{"id":17535,"date":"2016-05-13T09:03:32","date_gmt":"2016-05-13T06:03:32","guid":{"rendered":"http:\/\/eteronbs.gr\/?p=17535"},"modified":"2025-08-26T08:45:18","modified_gmt":"2025-08-26T08:45:18","slug":"to-neo-forologiko-apla-ke-katanoita","status":"publish","type":"post","link":"https:\/\/eteronbs.gr\/en\/to-neo-forologiko-apla-ke-katanoita\/","title":{"rendered":"\u03a4\u03bf \u03bd\u03ad\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03b1\u03c0\u03bb\u03ac \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03b7\u03c4\u03ac"},"content":{"rendered":"<header class=\"post-header cf\">\n<div class=\"heading cf\"><\/div>\n<div class=\"featured\"><a title=\"\u03a4\u03bf \u03bd\u03ad\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03b1\u03c0\u03bb\u03ac \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03b7\u03c4\u03ac\" href=\"http:\/\/i0.wp.com\/foroline.gr\/wp-content\/uploads\/2017\/05\/foroi.jpg?fit=871%2C400\" rel=\"nofollow noopener\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"attachment-main-slider size-main-slider wp-post-image no-display appear\" title=\"\u03a4\u03bf \u03bd\u03ad\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03b1\u03c0\u03bb\u03ac \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03b7\u03c4\u03ac\" src=\"http:\/\/i0.wp.com\/foroline.gr\/wp-content\/uploads\/2017\/05\/foroi.jpg?resize=702%2C336\" alt=\"foroi\" width=\"702\" height=\"336\" \/><\/a><\/div>\n<\/header>\n<div class=\"post-container cf\">\n<div class=\"post-content-right\">\n<div class=\"post-content description \">\n<blockquote>\n<h3>\u0391\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03bf\u03af \u03c0\u03af\u03bd\u03b1\u03ba\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1<\/h3>\n<\/blockquote>\n<p><strong>\u039f\u03b9 \u03bd\u03ad\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03cc\u03c3\u03c6\u03b1\u03c4\u03b1 \u03b8\u03b5\u03c3\u03c0\u03af\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03bc\u03b5 \u03c4\u03b7 \u03c8\u03ae\u03c6\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5<br \/>\n<a href=\"http:\/\/foroline.gr\/wp-content\/uploads\/2017\/05\/85a.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">N. 4387\/2016 \u03a6\u0395\u039a85\u0391 12-05-2016<\/a> \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03c5\u03bd, \u03c3\u03c4\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c3\u03b7\u03bc\u03b5\u03af\u03b1 \u03c4\u03bf\u03c5\u03c2, \u03c4\u03b1 \u03b5\u03be\u03ae\u03c2:<\/strong><\/p>\n<p>&nbsp;<\/p>\n<blockquote>\n<h4><strong><u>\u0391. \u0397 \u03bd\u03ad\u03b1 \u039a\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03a6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd<br \/>\n<\/u><\/strong><strong>(<\/strong><strong>\u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c0\u03cc 1.1.2016)<\/strong><\/h4>\n<\/blockquote>\n<blockquote class=\"modern-quote full\"><p>&nbsp;<\/p>\n<table border=\"0\" width=\"365\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"87\" \/>\n<col span=\"2\" width=\"75\" \/>\n<col span=\"2\" width=\"64\" \/><\/colgroup>\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"87\" height=\"83\"><strong>\u039a\u03bb\u03b9\u00b5\u03ac\u03ba\u03b9\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u00b5\u03b1\u03c4\u03bf\u03c2\u00a0<\/strong><\/td>\n<td rowspan=\"3\" width=\"75\"><strong>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 %<\/strong><\/td>\n<td rowspan=\"3\" width=\"75\"><strong>\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03bb\u03b9\u00b5\u03b1\u03ba\u03af\u03bf\u03c5\u00a0<\/strong><\/td>\n<td colspan=\"2\" width=\"128\"><strong>\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\" height=\"41\"><strong>\u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u00b5\u03b1\u03c4\u03bf\u03c2<\/strong><\/td>\n<td width=\"64\"><strong>\u03a6\u03cc\u03c1\u03bf\u03c5<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\" height=\"21\"><strong>\u20ac<\/strong><\/td>\n<td width=\"64\"><strong>\u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">20.000<\/td>\n<td width=\"75\">22%<\/td>\n<td width=\"75\">4.400<\/td>\n<td width=\"64\">20.000<\/td>\n<td width=\"64\">4.400<\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">10.000<\/td>\n<td