{"id":500,"date":"2017-08-29T11:44:31","date_gmt":"2017-08-29T11:44:31","guid":{"rendered":"http:\/\/gregoriou.com\/?page_id=500\/"},"modified":"2026-03-12T12:29:03","modified_gmt":"2026-03-12T12:29:03","slug":"forologia","status":"publish","type":"page","link":"https:\/\/gregoriou.com\/el\/forologia\/","title":{"rendered":"\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_tta_accordion active_section=&#8221;1&#8243;][vc_tta_section title=&#8221;\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1&#8221; tab_id=&#8221;taxation-IBC&#8221;][vc_column_text css=&#8221;&#8221;]<strong>\u039a\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u2013 \u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<\/strong><br \/>\n\u0398\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03bf \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03be\u03b1\u03c3\u03ba\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf. \u039f\u03b9 \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u039a\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc \u03c6\u03cc\u03c1\u03bf 15%.<\/p>\n<p><strong>\u039c\u03b7 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u2013 \u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<br \/>\n<\/strong>\u0398\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03bf \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03be\u03b1\u03c3\u03ba\u03b5\u03af\u03c4\u03b1\u03b9 \u03b5\u03ba\u03c4\u03cc\u03c2 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5. \u039f\u03b9 \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bc\u03b7 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03cc \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae.<\/p>\n<p><strong>\u039f\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u00ab\u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03ba\u03b1\u03b9 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7\u00bb<\/strong><strong>\u00a0<\/strong><br \/>\n\u03a3\u03c4\u03b7\u03bd \u03c0\u03c1\u03ac\u03be\u03b7, \u03bf \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u03b5\u03be\u03b1\u03c3\u03ba\u03b5\u03af\u03c4\u03b1\u03b9 \u03cc\u03c0\u03bf\u03c5:-<\/p>\n<ul>\n<li>H \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b5\u03c5\u03b8\u03c5\u03bd\u03c4\u03ce\u03bd \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b5\u03af.<\/li>\n<li>\u039f\u03b9 \u03c3\u03c5\u03bd\u03b5\u03bb\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c7\u03ce\u03c1\u03b1.<\/li>\n<li>\u0397 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ae \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9.<\/li>\n<\/ul>\n<p><strong>\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u03a3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2 \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03a6\u03cc\u03c1\u03bf\u03c5<\/strong><\/td>\n<td>\u00a0 %<\/td>\n<\/tr>\n<tr>\n<td><strong>\u039a\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u2013 \u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<\/strong><\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td><strong>\u039c\u03b7 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u2013 \u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<\/strong><\/td>\n<td>\u00a0Zero<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"576\">\n<tbody>\n<tr>\n<td width=\"311\"><strong>\u0395\u0399\u0394\u039f\u03a3 \u0395\u0399\u03a3\u039f\u0394\u0397\u039c\u0391\u03a4\u039f\u03a3<\/strong><\/td>\n<td width=\"112\"><em>\u03a4\u03a5\u03a0\u039f\u03a3 \u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u0391\u03a3<\/em><\/td>\n<td width=\"146\"><em>\u039a\u0391\u03a4\u039f\u0399\u039a\u039f\u0399 \u039a\u03a5\u03a0\u03a1\u039f\u03a5 &#8211; \u039d\u039f\u039c\u0399\u039a\u0391 \u03a0\u03a1\u039f\u03a3\u03a9\u03a0\u0391<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0397\u03a4\u0395\u039f \u0395\u0399\u03a3\u039f\u0394\u0397\u039c\u0391<\/strong><\/td>\n<td width=\"112\">\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2<\/td>\n<td width=\"146\">15%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0397\u03a4\u0395\u039f \u0395\u0399\u03a3\u039f\u0394\u0397\u039c\u0391<br \/>\n\u0391\u03c0\u03cc \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc<\/strong><\/td>\n<td width=\"112\">\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2<\/td>\n<td width=\"146\">0%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u039a\u0395\u03a1\u0394\u0397 \u0391\u03a0\u039f \u03a0\u03a9\u039b\u0397\u03a3\u0397 \u039c\u0395\u03a4\u039f\u03a7\u03a9\u039d<\/strong><\/td>\n<td width=\"112\">\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2<\/td>\n<td width=\"146\">0%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u039a\u0395\u03a6\u0391\u039b\u0391\u0399\u039f\u03a5\u03a7\u0399\u039a\u0391 \u039a\u0395\u03a1\u0394\u0397<br \/>\n<\/strong>\u039c\u03cc\u03bd\u03bf \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf<\/td>\n<td width=\"112\">\u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2<\/td>\n<td width=\"146\">20%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\">\u03a4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03b9\u03b1 \u03b9\u03b4\u03b9\u03ce\u03c4\u03b5\u03c2<\/td>\n<td width=\"112\">\u0391\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<\/td>\n<td width=\"146\">17%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\">\u03a4\u03cc\u03ba\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ae \u03c0\u03b9\u03c3\u03c4\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03c4\u03b1\u03bc\u03b9\u03b5\u03cd\u03c3\u03b5\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03cc\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b1\u03bd\u03b1\u03c0\u03c4\u03cd\u03be\u03b5\u03c9\u03c2 \u03c4\u03b7\u03c2 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03ae\u03c2 \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2, \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ac \u03c7\u03c1\u03b5\u03cc\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03b1 \u03c3\u03b5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b1\u03be\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bf\u03bc\u03cc\u03bb\u03bf\u03b3\u03b1 \u03ae \u03c7\u03c1\u03b5\u03cc\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03b1 \u03c3\u03b5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b1\u03be\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b5\u03ba\u03b4\u03af\u03b4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b1\u03c1\u03c7\u03ae \u03c4\u03bf\u03c0\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03ae \u03ba\u03c1\u03b1\u03c4\u03b9\u03ba\u03cc \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc<\/td>\n<td width=\"112\">\u0391\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<\/td>\n<td width=\"146\">3%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\">\u03a4\u03cc\u03ba\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03ba\u03c4\u03bf\u03cd\u03bd \u03c4\u03b1 \u03a4\u03b1\u03bc\u03b5\u03af\u03b1 \u03a0\u03c1\u03bf\u03bd\u03bf\u03af\u03b1\u03c2<\/td>\n<td width=\"112\">\u0391\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<\/td>\n<td width=\"146\">3%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\">\u03a4\u03cc\u03ba\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ac \u03c4\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd<\/p>\n<p>\u0386\u03c4\u03bf\u03bc\u03bf \u03c4\u03bf\u03c5 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5 \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1, \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c4\u03cc\u03ba\u03c9\u03bd, \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 \u20ac12.000 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03ae\u03b8\u03b7\u03ba\u03b5 \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03bf 3%.