{"id":41545,"date":"2016-06-30T00:00:00","date_gmt":"2016-06-29T21:00:00","guid":{"rendered":"https:\/\/www.e-kyklades.gr\/business\/pos-na-rythmisete-tis-ofeiles-stous-ota-oi-doseis-oi-ekptoseis\/"},"modified":"2016-06-30T00:00:00","modified_gmt":"2016-06-29T21:00:00","slug":"pos-na-rythmisete-tis-ofeiles-stous-ota-oi-doseis-oi-ekptoseis","status":"publish","type":"post","link":"https:\/\/www.e-kyklades.gr\/business\/pos-na-rythmisete-tis-ofeiles-stous-ota-oi-doseis-oi-ekptoseis\/","title":{"rendered":"\u03a0\u03ce\u03c2 \u03bd\u03b1 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c4\u03b5 \u03c4\u03b9\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2 \u03c3\u03c4\u03bf\u03c5\u03c2 \u039f\u03a4\u0391 \u2013 \u03bf\u03b9 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 &#038; \u03bf\u03b9 \u03b5\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: small;\">\u039c\u03b9\u03b1 <strong>\u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03b5\u03c5\u03ba\u03b1\u03b9\u03c1\u03af\u03b1 \u03bd\u03b1 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5\u03c2 \u039f\u03a4\u0391 \u03ad\u03c7\u03bf\u03c5\u03bd \u03bf\u03b9 \u03b9\u03b4\u03b9\u03ce\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2<\/strong> \u03bc\u03b5 \u03c4\u03bf\u00a0\u03c0\u03bf\u03bb\u03c5\u03bd\u03bf\u03bc\u03bf\u03c3\u03c7\u03ad\u03b4\u03b9\u03bf \u03c4\u03bf\u03c5 \u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd\u00a0\u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03bc\u03ad\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c4\u03b5\u03b8\u03b5\u03af \u03c4\u03bf \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03bf \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c3\u03c4\u03b7 \u0392\u03bf\u03c5\u03bb\u03ae.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: small;\">\u038c\u03c0\u03c9\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 103 \u03bf\u03b9 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c4\u03ad\u03bb\u03b7, \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1, \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2, \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b1\u03c0\u03ac\u03bb\u03b5\u03b9\u03c8\u03b7 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03bc\u03c9\u03bd, \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c4\u03cc\u03ba\u03c9\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03b5 24 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03b1\u03c1\u03c7\u03ae\u03c2 \u03b3\u03b5\u03bd\u03bf\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03b5\u03b9 \u03b5\u03bd\u03c4\u03cc\u03c2 12 \u03bc\u03b7\u03bd\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: small;\">\u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03bc\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03b8\u03b5\u03af \u03b5\u03c6\u03ac\u03c0\u03b1\u03be, \u03c4\u03cc\u03c4\u03b5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03b4\u03ad\u03ba\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (10%) \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c3\u03bf\u03cd, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03b1 \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03af\u03bd\u03b1\u03bd\u03c4\u03b1 \u03b1\u03c5\u03c4\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: small;\">\u0394\u03b5\u03af\u03c4\u03b5 \u03b1\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ac \u03c4\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03ac\u03c1\u03b8\u03c1\u03bf:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: small;\">\u0391\u03c1\u03b8\u03c1\u03bf 103<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: small;\">\u03a1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u039f\u03a4\u0391 \u0391\u0384 \u0392\u03b1\u03b8\u03bc\u03bf\u03cd<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: small;\">1. \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5\u03c2 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03a4\u03bf\u03c0\u03b9\u03ba\u03ae\u03c2 \u0391\u03c5\u03c4\u03bf\u03b4\u03b9\u03bf\u03b9\u03ba\u03ae\u03c3\u03b5\u03c9\u03c2 (\u039f.\u03a4.\u0391), \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b8\u03b5\u03c3\u03c0\u03b9\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c5\u03c0\u03ad\u03c1 \u03b1\u03c5\u03c4\u03ce\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd\u03c2, \u03b5\u03bd \u03b3\u03ad\u03bd\u03b5\u03b9, \u03c0\u03cc\u03c1\u03bf\u03c5\u03c2, \u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9, \u03ba\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03c9\u03bd \u03b5\u03bd\u03ce\u03c0\u03b9\u03bf\u03bd \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03c9\u03bd \u039f.\u03a4.