{"id":39250,"date":"2011-03-11T23:00:00","date_gmt":"2011-03-11T21:00:00","guid":{"rendered":"https:\/\/www.e-kyklades.gr\/business\/epipleon-ekptosi-15-gia-tin-exagora-stratiotikis-ypiresias-ton-asfalismenon-tou-oaee-pou-vgainoun-sti-syntaxi-apo-1-1-2011\/"},"modified":"2011-03-11T23:00:00","modified_gmt":"2011-03-11T21:00:00","slug":"epipleon-ekptosi-15-gia-tin-exagora-stratiotikis-ypiresias-ton-asfalismenon-tou-oaee-pou-vgainoun-sti-syntaxi-apo-1-1-2011","status":"publish","type":"post","link":"https:\/\/www.e-kyklades.gr\/business\/epipleon-ekptosi-15-gia-tin-exagora-stratiotikis-ypiresias-ton-asfalismenon-tou-oaee-pou-vgainoun-sti-syntaxi-apo-1-1-2011\/","title":{"rendered":"\u0395\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 15% \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03bf\u03c5 \u039f\u0391\u0395\u0395 \u03c0\u03bf\u03c5 \u03b2\u03b3\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b1\u03c0\u03cc 1\/1\/2011"},"content":{"rendered":"<p align=\"justify\"><font size=\"2\">\u039f\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03bf\u03c5 <strong>\u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u0395\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd<\/strong> \u03c0\u03bf\u03c5 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03bf\u03c5\u03bd \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b1\u03c0\u03cc <strong>\u03c4\u03b7\u03bd 1\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2011<\/strong> \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 <strong>\u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 15%<\/strong>, <strong>\u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03b7\u03c2 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 30%<\/strong> \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 \u03bf \u03bd\u03ad\u03bf\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf \u03c4\u03bf\u03c5 \u039f\u0391\u0395\u0395.<\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u039f <strong>\u039d\u03cc\u03bc\u03bf\u03c2 3863\/2010<\/strong> \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9, \u03cc\u03c4\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 1\/1\/2011 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd 31\/12\/2014, \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b8\u03b7\u03c4\u03b5\u03af\u03b1\u03c2 <strong>\u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac 30%<\/strong>. \u0391\u03c0\u03cc \u03c4\u03b7\u03bd 1\/12015 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2 \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac 50%.<\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd <strong><a href=\"\/business\/wp-content\/uploads\/2026\/09\/OAEE_7-2011_F23788.pdf\" target=\"_blank\" title=\"\u0395\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 \u039f\u0391\u0395\u0395 7\/2011 \u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03c3\u03b5\u03b9\u03c2 \u03c7\u03c1\u03cc\u03bd\u03c9\u03bd \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 18 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 10 \u03c4\u03bf\u03c5 \u039d. 3863\/10 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 8\u03b1 \u03ba\u03b1\u03b9 \u03b2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 5 \u03c4\u03bf\u03c5 \u039d. 3863\/10\">\u0395\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf 7\/2011 \u03c4\u03bf\u03c5 \u039f\u0391\u0395\u0395<\/a><\/strong>, \u03cc\u03c3\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 <strong>\u03b8\u03b1 \u03c4\u03cd\u03c7\u03bf\u03c5\u03bd \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03bc\u03b5\u03af\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ac 15%<\/strong>. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u03a3\u03c4\u03b7\u03bd \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf \u03b5\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03ac \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b4\u03b5\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf\u03c5 20% \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03bf\u03c2 25\u03c0\u03bb\u03b1\u03c3\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b9\u03c3\u03b8\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03b5\u03b9\u03b4\u03af\u03ba\u03b5\u03c5\u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03ac\u03c4\u03b7. <\/font><\/p>\n<p align=\"justify\"><strong><font size=\"2\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 1:<\/font><\/strong><\/p>\n<p align=\"justify\"><font size=\"2\">\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u039f\u0391\u0395\u0395 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03b5\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c4\u03bf 2012 \u03bc\u03b5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 1 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u0391\u03bd \u03bf\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u039a\u03bb\u03ac\u03b4\u03bf\u03c5 \u03a3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c5\u03c0\u03b1\u03c7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b1\u03bd\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 315,59 \u03b5\u03c5\u03c1\u03ce, \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2, \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u039d.1358\/83 \u03b8\u03b1 \u03b1\u03bd\u03ad\u03bb\u03b8\u03b5\u03b9 \u03c3\u03b5 315,59\u03a712\u03bc\u03ae\u03bd\u03b5\u03c2 =3.787,08 \u03b5\u03c5\u03c1\u03ce \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ac 30% (\u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03bf\u03c5\u03bd \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2014) \u03c3\u03b5 2.650,96 \u03b5\u03c5\u03c1\u03ce (\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2: 3.787,08 \u03a7 30% = 1136,12 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b1 3.787,08 &#8211; 1136,12 = 2650,96). <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u03a3\u03c4\u03bf \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03bd \u03c0\u03bf\u03c3\u03cc \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 (2.650,96 \u03b5\u03c5\u03c1\u03ce) \u03b8\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bd\u03ad\u03c7\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 15% \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u039d.1358\/83 (\u03ac\u03c1\u03b8\u03c1\u03bf 2 \u03c0\u03b1\u03c1. 4) \u03bf\u03c0\u03cc\u03c4\u03b5 \u03c4\u03bf \u03c4\u03b5\u03bb\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03cc \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2: 2650,96 \u03a7 15% = 397,64 2650,96 &#8211; 397,64 = 2253,32 \u03b5\u03c5\u03c1\u03ce.<\/font><\/p>\n<p align=\"justify\"><strong><font size=\"2\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 2:<\/font><\/strong><\/p>\n<p align=\"justify\"><font size=\"2\">\u0397\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf \u03b1\u03bd\u03b5\u03b9\u03b4\u03af\u03ba\u03b5\u03c5\u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03ac\u03c4\u03b7: 33,04 \u03b5\u03c5\u03c1\u03ce \u03a7 25\u03c0\u03bb\u03ac\u03c3\u03b9\u03bf = 826 \u03b5\u03c5\u03c1\u03ce \u03a7 20% (\u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2) = 165,20 \u03b5\u03c5\u03c1\u03ce.<\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u0395\u03ac\u03bd \u03bc\u03b5\u03c4\u03ac \u03c4\u03b9\u03c2 \u03b5\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b5\u03bb\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03cc, \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 156 \u03b5\u03c5\u03c1\u03ce, \u03c4\u03cc\u03c4\u03b5 \u03b7 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03b8\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 165,20 \u03b5\u03c5\u03c1\u03ce.<\/font><\/p>\n<p align=\"justify\"><font size=\"2\">1) \u0397 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 15% \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 4 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 2 \u03c4\u03bf\u03c5 \u039d.1358\/83 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03b8\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf 18 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 10 \u03c4\u03bf\u03c5 \u039d.3863\/2010 (30% \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03bf\u03c5\u03bd \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2014 \u03ae 50% \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03bf\u03c5\u03bd \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\/1\/2015) \u03ba\u03b1\u03b9 \u03cc\u03c7\u03b9 \u03c3\u03c4\u03bf \u03b1\u03c1\u03c7\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03cc. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">2) \u0394\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03bd\u03ac\u03ba\u03bb\u03b7\u03c3\u03b7\u03c2 \u03ae\u03b4\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03b5\u03af\u03c3\u03b1\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bf \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03bd\u03b1 \u03b5\u03c0\u03b1\u03bd\u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c3\u03c4\u03bf\u03bd \u039f\u0391\u0395\u0395 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c4\u03cd\u03c7\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 30% \u03ae 50% \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1, \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03bc\u03cc\u03bd\u03bf \u03cc\u03c4\u03b1\u03bd \u03bf \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03b5\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b1\u03c0\u03cc 1\/1\/2011 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b5\u03af\u03c4\u03b5 \u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b7 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03ae \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u03c4\u03bf\u03c5 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd, \u03b5\u03af\u03c4\u03b5 \u03ad\u03c7\u03b5\u03b9 \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b1\u03bb\u03bb\u03ac \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b1\u03ba\u03cc\u03bc\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">3) \u03a9\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03bf \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c0\u03b5\u03b9\u03b8\u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03c3\u03b7\u03c2 \u03c0\u03ad\u03c1\u03b1\u03bd \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 (20) \u03b7\u03bc\u03b5\u03c1\u03ce\u03bd, \u03ac\u03c3\u03c7\u03b5\u03c4\u03b1 \u03b1\u03bd \u03b5\u03ba\u03c4\u03af\u03b8\u03b7\u03ba\u03b5 \u03ae \u03cc\u03c7\u03b9, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1.1\u03b2) \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 42 \u03c4\u03bf\u03c5 \u039d. 3421\/2005 (\u03b9\u03c3\u03c7\u03cd\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b1\u03c0\u03cc 13\/12\/05). <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03b8\u03b7\u03c4\u03b5\u03af\u03b1\u03c2 \u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03ae, \u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd, \u03c5\u03c6\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u03ba\u03b1\u03b9 \u03b1\u03b9\u03c1\u03b5\u03c4\u03ce\u03bd \u03c0\u03c1\u03bf\u03ad\u03b4\u03c1\u03c9\u03bd \u03ba\u03bf\u03b9\u03bd\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd, \u03b4\u03b7\u03bc\u03ac\u03c1\u03c7\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b1\u03c1\u03c7\u03ce\u03bd, \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. 8\u03b1 \u03ba\u03b1\u03b9 \u03b2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 5 \u03c4\u03bf\u03c5 \u039d. 3863\/2010, \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c4\u03b1 \u03b5\u03be\u03ae\u03c2:<\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u03a4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b4\u03cd\u03bd\u03b1\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03c3\u03bf\u03c5\u03bd \u03bf\u03c0\u03bf\u03c4\u03b5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03bf\u03cd\u03c3\u03b1\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7 \u03b8\u03b7\u03c4\u03b5\u03af\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03af\u03c7\u03b1\u03bd \u03ae \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03b1\u03ba\u03cc\u03c8\u03b5\u03b9 \u03c4\u03bf \u03b5\u03c0\u03ac\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac \u03c4\u03bf\u03c5\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c5\u03bc\u03b2\u03af\u03b2\u03b1\u03c3\u03c4\u03bf\u03c5. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u039f\u03b9 \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03bf\u03cd\u03c3\u03b5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03c5\u03bd \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b1\u03c5\u03c4\u03ac. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u03a0\u03b5\u03c1\u03b1\u03b9\u03c4\u03ad\u03c1\u03c9 \u03b4\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7\u03c2 \u03b1\u03bd\u03b1\u03bc\u03ad\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf \u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03c9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03cc \u03b8\u03b1 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b2\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03b8\u03b7\u03c4\u03b5\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03ba\u03b1\u03c4\u03ac \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf \u03c6\u03bf\u03c1\u03ad\u03b1 (\u03c0\u03c7 \u0392\u03bf\u03c5\u03bb\u03ae, \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd, \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1). <\/font><\/p>\n<p align=\"justify\"><font size=\"2\"><strong>\u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03ac\u03bd\u03c3\u03b5\u03b9\u03c2:<\/strong><\/font><\/p>\n<p align=\"justify\"><font size=\"2\">1) \u03a7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03b9\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03bf \u03c0\u03b1\u03c1\u03b5\u03bb\u03b8\u03cc\u03bd (\u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03ae \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c0\u03c1\u03bf \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2 \u03c3\u03c4\u03bf \u03c4\u03ad\u03c9\u03c2 \u03a4\u0395\u0392\u0395 \u03ae \u03a4\u0391\u0395) \u03b1\u03c6\u03b1\u03b9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf \u03b3\u03b9\u03b1 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 18 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 10 \u03c4\u03bf\u03c5 \u039d. 3863\/2010 (2011-&gt; 4 \u03ad\u03c4\u03b7, 2012-&gt; 5 \u03ad\u03c4\u03b7 \u03ba.\u03bb\u03c0.). <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">2) \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03b1\u03bd\u03b5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c0\u03ad\u03c1\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03a5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u0394\u03ae\u03bb\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf \u039f\u0391\u0395\u0395.110\/10, \u03b9\u03c3\u03c7\u03c5\u03c1\u03cc \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf \u03b1\u03c0\u03cc\u03b4\u03b5\u03b9\u03be\u03b7\u03c2 \u03bc\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u0394\u039f\u03a5 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03bd\u03b5\u03c1\u03b3\u03af\u03b1\u03c2. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">3) \u03a3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03bf\u03c5\u03bd \u03bf\u03c0\u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u039f\u0391\u0395\u0395 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b8\u03b1 \u03b5\u03ba\u03b4\u03af\u03b4\u03b5\u03c4\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf \u03c0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03cc \u03c4\u03bc\u03ae\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b8\u03b1 \u03b1\u03c0\u03bf\u03c3\u03c4\u03ad\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bf \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03cc \u03c2 \u03c6\u03ac\u03ba\u03b5\u03bb\u03bf\u03c2 \u03bc\u03b5 \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf \u03c0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03cc \u03c4\u03bc\u03ae\u03bc\u03b1 \u03c3\u03c4\u03bf \u03c4\u03bc\u03ae\u03bc\u03b1 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u0395\u03c3\u03cc\u03b4\u03c9\u03bd \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03b5\u03af\u03b1\u03c2 \u03a0\u03b5\u03c1\/\u03ba\u03ae\u03c2 \u0394\/\u03bd\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7\u03c2. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u03a3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7\u03c2 (\u03b3\u03b9\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7) \u03b8\u03b1 \u03b4\u03b9\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03bf \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03cc\u03c2 \u03c6\u03ac\u03ba\u03b5\u03bb\u03bf\u03c2 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf \u03c0\u03b5\u03c1\/\u03ba\u03cc \u03c4\u03bc\u03ae\u03bc\u03b1 \u03c3\u03c4\u03bf \u03c4\u03bc\u03ae\u03bc\u03b1 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u0395\u03c3\u03cc\u03b4\u03c9\u03bd \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03b5\u03af\u03b1\u03c2 \u03a0\u03b5\u03c1\/\u03ba\u03ae\u03c2 \u0394\/\u03bd\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">4) \u03a4\u03b1 \u03c0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03ac \u03c4\u03bc\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03b1\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b1\u03b6\u03af \u03bc\u03b5 \u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf \u039f\u0391\u0395\u0395 110\/10. <\/font><\/p>\n<p align=\"justify\"><font size=\"2\">\u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03c0\u03c1\u03bf \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2 \u03b8\u03b1 \u03c0\u03b1\u03c1\u03b1\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c4\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03b1\u03af\u03c4\u03b7\u03bc\u03b1 \u03bc\u03b5 \u03a5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u0394\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03b8\u03b1 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03af\u03c3\u03b5\u03b9 \u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03bc\u03b5 \u03bd\u03b5\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03bf\u03b4\u03b7\u03b3\u03af\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2.<\/font><\/p>\n<div>\n<p>\u03a0\u03b7\u03b3\u03ae: 25\/02\/2011, www.in.gr<\/p>\n<\/p><\/div>\n<div>\n<p style=\"font-weight: bold;\">\u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u0391\u03c1\u03c7\u03b5\u03af\u03b1:<\/p>\n<ul>\n<li><a href=\"\/business\/wp-content\/uploads\/2026\/09\/OAEE_7-2011_F23788.pdf\" target=\"_blank\">\u0395\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 \u039f\u0391\u0395\u0395 7\/2011 \u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03c3\u03b5\u03b9\u03c2 \u03c7\u03c1\u03cc\u03bd\u03c9\u03bd &#8230;<\/a><\/li>\n<\/ul><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u039f\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03bf\u03c5 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u0395\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03bf\u03c5\u03bd \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 1\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2011 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 15%, \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03b7\u03c2 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 30% \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 \u03bf \u03bd\u03ad\u03bf\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf \u03c4\u03bf\u03c5 \u039f\u0391\u0395\u0395. \u039f \u039d\u03cc\u03bc\u03bf\u03c2 3863\/2010 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9, \u03cc\u03c4\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 1\/1\/2011 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd 31\/12\/2014, \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b8\u03b7\u03c4\u03b5\u03af\u03b1\u03c2 \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac 30%. \u0391\u03c0\u03cc \u03c4\u03b7\u03bd 1\/12015 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2 \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 &#8230;<\/p>\n","protected":false},"author":10,"featured_media":33798,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[98],"tags":[],"class_list":["post-39250","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-epikairotita"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/posts\/39250","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/comments?post=39250"}],"version-history":[{"count":0,"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/posts\/39250\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/media\/33798"}],"wp:attachment":[{"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/media?parent=39250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/categories?post=39250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-kyklades.gr\/business\/wp-json\/wp\/v2\/tags?post=39250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}