{"id":35406,"date":"2020-05-14T13:21:39","date_gmt":"2020-05-14T10:21:39","guid":{"rendered":"http:\/\/www.ionikienotita.gr\/?p=35406"},"modified":"2020-05-14T13:21:39","modified_gmt":"2020-05-14T10:21:39","slug":"%ce%b5%ce%bd%ce%b7%ce%bc%ce%b5%cf%81%cf%89%cf%83%ce%b7-%ce%b5%ce%bd-%cf%8c%cf%88%ce%b5%ce%b9-%cf%84%ce%b7%cf%82-%cf%85%cf%80%ce%bf%ce%b2%ce%bf%ce%bb%ce%ae%cf%82-%cf%84%cf%89%ce%bd-%cf%86%ce%bf%cf%81-5","status":"publish","type":"post","link":"https:\/\/www.ionikienotita.gr\/?p=35406","title":{"rendered":"\u0395\u039d\u0397\u039c\u0395\u03a1\u03a9\u03a3\u0397 \u03b5\u03bd \u03cc\u03c8\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd, \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03ac\u03b4\u03b5\u03bb\u03c6\u03bf\u03c5 \u0398\u03c9\u03bc\u03ac \u0393\u03b5\u03c9\u03c1\u03b3\u03af\u03bf\u03c5 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\u03c0\u03b1\u03b3\u03af\u03b4\u03b5\u03c2\u2026<\/i><\/span><\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"color: #000000;\"><span style=\"font-family: Segoe UI, sans-serif;\"><span style=\"font-size: medium;\"><i>\u03a3\u03c4\u03b1 \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03ad\u03b3\u03ba\u03c5\u03c1\u03b7\u03c2 \u03b5\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03ae\u03c2 \u03c3\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03bd \u03cc\u03c8\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd, \u03bf \u03c3\u03c5\u03bd\u03ac\u03b4\u03b5\u03bb\u03c6\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ae\u03c2 <strong>\u0398\u03c9\u03bc\u03ac\u03c2 \u0393\u03b5\u03c9\u03c1\u03b3\u03af\u03bf\u03c5<\/strong>\u00a0\u03c0\u03b1\u03c1\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03bf\u03b4\u03b7\u03b3\u03af\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c3\u03b1\u03c2 \u03b4\u03b9\u03b5\u03c5\u03ba\u03bf\u03bb\u03cd\u03bd\u03b5\u03b9, \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03b7\u03c4\u03ae \u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b1\u03c0\u03bf\u03c6\u03b5\u03c5\u03c7\u03b8\u03bf\u03cd\u03bd \u03bb\u03ac\u03b8\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03bb\u03b5\u03af\u03c8\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03bd\u03b4\u03b5\u03c7\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03b8\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03c2 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2.<\/i><\/span><\/span><\/span><\/p>\n<hr \/>\n<p align=\"CENTER\"><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\"><b>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u0395\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u0395\u03b9\u03b4\u03b9\u03ba\u03ce\u03bd \u03a0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd <\/b><\/span><\/p>\n<p align=\"CENTER\"><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\"><b>\u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u00a0<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p align=\"JUSTIFY\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #000000;\"><b>\u03a5\u03c0\u03bf\u03c4\u03c1\u03bf\u03c6\u03af\u03b5\u03c2<\/b><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03a5\u03c0\u03bf\u03c4\u03c1\u03bf\u03c6\u03af\u03b5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c0\u03bf\u03c3\u03ac \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u03b1\u03c0\u03cc \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf\u03c5\u03c2 \u03ae \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 (\u03c0.\u03c7. \u039d.\u03a0.\u0394.\u0394., \u039d.\u03a0.\u0399.\u0394., \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2, \u03b9\u03b4\u03c1\u03cd\u03bc\u03b1\u03c4\u03b1, \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03bd.\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/536\" target=\"_blank\" rel=\"noopener noreferrer\">4182\/2013<\/a>, \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba.\u03bb\u03c0.) \u03c9\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c3\u03b5 \u03c3\u03c0\u03bf\u03c5\u03b4\u03b1\u03c3\u03c4\u03ad\u03c2 \u03bf\u03c0\u03bf\u03b9\u03b1\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03ba\u03c0\u03b1\u03b9\u03b4\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b2\u03b1\u03b8\u03bc\u03af\u03b4\u03b1\u03c2 \u03ae \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03ac\u03c1\u03c4\u03b9\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03c3\u03ba\u03bf\u03c0\u03cc \u03c4\u03b7\u03bd 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\u03b5\u03c0\u03b9\u03b4\u03cc\u03c3\u03b5\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c3\u03c0\u03bf\u03c5\u03b4\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2.<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u03a4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c4\u03c1\u03bf\u03c6\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf\u03c5\u03c2 \u03ae \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03ae \u03c4\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd\u03c2 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noreferrer\">4172\/2013<\/a>.