 \u03c3\u03c4\u03bf\u03bd \u03af\u03b4\u03b9\u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03ae \u03bc\u03b5 \u03c3\u03c7\u03ad\u03c3\u03b7  \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03b1\u03bf\u03c1\u03af\u03c3\u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5, \u03bf\u03b9 \u03b1\u03be\u03b9\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03af \u03ba\u03b1\u03b9 \u03c4\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b5\u03c1\u03bf  \u03c0\u03bb\u03ae\u03c1\u03c9\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03bf\u03cd \u03bd\u03b1\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c3\u03b5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ac \u03c0\u03bb\u03bf\u03af\u03b1,  \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03ae \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c0\u03bf\u03c5  \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03ba\u03cd\u03c1\u03b9\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2. \u0397  \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5  \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03bc\u03b5\u03c4\u03ac \u03b1\u03c0\u03cc \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03b1\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd \u03ae \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03ae \u03c4\u03bf\u03c5  \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b9\u03c3\u03b8\u03af\u03bf\u03c5 \u03ae \u03c4\u03b7\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b2\u03ac\u03c3\u03b7, \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc  \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ce\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 1.1.2012  \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 31.12.2014. \u0397 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03b4\u03b5\u03bd  \u03b1\u03c6\u03b1\u03b9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03ae \u03b1\u03c0\u03cc \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03c4\u03b7\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1\u03c2  \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0395\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 (\u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a>)  \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03c3\u03bc\u03b5\u03c4\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03bb\u03b9\u03ba\u03ce\u03c2  \u03c4\u03c5\u03c6\u03bb\u03bf\u03af, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03b9\u03ac\u03b6\u03bf\u03c5\u03bd \u03b2\u03b1\u03c1\u03b9\u03ad\u03c2 \u03ba\u03b9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2  \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b5\u03c2 \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b1\u03c0\u03cc \u03bf\u03b3\u03b4\u03cc\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (80%) \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9, \u03bf\u03b9  \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03bf\u03bb\u03c5\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd, \u03b7 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c4\u03b1\u03bc\u03b5\u03af\u03b1 \u03c0\u03c1\u03bf\u03bd\u03bf\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9  \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2, \u03c4\u03bf \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03c9\u03bd \u03ba\u03bb\u03c0.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0391\u03c0\u03cc 1\u03b7\u03c2 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2012 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd \u03ae \u03c4\u03b7\u03c2  \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03ae \u03c4\u03bf\u03c5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b9\u03c3\u03b8\u03af\u03bf\u03c5 \u03ae \u03c4\u03b7\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03b8\u03b1  \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03ae \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c0\u03bf\u03c5  \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03ba\u03cd\u03c1\u03b9\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03b7  \u03bf\u03c0\u03bf\u03af\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03bc\u03b5\u03c4\u03ac \u03b1\u03c0\u03cc \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03b1\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf  \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b1) \u039c\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03ad\u03bd\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (1%) \u03b3\u03b9\u03b1 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc  \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03ad\u03bd\u03b1 (12.001) \u03b5\u03c5\u03c1\u03ce \u03ad\u03c9\u03c2 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 (20.000) \u03b5\u03c5\u03c1\u03ce.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b2) \u039c\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b4\u03cd\u03bf \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (2%) \u03b3\u03b9\u03b1 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc  \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03ad\u03bd\u03b1 (20.001) \u03b5\u03c5\u03c1\u03ce \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03bd\u03ae\u03bd\u03c4\u03b1 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 (50.000)  \u03b5\u03c5\u03c1\u03ce.