<\/td>\n<td width=\"112\">\u0391\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<\/td>\n<td width=\"146\">3%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u0395\u039c\u03a0\u039f\u03a1\u0399\u039a\u039f\u0399 \u03a4\u039f\u039a\u039f\u0399<\/strong><\/td>\n<td width=\"112\">\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2<\/td>\n<td width=\"146\">15%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u039c\u0395\u03a1\u0399\u03a3\u039c\u0391\u03a4\u0391<\/strong> \u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03ce\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03c0\u03cc \u03bc\u03af\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 <strong>\u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf \u039a\u03cd\u03c0\u03c1\u03bf\u03c5<\/strong> \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1, \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 <strong>\u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf \u039a\u03cd\u03c0\u03c1\u03bf\u03c5<\/strong><\/td>\n<td width=\"112\">\u0391\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<\/td>\n<td width=\"146\">5%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u039c\u0395\u03a1\u0399\u03a3\u039c\u0391\u03a4\u0391<\/strong>\u00a0\u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03ce\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03c0\u03cc \u03bc\u03af\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u00a0<strong>\u03bc\u03b7 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf \u039a\u03cd\u03c0\u03c1\u03bf\u03c5<\/strong>\u00a0\u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u00a0<strong>\u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf \u039a\u03cd\u03c0\u03c1\u03bf\u03c5<\/strong><\/td>\n<td width=\"112\">\u0391\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<\/td>\n<td width=\"146\">5%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u039c\u0395\u03a1\u0399\u03a3\u039c\u0391\u03a4\u0391\u00a0<\/strong>\u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03ce\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03c0\u03cc \u03bc\u03af\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03c3\u03b5\u00a0<strong>\u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf \u039a\u03cd\u03c0\u03c1\u03bf\u03c5<\/strong><\/td>\n<td width=\"112\">\u0391\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<\/td>\n<td width=\"146\">5%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u0395\u0399\u03a3\u039f\u0394\u0397\u039c\u0391 \u0391\u03a0\u039f \u0395\u039d\u039f\u0399\u039a\u0399\u0391<\/strong>\u00a0<strong>\u03a3\u03a4\u0397\u039d \u039a\u03a5\u03a0\u03a1\u039f<\/strong><\/td>\n<td width=\"112\">\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2<\/td>\n<td width=\"146\">15%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u03a0\u039b\u039f\u0399\u039f\u039a\u03a4\u0397\u03a4\u0395\u03a3<\/strong><\/p>\n<p><strong>\u03a0\u039b\u039f\u0399\u039f\u0394\u0399\u0391\u03a7\u0395\u0399\u03a1\u0399\u03a3\u03a4\u0395\u03a3<\/strong><\/p>\n<p><strong>\u039d\u0391\u03a5\u039b\u03a9\u03a4\u0395\u03a3<\/strong><\/td>\n<td width=\"112\">\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2<\/td>\n<td width=\"146\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c7\u03c9\u03c1\u03b7\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ae 12.5% \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u0394\u0399\u0395\u0398\u039d\u0397 \u0395\u039c\u03a0\u0399\u03a3\u03a4\u0395\u03a5\u039c\u0391\u03a4\u0391<\/strong><\/td>\n<td width=\"112\"><\/td>\n<td width=\"146\">0%<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u03a3\u03a5\u039c\u0392\u0391\u03a3\u0395\u0399\u03a3 \u0393\u0399\u0391 \u0391\u03a0\u039f\u03a6\u03a5\u0393\u0397 \u0394\u0399\u03a0\u039b\u0397\u03a3 \u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u0391\u03a3<\/strong><\/td>\n<td width=\"112\">&#8211;<\/td>\n<td width=\"146\">\u0395\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u0396\u0397\u039c\u0399\u0395\u03a3<\/strong><\/td>\n<td width=\"112\">&#8211;<\/td>\n<td width=\"146\">\u039c\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03b5\u03c1\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03b3\u03c1\u03b1\u03c6\u03bf\u03cd\u03bd \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03bc\u03b5\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03c3\u03c4\u03b1 \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03b5\u03c0\u03c4\u03ac (7) \u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9<\/td>\n<\/tr>\n<tr>\n<td width=\"311\"><strong>\u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u039a\u0395\u03a3 \u03a0\u0399\u03a3\u03a4\u03a9\u03a3\u0395\u0399\u03a3<\/strong><\/td>\n<td width=\"112\">&#8211;<\/td>\n<td width=\"146\">\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03ae \u03c4\u03b7 \u03bc\u03bf\u03bd\u03bf\u03bc\u03b5\u03c1\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c0\u03af\u03c3\u03c4\u03c9\u03c3\u03b7 (unilateral tax credit) \u03b3\u03b9\u03b1 \u03c7\u03ce\u03c1\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;\u03a3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2 \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2&#8221; tab_id=&#8221;1522755436900-fb994356-e158&#8243;][vc_column_text]\u03a0\u03b1\u03c4\u03ae\u03c3\u03c4\u03b5 <a href=\"http:\/\/gregoriou.com\/el\/forologia\/symvaseis-apofygis-diplis-forologias\/\">\u03b5\u03b4\u03ce<\/a> \u03b3\u03b9\u03b1 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u0394\u03b9\u03b5\u03b8\u03bd\u03ce\u03bd \u0395\u03bc\u03c0\u03b9\u03c3\u03c4\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd&#8221; tab_id=&#8221;1522755436900-fb994356-e159&#8243;][vc_column_text]\u03a0\u03b1\u03c4\u03ae\u03c3\u03c4\u03b5 <a href=\"http:\/\/gregoriou.com\/el\/forologia\/forologia-diethnon-empistevmaton\/\">\u03b5\u03b4\u03ce<\/a> \u03b3\u03b9\u03b1 