{"id":41644,"date":"2018-05-03T00:00:00","date_gmt":"2018-05-02T21:00:00","guid":{"rendered":"https:\/\/www.e-kyklades.gr\/business\/askisi-ypaithrion-eborikon-drastiriotiton\/"},"modified":"2018-05-03T00:00:00","modified_gmt":"2018-05-02T21:00:00","slug":"askisi-ypaithrion-eborikon-drastiriotiton","status":"publish","type":"post","link":"https:\/\/www.e-kyklades.gr\/business\/askisi-ypaithrion-eborikon-drastiriotiton\/","title":{"rendered":"\u0386\u03c3\u03ba\u03b7\u03c3\u03b7 \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03c9\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><span style=\"color: #373737;\">\u039a\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c1\u03c9\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03b9\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c5\u03c0\u03b5\u03b2\u03bb\u03ae\u03b8\u03b7\u03c3\u03b1\u03bd \u03b1\u03c0\u03cc \u03c6\u03bf\u03c1\u03b5\u03af\u03c2, \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03bd.\u00a0<\/span><a style=\"font-size: 14.0028px; text-decoration-line: none; color: #1b7fb9; outline: none; font-family: Arimo, Arial, Helvetica, sans-serif;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a><span style=\"color: #373737;\">\u00a0\u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03c9\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd, \u03bc\u03b5 \u03c4\u03b7 \u03bd\u03ad\u03b1 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u00a0<\/span><a style=\"font-size: 14.0028px; text-decoration-line: none; color: #1b7fb9; outline: none; font-family: Arimo, Arial, Helvetica, sans-serif;\" href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/28591\" rel=\"tag circulars noopener\" target=\"_blank\">46974 &#8211; 02\/05\/2018<\/a><span style=\"color: #373737;\">\u00a0\u03b3\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b3\u03bd\u03c9\u03c3\u03c4\u03ac \u03c4\u03b1 \u03b5\u03be\u03ae\u03c2:<\/span><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><strong style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\">\u03a5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf \u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf (\u03c3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf)<\/strong><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><span style=\"color: #373737;\">\u0397 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd \u03c0\u03c9\u03bb\u03b7\u03c4\u03ce\u03bd \u03c3\u03c4\u03bf \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf \u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf (\u03c3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf) \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd.\u00a0<\/span><a style=\"font-size: 14.0028px; text-decoration-line: none; color: #1b7fb9; outline: none; font-family: Arimo, Arial, Helvetica, sans-serif;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a><span style=\"color: #373737;\">, \u03c4\u03b7\u03bd \u03c5\u03c0&#8217; \u03b1\u03c1\u03b9\u03b8\u03bc. \u03c0\u03c1\u03c9\u03c4. 37698\/2018 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1.\u00a0<\/span><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u0397 \u03b1\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b1\u03b4\u03b5\u03b9\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c0\u03c9\u03bb\u03b7\u03c4\u03ce\u03bd \u03c3\u03c4\u03bf \u03c3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf \u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1:<\/span><\/p>\n<div>\n<table border=\"2\">\n<tbody>\n<tr>\n<td>\u039a\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5<\/td>\n<td>\u0395\u03af\u03b4\u03bf\u03c2 \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5<\/td>\n<td>\u0391\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u0391\u03c1\u03c7\u03ae \u03b1\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2<\/td>\n<td colspan=\"2\">\u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03cc\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2<\/td>\n<td rowspan=\"2\">\u03a3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf \u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf<\/td>\n<td rowspan=\"2\">\u0394\u03ae\u03bc\u03bf\u03c2 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2<\/td>\n<td colspan=\"2\">\u03a3\u03c4\u03b7\u03bd \u03ae\u03b4\u03b7 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03b7 \u03b8\u03ad\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03b5 \u0394\u03ae\u03bc\u03bf<\/td>\n<\/tr>\n<tr>\n<td>\u03a3\u03b5 \u03bd\u03ad\u03b1 \u03b8\u03ad\u03c3\u03b7 :<\/p>\n<p>\u03b1)\u03c3\u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u03c0\u03bf\u03c5 \u03ae\u03b4\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9<\/p>\n<p>\u03b2)\u03c3\u03b5 \u03ac\u03bb\u03bb\u03bf \u0394\u03ae\u03bc\u03bf<\/p>\n<\/td>\n<td>\u0397 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b8\u03ad\u03c3\u03b7\u03c2 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03ac\u03c1\u03b8\u03c1\u03b1 41 &amp; 42.