\u0391 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 (12) \u03bc\u03b7\u03bd\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c7\u03c1\u03cc\u03bd\u03bf \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c5, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b9\u03c2 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2, \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2, \u03b4\u03b9\u03b1\u03ba\u03c1\u03af\u03c3\u03b5\u03b9\u03c2:<\/span><\/p>\n<p style=\"text-align: justify; margin-left: 30px;\"><span style=\"font-size: small;\">\u03b1) \u0391\u03c0\u03cc \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03b5\u03af, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd, \u03ae \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03bf\u03cd\u03bd, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 (12) \u03bc\u03ae\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03c5\u03c4\u03ae, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9, \u03ba\u03b1\u03b8\u0384 \u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c3\u03c9\u03c1\u03b5\u03c5\u03c4\u03b9\u03ba\u03cc \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc, \u03b1\u03c0\u03cc \u03c4\u03ad\u03bb\u03b7, \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1, \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2, \u03b1\u03c0\u03b1\u03bb\u03b5\u03af\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1, \u03bf\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03bc\u03b5\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03c4\u03b5\u03bb\u03ce\u03bd \u03c3\u03b5 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 (24) \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03b7 \u03b4\u03b5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 (1\u03b7\u03c2) \u03b5\u03ba \u03c4\u03c9\u03bd \u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd, \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c5\u03b3\u03c7\u03c1\u03cc\u03bd\u03c9\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7. \u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03c4\u03b5\u03bb\u03ce\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03b8\u03b5\u03af \u03b5\u03c6\u03ac\u03c0\u03b1\u03be, \u03c4\u03cc\u03c4\u03b5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03b4\u03ad\u03ba\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (10%) \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c3\u03bf\u03cd, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03b1 \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03af\u03bd\u03b1\u03bd\u03c4\u03b1 \u03b1\u03c5\u03c4\u03ac \u03c4\u03ad\u03bb\u03b7.<\/span><\/p>\n<p style=\"text-align: justify; margin-left: 30px;\"><span style=\"font-size: small;\">\u03b2) \u0391\u03c0\u03cc \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03b5\u03af, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd, \u03ae \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03bf\u03cd\u03bd, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 (12) \u03bc\u03ae\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9, \u03ba\u03b1\u03b8\u0384 \u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c3\u03c9\u03c1\u03b5\u03c5\u03c4\u03b9\u03ba\u03cc \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc, \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03bf\u03c4\u03b5\u03bb\u03ce\u03c2 \u03b5\u03c0\u03b9\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1, \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2, \u03b1\u03c0\u03b1\u03bb\u03b5\u03af\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03bc\u03b5\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03bc\u03c9\u03bd, \u03b1\u03c6\u03bf\u03cd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03c2 \u03bc\u03b5\u03b9\u03c9\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03c4\u03ac \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c0\u03b5\u03bd\u03ae\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (50%), \u03c3\u03b5 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 (24) \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03b7 \u03b4\u03b5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 (1\u03b7\u03c2) \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2, \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c5\u03b3\u03c7\u03c1\u03cc\u03bd\u03c9\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7. \u039a\u03b1\u03c4\u0384 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7, \u03c4\u03b1 \u03b1\u03c5\u03c4\u03bf\u03c4\u03b5\u03bb\u03ce\u03c2 \u03b5\u03c0\u03b9\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c3\u03b5 \u03c0\u03bf\u03bb\u03b5\u03bf\u03b4\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03b5\u03bd \u03b3\u03ad\u03bd\u03b5\u03b9 \u03c0\u03b1\u03c1\u03b1\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2, \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03b4\u03ad\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03b9\u03b1\u03af\u03b1 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c4\u03bf\u03cd\u03c3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03bc\u03b5\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03b8\u03ad\u03bd\u03c4\u03b1 \u03c4\u03c1\u03cc\u03c0\u03bf, \u03b5\u03bd\u03ce \u03c4\u03b1 \u03b1\u03c5\u03c4\u03bf\u03c4\u03b5\u03bb\u03ce\u03c2 \u03b5\u03c0\u03b9\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1, \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c3\u03b5 \u03c0\u03b1\u03c1\u03b1\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c0\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u039f.