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;\u03a0\u03bb\u03bf\u03b9\u03ba\u03c4\u03ae\u03c4\u03b5\u03c2\/\u03c0\u03bb\u03bf\u03b9\u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2\/ \u039d\u03b1\u03c5\u03bb\u03c9\u03c4\u03ad\u03c2&#8221; tab_id=&#8221;taxation-shipmanagement&#8221;][vc_column_text]<strong>\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u039d\u03b1\u03c5\u03c4\u03b9\u03bb\u03b9\u03b1\u03ba\u03ad\u03c2 \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2<\/strong><\/p>\n<p>\u03a4\u03b1 \u03c0\u03b9\u03bf \u03ba\u03ac\u03c4\u03c9 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03b5\u03c1\u03af \u0395\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ae\u03c2 \u039d\u03b1\u03c5\u03c4\u03b9\u03bb\u03af\u03b1\u03c2 (\u03a4\u03ad\u03bb\u03b7 \u03ba\u03b1\u03b9 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u0394\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2) \u039d\u03cc\u03bc\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03cc\u03c1\u03bf \u03c7\u03c9\u03c1\u03b7\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2:<\/p>\n<ul>\n<li>\u03a4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5 \u03c0\u03bb\u03bf\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb-\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03bf\u03cd, \u03ba\u03bf\u03b9\u03bd\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd \u03ae\/\u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1-\u03c0\u03bf\u03cd \u03c0\u03bb\u03bf\u03af\u03bf\u03c5 (\u03c5\u03c0\u03cc \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2) \u03c3\u03b5 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b7 \u03bd\u03b1\u03c5\u03c4\u03b9\u03bb\u03b9\u03b1\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1.<\/li>\n<li>\u03a4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5 \u03bd\u03b1\u03c5\u03bb\u03c9\u03c4\u03ae \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5-\u03c3\u03b7 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03bf\u03cd, \u03ba\u03bf\u03b9\u03bd\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd \u03ae\/\u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03bf\u03cd \u03c0\u03bb\u03bf\u03af\u03bf\u03c5 (\u03c5\u03c0\u03cc \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2) \u03c3\u03b5 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b7 \u03bd\u03b1\u03c5\u03c4\u03b9\u03bb\u03b9\u03b1\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1.<\/li>\n<li>\u03a4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5 \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ae \u03c0\u03bb\u03bf\u03af\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03ae\/\u03ba\u03b1\u03b9 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2.<\/li>\n<li>\u03a4\u03b1 \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ac\u03bc\u03b5\u03c3\u03b1 \u03ae \u03ad\u03bc\u03bc\u03b5\u03c3\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03b9\u03bf \u03c0\u03ac\u03bd\u03c9.<\/li>\n<li>\u039f\u03b9 \u03bc\u03b9\u03c3\u03b8\u03bf\u03af \u03ae \u03ac\u03bb\u03bb\u03b1 \u03bf\u03c6\u03ad\u03bb\u03b7 \u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c0\u03bb\u03bf\u03b9\u03ac\u03c1-\u03c7\u03bf\u03c5\u03c2, \u03b1\u03be\u03b9\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b7\u03c1\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1-\u03ba\u03bf\u03cd \u03c0\u03bb\u03bf\u03af\u03bf\u03c5 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5 \u03c0\u03bb\u03bf\u03af\u03bf\u03c5 \u03c3\u03b5 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b7 \u03bd\u03b1\u03c5\u03c4\u03b9\u03bb\u03b9\u03b1\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1.<\/li>\n<\/ul>\n<p>\u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b9\u03bf \u03c0\u03ac\u03bd\u03c9 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u039d\u03cc\u03bc\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03bf\u03cd \u03c0\u03bb\u03bf\u03af\u03bf\u03c5, \u03bf \u03cc\u03c1\u03bf\u03c2 \u00ab\u03c0\u03bb\u03bf\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7\u03c2\u00bb \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03bd\u03b1\u03c5\u03bb\u03c9\u03c4\u03ae \u03b3\u03c5\u03bc\u03bd\u03bf\u03cd \u03c0\u03bb\u03bf\u03af\u03bf\u03c5.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;\u03a6\u03cc\u03c1\u03bf\u03c2 \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ce\u03bd \u039a\u03b5\u03c1\u03b4\u03ce\u03bd&#8221; tab_id=&#8221;capital-gains-tax&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<div align=\"justify\">\u03a6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ce\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03bf \u03c4\u03b7\u03bd \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2\u00a0\u03ae \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03ba\u03b1\u03c4\u03ad\u03c7\u03b5\u03b9 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c1\u03af\u03b1 \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 20%. \u0395\u03ac\u03bd \u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ae\u03b8\u03b7\u03ba\u03b5 \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd 1.1.1980 \u03c4\u03bf \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03c3\u03b1 \u03c4\u03b9\u03bc\u03ae \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd 1.1.1980. \u039c\u03b9\u03b1 \u03b4\u03b9\u03cc\u03c1\u03b8\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b2\u03b1\u03c3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c0\u03ac\u03bd\u03c9 \u03c3\u03c4\u03b7 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5\u00a0\u03b4\u03b5\u03b9\u03ba\u03c4\u03ae \u03c4\u03b9\u03bc\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03bd\u03b1\u03bb\u03c9\u03c4\u03ae \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1\u00a0\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2\u00a0(\u03ae 1.1.1980 \u03b5\u03ac\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03bd\u03c9\u03c1\u03af\u03c4\u03b5\u03c1\u03bf\u03bd) \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd\u00a0\u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2. \u039a\u03ad\u03c1\u03b4\u03b7 \u03b5\u03c6&#8217;\u00a0\u03cc\u03c1\u03bf\u03c5 \u03b6\u03c9\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b5\u03c1\u03c7\u03cc\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc\u00a0\u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03c9\u03c2:-<\/div>\n<ul>\n<li>\n<div>\u20ac\u00a0 30.000 \u03b1\u03c0\u03cc \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03bf\u03c0\u03bf\u03b9\u03b1\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2<\/div>\n<\/li>\n<li>\n<div>\u20ac\u00a0 50.000 \u03b1\u03c0\u03cc \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b3\u03b7\u03c2<\/div>\n<\/li>\n<li>\n<div>\u20ac 150.000 \u03b1\u03c0\u03cc \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2<\/div>\n<\/li>\n<\/ul>\n<p>\u039a\u03b1\u03bd\u03ad\u03bd\u03b1\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b5\u03c1\u03c7\u03cc\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;\u03a6\u03cc\u03c1\u03bf\u03c2 \u03a0\u03c1\u03bf\u03c3\u03c4\u03b9\u03b8\u03ad\u03bc\u03b5\u03bd\u03b7\u03c2 \u0391\u03be\u03af\u03b1\u03c2 (\u03a6.