width=\"75\">29%<\/td>\n<td width=\"75\">2.900<\/td>\n<td width=\"64\">30.000<\/td>\n<td width=\"64\">7.300<\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">10.000<\/td>\n<td width=\"75\">37%<\/td>\n<td width=\"75\">3.700<\/td>\n<td width=\"64\">40.000<\/td>\n<td width=\"64\">11.000<\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">\u03a5\u03c0\u03b5\u03c1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd<\/td>\n<td width=\"75\">45%<\/td>\n<td width=\"75\"><\/td>\n<td width=\"64\"><\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p><\/blockquote>\n<ul>\n<li><span style=\"color: #800000;\"><strong><u>\u03a0\u03bf\u03b9\u03bf\u03c5\u03c2 \u03b1\u03c6\u03bf\u03c1\u03ac \u03b7 \u039a\u03bb\u03af\u03bc\u03b1\u03ba\u03b1<\/u><\/strong><u>:<\/u><\/span><br \/>\n<em><strong>\u039c\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2, \u03a3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2, \u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u0391\u03b3\u03c1\u03cc\u03c4\u03b5\u03c2<\/strong><\/em><\/li>\n<li><span style=\"color: #800000;\"><strong><u>\u03a0\u03c9\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 ;<\/u><\/strong><\/span><\/li>\n<\/ul>\n<p><strong><u>\u03a0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1<br \/>\n<\/u><\/strong><strong>1<\/strong>.\u039a\u03b1\u03b8\u03b1\u03c1\u03ac \u039a\u03ad\u03c1\u03b4\u03b7\u00a0 \u03b1\u03c0\u03cc \u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae \u0395\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 <strong>25.000\u20ac<\/strong>. \u039f \u03bd\u03ad\u03bf\u03c2 \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03a6\u03cc\u03c1\u03bf\u03c5: \u039c\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b9\u03c2 20.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 22% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 4.400\u20ac, \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b1 5.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 29% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 1.450\u20ac.<br \/>\n<strong>\u0386\u03c1\u03b1<\/strong> <strong>\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf \u03a6\u03cc\u03c1\u03bf\u03c5: 4.400\u20ac+1.450\u20ac=5.850\u20ac<\/strong><br \/>\n(\u039c\u03b5 \u03c4\u03bf \u03c0\u03b1\u03bb\u03b1\u03b9\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 (2015) \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b8\u03b1 \u03ae\u03c4\u03b1\u03bd 6.500\u20ac)<\/p>\n<p><strong>2<\/strong>.\u039a\u03b1\u03b8\u03b1\u03c1\u03ac \u039a\u03ad\u03c1\u03b4\u03b7\u00a0 \u03b1\u03c0\u03cc \u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae \u0395\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 <strong>51.000\u20ac<\/strong>. \u039f \u03bd\u03ad\u03bf\u03c2 \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03a6\u03cc\u03c1\u03bf\u03c5: \u039c\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b9\u03c2 40.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 37% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 11.000\u20ac, \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b1 11.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 45% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 4.9500\u20ac.<br \/>\n<strong>\u0386\u03c1\u03b1<\/strong> <strong>\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf \u03a6\u03cc\u03c1\u03bf\u03c5: 11.000\u20ac+4.950\u20ac=15.950\u20ac<\/strong><br \/>\n(\u039c\u03b5 \u03c4\u03bf \u03c0\u03b1\u03bb\u03b1\u03b9\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 (2015) \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b8\u03b1 \u03ae\u03c4\u03b1\u03bd 13.330\u20ac)<\/p>\n<p>&nbsp;<\/p>\n<blockquote>\n<h4><strong><u>\u0391\u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c4\u03bf \u03b3\u03b9\u03b1 \u039c\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2 \u03a3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2<br \/>\n<\/u><\/strong><strong>(\u0394\u03b5\u03bd \u03b1\u03c6\u03bf\u03c1\u03ac \u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2)<\/strong><\/h4>\n<\/blockquote>\n<p>\u039f \u03c6\u03cc\u03c1\u03bf\u03c2\u00a0 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac <strong>\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03c7\u03b9\u03bb\u03af\u03c9\u03bd \u03b5\u03bd\u03bd\u03b9\u03b1\u03ba\u03bf\u03c3\u03af\u03c9\u03bd (1.900) \u03b5\u03c5\u03c1\u03ce <\/strong>\u03b3\u03b9\u03b1 \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c7\u03c9\u03c1\u03af\u03c2 \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1,, \u03cc\u03c4\u03b1\u03bd \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 <strong>\u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03c9\u03bd (20.000) \u03b5\u03c5\u03c1\u03ce.