{"id":17509,"date":"2016-04-04T09:47:15","date_gmt":"2016-04-04T06:47:15","guid":{"rendered":"http:\/\/eteronbs.gr\/?p=17509"},"modified":"2025-08-26T08:45:18","modified_gmt":"2025-08-26T08:45:18","slug":"i-argies-tis-defteras-tou-pascha-ke-tis-protomagias","status":"publish","type":"post","link":"https:\/\/eteronbs.gr\/en\/i-argies-tis-defteras-tou-pascha-ke-tis-protomagias\/","title":{"rendered":"\u039f\u03b9 \u03b1\u03c1\u03b3\u03af\u03b5\u03c2 \u03c4\u03b7\u03c2 \u0394\u03b5\u03c5\u03c4\u03ad\u03c1\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03a0\u03c1\u03c9\u03c4\u03bf\u03bc\u03b1\u03b3\u03b9\u03ac\u03c2"},"content":{"rendered":"<pre class=\"article-title\"><img decoding=\"async\" class=\" aligncenter\" src=\"http:\/\/www.matrix24.gr\/wp-content\/uploads\/2015\/12\/imerologio.jpg\" alt=\"|\" title=\"\"><\/pre>\n<div class=\"article-content\">\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0397 <strong>\u0394\u03b5\u03c5\u03c4\u03ad\u03c1\u03b1 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1<\/strong>, \u03cc\u03c0\u03c9\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b3\u03bd\u03c9\u03c3\u03c4\u03cc, \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03bd\u03cc\u03bc\u03bf (\u0392.\u0394.<a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/260\" target=\"_blank\" rel=\"tag laws noopener noreferrer nofollow\">748\/1966<\/a>), \u03c9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b7\u03bc\u03ad\u03c1\u03b1 \u03b1\u03c1\u03b3\u03af\u03b1\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03c7\u03c1\u03cc\u03bd\u03bf, \u03b5\u03bd\u03ce \u03b7 \u03b5\u03bf\u03c1\u03c4\u03ae \u03c4\u03b7\u03c2 1\u03b7\u03c2 \u039c\u03b1\u0390\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03b7\u03bc\u03ad\u03c1\u03b1 \u03b1\u03c1\u03b3\u03af\u03b1\u03c2, \u03bc\u03b5 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03cc\u03bc\u03c9\u03c2 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03bd\u03b1 \u03ba\u03b7\u03c1\u03cd\u03c3\u03c3\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03b1\u03c5\u03c4\u03ae \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03ae \u03c4\u03bf\u03c5 \u03c9\u03c2 <strong>\u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae<\/strong>, \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03bf\u03c5 \u039a\u03c1\u03ac\u03c4\u03bf\u03c5\u03c2.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0388\u03c4\u03c3\u03b9 \u03c0\u03b1\u03c1\u03cc\u03c4\u03b9 \u03c3\u03c4\u03bf \u0392.\u0394. 748\/66 \u03b7 <strong>1\u03b7 \u039c\u03b1\u0390\u03bf\u03c5<\/strong> \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03b7\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c1\u03b3\u03af\u03b1\u03c2, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 1 \u03c4\u03bf\u03c5 \u0391.\u039d. 380\/68, \u03c0\u03bf\u03c5 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bd\u03b1 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9, \u03ba\u03ac\u03b8\u03b5 \u03c7\u03c1\u03cc\u03bd\u03bf \u03b7 \u03b5\u03bf\u03c1\u03c4\u03ae \u03b1\u03c5\u03c4\u03ae \u03bc\u03b5 <strong>\u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2<\/strong>, \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03b7\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c1\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03ba\u03b1\u03c4&#8217; \u03b1\u03c5\u03c4\u03ae\u03bd \u03bf\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u039a\u03c5\u03c1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c1\u03b3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u0392.\u0394\/\u03c4\u03bf\u03c2.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u038c\u03c4\u03b1\u03bd \u03b7 1\u03b7 \u039c\u03b1\u0390\u03bf\u03c5 \u03c3\u03c5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u039a\u03c5\u03c1\u03b9\u03b1\u03ba\u03ae \u03c4\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ba\u03ae\u03c1\u03c5\u03be\u03ae \u03c4\u03b7\u03c2 \u03c9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b7\u03bc\u03ad\u03c1\u03b1\u03c2 \u03b1\u03c1\u03b3\u03af\u03b1\u03c2, \u03bf \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03cc\u03c2 \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03bd\u03cc\u03bc\u03bf 74\/1975, \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b5\u03ba\u03b4\u03af\u03b4\u03b5\u03b9, \u03bd\u03b1 \u03ba\u03b7\u03c1\u03cd\u03be\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b5\u03bf\u03c1\u03c4\u03ae \u03b1\u03c5\u03c4\u03ae \u03c9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c1\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c4\u03b7\u03bd <strong>\u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c3\u03c5\u03b3\u03c7\u03c1\u03cc\u03bd\u03c9\u03c2<\/strong> \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03bf \u03a0\u03ac\u03c3\u03c7\u03b1.