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b3) \u039c\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03c4\u03c1\u03af\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (3%) \u03b3\u03b9\u03b1 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc  \u03c0\u03b5\u03bd\u03ae\u03bd\u03c4\u03b1 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03ad\u03bd\u03b1 (50.001) \u03b5\u03c5\u03c1\u03ce \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03b1\u03c4\u03cc \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 (100.000)  \u03b5\u03c5\u03c1\u03ce.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b4) \u039c\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (4%) \u03b3\u03b9\u03b1 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b5\u03ba\u03b1\u03c4\u03cc \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03ad\u03bd\u03b1 (100.001) \u03b5\u03c5\u03c1\u03ce \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039f\u03b9 \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2 \u03b8\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03bf\u03c5\u03bd, \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc  \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03b1\u03c6\u03b1\u03b9\u03c1\u03ce\u03bd\u03c4\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd \u03ae  \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03ae \u03ac\u03bb\u03bb\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03bc\u03cc\u03bd\u03bf \u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c4\u03c9\u03bd \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2, \u03c0\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5\u03c2  \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03cc\u03c2 \u03ae \u03bf \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2. \u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03cc\u03c4\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf  \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b1\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b4\u03b5\u03bd \u03b1\u03c6\u03b1\u03b9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03bf \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03a6\u039c\u03a5. \u03a3\u03c4\u03b7\u03bd  \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7, \u03bf  \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03c0\u03bf\u03b9\u03b5\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c4\u03b7\u03c2 \u03af\u03b4\u03b9\u03b1\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5 (\u03c5\u03c0\u03b5\u03c1\u03c9\u03c1\u03af\u03b5\u03c2,  \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2, \u03c0\u03c1\u03b9\u03bc \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1\u03c2, \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03bd\u03c5\u03ba\u03c4\u03b5\u03c1\u03b9\u03bd\u03ae &#8211;  \u039a\u03c5\u03c1\u03b9\u03b1\u03ba\u03ce\u03bd &#8211; \u03b1\u03c1\u03b3\u03b9\u03ce\u03bd \u03ba\u03c4\u03bb.), \u03c0\u03bf\u03c5 \u03c3\u03c5\u03bd\u03b5\u03bd\u03c4\u03ad\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c3\u03c5\u03bd\u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9)  \u03bc\u03b1\u03b6\u03af, \u03c3\u03b5 \u03bc\u03af\u03b1 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03bf \u03bc\u03b9\u03c3\u03b8\u03cc. \u03a3\u03c4\u03b7 \u03c3\u03c5\u03bd\u03ad\u03c7\u03b5\u03b9\u03b1 \u03bf\u03b9  \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03ae\u03bd\u03b1 \u03b8\u03b1 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03cd\u03bd \u03b1\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03bf\u03c5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5  \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2  \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03b8\u03b5\u03af \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03ba\u03ac\u03b8\u03b5  \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c4\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2-\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5\u03c2 \u03c4\u03bf \u03ac\u03b8\u03c1\u03bf\u03b9\u03c3\u03bc\u03b1 \u03b4\u03ce\u03c1\u03c9\u03bd  \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 \u03b4\u03b5\u03bd \u03b9\u03c3\u03bf\u03b4\u03c5\u03bd\u03b1\u03bc\u03b5\u03af \u03c0\u03bb\u03ad\u03bf\u03bd \u03bc\u03b5 \u03b4\u03cd\u03bf  \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2 \u03ae \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03bf \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd  \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b8\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03b1\u03c3\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03bf\u03c5  \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd \u03ae \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03b9\u03b1\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd  \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b8\u03b7\u03ba\u03b5 \u03c0\u03b9\u03bf \u03c0\u03ac\u03bd\u03c9, \u03b5\u03c0\u03af 12 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2.  \u03a3\u03c4\u03bf\u03c5\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2-\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b5\u03ba\u03b5\u03af\u03bd\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5\u03c2  \u03c4\u03bf \u03ac\u03b8\u03c1\u03bf\u03b9\u03c3\u03bc\u03b1 \u03b4\u03ce\u03c1\u03c9\u03bd \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af  \u03bd\u03b1 \u03b9\u03c3\u03bf\u03b4\u03c5\u03bd\u03b1\u03bc\u03b5\u03af \u03bc\u03b5 \u03b4\u03cd\u03bf \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2 \u03ae \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03bf \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd  \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b8\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03b1\u03c3\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd  \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd \u03ae \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03b9\u03b1\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03b7\u03c2  \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b8\u03b7\u03ba\u03b5 \u03c0\u03b9\u03bf \u03c0\u03ac\u03bd\u03c9,  \u03b5\u03c0\u03af 14 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2. \u039f \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf\u03c5  \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bd\u03b5\u03bf\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03b8\u03ad\u03bd\u03c4\u03b5\u03c2 \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5\u03c2 \u03ae  \u03bd\u03ad\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b1 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1 \u03c4\u03bf\u03c5 \u03bc\u03ae\u03bd\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ae  \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9, \u03b1\u03bd \u03c3\u03c4\u03bf \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03cc \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03ba\u03ac\u03c0\u03bf\u03b9\u03b1 \u03ac\u03bb\u03bb\u03b7 \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b7  \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae (\u03c0.\u03c7. \u03ad\u03bd\u03b1\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2 \u03c9\u03c2 \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03b9\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03c4\u03bb.) \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd  \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b8\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b7 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae  \u03b1\u03c5\u03c4\u03ae.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c4\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2-\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5\u03c2 \u03c4\u03bf \u03ac\u03b8\u03c1\u03bf\u03b9\u03c3\u03bc\u03b1 \u03b4\u03ce\u03c1\u03c9\u03bd  \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bd\u03b1 \u03b9\u03c3\u03bf\u03b4\u03c5\u03bd\u03b1\u03bc\u03b5\u03af \u03bc\u03b5  \u03b4\u03cd\u03bf \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2 \u03ae \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2  \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03c3\u03b8\u03b5\u03af \u03c3\u03c4\u03b1 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b4\u03ce\u03c1\u03b1, \u03b8\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03b8\u03b5\u03af \u03bc\u03b5 \u03b1\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03c9\u03bd  \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5 \u03bc\u03ae\u03bd\u03b1 \u03c3\u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03b4\u03ce\u03c1\u03bf  (\u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ae \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2) \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b5\u03c0\u03af  14.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2-\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b5\u03ba\u03b5\u03af\u03bd\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2  \u03bf\u03c0\u03bf\u03af\u03bf\u03c5\u03c2 \u03c4\u03bf \u03ac\u03b8\u03c1\u03bf\u03b9\u03c3\u03bc\u03b1 \u03b4\u03ce\u03c1\u03c9\u03bd \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 \u03b4\u03b5\u03bd  \u03b9\u03c3\u03bf\u03b4\u03c5\u03bd\u03b1\u03bc\u03b5\u03af \u03c0\u03bb\u03ad\u03bf\u03bd \u03bc\u03b5 \u03b4\u03cd\u03bf \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2 \u03ae \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03b8\u03b5\u03af  \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03c3\u03b8\u03b5\u03af \u03c3\u03c4\u03b1 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b4\u03ce\u03c1\u03b1, \u03c3\u03c4\u03bf \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5  \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5 \u03bc\u03ae\u03bd\u03b1 \u03c3\u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9  \u03c4\u03bf \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03b4\u03ce\u03c1\u03bf (\u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ae \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2) \u03b5\u03c0\u03af 12, \u03b8\u03b1  \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03b4\u03ce\u03c1\u03bf \u03b1\u03c5\u03c4\u03cc.