<br \/>\n<\/strong>\u0397 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 <strong>\u03c3\u03b5 \u03c7\u03af\u03bb\u03b9\u03b1 \u03b5\u03bd\u03bd\u03b9\u03b1\u03ba\u03cc\u03c3\u03b9\u03b1 \u03c0\u03b5\u03bd\u03ae\u03bd\u03c4\u03b1 (1.950) \u03b5\u03c5\u03c1\u03ce \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03bc\u03b5 \u03ad\u03bd\u03b1 (1) \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf, \u03c3\u03b5 \u03b4\u03cd\u03bf \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 (2.000) \u03b5\u03c5\u03c1\u03ce \u03b3\u03b9\u03b1 \u03b4\u03cd\u03bf (2) \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03b4\u03cd\u03bf \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03b5\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (2.100) \u03b5\u03c5\u03c1\u03ce \u03b3\u03b9\u03b1 \u03c4\u03c1\u03af\u03b1 (3) \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9. <\/strong><strong><br \/>\n<\/strong><br \/>\n\u0393\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 <strong>\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03c9\u03bd (20.000) \u03b5\u03c5\u03c1\u03ce<\/strong>, \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7\u03c2 \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 <strong>\u03ba\u03b1\u03c4\u03ac \u03b4\u03ad\u03ba\u03b1 (10) \u03b5\u03c5\u03c1\u03ce \u03b1\u03bd\u03ac \u03c7\u03af\u03bb\u03b9\u03b1 (1.000) \u03b5\u03c5\u03c1\u03ce<\/strong> \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2.<\/p>\n<p><strong><u>\u03a0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1 \u039c\u03b5 \u03a0\u03af\u03bd\u03b1\u03ba\u03b1<\/u><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"154\"><strong>\u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u039c\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2<\/strong><\/p>\n<p><strong>\u03ae \u03a3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2<\/strong><\/td>\n<td width=\"67\"><strong>\u03a7\u03a9\u03a1\u0399\u03a3<\/strong><strong>\u03a0\u0391\u0399\u0394\u0399\u0391<\/strong><\/td>\n<td width=\"61\"><strong>\u039c\u0395 \u0395\u039d\u0391<\/strong><strong>\u03a0\u0391\u0399\u0394\u0399<\/strong><\/td>\n<td width=\"62\"><strong>\u039c\u0395 \u0394\u03a5\u039f<\/strong><strong>\u03a0\u0391\u0399\u0394\u0399\u0391<\/strong><\/td>\n<td width=\"67\"><strong>\u039c\u0395 \u03a4\u03a1\u0399\u0391<\/strong><strong>\u03a0\u0391\u0399\u0394\u0399\u0391<\/strong><\/td>\n<td width=\"84\"><strong>\u03a0\u03a1\u039f\u0397\u0393\/\u039d\u039f<\/strong><strong>\u039a\u0391\u0398\u0395\u03a3\u03a4\u03a9\u03a3<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"154\">8.000\u20ac<\/td>\n<td width=\"67\">0,00<\/td>\n<td width=\"61\">0,00<\/td>\n<td width=\"62\">0,00<\/td>\n<td width=\"67\">0,00<\/td>\n<td width=\"84\">0,00<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">9.000\u20ac<\/td>\n<td width=\"67\">80,00<\/td>\n<td width=\"61\">30,00<\/td>\n<td width=\"62\">0,00<\/td>\n<td width=\"67\">0,00<\/td>\n<td width=\"84\">0,00<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">9.545\u20ac<\/td>\n<td width=\"67\">199,90<\/td>\n<td width=\"61\">149,90<\/td>\n<td width=\"62\">99,90<\/td>\n<td width=\"67\">0,00<\/td>\n<td width=\"84\">0,00<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">10.000\u20ac<\/td>\n<td width=\"67\">300,00<\/td>\n<td width=\"61\">250,00<\/td>\n<td width=\"62\">200,00<\/td>\n<td width=\"67\">100,00<\/td>\n<td width=\"84\">100,00<\/td>\n<\/tr>\n<tr>\n<td width=\"154\">13.000\u20ac<\/td>\n<td width=\"67\">960,00<\/td>\n<td width=\"61\">910,00<\/td>\n<td width=\"62\">860,00<\/td>\n<td width=\"67\">760,00<\/td>\n<td width=\"84\">760,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u039f \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bc\u03b5 \u03c4\u03b7 \u03bd\u03ad\u03b1 \u039a\u03bb\u03af\u03bc\u03b1\u03ba\u03b1, \u03b3\u03b9\u03b1 \u039c\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03a3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03cc \u03af\u03b4\u03b9\u03bf\u03c2 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03c0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1 , \u03bc\u03b5 \u03c4\u03b7 \u03c0\u03c1\u03bf\u03c3\u03b8\u03ae\u03ba\u03b7 \u03b1\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03ae\u03c4\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03b9 \u03c4\u03bf\u03bd \u03c6\u03cc\u03c1\u03bf.