\u03a0.\u0391.)&#8221; tab_id=&#8221;value-added-tax&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 (\u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03b1, \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2)<\/td>\n<td>19%<\/td>\n<\/tr>\n<tr>\n<td>\u039c\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 (\u03be\u03b5\u03bd\u03bf\u03b4\u03bf\u03c7\u03b5\u03af\u03b1, \u03b5\u03c3\u03c4\u03b9\u03b1\u03c4\u03cc\u03c1\u03b9\u03b1 \u03ba\u03bb\u03c0)<\/td>\n<td>9%<\/td>\n<\/tr>\n<tr>\n<td>\u0391\u03b3\u03bf\u03c1\u03ac \u03ae \u03b1\u03bd\u03ad\u03b3\u03b5\u03c1\u03c3\u03b7 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c9\u03c2 \u03ba\u03cd\u03c1\u03b9\u03bf\u03c2<\/p>\n<p>\u03ba\u03b1\u03b9 \u03bc\u03cc\u03bd\u03b9\u03bc\u03bf\u03c2 \u03c7\u03ce\u03c1\u03bf\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03bd\u03ae\u03c2<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>\u039c\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 (\u03b5\u03c6\u03b7\u03bc\u03b5\u03c1\u03af\u03b4\u03b5\u03c2, \u03b2\u03b9\u03b2\u03bb\u03af\u03b1, \u03b6\u03c9\u03bf\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2, \u03c4\u03c1\u03cc\u03c6\u03b9\u03bc\u03b1, \u03c6\u03ac\u03c1\u03bc\u03b1\u03ba\u03b1 \u03ba\u03bb\u03c0)<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td>\u0392\u03b1\u03c3\u03b9\u03ba\u03ac \u03ba\u03b1\u03c4\u03b1\u03bd\u03b1\u03bb\u03c9\u03c4\u03b9\u03ba\u03ac \u03b1\u03b3\u03b1\u03b8\u03ac<\/td>\n<td>0%<\/td>\n<\/tr>\n<tr>\n<td>\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 &amp; \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2<\/td>\n<td>\u0395\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;\u0391\u03bc\u03c5\u03bd\u03c4\u03b9\u03ba\u03ae \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac&#8221; tab_id=&#8221;defence-tax&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<div id=\"gt-c\" class=\"g-section\">\n<div id=\"gt-form-c\">\n<form id=\"gt-form\" action=\"\/\" enctype=\"application\/x-www-form-urlencoded\" method=\"post\" name=\"text_form\">\n<div id=\"gt-text-all\">\n<div id=\"gt-main\">\n<div id=\"gt-text-c\">\n<div id=\"gt-text-top\">\n<div id=\"gt-res-c\" class=\"g-unit\">\n<div id=\"gt-res-p\">\n<div id=\"gt-res-data\">\n<div id=\"gt-res-wrap\">\n<div id=\"gt-res-content\">\n<div id=\"gt-res-dir-ctr\" class=\"trans-verified-button-small\" dir=\"ltr\">\n<p>\u039f\u03b9 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u03c4\u03b7\u03c2 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03cc\u03c1\u03bf \u03ac\u03bc\u03c5\u03bd\u03b1\u03c2 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1:<\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td>%<\/td>\n<\/tr>\n<tr>\n<td>\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td>\u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9<\/td>\n<td>17<\/td>\n<\/tr>\n<tr>\n<td>\u0386\u03bb\u03bb\u03bf\u03b9 \u03bc\u03b7 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9<\/td>\n<td>17<\/td>\n<\/tr>\n<tr>\n<td>\u03a4\u03cc\u03ba\u03bf\u03b9 \u039a\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03a7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>\u03a4\u03cc\u03ba\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ac \u03c4\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd<\/td>\n<td>3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>*\u039a\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<div id=\"gt-c\" class=\"g-section\">\n<div id=\"gt-form-c\">\n<form id=\"gt-form\" action=\"\/\" enctype=\"application\/x-www-form-urlencoded\" method=\"post\" name=\"text_form\">\n<div id=\"gt-text-all\">\n<div id=\"gt-main\">\n<div id=\"gt-text-c\">\n<div id=\"gt-text-top\">\n<div id=\"gt-res-c\" class=\"g-unit\">\n<div id=\"gt-res-p\">\n<div id=\"gt-res-data\">\n<div id=\"gt-res-wrap\">\n<div id=\"gt-res-content\">\n<div id=\"gt-res-dir-ctr\" class=\"trans-verified-button-small\" dir=\"ltr\"><span id=\"result_box\" lang=\"el\">\u039f \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u03c4\u03b7\u03c2 \u0394\u03b7\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1\u03c2 \u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03b9 \u03ac\u03c4\u03bf\u03bc\u03bf \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03c3\u03c4\u03b7 \u03b4\u03b7\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1: <\/span><\/div>\n<div class=\"trans-verified-button-small\" dir=\"ltr\">1) \u0393<span id=\"result_box\" lang=\"el\">\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03ae \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ac \u03c4\u03b9\u03c2 183 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b7 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u03ae \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0394\u03b7\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1\u03c2 \u03b8\u03b1 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03cd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03bb\u03cc\u03b3\u03c9\u03c2 \u03ae<\/span><\/div>\n<div dir=\"ltr\">2) \u0393\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf 60 \u03b7\u03bc\u03b5\u03c1\u03ce\u03bd \u03c5\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2:<\/div>\n<div dir=\"ltr\">\u00a0 \u00a0\u00a0 (\u03b1) \u0394\u03b5\u03bd \u03b4\u03b9\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03c7\u03ce\u03c1\u03b1 \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03c9\u03bd 183 \u03b7\u03bc\u03b5\u03c1\u03ce\u03bd<\/div>\n<div dir=\"ltr\">\u00a0 \u00a0\u00a0 (\u03b2) \u0394\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2<\/div>\n<div dir=\"ltr\">\u00a0 \u00a0\u00a0 (\u03b3) \u0388\u03c7\u03b5\u03b9 \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03b4\u03b5\u03c3\u03bc\u03bf\u03cd\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf. \u0393\u03b9\u03b1 \u03bd\u03b1 \u03b9\u03ba\u03b1\u03bd\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03cc\u03c1\u03bf\u03c5\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9:<\/div>\n<div dir=\"ltr\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 &#8211; \u039d\u03b1 \u03b4\u03b9\u03b5\u03be\u03ac\u03b3\u03b5\u03b9 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 \u03c3\u03c4\u03b7 \u039a\u03cd\u03c0\u03c1\u03bf \u03ae<\/div>\n<div dir=\"ltr\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 &#8211; \u039d\u03b1 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u039a\u03cd\u03c0\u03c1\u03bf \u03ae<\/div>\n<div dir=\"ltr\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 &#8211; \u039d\u03b1 \u03ba\u03b1\u03c4\u03ad\u03c7\u03b5\u03b9 \u03b1\u03be\u03af\u03c9\u03bc\u03b1 \u03c3\u03b5 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03ae \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 (\u03c0.