<\/p>\n<p>(\u03b7 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b4\u03ae\u03bc\u03bf \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c1\u03bc\u03bf\u03b4\u03af\u03c9\u03c2, \u03ac\u03c1\u03b8\u03c1\u03bf 41)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03cc\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2<\/td>\n<td rowspan=\"2\">\u03a0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf \u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf<\/td>\n<td rowspan=\"2\">\u0394\u03ae\u03bc\u03bf\u03c2 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2<\/td>\n<td colspan=\"2\">\u0395\u03bd\u03c4\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03af\u03c9\u03bd \u03c4\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03b5\u03af \u03c4\u03b9\u03c2 \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5. (\u03ac\u03c1\u03b8\u03c1\u03bf 6 \u03c0\u03b1\u03c1.3)<\/td>\n<\/tr>\n<tr>\n<td>\u03a3\u03b5 \u03b4\u03cd\u03bf \u03b1\u03ba\u03cc\u03bc\u03b7 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b5\u03c2, \u03c5\u03c0\u03cc \u03c4\u03b7\u03bd<\/p>\n<p>\u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03cc\u03c4\u03b9 \u03b7 \u03b1\u03af\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03b3\u03ba\u03c1\u03b9\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03bf \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03ac\u03c1\u03c7\u03b7, (\u03ac\u03c1\u03b8\u03c1\u03bf 6 , \u03c0\u03b1\u03c1. 3 &amp; \u03ac\u03c1\u03b8\u03c1\u03bf 47 \u03c0\u03b1\u03c1. 3)<\/p>\n<\/td>\n<td>\u0397 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b8\u03ad\u03c3\u03b7\u03c2 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03ac\u03c1\u03b8\u03c1\u03b1 47 &amp; 48.<\/p>\n<p>(\u03b7 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b4\u03ae\u03bc\u03bf \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c1\u03bc\u03bf\u03b4\u03af\u03c9\u03c2, \u03ac\u03c1\u03b8\u03c1\u03bf 47)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2<\/td>\n<td>\u03a3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf \u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf<\/td>\n<td>\u0394\u03ae\u03bc\u03bf\u03c2 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2<\/td>\n<td colspan=\"2\">\u03a3\u03c4\u03b7\u03bd \u03ae\u03b4\u03b7 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03b7 \u03b8\u03ad\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03b5 \u0394\u03ae\u03bc\u03bf, \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03ba\u03ae\u03c1\u03c5\u03be\u03b7 \u03c4\u03bf\u03c5 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03b5\u03af\u03c7\u03b5<\/td>\n<\/tr>\n<tr>\n<td>\u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2<\/p>\n<p>(\u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03bd.\u00a0<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a>)<\/p>\n<\/td>\n<td rowspan=\"2\">\u03a0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf \u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf<\/td>\n<td rowspan=\"2\">\u0394\u03ae\u03bc\u03bf\u03c2 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2<\/td>\n<td colspan=\"2\">\u0395\u03bd\u03c4\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03af\u03c9\u03bd \u03c4\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1\u03c2, \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03ba\u03ae\u03c1\u03c5\u03be\u03b7 \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03af\u03b1\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03b5\u03af\u03c7\u03b5<\/td>\n<\/tr>\n<tr>\n<td>\u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2<\/p>\n<p>(\u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2 \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7<\/p>\n<p>\u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd.\u00a0<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a>)<\/p>\n<\/td>\n<td colspan=\"2\">\u0395\u03bd\u03c4\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03af\u03c9\u03bd \u03c4\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1\u03c2, \u03c3\u03c4\u03b7\u03bd<\/p>\n<p>\u03c0\u03c1\u03bf\u03ba\u03ae\u03c1\u03c5\u03be\u03b7 (\u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7) \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03af\u03b1\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03b5\u03af\u03c7\u03b5. \u03a3\u03b5 \u03b4\u03cd\u03bf \u03b1\u03ba\u03cc\u03bc\u03b7 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b5\u03c2, \u03c5\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03cc\u03c4\u03b9 \u03b7 \u03b1\u03af\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03b3\u03ba\u03c1\u03b9\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03bf \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03ac\u03c1\u03c7\u03b7, (\u03ac\u03c1\u03b8\u03c1\u03bf 59 , \u03c0\u03b1\u03c1. 11 &amp; \u03ac\u03c1\u03b8\u03c1\u03bf 6 , \u03c0\u03b1\u03c1. 