<\/em><\/p>\n<p>&nbsp;<\/p>\n<blockquote>\n<h4><strong><u>\u0392. \u0397 \u039d\u03ad\u03b1 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2<\/u><\/strong><strong><br \/>\n<\/strong><strong>(\u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c0\u03cc 1.1.2016)<\/strong><\/h4>\n<\/blockquote>\n<p>\u0397 \u039a\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2, \u03b4\u03b5\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c0\u03b9\u03b1 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b1\u03bb\u03bb\u03ac \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b5\u03af \u03cc\u03c0\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd.<\/p>\n<blockquote class=\"modern-quote full\">\n<h3><\/h3>\n<table border=\"0\" width=\"365\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"87\" \/>\n<col span=\"2\" width=\"75\" \/>\n<col span=\"2\" width=\"64\" \/><\/colgroup>\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"87\" height=\"83\"><strong>\u039a\u03bb\u03b9\u00b5\u03ac\u03ba\u03b9\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u00b5\u03b1\u03c4\u03bf\u03c2\u00a0<\/strong><\/td>\n<td rowspan=\"3\" width=\"75\"><strong>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 %<\/strong><\/td>\n<td rowspan=\"3\" width=\"75\"><strong>\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03bb\u03b9\u00b5\u03b1\u03ba\u03af\u03bf\u03c5\u00a0<\/strong><\/td>\n<td colspan=\"2\" width=\"128\"><strong>\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\" height=\"41\"><strong>\u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u00b5\u03b1\u03c4\u03bf\u03c2<\/strong><\/td>\n<td width=\"64\"><strong>\u03a6\u03cc\u03c1\u03bf\u03c5<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\" height=\"21\"><b>\u20ac<\/b><\/td>\n<td width=\"64\"><b>\u20ac<\/b><\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">12.000<\/td>\n<td width=\"75\">0,00%<\/td>\n<td width=\"75\">0<\/td>\n<td width=\"64\">12.000<\/td>\n<td width=\"64\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">8.000<\/td>\n<td width=\"75\">2,20%<\/td>\n<td width=\"75\">176<\/td>\n<td width=\"64\">20.000<\/td>\n<td width=\"64\">176<\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">10.000<\/td>\n<td width=\"75\">5,00%<\/td>\n<td width=\"75\">500<\/td>\n<td width=\"64\">30.000<\/td>\n<td width=\"64\">676<\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">10.000<\/td>\n<td width=\"75\">6,50%<\/td>\n<td width=\"75\">650<\/td>\n<td width=\"64\">40.000<\/td>\n<td width=\"64\">1.326<\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">25.000<\/td>\n<td width=\"75\">7,50%<\/td>\n<td width=\"75\">1.875<\/td>\n<td width=\"64\">65.000<\/td>\n<td width=\"64\">3.201<\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">155.000<\/td>\n<td width=\"75\">9,00%<\/td>\n<td width=\"75\">13.950<\/td>\n<td width=\"64\">220.000<\/td>\n<td width=\"64\">17.151<\/td>\n<\/tr>\n<tr>\n<td width=\"87\" height=\"21\">\u03a5\u03c0\u03b5\u03c1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd<\/td>\n<td width=\"75\">10,00%<\/td>\n<td width=\"75\"><\/td>\n<td width=\"64\"><\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><\/h3>\n<p><strong><u>\u03a0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1<\/u><\/strong><\/p><\/blockquote>\n<p><strong>1<\/strong>.\u0393\u03b9\u03b1 \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 <strong>15.000\u20ac:<\/strong>\u00a0 \u039f \u03bd\u03ad\u03bf\u03c2 \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03a6\u03cc\u03c1\u03bf\u03c5: \u039c\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b9\u03c2 12.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 0% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 0\u20ac, \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b1 3.