\u03c7. \u0394\u03b9\u03b5\u03c5\u03b8\u03c5\u03bd\u03c4\u03ae\u03c2) \u03bd\u03bf\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03b8\u03b1 \u03c4\u03b5\u03c1\u03bc\u03b1\u03c4\u03af\u03c3\u03b5\u03b9 \u03c4\u03b9\u03c2<\/div>\n<div dir=\"ltr\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2.<\/div>\n<div dir=\"ltr\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 &#8211; \u0395\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03bf \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03ad\u03c7\u03b5\u03b9 \u03b7 \u03b5\u03bd\u03bf\u03b9\u03ba\u03b9\u03ac\u03b6\u03b5\u03b9 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1<\/div>\n<div dir=\"ltr\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u03c3\u03c4\u03b7 \u039a\u03cd\u03c0\u03c1\u03bf<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03a5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03c9\u03bd&#8221; tab_id=&#8221;taxation-employees&#8221;][vc_column_text css=&#8221;&#8221;]<strong>\u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u039a\u039f\u0399 \u03a3\u03a5\u039d\u03a4\u0395\u039b\u0395\u03a3\u03a4\u0395\u03a3<\/strong><\/p>\n<p>\u039f\u03b9 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03af \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03b3\u03b9\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1:-<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><strong>\u00a0<\/strong><\/td>\n<td width=\"66\"><strong>\u00a0<\/strong><\/td>\n<td width=\"60\"><strong>\u00a0<\/strong><\/td>\n<td width=\"59\"><strong>\u00a0<\/strong><\/td>\n<td colspan=\"2\" width=\"125\"><strong>\u03a3\u03c5\u03c3\u03c3\u03c9\u03c1\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><strong>\u00a0<\/strong><\/td>\n<td width=\"66\">\n<p style=\"text-align: left;\"><strong>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>\u20ac<\/strong><\/p>\n<\/td>\n<td style=\"text-align: left;\" width=\"60\"><strong>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2<\/strong><\/p>\n<p><strong>%<\/strong><\/td>\n<td style=\"text-align: left;\" width=\"59\"><strong>\u03a6\u03cc\u03c1\u03bf\u03c2<\/strong><\/p>\n<p><strong>\u20ac<\/strong><\/td>\n<td style=\"text-align: left;\" width=\"66\"><strong>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1<\/strong><\/p>\n<p><strong>\u20ac<\/strong><\/td>\n<td width=\"59\">\n<p style=\"text-align: left;\"><strong>\u03a6\u03cc\u03c1\u03bf\u03c2<\/strong><\/p>\n<p><strong>\u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"56\">\u03a0\u03c1\u03ce\u03c4\u03b5\u03c2<\/td>\n<td width=\"66\">22.000<\/td>\n<td width=\"60\">0<\/td>\n<td width=\"59\">0<\/td>\n<td width=\"66\">22.000<\/td>\n<td width=\"59\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">\u0395\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2<\/td>\n<td width=\"66\">10.000<\/td>\n<td width=\"60\">20<\/td>\n<td width=\"59\">2.000<\/td>\n<td width=\"66\">32.000<\/td>\n<td width=\"59\">2.000<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">\u0395\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2<\/td>\n<td width=\"66\">10.000<\/td>\n<td width=\"60\">25<\/td>\n<td width=\"59\">2.500<\/td>\n<td width=\"66\">42.000<\/td>\n<td width=\"59\">4.500<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">\u0395\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2<\/td>\n<td width=\"66\">30.000<\/td>\n<td width=\"60\">30<\/td>\n<td width=\"59\">9.000<\/td>\n<td width=\"66\">72.000<\/td>\n<td width=\"59\">13.500<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">\u0386\u03bd\u03c9 \u03c4\u03c9\u03bd<\/td>\n<td width=\"66\">72.000<\/td>\n<td width=\"60\">35<\/td>\n<td width=\"59\"><\/td>\n<td width=\"66\"><\/td>\n<td width=\"59\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>50% \u03c4\u03b7\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2 \u00a0\u03b1\u03c0\u03cc \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf \u03b1\u03c4\u03cc\u03bc\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03ae\u03c4\u03b1\u03bd \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03c3\u03c3\u03b5\u03c4\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03c2. \u0397 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 15 \u03ad\u03c4\u03b7 \u03b3\u03b9\u03b1 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c1\u03c7\u03af\u03b6\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc 1 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2012 \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 \u20ac100.000. \u0393\u03b9\u03b1 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b1\u03c1\u03c7\u03af\u03b6\u03b5\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2015, \u03b7 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b4\u03b5\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b5\u03ac\u03bd \u03c4\u03bf \u03ac\u03c4\u03bf\u03bc\u03bf \u03ae\u03c4\u03b1\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03b3\u03b9\u03b1 3 (\u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1) \u03b1\u03c0\u03cc \u03c4\u03b1 5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03ad\u03c4\u03b7 \u03c0\u03bf\u03c5 \u00a0\u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b7 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b1\u03c1\u03c7\u03af\u03b6\u03b5\u03b9 \u03ae \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03bf \u03ac\u03c4\u03bf\u03bc\u03bf \u03ae\u03c4\u03b1\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u00a0\u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03c4\u03bf \u03b1\u03bc\u03ad\u03c3\u03c9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03ad\u03c4\u03bf\u03c2.<\/li>\n<li>20% \u03b7 \u00a0\u20ac8,550 \u03c4\u03b7\u03c2 \u0391\u03bc\u03bf\u03b9\u03b2\u03ae \u03b1\u03c0\u03cc \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf \u03b1\u03c4\u03cc\u03bc\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03ae\u03c4\u03b1\u03bd \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03c1\u03af\u03b1 \u03ad\u03c4\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 1 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c3\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03ac\u03c1\u03c7\u03b9\u03c3\u03b5 \u03b7 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf. \u0393\u03b9\u03b1 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03be\u03b5\u03ba\u03af\u03bd\u03b7\u03c3\u03b5 \u03c4\u03b7\u03bd 1\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2012 \u03ae \u03bc\u03b5\u03c4\u03ac, \u03b7 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b1\u03c5\u03c4\u03ae \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 5 \u03ad\u03c4\u03b7, \u03b1\u03c1\u03c7\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c3\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03ac\u03c1\u03c7\u03b9\u03c3\u03b5 \u03b7 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03bf \u03ad\u03c4\u03bf\u03c2 \u03b4\u03b9\u03b5\u03ba\u03b4\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf 2020.