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039a\u03b1\u03c4&#8217; \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b7 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae, \u03cc\u03c4\u03b1\u03bd \u03c3\u03b5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03cc \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03bf  \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03bf\u03c3\u03cc, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03b8\u03b5\u03af \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2  \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03c3\u03b8\u03b5\u03af \u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b1\u03c5\u03c4\u03cc, \u03c3\u03c4\u03bf \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5  \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5 \u03bc\u03ae\u03bd\u03b1 \u03c3\u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9  \u03c4\u03bf \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03bf \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03bf\u03c3\u03cc \u03b5\u03c0\u03af 12 \u03ae \u03b5\u03c0\u03af 14 (\u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03c3\u03b5 \u03c0\u03bf\u03b9\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c9\u03c2  \u03ac\u03bd\u03c9 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9), \u03b8\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b1\u03c5\u03c4\u03cc.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03b4\u03b5\u03bd \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 1,5% \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03ae\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c3\u03b5 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2  \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2, \u03bf \u03ba\u03ac\u03b8\u03b5 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2 \u03b8\u03b1 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2  \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a><a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ac\u03b3\u03bc\u03b1\u03c4\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9  \u03c3\u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9  \u03c3\u03c4\u03bf\u03bd \u03af\u03b4\u03b9\u03bf \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03ba\u03b1\u03b9 \u03b1\u03c0\u03cc \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2, \u03c4\u03bf\u03c5 \u03bd.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c4\u03b9\u03c2 \u03ba\u03b1\u03b8\u03b1\u03c1\u03ad\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03ad\u03b4\u03c1\u03bf\u03c5 \u03c4\u03b7\u03c2 \u0394\u03b7\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1\u03c2, \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03ad\u03b4\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9  \u03c4\u03c9\u03bd \u0391\u03bd\u03c4\u03b9\u03c0\u03c1\u03bf\u03ad\u03b4\u03c1\u03c9\u03bd \u03c4\u03b7\u03c2 \u0392\u03bf\u03c5\u03bb\u03ae\u03c2, \u03c4\u03c9\u03bd \u0392\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03ce\u03bd, \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03ad\u03b4\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd  \u0391\u03bd\u03c4\u03b9\u03c0\u03c1\u03bf\u03ad\u03b4\u03c1\u03c9\u03bd \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2, \u03c4\u03c9\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd, \u03c4\u03c9\u03bd \u0391\u03bd\u03b1\u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ce\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd \u03ba\u03b1\u03b9  \u03a5\u03c6\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd, \u03c4\u03c9\u03bd \u0393\u03b5\u03bd\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u0395\u03b9\u03b4\u03b9\u03ba\u03ce\u03bd \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03ad\u03c9\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c9\u03bd, \u03c4\u03c9\u03bd \u0393\u03b5\u03bd\u03b9\u03ba\u03ce\u03bd  \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03ad\u03c9\u03bd \u03c4\u03c9\u03bd \u0391\u03c0\u03bf\u03ba\u03b5\u03bd\u03c4\u03c1\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u0394\u03b9\u03bf\u03b9\u03ba\u03ae\u03c3\u03b5\u03c9\u03bd, \u03c4\u03c9\u03bd \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03c1\u03c7\u03ce\u03bd, \u03c4\u03c9\u03bd  \u0395\u03c5\u03c1\u03c9\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03ce\u03bd, \u03c4\u03c9\u03bd \u0394\u03b7\u03bc\u03ac\u03c1\u03c7\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03b1&#8217; \u03ba\u03b1\u03b9 \u03b2&#8217;  \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1.3 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 56 \u03c4\u03bf\u03c5 \u03a3\u03c5\u03bd\u03c4\u03ac\u03b3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9  \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03bc\u03b5 \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%).<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\">\u03a0\u03bf\u03b9\u03bf\u03b9 \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0394\u03b5\u03bd \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03c3\u03c4\u03b9\u03c2 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2:<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u2022 \u03a3\u03c4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b7\u03c2 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/2238\/year\/1994\/article\/14\/paragraph\/1\" target=\"_blank\" rel=\"external\">\u03c0\u03b1\u03c1.1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 14<\/a> \u03c4\u03bf\u03c5 \u039a\u03a6\u0395 (\u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03bf\u03bb\u03c5\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd).<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u2022 \u03a3\u03c4\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2, \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b9\u03c3\u03b8\u03af\u03b1 \u03c0\u03bf\u03c5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5  \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03bb\u03b9\u03ba\u03ce\u03c2 \u03c4\u03c5\u03c6\u03bb\u03bf\u03af, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03b9\u03ac\u03b6\u03bf\u03c5\u03bd  \u03b2\u03b1\u03c1\u03b9\u03ad\u03c2 \u03ba\u03b9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b5\u03c2 \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b1\u03c0\u03cc \u03bf\u03b3\u03b4\u03cc\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (80%) \u03ba\u03b1\u03b9  \u03ac\u03bd\u03c9.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u2022 \u03a3\u03c4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1.\u03b3&#8217; \u03c4\u03b7\u03c2 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/2238\/year\/1994\/article\/45\/paragraph\/4\" target=\"_blank\" rel=\"external\">\u03c0\u03b1\u03c1.4 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 45<\/a> \u03c4\u03bf\u03c5 \u039a\u03a6\u0395 (\u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c4\u03b1\u03bc\u03b5\u03af\u03b1 \u03c0\u03c1\u03bf\u03bd\u03bf\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c2  \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2, \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03c9\u03bd \u03ba\u03bb\u03c0.).<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u2022 \u03a3\u03c4\u03bf\u03c5\u03c2 \u03b1\u03bc\u03b5\u03b9\u03b2\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03b1\u03bb\u03bb\u03ac \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1\u03c2 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b7\u03c2 \u03b1\u03c0\u03cc \u03ad\u03bd\u03b1 \u03ad\u03c4\u03bf\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u2022 \u03a3\u03c4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ac \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ac \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/2238\/year\/1994\/article\/46\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf 46<\/a> \u03c4\u03bf\u03c5 \u039a\u03a6\u0395.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u2022 \u03a3\u03c4\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03ae \u03ac\u03bb\u03bb\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c0\u03b1\u03c1\u03cc\u03bc\u03bf\u03b9\u03b1\u03c2 \u03c6\u03cd\u03c3\u03b7\u03c2, \u03c0\u03bf\u03c5  \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b1\u03bc\u03b5\u03af\u03b1 \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ac, \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03ac, \u03b1\u03c1\u03c9\u03b3\u03ae\u03c2 \u03ae \u03b1\u03bb\u03bb\u03b7\u03bb\u03bf\u03b2\u03bf\u03ae\u03b8\u03b5\u03b9\u03b1\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u2022 \u03a3\u03c4\u03bf \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03c4\u03b5\u03ba\u03bc\u03b1\u03c1\u03c4\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf  \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03c0\u03bf\u03ba\u03c4\u03ac\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2  \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1.\u03b3&#8217; (\u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c3\u03c4\u03b5\u03bb\u03ad\u03c7\u03b7 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2  \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2) \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1.\u03c3\u03c4&#8217; (\u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u0395.\u0399.\u03a7. \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5 \u03c3\u03b5 \u03c3\u03c4\u03b5\u03bb\u03ad\u03c7\u03b7 \u03c4\u03b7\u03c2  \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2) \u03c4\u03b7\u03c2 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/2238\/year\/1994\/article\/45\/paragraph\/1\" target=\"_blank\" rel=\"external\">\u03c0\u03b1\u03c1.1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 45<\/a> \u03c4\u03bf\u03c5 \u039a\u03a6\u0395 \u03ba\u03b1\u03b8\u03cc\u03c3\u03bf\u03bd \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03b4\u03b5\u03bd \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c7\u03ce\u03c1\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\">\u03a0\u0391\u03a1\u0391\u0394\u0395\u0399\u0393\u039c\u0391\u03a4\u0391<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b1) \u0388\u03c3\u03c4\u03c9 \u03cc\u03c4\u03b9 \u03ac\u03b3\u03b1\u03bc\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 ( \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9  \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc 5.000 \u03b5\u03c5\u03c1\u03ce) \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \u03ba\u03b1\u03b8\u03b1\u03c1\u03ad\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2  \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 1.650 \u03b5\u03c5\u03c1\u03ce (\u03c3\u03c4\u03b1\u03b8\u03b5\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03cc\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03ae\u03bd\u03b5\u03c2 \u03c4\u03bf\u03c5 2012), \u03c4\u03bf  \u0394\u03b5\u03ba\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b4\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd 450 \u03b5\u03c5\u03c1\u03ce, \u03c4\u03bf\u03bd \u0391\u03c0\u03c1\u03af\u03bb\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b4\u03ce\u03c1\u03bf  \u03a0\u03ac\u03c3\u03c7\u03b1 190 \u03b5\u03c5\u03c1\u03ce \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u0399\u03bf\u03cd\u03bb\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 190 \u03b5\u03c5\u03c1\u03ce. \u0395\u03c4\u03ae\u03c3\u03b9\u03bf  \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1: 12*1.650=19.800 \u03b5\u03c5\u03c1\u03ce \u0395\u03c4\u03ae\u03c3\u03b9\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1\u03c2: 2.370 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bb\u03cc\u03b3\u03c9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2: 2.370*1,5%=35,55 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03ae\u03bd\u03b1:2.370-35,55=2.334,45\/12=194,54 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b4\u03ce\u03c1\u03bf\u03c5 \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd: 194,54*(450\/1.650)=53,06 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b4\u03ce\u03c1\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1: 194,54*(190\/1.650)=22,40 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2: 194,54*(190\/1.650)=22,40 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039c\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0391\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1: 12*1.650=19.800 (1%)<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, 1.650*1 %=16,50 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b4\u03ce\u03c1\u03bf\u03c5 \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0391\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1: 12*1.650=19.800+450=20.250 (2%)<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, 450*2%=9 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b4\u03ce\u03c1\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0391\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1: 12*1.650=19.800+190=19.990 (1%)<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, 190*1%=1,90 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0391\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1: 12*1.650=19.800+190=19.990 (1%)<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, 190*1%=1,90 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b2) \u0388\u03c3\u03c4\u03c9 \u03cc\u03c4\u03b9 \u03ac\u03b3\u03b1\u03bc\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03bc\u03ad\u03b1 (\u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf  \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc 5.000 \u03b5\u03c5\u03c1\u03ce \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03c4\u03bf \u03ac\u03b8\u03c1\u03bf\u03b9\u03c3\u03bc\u03b1  \u03b4\u03ce\u03c1\u03c9\u03bd \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 \u03b9\u03c3\u03bf\u03b4\u03c5\u03bd\u03b1\u03bc\u03b5\u03af \u03bc\u03b5 \u03b4\u03cd\u03bf  \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2) \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \u03ba\u03b1\u03b8\u03b1\u03c1\u03ad\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 1.650 \u03b5\u03c5\u03c1\u03ce  (\u03c3\u03c4\u03b1\u03b8\u03b5\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03cc\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03ae\u03bd\u03b5\u03c2 \u03c4\u03bf\u03c5 2012), \u03c4\u03bf \u0394\u03b5\u03ba\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b4\u03ce\u03c1\u03bf  \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd 1.650 \u03b5\u03c5\u03c1\u03ce, \u03c4\u03bf\u03bd \u0391\u03c0\u03c1\u03af\u03bb\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b4\u03ce\u03c1\u03bf \u03a0\u03ac\u03c3\u03c7\u03b1 825 \u03b5\u03c5\u03c1\u03ce \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd  \u0399\u03bf\u03cd\u03bb\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 825 \u03b5\u03c5\u03c1\u03ce. \u0395\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1:  14*1.650=23.100 \u03b5\u03c5\u03c1\u03ce \u0395\u03c4\u03ae\u03c3\u03b9\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1\u03c2: 3.195 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bb\u03cc\u03b3\u03c9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2: 3.195*1,5%=47,92 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03ae\u03bd\u03b1:3.195-47,92=3.147,08\/14=224,79 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b4\u03ce\u03c1\u03bf\u03c5 \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd:3.147,08\/14=224,79 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b4\u03ce\u03c1\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1:3.147,08\/28=112,39 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2:3.147,08\/28=112,39 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03bf\u03c3\u03ac \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03bf\u03cd\u03bd \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0391\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1: 14*1.650=23.100 (2%)<\/span><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\"><br \/><\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: medium\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2:<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd, 1,650*2%=33 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b4\u03ce\u03c1\u03bf\u03c5 \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, 1,650*2%=33 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b4\u03ce\u03c1\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1,825*2%=16,50 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2, 825*2%=16,50 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03b3) \u0388\u03c3\u03c4\u03c9 \u03cc\u03c4\u03b9 \u03bf \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 (\u03b2) \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03ba\u03b1\u03c4\u03ac  \u03c4\u03bf \u03bc\u03ae\u03bd\u03b1 \u03a3\u03b5\u03c0\u03c4\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf \u03c4\u03bf\u03c5 2012 \u03ad\u03bd\u03b1 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03bf \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03bf\u03c3\u03cc 3.000 \u03b5\u03c5\u03c1\u03ce. \u0391\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae  \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1: 14*1.650=23.100+3.000=26.100 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0395\u03c4\u03ae\u03c3\u03b9\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1\u03c2: 3.955 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bb\u03cc\u03b3\u03c9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2: 3.955*1,5%=59,32 \u03b5\u03c5\u03c1\u03ce \u03a6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5  \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af, \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03b7\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03a6\u039c\u03a5 \u03c4\u03bf\u03c5 \u03bc\u03ae\u03bd\u03b1  \u03a3\u03b5\u03c0\u03c4\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03bf\u03c5 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03bf\u03c3\u03bf\u03cd:  3.955-59,32=3.895,68-(224,79*14)=748,62 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03bf\u03c3\u03cc \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af, \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03b7\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2  \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03af\u03b4\u03b9\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03bc\u03ae\u03bd\u03b1 \u03a3\u03b5\u03c0\u03c4\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5,  \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03bf\u03c5 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03bf\u03c3\u03bf\u03cd<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u0391\u03bd\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1: 14*1.650=23.100+3.000=26.100 (2%)<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, 3.000*2%=60 \u03b5\u03c5\u03c1\u03ce<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5  \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2  \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a>,  \u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03b8\u03b1 \u03c3\u03c4\u03c1\u03bf\u03b3\u03b3\u03c5\u03bb\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf \u03b4\u03b5\u03ba\u03b1\u03b4\u03b9\u03ba\u03cc \u03c8\u03b7\u03c6\u03af\u03bf  \u03c0.\u03c7. \u03b1\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03c0\u03bf\u03c3\u03cc 14,3876 \u03b5\u03c5\u03c1\u03ce \u03b8\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03bf\u03c3\u03cc 14,39 \u03b5\u03c5\u03c1\u03ce \u03ae  \u03b1\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03c0\u03bf\u03c3\u03cc 14,2237 \u03b8\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03bf\u03c3\u03cc 14,22 \u03b5\u03c5\u03c1\u03ce. \u0394\u03b7\u03bb\u03b1\u03b4\u03ae,  \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03bf \u03ba\u03b1\u03bd\u03cc\u03bd\u03b1\u03c2 \u03c3\u03c4\u03c1\u03bf\u03b3\u03b3\u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd 1103\/97 \u03c4\u03b7\u03c2 \u0395.\u0395.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><br \/><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03b1\u03bb\u03bf\u03cd\u03bc\u03b5 \u03cc\u03c0\u03c9\u03c2 \u03b7 \u03b4\u03b9\u03b1\u03c4\u03b1\u03b3\u03ae \u03b1\u03c5\u03c4\u03b7, \u03bc\u03b5 \u03c4\u03b7 \u03c6\u03c1\u03bf\u03bd\u03c4\u03af\u03b4\u03b1 \u03c4\u03c9\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03c9\u03bd  \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03c5\u03b8\u03cd\u03bd\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u039d\u03bf\u03bc\u03b1\u03c1\u03c7\u03b9\u03ce\u03bd, \u03bd\u03b1  \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03c3\u03b5 \u03cc\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2, \u03ce\u03c3\u03c4\u03b5 \u03b7 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7  \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03c4\u03bf\u03c5 <a href=\"http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/3986\/year\/2011\/article\/29\" target=\"_blank\" rel=\"external\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 29<\/a> \u03c4\u03bf\u03c5 \u03bd.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/328\" target=\"_blank\" rel=\"external\">3986\/2011<\/a> \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03bf\u03cd\u03c2.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: medium\"><a href=\"http:\/\/www.tovima.gr\/finance\/article\/?aid=433907\">\u03a4\u039f \u0392\u0397\u039c\u0391<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u039f\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b7 \u03b7 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 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\u03c8\u03b1\u03bb\u03b9\u03b4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac \u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7\u03bd \u03c4\u03c3\u03ad\u03c0\u03b7 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03ae\u03c4\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 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