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u039c\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03ae\u03b4\u03b7 \u03c3\u03c4\u03bf \u03a6\u0395\u039a 826 \u03c4. \u0392\u0384 \u03c4\u03b7\u03c2 28-3-2016, \u03b7 \u03b1\u03c1\u03b9\u03b8\u03bc. 12618\/288\/2016 \u0391\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a5\u03c0. \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b7 \u03b5\u03bf\u03c1\u03c4\u03ae \u03c4\u03b7\u03c2 1\u03b7\u03c2 \u039c\u03b1\u0390\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03bf\u03c1\u03c4\u03b1\u03c3\u03b8\u03b5\u03af \u03b5\u03c6\u03ad\u03c4\u03bf\u03c2 \u03c4\u03b7\u03bd <strong>\u03a4\u03c1\u03af\u03c4\u03b7 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1 (3-5-2016)<\/strong> \u03c9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c1\u03b3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03b5\u03ba\u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 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justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u039f\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c6\u03b5\u03bd\u03cc\u03c2 \u03bf\u03b9 <strong>\u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ad\u03c2<\/strong>, \u03c0\u03bf\u03c5 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03bd \u03c3\u03c5\u03bd\u03b5\u03c7\u03ce\u03c2 \u03c7\u03c9\u03c1\u03af\u03c2 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae \u03c3\u03b5 \u03c4\u03c1\u03b5\u03b9\u03c2 (3) \u03ae \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 (4) \u03bf\u03bc\u03ac\u03b4\u03b5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 (\u03b2\u03ac\u03c1\u03b4\u03b9\u03b5\u03c2), \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03c4\u03bf\u03c5 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\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2, \u03bd\u03bf\u03c3\u03bf\u03ba\u03bf\u03bc\u03b5\u03af\u03b1, \u03ba\u03bb\u03b9\u03bd\u03b9\u03ba\u03ad\u03c2, \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1, \u03c4\u03b1\u03be\u03af \u03ba.\u03bb\u03c0.).<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0391\u03c6\u03bf\u03cd \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03bf\u03b9 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 (\u0394\u03b5\u03c5\u03c4\u03ad\u03c1\u03b1 \u03ba\u03b1\u03b9 \u03a4\u03c1\u03af\u03c4\u03b7 \u03c4\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1), \u03b8\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03b1\u03c1\u03b3\u03af\u03b1\u03c2, \u03bf\u03b9 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd \u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03ad\u03c2 \u03c4\u03b9\u03c2 \u039a\u03c5\u03c1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03bf\u03c5 \u03b1\u03bc\u03b5\u03af\u03b2\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1 2-7 \u039c\u03b1\u0390\u03bf\u03c5 2016 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd, \u03c0\u03bb\u03ae\u03c1\u03b5\u03b9\u03c2 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03be\u03b9 (6) \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03b1. \u0394\u03b7\u03bb\u03b1\u03b4\u03ae \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03c4\u03b1<strong> \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03b1<\/strong> \u03c4\u03b7\u03c2 \u0394\u03b5\u03c5\u03c4\u03ad\u03c1\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03a4\u03c1\u03af\u03c4\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1, \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c1\u03b3\u03af\u03b5\u03c2 \u03b5\u03ba \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03a4\u03b5\u03c4\u03ac\u03c1\u03c4\u03b7\u03c2, \u03c4\u03b7\u03c2 \u03a0\u03ad\u03bc\u03c0\u03c4\u03b7\u03c2, \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03a0\u03b1\u03c1\u03b1\u03c3\u03ba\u03b5\u03c5\u03ae\u03c2 \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 5\u03b8\u03ae\u03bc\u03b5\u03c1\u03bf \u03ae \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03a3\u03b1\u03b2\u03b2\u03ac\u03c4\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 6\u03ae\u03bc\u03b5\u03c1\u03bf, \u03b1\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03ac, \u03ae \u03b1\u03bd \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03b4\u03b5\u03af\u03b1\u03c2 \u03ad\u03c4\u03bf\u03c5\u03c2 2016, \u03bc\u03b5 \u03ba\u03b1\u03c4\u03ac\u03c4\u03bc\u03b7\u03c3\u03b7.