<\/li>\n<\/ul>\n<p><strong>\u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ad\u03c2 \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03b9\u03c2<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"189\"><strong>\u00a0<\/strong><\/td>\n<td width=\"113\"><strong>\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u0395\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7<\/strong><\/p>\n<p><strong>\u20ac<\/strong><\/td>\n<td width=\"113\"><strong>\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03bf\u03c5\u03bc\u03b5\u03bd\u03bf\u03c5<\/strong><\/p>\n<p><strong>\u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"189\">\u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03b5\u03c2 \u0391\u03c3\u03c6\u03b1\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2<\/td>\n<td width=\"113\">8.8%<\/td>\n<td width=\"113\">8.8%<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">\u0391\u03c5\u03c4\u03bf\u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03bf\u03c5\u03bc\u03b5\u03bd\u03bf\u03af<\/td>\n<td width=\"113\">&#8211;<\/td>\n<td width=\"113\">16.6%<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u03a3\u03c5\u03bd\u03bf\u03c7\u03ae\u03c2<\/td>\n<td width=\"113\">2%<\/td>\n<td width=\"113\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u03a0\u03bb\u03b5\u03bf\u03bd\u03ac\u03b6\u03bf\u03bd\u03c4\u03bf\u03c2\u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd<\/td>\n<td width=\"113\">1.2%<\/td>\n<td width=\"113\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u0392\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u039a\u03b1\u03c4\u03ac\u03c1\u03c4\u03b9\u03c3\u03b7\u03c2<\/td>\n<td width=\"113\">0.5%<\/td>\n<td width=\"113\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">\u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u0391\u03b4\u03b5\u03b9\u03ce\u03bd (\u03b1\u03bd \u03b4\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9\u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7)<\/td>\n<td width=\"113\">8%<\/td>\n<td width=\"113\">&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u03a4\u03bf \u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03cc \u03b5\u03af\u03bd\u03b1\u03b9 5.742 \u03b5\u03c5\u03c1\u03ce \u03c4\u03bf \u03bc\u03ae\u03bd\u03b1<\/p>\n<p><strong>\u0395\u03b8\u03bd\u03b9\u03ba\u03cc \u03a3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1 \u03a5\u03b3\u03b5\u03af\u03b1\u03c2 (\u0393\u0395\u03a3\u03a5)<\/strong><\/p>\n<p>\u039f\u03b9 \u03c3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ad\u03c2 \u03b1\u03c1\u03c7\u03af\u03b6\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc 1.3.2019<\/p>\n<table width=\"567\">\n<tbody>\n<tr>\n<td width=\"451\"><strong>\u03a3\u03c5\u03bd\u03b4\u03c1\u03cc\u03bc\u03b5\u03c2<\/strong><\/td>\n<td width=\"110\"><strong>2025<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"451\">\u0395\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9\/\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9\/\u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03af\u03b5\u03c2<\/td>\n<td width=\"110\">2,65%<\/td>\n<\/tr>\n<tr>\n<td width=\"451\">\u0395\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2<\/td>\n<td width=\"110\">2,90%<\/td>\n<\/tr>\n<tr>\n<td width=\"451\">\u0391\u03c5\u03c4\u03bf\u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03bf\u03c5\u03bc\u03b5\u03bd\u03bf\u03af<\/td>\n<td width=\"110\">4,00%<\/td>\n<\/tr>\n<tr>\n<td width=\"451\">\u03a4\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2<\/td>\n<td width=\"110\">4,70%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"563\">\u039f\u03b9 \u03c3\u03c5\u03bd\u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b8\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b1 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03bc\u03ad\u03c7\u03c1\u03b9 180,000 (\u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5\u03c1\u03b9\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd, \u03c4\u03cc\u03ba\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03c9\u03bd).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2<\/strong><\/p>\n<p><strong>\u0395\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03bd\u03ad\u03b5\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2<\/strong><\/p>\n<p><strong>(\u0391)<\/strong> <strong>\u039f\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b5\u03c2<\/strong><\/p>\n<p>\u03a4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc <strong>\u03bc\u03b5\u03b9\u03ba\u03c4\u03cc \u03bf\u03b9\u03ba\u03bf\u03b3\u03b5\u03bd\u03b5\u03b9\u03b1\u03ba\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 <\/strong>\u03b4\u03b5\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1 \u03cc\u03c1\u03b9\u03b1:<\/p>\n<ul>\n<li><strong>\u20ac100.000<\/strong> \u03b3\u03b9\u03b1 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b5\u03c2 \u03c7\u03c9\u03c1\u03af\u03c2 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ae \u03bc\u03b5 \u03ad\u03bd\u03b1 (1) \u03ae \u03b4\u03cd\u03bf (2) \u03c4\u03ad\u03ba\u03bd\u03b1<\/li>\n<li><strong>\u20ac150.000<\/strong> \u03b3\u03b9\u03b1 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b5\u03c2 \u03bc\u03b5 \u03c4\u03c1\u03af\u03b1 (3) \u03ae \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b1 (4) \u03c4\u03ad\u03ba\u03bd\u03b1<\/li>\n<li><strong>\u20ac200.000<\/strong> \u03b3\u03b9\u03b1 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b5\u03c2 \u03bc\u03b5 \u03c0\u03ad\u03bd\u03c4\u03b5 (5) \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1<\/li>\n<\/ul>\n<p><strong>\u039c\u03bf\u03bd\u03bf\u03b3\u03bf\u03bd\u03b5\u03ca\u03ba\u03ae \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b1<\/strong><\/p>\n<p>\u03a4\u03b1 \u03af\u03b4\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bc\u03bf\u03bd\u03bf\u03b3\u03bf\u03bd\u03b5\u03ca\u03ba\u03ad\u03c2 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b5\u03c2.<\/p>\n<p>(\u0392) <strong>\u039c<\/strong><strong>\u03bf<\/strong><strong>\u03bd<\/strong><strong>\u03ae\u03c1\u03b7 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<\/strong><\/p>\n<p>\u0393\u03b9\u03b1 <strong>\u03bc<\/strong><strong>\u03bf<\/strong><strong>\u03bd<\/strong><strong>\u03ae\u03c1\u03b7 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1, <\/strong>\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03ac\u03c4\u03bf\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b6\u03bf\u03c5\u03bd \u03c7\u03c9\u03c1\u03af\u03c2 \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ae \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf \u03ae \u03c3\u03cd\u03bc\u03b2\u03b9\u03bf \u03bc\u03b5 \u03a0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u03a3\u03c5\u03bc\u03b2\u03af\u03c9\u03c3\u03b7, \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5\u03b9\u03ba\u03c4\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b4\u03b5\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 \u20ac40.000.