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 2,20% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 66\u20ac.<br \/>\n<strong>\u0386\u03c1\u03b1<\/strong> <strong>\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf \u03a6\u03cc\u03c1\u03bf\u03c5: 66\u20ac<\/strong> (\u039c\u03b5 \u03c4\u03bf \u03c0\u03b1\u03bb\u03b1\u03b9\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 (2015) \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b8\u03b1 \u03ae\u03c4\u03b1\u03bd 105\u20ac)<\/p>\n<p><strong>2.<\/strong>\u0393\u03b9\u03b1 \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 <strong>35.000\u20ac:<\/strong>\u00a0 \u039f \u03bd\u03ad\u03bf\u03c2 \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03a6\u03cc\u03c1\u03bf\u03c5: \u039c\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b9\u03c2 30.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 5% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 656\u20ac, \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b1 5.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 6,50% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 325\u20ac.<br \/>\n<strong>\u0386\u03c1\u03b1<\/strong> <strong>\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf \u03a6\u03cc\u03c1\u03bf\u03c5: 656\u20ac+325\u20ac=981\u20ac<br \/>\n<\/strong>(\u039c\u03b5 \u03c4\u03bf \u03c0\u03b1\u03bb\u03b1\u03b9\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 (2015) \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b8\u03b1 \u03ae\u03c4\u03b1\u03bd 700\u20ac)<\/p>\n<p><strong>3<\/strong>.\u0393\u03b9\u03b1 \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 <strong>52.000\u20ac:<\/strong>\u00a0 \u039f \u03bd\u03ad\u03bf\u03c2 \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03a6\u03cc\u03c1\u03bf\u03c5: \u039c\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b9\u03c2 40.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 6,50% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 1.326\u20ac, \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b1 12.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 7,50% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 900\u20ac.<br \/>\n<strong>\u0386\u03c1\u03b1<\/strong> <strong>\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf \u03a6\u03cc\u03c1\u03bf\u03c5: 1.326\u20ac+900\u20ac=2.226\u20ac<br \/>\n<\/strong>(\u039c\u03b5 \u03c4\u03bf \u03c0\u03b1\u03bb\u03b1\u03b9\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 (2015) \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b8\u03b1 \u03ae\u03c4\u03b1\u03bd 2.080\u20ac)<\/p>\n<p><em>\u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2, \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03cc \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ac\u03b8\u03c1\u03bf\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ae \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03b1\u03c0\u03cc \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b1\u03c0\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf, \u03b1\u03c0\u03cc \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5, \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03ae \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03c3\u03c3\u03cc\u03bc\u03b5\u03bd\u03bf, \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03ae \u03c4\u03b5\u03ba\u03bc\u03b1\u03c1\u03c4\u03cc,\u00a0<\/em><\/p>\n<p>&nbsp;<\/p>\n<blockquote>\n<h4><strong><u>\u0393. \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1 (\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1)<\/u><\/strong>\u00a0<strong><br \/>\n<\/strong><strong>(\u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c0\u03cc 1.1.2016)<\/strong><\/h4>\n<\/blockquote>\n<blockquote class=\"modern-quote full\">\n<h3><span lang=\"EL\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <strong>\u00a0\u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u03a3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2<span class=\"font5\"> %<\/span><\/strong><br \/>\n<strong>\u03b1\u03c0\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u00a0<\/strong><\/span><span lang=\"EL\"><span class=\"font5\"><br \/>\n<\/span><\/span><span lang=\"EL\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 0-12.