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u038c\u03c3\u03bf\u03b9 \u03b4\u03b5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9, \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03b1\u03bc\u03b5\u03af\u03b2\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 <strong>\u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b5\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2<\/strong>, \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03c0\u03bb\u03ae\u03c1\u03b5\u03b9\u03c2 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03b7\u03bd\u03cc\u03c2 \u039c\u03b1\u0390\u03bf\u03c5 \u03ba\u03b1\u03af\u03c4\u03bf\u03b9 \u03b4\u03b5\u03bd \u03b8\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03b9\u03c2 2 \u03ba\u03b1\u03b9 3 \u039c\u03b1\u0390\u03bf\u03c5, \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03b1\u03c1\u03b3\u03af\u03b1\u03c2.<br \/>\n\u0391\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b1 \u03cc\u03c3\u03bf\u03b9 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9, \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03c4\u03bf\u03c5 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c5 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03bc\u03b5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf \u03ae \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03bc\u03b9\u03c3\u03b8\u03cc, \u03b5\u03c1\u03b3\u03b1\u03c3\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b9\u03c2 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 (2 \u03ba\u03b1\u03b9 3 \u039c\u03b1\u0390\u03bf\u03c5), \u03bd\u03cc\u03bc\u03b9\u03bc\u03b1 \u03ae \u03c0\u03b1\u03c1\u03ac\u03bd\u03bf\u03bc\u03b1, \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03c4\u03bf \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03cc \u03c4\u03bf\u03c5\u03c2 \u03ae \u03c4\u03bf 1\/25\u03bf \u03c4\u03c9\u03bd \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac 75%. \u0397 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae, \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b1\u03bd\u03ce\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c4\u03c9\u03bd \u03bd\u03bf\u03bc\u03af\u03bc\u03c9\u03bd, \u03b1\u03c5\u03c4\u03ce\u03bd \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03b1 \u03a3.\u03a3.\u0395. \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9, \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03b8\u03b5\u03af \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03bf\u03c5 \u03bd\u03bf\u03bc\u03af\u03bc\u03bf\u03c5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b9\u03c3\u03b8\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5\u03c2.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u039d\u03b1 \u03c3\u03b7\u03bc\u03b5\u03b9\u03c9\u03b8\u03b5\u03af \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03cc\u03c4\u03b9 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\u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03ac \u03ba\u03b1\u03c4\u2019 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03b7\u03c2 \u03af\u03b4\u03b9\u03b1\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1\u03c2.<\/p>\n<p style=\"text-align: justify;\">\u038c\u03c3\u03bf\u03bd \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03bd \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03b7\u03c2 <strong>\u039c. \u03a0\u03b1\u03c1\u03b1\u03c3\u03ba\u03b5\u03c5\u03ae\u03c2<\/strong> \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1. 2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 3 \u03c4\u03bf\u03c5 \u039d. <a href=\"http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/58\" target=\"_blank\" rel=\"tag laws noopener noreferrer nofollow\">435\/1976<\/a>, \u03bf\u03c1\u03af\u03c3\u03b8\u03b7\u03ba\u03b5 \u03cc\u03c4\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b7\u03bc\u03ad\u03c1\u03b1 \u03b1\u03c5\u03c4\u03ae \u03b1\u03c0\u03b1\u03b3\u03bf\u03c1\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c9\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03c2 <strong>13.00 \u03ce\u03c1\u03b1\u03c2<\/strong>. \u039c\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf\u03c5 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\u03b5\u03ba\u03b4\u03ce\u03c3\u03bf\u03c5\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b5\u03be\u03bf\u03c5\u03c3\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b8\u03ad\u03bc\u03b1 \u03b1\u03c5\u03c4\u03cc \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c5.<\/p>\n<p>\u0391\u03c1\u03b8\u03c1\u03bf \u03c4\u03b7\u03c2 \u03a0\u0399\u039c \u0395\u03c1\u03b3\u03b1\u03c3\u03b9\u03b1\u03ba\u03ae<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0397 \u0394\u03b5\u03c5\u03c4\u03ad\u03c1\u03b1 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03bf\u03c5 \u03a0\u03ac\u03c3\u03c7\u03b1, \u03cc\u03c0\u03c9\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b3\u03bd\u03c9\u03c3\u03c4\u03cc, \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 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