\u03a4.\u0391 \u03c0\u03b5\u03c1\u03af \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03bf\u03c2, \u03bc\u03b5\u03b9\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c0\u03b5\u03bd\u03ae\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (50%) \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03bc\u03b5\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03c5\u03c4\u03ac \u03bc\u03b5 \u03c4\u03bf\u03bd \u03af\u03b4\u03b9\u03bf \u03c4\u03c1\u03cc\u03c0\u03bf. \u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03bc\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03b8\u03b5\u03af \u03b5\u03c6\u03ac\u03c0\u03b1\u03be, \u03c4\u03cc\u03c4\u03b5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03b4\u03ad\u03ba\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (10%) \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c3\u03bf\u03cd, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03b1 \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03af\u03bd\u03b1\u03bd\u03c4\u03b1 \u03b1\u03c5\u03c4\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1.<\/span><\/p>\n<p style=\"text-align: justify; margin-left: 30px;\"><span style=\"font-size: small;\">\u03b3) \u0391\u03c0\u03cc \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03b5\u03af, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd, \u03ae \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03bf\u03cd\u03bd,, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 (12) \u03bc\u03ae\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9, \u03ba\u03b1\u03b8\u0384 \u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c3\u03c9\u03c1\u03b5\u03c5\u03c4\u03b9\u03ba\u03cc \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc, \u03b1\u03c0\u03cc \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u039f\u03b4\u03b9\u03ba\u03ae\u03c2 \u039a\u03c5\u03ba\u03bb\u03bf\u03c6\u03bf\u03c1\u03af\u03b1\u03c2 (\u039a.\u039f.\u039a \u2013 \u039d.2696\/1999, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9), \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2, \u03b1\u03c0\u03b1\u03bb\u03b5\u03af\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03bc\u03b5\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03bc\u03c9\u03bd, \u03b1\u03c6\u03bf\u03cd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03c2 \u03bc\u03b5\u03b9\u03c9\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03c4\u03ac \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c0\u03b5\u03bd\u03ae\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (50%), \u03c3\u03b5 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 (24) \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03b7 \u03b4\u03b5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 (1\u03b7\u03c2) \u03b5\u03ba \u03c4\u03c9\u03bd \u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03b1\u03c5\u03c4\u03ad\u03c2, \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c5\u03b3\u03c7\u03c1\u03cc\u03bd\u03c9\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7. \u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03bc\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03b8\u03b5\u03af \u03b5\u03c6\u03ac\u03c0\u03b1\u03be, \u03c4\u03cc\u03c4\u03b5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03b4\u03ad\u03ba\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (10%) \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c3\u03bf\u03cd, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03bd \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03b1 \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03af\u03bd\u03b1\u03bd\u03c4\u03b1 \u03b1\u03c5\u03c4\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1.<\/span><\/p>\n<p style=\"text-align: justify; margin-left: 30px;\"><span style=\"font-size: small;\">\u03b4) \u0391\u03c0\u03cc \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03b5\u03af, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd, \u03ae \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03bf\u03cd\u03bd,, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 (12) \u03bc\u03ae\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9, \u03ba\u03b1\u03b8\u0384 \u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c3\u03c9\u03c1\u03b5\u03c5\u03c4\u03b9\u03ba\u03cc \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc, \u03b1\u03c0\u03cc \u03b5\u03bd \u03b3\u03ad\u03bd\u03b5\u03b9 \u03bc\u03b9\u03c3\u03b8\u03ce\u03bc\u03b1\u03c4\u03b1, \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2, \u03b1\u03c0\u03b1\u03bb\u03b5\u03af\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03bc\u03b5\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03bc\u03b9\u03c3\u03b8\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 (24) \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03b7 \u03b4\u03b5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 (1\u03b7\u03c2) \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2, \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c5\u03b3\u03c7\u03c1\u03cc\u03bd\u03c9\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae. \u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03bc\u03b9\u03c3\u03b8\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03b8\u03b5\u03af \u03b5\u03c6\u03ac\u03c0\u03b1\u03be, \u03c4\u03cc\u03c4\u03b5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03b4\u03ad\u03ba\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (10%) \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c3\u03bf\u03cd, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03b1 \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03af\u03bd\u03b1\u03bd\u03c4\u03b1 \u03b1\u03c5\u03c4\u03ac \u03bc\u03b9\u03c3\u03b8\u03ce\u03bc\u03b1\u03c4\u03b1.