<\/p>\n<p>\u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd\/\u03c3\u03c5\u03b3\u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03bf\u03cd\u03bd \u03bc\u03b5 \u03ac\u03bb\u03bb\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1, \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd, \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03bf\u03bd\u03ae\u03c1\u03b7 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1.<\/p>\n<p>\u0397 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03b2\u03b9\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ae \u03b8\u03b5\u03c4\u03cc <strong>\u03b3\u03bf\u03bd\u03ad\u03b1, <\/strong>\u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf, \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b2\u03b9\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ae \u03bd\u03cc\u03bc\u03b9\u03bc\u03bf \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf, \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n<ul>\n<li><strong>\u20ac1<\/strong><strong>.<\/strong><strong>00<\/strong><strong>0 <\/strong>\u03b3\u03b9\u03b1 \u03c4\u03bf \u03c0\u03c1\u03ce\u03c4\u03bf \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf<\/li>\n<li><strong>\u20ac1<\/strong><strong>.<\/strong><strong>25<\/strong><strong>0 <\/strong>\u03b3\u03b9\u03b1 \u03c4\u03bf \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf<\/li>\n<li><strong>\u20ac1<\/strong><strong>.<\/strong><strong>50<\/strong><strong>0 <\/strong>\u03b3\u03b9\u03b1 \u03c4\u03bf \u03c4\u03c1\u03af\u03c4\u03bf \u03ba\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03c0\u03b9\u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03bf \u03b5\u03be\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf<\/li>\n<\/ul>\n<p>\u03a4\u03bf <strong>\u03b5<\/strong><strong>\u03be<\/strong><strong>\u03b1\u03c1\u03c4\u03ce\u03bc\u03b5\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b3\u03bf\u03bd\u03ad\u03b1<\/strong>, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b2\u03b9\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ae \u03bd\u03cc\u03bc\u03b9\u03bc\u03bf \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd 31\u03b7 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2, \u03b5\u03af\u03bd\u03b1\u03b9 \u2013<\/p>\n<ol>\n<li>\u03ba\u03ac\u03c4\u03c9 \u03c4\u03c9\u03bd 18 \u03b5\u03c4\u03ce\u03bd,<\/li>\n<li>\u03bc\u03b1\u03b8\u03b7\u03c4\u03ae\u03c2 \u039c\u03ad\u03c3\u03b7\u03c2 \u0395\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03ac\u03c4\u03c9 \u03c4\u03c9\u03bd 20 \u03b5\u03c4\u03ce\u03bd<\/li>\n<li>\u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03ce\u03c4\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03b8\u03bd\u03b9\u03ba\u03ae \u03a6\u03c1\u03bf\u03c5\u03c1\u03ac \u03ba\u03ac\u03c4\u03c9 \u03c4\u03c9\u03bd 21 \u03b5\u03c4\u03ce\u03bd<\/li>\n<li>\u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ae\u03c2 \u03ba\u03ac\u03c4\u03c9 \u03c4\u03c9\u03bd 24 \u03b5\u03c4\u03ce\u03bd<\/li>\n<li>\u03c4\u03ad\u03ba\u03bd\u03bf \u03c0\u03bf\u03c5 \u03c3\u03c4\u03b5\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b1 \u03b9\u03ba\u03b1\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7\u03c2, \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03bf\u03c5 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2<\/li>\n<\/ol>\n<p>\u039c\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03bb\u03cc\u03b3\u03c9\u03c2 \u03c4\u03c9\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b1\u03c2, \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03ad\u03c7\u03c1\u03b9 <strong>\u20ac2<\/strong><strong>.<\/strong><strong>0<\/strong><strong>0<\/strong><strong>0 <\/strong>\u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf, \u03c3\u03cd\u03bc\u03b2\u03b9\u03bf \u03bc\u03b5 \u03a0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u03a3\u03c5\u03bc\u03b2\u03af\u03c9\u03c3\u03b7 \u03ae \u03c3\u03cd\u03bc\u03b2\u03b9\u03bf \u03c7\u03c9\u03c1\u03af\u03c2 \u03a0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u03a3\u03c5\u03bc\u03b2\u03af\u03c9\u03c3\u03b7 \u03bc\u03b5 \u03ba\u03bf\u03b9\u03bd\u03cc \u03c4\u03ad\u03ba\u03bd\u03bf \u03ae \u03bc\u03bf\u03bd\u03ae\u03c1\u03b5\u03c2 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03b3\u03b9\u03b1:<\/p>\n<ul>\n<li><strong>\u03a4<\/strong><strong>\u03cc<\/strong><strong>\u03ba<\/strong><strong>\u03bf<\/strong><strong>\u03c5\u03c2 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c3\u03c4\u03b5\u03b3\u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03b4\u03b1\u03bd\u03b5\u03af\u03bf\u03c5 <\/strong>\u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac \u03ae \u03b1\u03bd\u03ad\u03b3\u03b5\u03c1\u03c3\u03b7 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf. \u0395\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03b4\u03ac\u03bd\u03b5\u03b9\u03bf \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03ac\u03bd\u03b5\u03b9\u03bf \u03c0\u03bf\u03c5 \u03ad\u03c4\u03c5\u03c7\u03b5 \u03b1\u03bd\u03b1\u03b4\u03b9\u03ac\u03c1\u03b8\u03c1\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b5\u03bb\u03bb\u03b9\u03c0\u03ce\u03c2, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd 31\u03b7 \u00a0\u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2.<\/li>\n<li><strong>\u0395<\/strong><strong>\u03bd<\/strong><strong>\u03bf<\/strong><strong>\u03af<\/strong><strong>\u03ba<\/strong><strong>\u03b9<\/strong><strong>\u03bf <\/strong>\u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf.<\/li>\n<li>\u039c\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b1 <strong>\u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1<\/strong> \u03c0\u03bf\u03c5 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03bb\u03cc\u03b3\u03c9\u03c2 \u03c4\u03c9\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b1\u03c2, \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03ad\u03c7\u03c1\u03b9 <strong>\u20ac1.000<\/strong> \u03b3\u03b9\u03b1 \u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03b1\u03ba\u03ae \u03b1\u03bd\u03b1\u03b2\u03ac\u03b8\u03bc\u03b9\u03c3\u03b7 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03ae \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac \u03bd\u03ad\u03bf\u03c5 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03bf\u03cd \u03bf\u03c7\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/li>\n<li>\u0388\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 <strong>\u03c7\u03c9\u03c1\u03af\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1<\/strong> \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c6\u03c5\u03c3\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd <strong>\u20ac500<\/strong> \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b5\u03c2.