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><span lang=\"EL\">15%<\/span><br \/>\n<span lang=\"EL\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a012.001 \u2013 35.000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><span lang=\"EL\">35%<\/span><br \/>\n<span lang=\"EL\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 35.001- \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><span lang=\"EL\">45%<\/span><\/h3>\n<p>\u0397 \u039a\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03a0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1(\u03b5\u03bd\u03bf\u03af\u03ba\u03b9\u03b1), \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b5\u03af \u03cc\u03c0\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd.<\/p><\/blockquote>\n<p><strong><u>\u03a0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1<\/u><\/strong><\/p>\n<p>1.\u0395\u03c4\u03ae\u03c3\u03b9\u03bf \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 4.800\u20ac: \u039f \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 15%, \u03ac\u03c1\u03b1 \u03bf \u03a6\u03cc\u03c1\u03bf\u03c2: <strong>720\u20ac<br \/>\n<\/strong>(\u039c\u03b5 \u03c4\u03bf \u03c0\u03b1\u03bb\u03b1\u03b9\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 (2015) \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b8\u03b1 \u03ae\u03c4\u03b1\u03bd 528\u20ac)<\/p>\n<p>2.\u0395\u03c4\u03ae\u03c3\u03b9\u03bf \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 13.000\u20ac \u039c\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b9\u03c2 12.000\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 15% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 1.800\u20ac, \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b1 1.00\u20ac \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 35% \u03ba\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 350\u20ac.<br \/>\n<strong>\u0386\u03c1\u03b1<\/strong> <strong>\u03a3\u03cd\u03bd\u03bf\u03bb\u03bf \u03a6\u03cc\u03c1\u03bf\u03c5: 1.800\u20ac+350\u20ac=2.150\u20ac<br \/>\n<\/strong>(\u039c\u03b5 \u03c4\u03bf \u03c0\u03b1\u03bb\u03b1\u03b9\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 (2015) \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b8\u03b1 \u03ae\u03c4\u03b1\u03bd 1.650\u20ac)<\/p>\n<p>&nbsp;<\/p>\n<blockquote>\n<h4><strong><u>\u0394. \u03a6\u03cc\u03c1\u03bf\u03c2 \u03bc\u03b5\u03c1\u03b9\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd<br \/>\n<\/u><\/strong><strong>(\u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c0\u03cc 1.1.2016)<\/strong><\/h4>\n<\/blockquote>\n<h4>\u039f \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9\u00a0\u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2\u00a0 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c1\u03b9\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd,<br \/>\n\u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9 <strong><u>\u03b1\u03c0\u03cc 10<\/u>%<\/strong> \u03c3\u03b5 <strong><u>15%<\/u><\/strong><\/h4>\n<p><strong><u>\u00a0<\/u><\/strong>\u0391\u03c6\u03bf\u03c1\u03ac \u03ba\u03c5\u03c1\u03af\u03c9\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 (\u03c0\u03c7. \u0395\u03a0\u0395,\u0399\u039a\u0395, \u0391\u0395 \u00a0\u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 (\u03c0\u03c7. \u039f.\u0395. \u0395.\u0395), \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03b1\u03bc\u03bf\u03b9\u03c1\u03ac\u03b6\u03bf\u03c5\u03bd \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1.<\/p>\n<p>&nbsp;<\/p>\n<blockquote>\n<h4><strong><u>\u0395. \u039d\u03ad\u03bf\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 29% \u03c3\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c4\u03b7\u03c1\u03bf\u03cd\u03bd \u0391\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ac \u03b2\u03b9\u03b2\u03bb\u03af\u03b1 (\u0392\u2019\u03ba\u03b1\u03c4.)