<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u03a4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b1 \u0391\u0395\u0399, \u03a4\u0395\u0399, \u03b5\u03c1\u03b5\u03c5\u03bd\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ad\u03c2 \u03ba.\u03bb\u03c0. \u03c3\u03b5 \u03b5\u03c1\u03b5\u03c5\u03bd\u03b7\u03c4\u03ad\u03c2 \u03ae \u03c0\u03c1\u03bf\u03c0\u03c4\u03c5\u03c7\u03b9\u03b1\u03ba\u03bf\u03cd\u03c2 \u03ae \u03bc\u03b5\u03c4\u03b1\u03c0\u03c4\u03c5\u03c7\u03b9\u03b1\u03ba\u03bf\u03cd\u03c2 \u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ad\u03c2 \u03c9\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae 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\u03ae \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1, \u03ba\u03b1\u03c4\u03ac \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7.<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif; color: #000000;\"><b>\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03b2\u03c1\u03b1\u03b2\u03b5\u03af\u03b1<\/b><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03b2\u03c1\u03b1\u03b2\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03b5\u03bd\u03bd\u03bf\u03b9\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c0\u03b5\u03b4\u03af\u03bf \u03ba\u03b1\u03bc\u03af\u03b1\u03c2 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\u039d.\u03a0.\u0399.\u0394., \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2, \u03b9\u03b4\u03c1\u03cd\u03bc\u03b1\u03c4\u03b1, \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03bd.\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/536\" target=\"_blank\" rel=\"noopener noreferrer\">4182\/2013<\/a>, \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba.\u03bb\u03c0.), \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b7\u03b8\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03c5\u03bb\u03b9\u03ba\u03ae \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae \u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03bf\u03ba\u03b9\u03bc\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03b9\u03ba\u03b1\u03bd\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03ae \u03b5\u03c0\u03b9\u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03ae \u03b1\u03c1\u03b5\u03c4\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2.<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03a4\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03b2\u03c1\u03b1\u03b2\u03b5\u03af\u03b1 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b5\u03be\u03b1\u03b9\u03c1\u03b5\u03b8\u03bf\u03cd\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b4\u03b5\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03bf\u03cd\u03bd \u03ba\u03ad\u03c1\u03b4\u03bf\u03c2 \u03ae \u03c9\u03c6\u03ad\u03bb\u03b5\u03b9\u03b1 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12pt;\">\u03a4\u03b9\u03bc\u03b7\u03c4\u03b9\u03ba\u03ae \u03c7\u03bf\u03c1\u03b7\u03b3\u03af\u03b1 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2 \u03ba\u03b1\u03bb\u03bb\u03b9\u03c4\u03ad\u03c7\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf \u03a0\u03bf\u03bb\u03b9\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1, \u03ba\u03b1\u03b8\u03cc\u03c3\u03bf\u03bd \u03b4\u03b5\u03bd \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03b7\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b2\u03c1\u03b1\u03b2\u03b5\u03af\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd 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\u03c6\u03bf\u03c1\u03b5\u03af\u03c2 (\u03c0.\u03c7. \u039d.\u03a0.\u0394.\u0394., \u039d.\u03a0.\u0399.\u0394., \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2, \u03b9\u03b4\u03c1\u03cd\u03bc\u03b1\u03c4\u03b1, \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03bd.\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/536\" target=\"_blank\" rel=\"noopener noreferrer\">4182\/2013<\/a>, \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba.\u03bb\u03c0.), \u03b4\u03b5\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03b5 \u03ba\u03b1\u03bc\u03af\u03b1 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 7 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 <b>\u03b4\u03b5\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9.<\/b><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03a3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c5\u03c0\u03bf\u03c4\u03c1\u03bf\u03c6\u03b9\u03ce\u03bd, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b2\u03c1\u03b1\u03b2\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b2\u03bf\u03b7\u03b8\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd-\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03c9\u03bd \u03b5\u03be\u03b5\u03c4\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7, \u03b5\u03ac\u03bd \u03c4\u03c5\u03c7\u03cc\u03bd \u03c3\u03c5\u03b3\u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03ae \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c3\u03b5 \u03b5\u03af\u03b4\u03bf\u03c2 \u03c5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b7 \u03c3\u03b5 \u03c6\u03cc\u03c1\u03bf.