3 &amp;)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u0391. \u0391\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03bf\u03af \u03c0\u03c9\u03bb\u03b7\u03c4\u03ad\u03c2 \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf\u03c5 (\u03c3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5)<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><strong style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\">1. \u0391\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7 \u03b1\u03b4\u03b5\u03b9\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd \u03c0\u03c9\u03bb\u03b7\u03c4\u03ce\u03bd \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03bf\u03c5 \u03c3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5\u00a0<\/strong><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u039f \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03cc\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2:<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u03b1. \u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03ac\u03b4\u03b5\u03b9\u03ac \u03c4\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03b1\u03c1\u03c7\u03ae \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 8, \u03ae\u03c4\u03bf\u03b9 \u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 11.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03af\u03c3\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7 \u03b8\u03ad\u03c3\u03b7, \u03c4\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf \u0394\u03ae\u03bc\u03bf \u03c0\u03bf\u03c5 \u03ae\u03b4\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9.\u00a0<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u03b2. \u039f \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03b9\u03c4\u03b7\u03b8\u03b5\u03af \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c3\u03b5 \u03bd\u03ad\u03b1 \u03b8\u03ad\u03c3\u03b7 \u03b5\u03af\u03c4\u03b5 \u03b1) \u03c3\u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u03c0\u03bf\u03c5 \u03ae\u03b4\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9, \u03b5\u03af\u03c4\u03b5 \u03b2) \u03c3\u03b5 \u03ac\u03bb\u03bb\u03bf \u0394\u03ae\u03bc\u03bf. \u0397 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b4\u03ae\u03bc\u03bf \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2, \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c1\u03bc\u03bf\u03b4\u03af\u03c9\u03c2, (\u03ac\u03c1\u03b8\u03c1\u03bf 41).<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><span style=\"color: #373737;\">\u03b3. \u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9, \u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 41 \u03ba\u03b1\u03b9 42 \u03c4\u03bf\u03c5 \u03bd.\u00a0<\/span><a style=\"font-size: 14.0028px; text-decoration-line: none; color: #1b7fb9; outline: none; font-family: Arimo, Arial, Helvetica, sans-serif;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a><span style=\"color: #373737;\">\u00a0\u03b4\u03b5\u03bd \u03c3\u03c5\u03bd\u03b5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2, \u03b1\u03bb\u03bb\u03ac \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03bd\u03ad\u03c9\u03bd, \u03ba\u03ac\u03b8\u03b5 \u03c6\u03bf\u03c1\u03ac, \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03bf\u03cd\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ad\u03c2<\/span><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><strong style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\">2. \u0391\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7 \u03b1\u03b4\u03b5\u03b9\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd \u03c0\u03c9\u03bb\u03b7\u03c4\u03ce\u03bd \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf\u03c5 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5.\u00a0<\/strong><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u039f \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03cc\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2:<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u03b1. \u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03ac\u03b4\u03b5\u03b9\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03b1\u03c1\u03c7\u03ae, \u03ae\u03c4\u03bf\u03b9 \u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03c4\u03bf\u03c5, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 11.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03af\u03c3\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03af\u03c9\u03bd \u03c4\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03ae\u03b4\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u03b2. \u039c\u03c0\u03bf\u03c1\u03b5\u03af, \u03b5\u03c0\u03af\u03c3\u03b7\u03c2, \u03bd\u03b1 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03c3\u03b5 \u03b4\u03cd\u03bf \u03b1\u03ba\u03cc\u03bc\u03b7 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b5\u03c2, \u03c5\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03cc\u03c4\u03b9 \u03b7 \u03b1\u03af\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03b3\u03ba\u03c1\u03b9\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03bf \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03ac\u03c1\u03c7\u03b7, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 47 \u03c0\u03b1\u03c1. 