<br \/>\n<\/u><\/strong><strong>(\u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c0\u03cc 1.1.2016)<\/strong><\/h4>\n<\/blockquote>\n<p><strong><u>\u0391\u03c6\u03bf\u03c1\u03ac :<\/u><\/strong><\/p>\n<ol>\n<li>\u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 (\u039f\u0395, \u0395\u0395 \u03ba\u03bb\u03c0)<\/li>\n<li>\u03a3\u03c5\u03bd\u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03bd\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ce\u03bd,<\/li>\n<li>\u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03af\u03b5\u03c2 \u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5, \u03b1\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b5\u03c1\u03b4\u03bf\u03c3\u03ba\u03bf\u03c0\u03b9\u03ba\u03ad\u03c2 \u03ae \u03bc\u03b7 \u03ba\u03b5\u03c1\u03b4\u03bf\u03c3\u03ba\u03bf\u03c0\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2, \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03ad\u03c2 \u03ae \u03b1\u03c6\u03b1\u03bd\u03b5\u03af\u03c2 \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b1\u03c3\u03ba\u03bf\u03cd\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ae \u03b5\u03c0\u03ac\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1,<\/li>\n<li>\u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2,<\/li>\n<li>\u039d\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 2 \u03c4\u03bf\u03c5 \u039a.\u03a6.\u0395. \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bc\u03b9\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2.<\/li>\n<\/ol>\n<h3><strong><u>\u03a0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1<\/u><\/strong><\/h3>\n<p><img decoding=\"async\" class=\"aligncenter no-display appear\" src=\"http:\/\/i0.wp.com\/foroline.gr\/wp-content\/uploads\/2016\/05\/121212.jpg?resize=702%2C418\" alt=\"121212\" title=\"\"><\/p>\n<p>&nbsp;<\/p>\n<blockquote class=\"modern-quote full\"><p><em><u>\u03a3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae \u0395\u03c0\u03b9\u03c3\u03ae\u03bc\u03b1\u03bd\u03c3\u03b7<br \/>\n<\/u><\/em><strong><em>\u00a0\u0397 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1 \u03b5\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c5\u03bd\u03bf\u03c0\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03b5\u03bc\u03c0\u03b5\u03c1\u03b9\u03ad\u03c7\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03b2\u03b1\u03c3\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03c3\u03b1\u03c2 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bd\u03c4\u03c1\u03b9\u03c0\u03c4\u03b9\u03ba\u03ae \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd.<br \/>\n<\/em><em>\u039c\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u03c8\u03b7\u03c6\u03b9\u03c3\u03b8\u03ad\u03bd\u03c4\u03b1 \u03bd\u03cc\u03bc\u03bf \u03b1\u03bd\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bc\u03b5 \u03c0\u03b5\u03c1\u03b1\u03b9\u03c4\u03ad\u03c1\u03c9 \u03b4\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03ae\u03c3\u03b5\u03b9\u03c2.<br \/>\n<\/em><em>\u0397 \u039f\u03bc\u03ac\u03b4\u03b1 \u03a3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c4\u03ce\u03bd \u00a0<\/em><em>Foroline<\/em><em>\u2013<\/em><em>ADC<\/em><\/strong><\/p><\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0391\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03bf\u03af \u03c0\u03af\u03bd\u03b1\u03ba\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1 \u039f\u03b9 \u03bd\u03ad\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03cc\u03c3\u03c6\u03b1\u03c4\u03b1 \u03b8\u03b5\u03c3\u03c0\u03af\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03bc\u03b5 \u03c4\u03b7 \u03c8\u03ae\u03c6\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 N. 4387\/2016 \u03a6\u0395\u039a85\u0391 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17535","post","type-post","status-publish","format-standard","hentry","category-mi-katigoriopoiimeno"],"acf":[],"_links":{"self":[{"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/posts\/17535","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/comments?post=17535"}],"version-history":[{"count":2,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/posts\/17535\/revisions"}],"predecessor-version":[{"id":18008,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/posts\/17535\/revisions\/18008"}],"wp:attachment":[{"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/media?parent=17535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/categories?post=17535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eteronbs.gr\/en\/wp-json\/wp\/v2\/tags?post=17535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}