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"JUSTIFY\"><span style=\"color: #ffffff;\">.<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif; color: #000000;\"><b>\u03a0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u00a0\u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/b><\/span><\/p>\n<ul type=\"DISC\">\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03a4\u03bf \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03b2\u03b9\u03b2\u03bb\u03b9\u03bf\u03b8\u03ae\u03ba\u03b7\u03c2, \u03ba\u03b1\u03b8\u03cc\u03c3\u03bf\u03bd \u03b7 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae \u03b1\u03c5\u03c4\u03ae \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03c9\u03b8\u03b5\u03af \u03bf \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b5 \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03b7\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u0397 \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b7 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7\u03c2 \u03bf\u03c7\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/membersonly\">\u03c0\u03b1\u03c1.7<\/a>\u00a0\u03c4\u03bf\u03c5\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/membersonly\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 56<\/a>\u00a0\u03c4\u03bf\u03c5 \u03bd.<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/929\" target=\"_blank\" rel=\"noopener noreferrer\">4611\/2019<\/a>\u00a0\u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ae \u03b4\u03b9\u03b1\u03bd\u03bf\u03bc\u03ae \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03bf\u03c4\u03bf\u03c0\u03bf\u03b4\u03ae\u03bb\u03b1\u03c4\u03bf \u03ae \u03bc\u03bf\u03c4\u03bf\u03c3\u03c5\u03ba\u03bb\u03ad\u03c4\u03b1 \u03b4\u03b9\u03ba\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2, \u03bd\u03bf\u03bc\u03ae\u03c2 \u03ae \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae\u03c2 (\u0394\u0395\u0391\u03a6 \u0391 1152016 \u0395\u039e 2019\/29.10.2019 \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03bf).<\/span><\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03a4\u03bf \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 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\u03c4\u03bf\u03c5 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03ae\u03bc\u03b1\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5\u03c2 (\u03c0\u03b1\u03c1. 3 \u03ac\u03c1\u03b8.30 \u03bd.3205\/2003).<\/span><\/p>\n<\/li>\n<\/ul>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u03a4\u03bf \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03c3\u03c4\u03ad\u03b3\u03b1\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/membersonly\">\u03c0\u03b1\u03c1.1<\/a>\u00a0\u03c4\u03bf\u03c5\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/membersonly\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 3<\/a>\u00a0\u03c4\u03bf\u03c5 \u03bd.<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/816\" target=\"_blank\" rel=\"noopener noreferrer\">4472\/2017<\/a>\u00a0\u03b8\u03b5\u03c3\u03c0\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u0391\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03bd\u03bf\u03b9\u03ba\u03bf\u03ba\u03c5\u03c1\u03b9\u03ac \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd \u03c3\u03b5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03bc\u03ad\u03bd\u03b7 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03ae \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b5\u03b3\u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03b4\u03b1\u03bd\u03b5\u03af\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \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\u03b1\u03c1.4 \u03c4\u03bf\u03c5 \u03af\u03b4\u03b9\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c3\u03b5 \u03ba\u03b1\u03bc\u03af\u03b1 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u03a4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03ba\u03b7\u03b4\u03b5\u03af\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b3\u0384 \u03c4\u03bf\u03c5\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/membersonly\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 4<\/a>\u00a0\u03c4\u03bf\u03c5 \u03bd.<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/865\" target=\"_blank\" rel=\"noopener noreferrer\">4520\/2018<\/a><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u039f\u03b9 \u00a0\u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5 \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u0391\u03b3\u03c1\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u0395\u03c3\u03c4\u03af\u03b1\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03bd.