<\/span><\/p>\n<p style=\"text-align: justify; margin-left: 30px;\"><span style=\"font-size: small;\">\u03b5) \u0391\u03c0\u03cc \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03b5\u03af, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd, \u03ae \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b2\u03b5\u03b2\u03b1\u03b9\u03c9\u03b8\u03bf\u03cd\u03bd,, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 (12) \u03bc\u03ae\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9, \u03ba\u03b1\u03b8\u0384\u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c3\u03c9\u03c1\u03b5\u03c5\u03c4\u03b9\u03ba\u03cc \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc, \u03b1\u03c0\u03cc \u03c6\u03cc\u03c1\u03bf\u03c5\u03c2, \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1, \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2, \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2, \u03b1\u03c0\u03b1\u03bb\u03b5\u03af\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03bc\u03b5\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03ac\u03bd\u03c4\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b1\u03c0\u03bf\u03bc\u03b5\u03b9\u03bd\u03b1\u03c3\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 (24) \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03b7 \u03b4\u03b5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 (1\u03b7\u03c2) \u03b4\u03cc\u03c3\u03b7\u03c2, \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c5\u03b3\u03c7\u03c1\u03cc\u03bd\u03c9\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7. \u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd, \u03c4\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03b8\u03b5\u03af \u03b5\u03c6\u03ac\u03c0\u03b1\u03be, \u03c4\u03cc\u03c4\u03b5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03b4\u03ad\u03ba\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (10%) \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c3\u03bf\u03cd, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03b5 \u03b1\u03c5\u03c4\u03ac.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: small;\">2. \u03a3\u03b5 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2, \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03b1\u03c1\u03ac\u03bb\u03b5\u03b9\u03c8\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03c1\u03b9\u03ce\u03bd \u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03b1\u03bd\u03ac \u03ad\u03c4\u03bf\u03c2 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2, \u03bf \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf\u03c2 \u03b1\u03c0\u03bf\u03bb\u03bb\u03cd\u03b5\u03b9 \u03c4\u03bf \u03b5\u03c5\u03b5\u03c1\u03b3\u03ad\u03c4\u03b7\u03bc\u03b1 \u03c4\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b2\u03b9\u03ce\u03bd\u03b5\u03b9 \u03b7 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03bf\u03c6\u03b5\u03b9\u03bb\u03ae \u03c4\u03bf\u03c5, \u03bc\u03b5 \u03b5\u03c0\u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03ba\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03c4\u03ad\u03b1, \u03b1\u03c6\u03bf\u03cd \u03b1\u03c6\u03b1\u03b9\u03c1\u03b5\u03b8\u03bf\u03cd\u03bd \u03c4\u03b1 \u03ae\u03b4\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03ad\u03bd\u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: small;\">3. \u03a5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03c5\u03c0\u03ae\u03c7\u03b8\u03b7\u03c3\u03b1\u03bd \u03c3\u03b5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf, \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2, \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b5\u03c5\u03b5\u03c1\u03b3\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd, \u03b4\u03cd\u03bd\u03b1\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03b1\u03c7\u03b8\u03bf\u03cd\u03bd \u03c3\u03c4\u03b9\u03c2 \u03b5\u03c5\u03b5\u03c1\u03b3\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd, \u03ba\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b5\u03bd\u03ce\u03c0\u03b9\u03bf\u03bd \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03c9\u03bd \u039f.\u03a4.\u0391, \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b4\u03ce\u03b4\u03b5\u03ba\u03b1 (12) \u03bc\u03b7\u03bd\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: small;\">4. \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03b9 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