3. \u0397 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03b1 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1. \u039c\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b4\u03ae\u03bc\u03bf \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2, \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c1\u03bc\u03bf\u03b4\u03af\u03c9\u03c2, (\u03ac\u03c1\u03b8\u03c1\u03bf 47). \u039f\u03b9 \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03bf\u03af \u03c0\u03c9\u03bb\u03b7\u03c4\u03ad\u03c2 \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf\u03c5 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9, \u03ba\u03b1\u03c4\u03ac \u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf, \u03c3\u03b5 \u03c4\u03c1\u03b5\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b5\u03c2.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><span style=\"color: #373737;\">\u03b3) \u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9, \u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 47 \u03ba\u03b1\u03b9 48 \u03c4\u03bf\u03c5 \u03bd.\u00a0<\/span><a style=\"font-size: 14.0028px; text-decoration-line: none; color: #1b7fb9; outline: none; font-family: Arimo, Arial, Helvetica, sans-serif;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a><span style=\"color: #373737;\">\u00a0\u03b4\u03b5\u03bd \u03c3\u03c5\u03bd\u03b5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03b5\u03b3\u03ba\u03c1\u03af\u03c3\u03b5\u03c9\u03bd \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2, \u03b1\u03bb\u03bb\u03ac \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03bd\u03ad\u03c9\u03bd, \u03ba\u03ac\u03b8\u03b5 \u03c6\u03bf\u03c1\u03ac, \u03b5\u03b3\u03ba\u03c1\u03af\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03bf\u03cd\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ad\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd.\u00a0<\/span><a style=\"font-size: 14.0028px; text-decoration-line: none; color: #1b7fb9; outline: none; font-family: Arimo, Arial, Helvetica, sans-serif;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a><span style=\"color: #373737;\">.<\/span><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><strong style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\">3.\u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03bf\u03cd \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5 \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03ba\u03b4\u03cc\u03b8\u03b7\u03ba\u03b5 \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd.\u00a0<a style=\"font-size: 14.0042px; text-decoration-line: none; color: #1b7fb9; outline: none;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a>, \u03b7 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03ad\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 2018.<\/strong><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><strong style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\">\u0392. \u0391\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ad\u03c2 \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf\u03c5 (\u03c3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf\u03c5) \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5.<\/strong><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><strong style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\">1. \u0391\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7 \u03b1\u03b4\u03b5\u03b9\u03ce\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c0\u03c9\u03bb\u03b7\u03c4\u03ce\u03bd \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf\u03c5 \u03c3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5<\/strong><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u039f \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2:<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03ac\u03b4\u03b5\u03b9\u03ac \u03c4\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03b1\u03c1\u03c7\u03ae, \u03ae\u03c4\u03bf\u03b9 \u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03c1\u03b9\u03ce\u03bd \u03b5\u03c4\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 22.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03af\u03c3\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03c3\u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9 \u03b8\u03ad\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03b1\u03c1\u03b5\u03bb\u03b8\u03cc\u03bd.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><strong style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\">2. \u0391\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7 \u03b1\u03b4\u03b5\u03b9\u03ce\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c0\u03c9\u03bb\u03b7\u03c4\u03ce\u03bd \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03bf\u03c5 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03bf\u03c5.<\/strong><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><strong style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\">\u0391. \u0386\u03b4\u03b5\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd.\u00a0<a style=\"font-size: 14.0042px; text-decoration-line: none; color: #1b7fb9; outline: none;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a>.\u00a0<\/strong><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u039f \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2:<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u03b1) \u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03ac\u03b4\u03b5\u03b9\u03ac \u03c4\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03b1\u03c1\u03c7\u03ae, \u03ae\u03c4\u03bf\u03b9 \u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03c1\u03b9\u03ce\u03bd \u03b5\u03c4\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 22.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03af\u03c3\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03af\u03c9\u03bd \u03c4\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03ae\u03b4\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u03b2) \u039c\u03c0\u03bf\u03c1\u03b5\u03af \u03b5\u03c0\u03af\u03c3\u03b7\u03c2, \u03bd\u03b1 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03c3\u03b5 \u03b4\u03cd\u03bf \u03b1\u03ba\u03cc\u03bc\u03b7 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b5\u03c2, \u03c5\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03cc\u03c4\u03b9 \u03b7 \u03b1\u03af\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03b3\u03ba\u03c1\u03b9\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03bf \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03ac\u03c1\u03c7\u03b7, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 47 \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf\u03c2 3. (\u03ac\u03c1\u03b8\u03c1\u03bf 59 \u03c0\u03b1\u03c1. 11 \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc \u03bc\u03b5 \u03ac\u03c1\u03b8\u03c1\u03bf 6 \u03c0\u03b1\u03c1. 3).<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><strong style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\">\u0392. \u0386\u03b4\u03b5\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03c4\u03bf \u03bd.\u00a0<a style=\"font-size: 14.0042px; text-decoration-line: none; color: #1b7fb9; outline: none;\" href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/846\" rel=\"tag laws noopener\" target=\"_blank\">4497\/2017<\/a>.\u2003<\/strong><\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u039f \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae\u03c2:<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03ac\u03b4\u03b5\u03b9\u03ac \u03c4\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03b1\u03c1\u03c7\u03ae, \u03ae\u03c4\u03bf\u03b9 \u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03c1\u03b9\u03ce\u03bd \u03b5\u03c4\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 22.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: arial, helvetica, sans-serif; font-size: small;\">\u0391\u03bd\u03b1\u03bd\u03b5\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03af\u03c3\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03af\u03c9\u03bd \u03c4\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03ae\u03b4\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9.<\/span><br style=\"font-size: 14.0028px; color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif;\" \/><span style=\"color: #373737; font-family: Arimo, Arial, Helvetica, sans-serif; font-size: 14.0014px;\"><br \/><\/span><\/div>\n<div>\n<p>\u03a0\u03b7\u03b3\u03ae: taxheaven.gr<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u039a\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c1\u03c9\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03b9\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c5\u03c0\u03b5\u03b2\u03bb\u03ae\u03b8\u03b7\u03c3\u03b1\u03bd \u03b1\u03c0\u03cc \u03c6\u03bf\u03c1\u03b5\u03af\u03c2, \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03bd.\u00a04497\/2017\u00a0\u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03c9\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd, \u03bc\u03b5 \u03c4\u03b7 \u03bd\u03ad\u03b1 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u00a046974 &#8211; 02\/05\/2018\u00a0\u03b3\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b3\u03bd\u03c9\u03c3\u03c4\u03ac \u03c4\u03b1 \u03b5\u03be\u03ae\u03c2:\u03a5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf \u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf (\u03c3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf)\u0397 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b1\u03b4\u03b5\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd \u03c0\u03c9\u03bb\u03b7\u03c4\u03ce\u03bd \u03c3\u03c4\u03bf \u03c5\u03c0\u03b1\u03af\u03b8\u03c1\u03b9\u03bf \u03b5\u03bc\u03c0\u03cc\u03c1\u03b9\u03bf (\u03c3\u03c4\u03ac\u03c3\u03b9\u03bc\u03bf \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b1\u03bd\u03cc\u03b4\u03b9\u03bf) \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd.\u00a04497\/2017, \u03c4\u03b7\u03bd \u03c5\u03c0&#8217; 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