<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/254\" target=\"_blank\" rel=\"noopener noreferrer\">3050\/2002<\/a>\u00a0(\u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b4\u0384 \u03ac\u03c1\u03b8.4 \u03bd.<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/865\" target=\"_blank\" rel=\"noopener noreferrer\">4520\/2018<\/a>)<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u039f\u03b9 \u03c0\u03c1\u03bf\u03bd\u03bf\u03b9\u03b1\u03ba\u03ad\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03c7\u03c1\u03ae\u03bc\u03b1 \u03c3\u03b5 \u03ac\u03c4\u03bf\u03bc\u03b1 \u03bc\u03b5 \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03c4\u03c9\u03bd \u03b1\u03bd\u03b1\u03b3\u03ba\u03ce\u03bd \u03c4\u03b7\u03c2 \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u039f\u03b9 \u03c0\u03c1\u03bf\u03bd\u03bf\u03b9\u03b1\u03ba\u03ad\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2, \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7 \u2013 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b5\u03c5\u03c0\u03b1\u03b8\u03ce\u03bd \u03bf\u03bc\u03ac\u03b4\u03c9\u03bd \u03ae\u03c4\u03bf\u03b9:<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0-\u03c4\u03bf \u0395\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03a3\u03c4\u03b5\u03b3\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ae\u03c2 \u03c3\u03b5 \u03b1\u03bd\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03b5\u03c1\u03ae\u03bb\u03b9\u03ba\u03b5\u03c2<br \/>\n-\u03b7 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u039f\u03b9\u03ba\u03bf\u03b3\u03b5\u03bd\u03b5\u03b9\u03ce\u03bd \u039f\u03c1\u03b5\u03b9\u03bd\u03ce\u03bd \u039c\u03b5\u03b9\u03bf\u03bd\u03b5\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03a0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ce\u03bd <\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0-\u03b7 \u039a\u03ac\u03c1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2 \u03a0\u03bf\u03bb\u03c5\u03c4\u03ad\u03ba\u03bd\u03c9\u03bd <\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0397 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03b8\u0384 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 4 \u03c4\u03bf\u03c5 \u03bd.<a style=\"color: #000000;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/865\" target=\"_blank\" rel=\"noopener noreferrer\">4520\/2018<\/a> \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b9\u03ba\u03b1\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03bc\u03bf\u03bd\u03b1\u03c7\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03bf\u03bd\u03b1\u03c7\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03c4\u03b1 \u03bc\u03bf\u03bd\u03b1\u03c7\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 \u0399\u03b5\u03c1\u03ce\u03bd \u039c\u03bf\u03bd\u03ce\u03bd \u03ae \u039c\u03b7\u03c4\u03c1\u03bf\u03c0\u03cc\u03bb\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u03c2, \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03b2\u03b9\u03bf\u03cd\u03bd \u03c3\u03c4\u03b9\u03c2 \u0399\u03b5\u03c1\u03ad\u03c2 \u039c\u03bf\u03bd\u03ad\u03c2.<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u03a4\u03bf \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03bf\u03bc\u03bf\u03b3\u03b5\u03bd\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c6\u03cd\u03b3\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03bd.\u03b4. 57\/1973 \u03c3\u03c4\u03b1 \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03c9\u03bd \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 <\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u039f\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03bb\u03ae\u03b3\u03b7\u03c3\u03b1\u03bd \u03b1\u03c0\u03cc \u03c6\u03c5\u03c3\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"JUSTIFY\"><span style=\"color: #ffffff;\">.<\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 14pt;\"><a style=\"color: #000000;\" name=\"_Hlk40204447\"><\/a> <b>\u03a0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c3\u03b5 \u03b5\u03af\u03b4\u03bf\u03c2, \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/b><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 14 \u03c4\u03bf\u03c5 \u03bd. 4172\/2013, \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ae\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b1 \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03b5\u03af\u03b4\u03bf\u03c2 \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9:<\/span><\/p>\n<ul type=\"DISC\">\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00a0\u0397 \u03b7\u03bc\u03b5\u03c1\u03ae\u03c3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03b1\u03bc\u03bf\u03bd\u03ae\u03c2, \u03c3\u03af\u03c4\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03b3\u03b9\u03b1 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03bd\u03cc\u03bc\u03b9\u03bc\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ac .<\/span><\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00a0\u0397 \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03b1\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03c3\u03af\u03c4\u03b9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c3\u03bf\u03cd \u03ad\u03c9\u03c2 6 \u20ac \u03b1\u03bd\u03ac \u03b5\u03c1\u03b3\u03ac\u03c3\u03b9\u03bc\u03b7 \u03b7\u03bc\u03ad\u03c1\u03b1 (132 \u03b5\u03c5\u03c1\u03ce \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03c9\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03bf \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5 \u0391\u03c1.\u03a0\u03c1\u03c9\u03c4.: \u0394\u0395\u0391\u03a6\u0392 1121357 \u0395\u039e\u00a0 14.9.2015).<\/span><\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00a0\u039f\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03b1\u03c3\u03ae\u03bc\u03b1\u03bd\u03c4\u03b7\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd 27 \u20ac \u03b5\u03c4\u03b7\u03c3\u03af\u03c9\u03c2. \u039f\u03c4\u03b9\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b4\u03bf\u03b8\u03b5\u03af \u03c3\u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03c0\u03ac\u03bd\u03c9 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc (\u03c0.\u03c7. \u03b4\u03c9\u03c1\u03bf\u03b5\u03c0\u03b9\u03c4\u03b1\u03b3\u03ad\u03c2) \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ae \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00a0\u03a4\u03b1 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03ae \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b3\u03b9\u03b1\u00a0 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5, \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03bf\u03bc\u03b1\u03b4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03bf\u03c5.<\/span><\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u00a0\u03a4\u03b1 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b9\u03b1\u03c4\u03c1\u03bf\u03c6\u03b1\u03c1\u03bc\u03b1\u03ba\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9\u00a0 \u03bd\u03bf\u03c3\u03bf\u03ba\u03bf\u03bc\u03b5\u03b9\u03b1\u03ba\u03ae \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03b1\u03bb\u03bb\u03b7\u03bb\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03ae \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03c4\u03bf\u03c5 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5 \u03b6\u03c9\u03ae\u03c2 \u03ae \u03b1\u03bd\u03b9\u03ba\u03b1\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03bf\u03c5, \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03bf\u03c5 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03af\u03bf\u03c5 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd\u00a0 1.500 \u20ac \u03b5\u03c4\u03b7\u03c3\u03af\u03c9\u03c2 \u03b1\u03bd\u03ac \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf.<\/span><\/p>\n<\/li>\n<\/ul>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\"><b>\u0391\u03c0\u03cc 01\/01\/2020 \u00a0\u03c0\u03c1\u03bf\u03c3\u03c4\u03ad\u03b8\u03b7\u03ba\u03b1\u03bd \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03be\u03ae\u03c2 \u00a0\u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2<\/b>:<\/span><\/p>\n<ul type=\"DISC\">\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03b7 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03c9\u03bd \u03ae \u03b5\u03c4\u03ae\u03c3\u03b9\u03c9\u03bd \u03ba\u03b1\u03c1\u03c4\u03ce\u03bd \u03b1\u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03af\u03c3\u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03b4\u03c1\u03bf\u03bc\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd\u00a0 \u03bc\u03b1\u03b6\u03b9\u03ba\u03ae\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2,<\/span><\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03bf\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03b5\u03af\u03b4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1.1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 13 \u03c4\u03bf\u03c5 \u03bd. 4172\/2013, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b4\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc \u03bc\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03c3\u03b9\u03b1\u03ba\u03ae \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03b4\u03b5 \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ae \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2, \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03b4\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03ba\u03b1\u03bb\u03cd\u03c8\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03b1\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2. (\u03a0\u039f\u039b.1083\/2015 \u03c0\u03b1\u03c1.3)<\/span><\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u03b7 \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7\u03c2 \u03b5\u03bd\u03cc\u03c2 \u03bf\u03c7\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03ce\u03bd \u03ae \u03c7\u03b1\u03bc\u03b7\u03bb\u03ce\u03bd \u03c1\u03cd\u03c0\u03c9\u03bd \u03ad\u03c9\u03c2 50 g CO2\/Km \u03ba\u03b1\u03b9 \u03bc\u03b5 \u039b\u03b9\u03b1\u03bd\u03b9\u03ba\u03ae \u03a4\u03b9\u03bc\u03ae \u03a0\u03c1\u03bf \u03a6\u03cc\u03c1\u03c9\u03bd (\u039b\u03a4\u03a0\u03a6) \u03ad\u03c9\u03c2 \u03c3\u03b1\u03c1\u03ac\u03bd\u03c4\u03b1 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 (40.000) \u03b5\u03c5\u03c1\u03ce, \u03c0\u03c1\u03bf\u03c2 \u03ad\u03bd\u03b1\u03bd 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\u03c0\u03c1\u03bf\u03b1\u03af\u03c1\u03b5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ce\u03bd\u03c4\u03b1\u03b9, \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03b1\u03c3\u03c4\u03bf\u03cd\u03bd \u03bc\u03b5\u03c4\u03ac \u03b1\u03c0\u03cc \u03c4\u03b7 \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c4\u03b5\u03c3\u03c3\u03ac\u03c1\u03c9\u03bd (24) \u03ae \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 \u03ad\u03be\u03b9 (36) \u03bc\u03b7\u03bd\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u2019 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03af\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 42A.<\/span><\/p>\n<\/li>\n<\/ul>\n<p align=\"RIGHT\"><span style=\"font-family: arial, helvetica, sans-serif; color: #000000; font-size: 12pt;\">\u0398.\u0393\u03b5\u03c9\u03c1\u03b3\u03af\u03bf\u03c5<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u03a3\u03c5\u03bd\u03ac\u03b4\u03b5\u03bb\u03c6\u03bf\u03b9, \u039f\u03b9 \u03b4\u03b1\u03b9\u03b4\u03b1\u03bb\u03ce\u03b4\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03b1\u03bd\u03c9\u03c4\u03ad\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03c9\u03bd \u03b5\u03c4\u03ce\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd 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\u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd, \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03ac\u03b4\u03b5\u03bb\u03c6\u03bf\u03c5 \u0398\u03c9\u03bc\u03ac \u0393\u03b5\u03c9\u03c1\u03b3\u03af\u03bf\u03c5 (\u03bc\u03ad\u03c1\u03bf\u03c2 2\u03bf) : \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03ce\u03bd \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ionikienotita.gr\/?p=35406\" \/>\n<meta property=\"og:site_name\" content=\"\u03a3\u03cd\u03bb\u03bb\u03bf\u03b3\u03bf\u03c2 \u0399\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b1\u03c2 - 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content=\"\u03a3\u03b1\u03c1\u03ac\u03bd\u03c4\u03bf\u03c2 \u03a6\u03b9\u03bb\u03b9\u03c0\u03c0\u03cc\u03c0\u03bf\u03c5\u03bb\u03bf\u03c2\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ionikienotita.gr\/?p=35406#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ionikienotita.gr\/?p=35406\"},\"author\":{\"name\":\"\u03a3\u03b1\u03c1\u03ac\u03bd\u03c4\u03bf\u03c2 \u03a6\u03b9\u03bb\u03b9\u03c0\u03c0\u03cc\u03c0\u03bf\u03c5\u03bb\u03bf\u03c2\",\"@id\":\"https:\/\/www.ionikienotita.gr\/#\/schema\/person\/d23cc089f2cc2b50f37f35e3411fa9ef\"},\"headline\":\"\u0395\u039d\u0397\u039c\u0395\u03a1\u03a9\u03a3\u0397 \u03b5\u03bd \u03cc\u03c8\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd, \u03c4\u03bf\u03c5 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\u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd, \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03ac\u03b4\u03b5\u03bb\u03c6\u03bf\u03c5 \u0398\u03c9\u03bc\u03ac \u0393\u03b5\u03c9\u03c1\u03b3\u03af\u03bf\u03c5 (\u03bc\u03ad\u03c1\u03bf\u03c2 2\u03bf) : \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03ce\u03bd \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 - \u03a3\u03cd\u03bb\u03bb\u03bf\u03b3\u03bf\u03c2 \u0399\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b1\u03c2 - 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\u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2","og_url":"https:\/\/www.ionikienotita.gr\/?p=35406","og_site_name":"\u03a3\u03cd\u03bb\u03bb\u03bf\u03b3\u03bf\u03c2 \u0399\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b1\u03c2 - \u0399\u03bf\u03bd\u03b9\u03ba\u03ae \u0395\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1","article_publisher":"https:\/\/www.facebook.com\/ionikienotita.gr\/","article_published_time":"2020-05-14T10:21:39+00:00","og_image":[{"width":640,"height":325,"url":"https:\/\/www.ionikienotita.gr\/wp-content\/uploads\/2020\/05\/forologikes_dhlwseis.jpg","type":"image\/jpeg"}],"author":"\u03a3\u03b1\u03c1\u03ac\u03bd\u03c4\u03bf\u03c2 \u03a6\u03b9\u03bb\u03b9\u03c0\u03c0\u03cc\u03c0\u03bf\u03c5\u03bb\u03bf\u03c2","twitter_card":"summary_large_image","twitter_misc":{"\u03a3\u03c5\u03bd\u03c4\u03ac\u03c7\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc":"\u03a3\u03b1\u03c1\u03ac\u03bd\u03c4\u03bf\u03c2 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