<\/li>\n<\/ul>\n<ul>\n<li>\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03ac \u03c3\u03b5 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b5\u03c2 \u03b6\u03c9\u03ae\u03c2 \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bd\u03bf\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03c4\u03bf 7% \u03c4\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c0\u03cc\u03c3\u03bf\u03c5<\/li>\n<li>\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03b5 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b5\u03c2 \u03b6\u03c9\u03ae\u03c2, \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03b9\u03c2, \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03c4\u03b1\u03bc\u03b5\u03af\u03b1 \u03c0\u03c1\u03bf\u03bd\u03bf\u03af\u03b1\u03c2 (\u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc 10% \u03c4\u03b7\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2) \u03ba\u03b1\u03b9 \u03c4\u03b1\u03bc\u03b5\u03af\u03b1 \u03c5\u03b3\u03b5\u03af\u03b1\u03c2 (\u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc 2% \u03c4\u03b7\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2) \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bd\u03bf\u03bf\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03c4\u03ad\u03c4\u03bf\u03b9\u03b5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03c4\u03bf 1\/5 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03cc\u03bb\u03bf\u03c5 \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.<\/li>\n<\/ul>\n<p><strong>\u0391\u03c6\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"277\">\n<ul>\n<li>\u0391\u03c6\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03bf \u03bc\u03b9\u03ba\u03c4\u03cc \u03b5\u03bd\u03bf\u03af\u03ba\u03b9\u03bf \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03b1\u03c6\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03b1\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03c9\u03bd<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">20% \u03c4\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/td>\n<\/tr>\n<tr>\n<td width=\"277\">\n<ul>\n<li>\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c3\u03c5\u03bd\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03b7\u03c4\u03ad\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"277\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0395\u03bc\u03b2\u03b1\u03b4\u03cc\u03bd \u03ad\u03c9\u03c2 120 m<sup>2<\/sup><\/td>\n<td width=\"101\">\u20ac1.200 \u03b1\u03bd\u03ac m<sup>2<\/sup><\/td>\n<\/tr>\n<tr>\n<td width=\"277\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0388\u03ba\u03c4\u03b1\u03c3\u03b7 \u03ad\u03c9\u03c2121 m<sup>2\u00a0 \u00a0<\/sup>&#8211; 1000 m<sup>2<\/sup><\/td>\n<td width=\"101\">\u20ac1.100 \u03b1\u03bd\u03ac m<sup>2<\/sup><\/td>\n<\/tr>\n<tr>\n<td width=\"277\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0388\u03ba\u03c4\u03b1\u03c3\u03b7 \u03ad\u03c9\u03c21000 m<sup>2\u00a0 \u00a0<\/sup><\/td>\n<td width=\"101\">\u20ac700 \u03b1\u03bd\u03ac m<sup>2<\/sup><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"378\">\n<ul>\n<li>\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03b5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c3\u03c5\u03bd\u03b4\u03ad\u03c3\u03bc\u03bf\u03c5\u03c2 \u03ae \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c3\u03ce\u03bc\u03b1\u03c4\u03b1<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u0395\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2<\/strong><\/p>\n<table width=\"554\">\n<tbody>\n<tr>\n<td width=\"447\">\n<ul>\n<li>\u03a4\u03cc\u03ba\u03bf\u03b9 \u03c4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b1\u03c2<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">100%<\/td>\n<\/tr>\n<tr>\n<td width=\"447\">\n<ul>\n<li>\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03bc\u03bf\u03bb\u03cc\u03b3\u03c9\u03bd<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">100%<\/td>\n<\/tr>\n<tr>\n<td width=\"447\">\n<ul>\n<li>\u03a4\u03cc\u03ba\u03bf\u03b9 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03a3\u03c4\u03ad\u03b3\u03b7\u03c2<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">100%<\/td>\n<\/tr>\n<tr>\n<td width=\"447\">\n<ul>\n<li>\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">100%<\/td>\n<\/tr>\n<tr>\n<td width=\"447\">\n<ul>\n<li>\u039f\u03c0\u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c0\u03bf\u03c3\u03cc \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c6\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2, \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03c6\u03b9\u03bb\u03bf\u03b4\u03ce\u03c1\u03b7\u03bc\u03b1 \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03ae \u03b5\u03c6\u2019 \u03ac\u03c0\u03b1\u03be \u03c0\u03cc\u03c3\u03bf \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03ae \u03c3\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b2\u03bb\u03ac\u03b2\u03b7\u03c2<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">\u00a0100%<\/td>\n<\/tr>\n<tr>\n<td width=\"447\">\n<ul>\n<li>\u0395\u03c6\u0384 \u03ac\u03c0\u03b1\u03be \u03c0\u03bf\u03c3\u03cc \u03b1\u03c0\u03cc \u03b1\u03c0\u03bf\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03b1\u03c3\u03c6\u03b1\u03bb\u03b5\u03af\u03b1\u03c2 \u03b6\u03c9\u03ae\u03c2 \u03ae \u03b5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03a4\u03b1\u03bc\u03b5\u03af\u03bf\u03c5 \u03a0\u03c1\u03bf\u03bd\u03bf\u03af\u03b1\u03c2<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">\u00a0100%<\/td>\n<\/tr>\n<tr>\n<td width=\"447\">\n<ul>\n<li>\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03c3\u03b5 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03bc\u03b7 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03ae \u03c3\u03b5 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03b1\u03c0\u03cc \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf 90 \u03b7\u03bc\u03b5\u03c1\u03ce\u03bd \u03c3\u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">\u00a0\u00a0100%<\/td>\n<\/tr>\n<tr>\n<td width=\"447\">\n<ul>\n<li>\u0391\u03bc\u03bf\u03b9\u03b2\u03ae \u03b1\u03c0\u03cc \u03c0\u03c1\u03ce\u03c4\u03b7 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b7 \u039a\u03cd\u03c0\u03c1\u03bf \u03b1\u03c1\u03c7\u03bf\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b1\u03c0\u03cc \u00a026.7.2022 \u03b1\u03c0\u03cc \u03ac\u03c4\u03bf\u03bc\u03bf \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03c0\u03c1\u03b9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf \u03b4\u03b5\u03bd \u03ae\u03c4\u03b1\u03bd \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03c4\u03c1\u03b9\u03ce\u03bd \u03c3\u03c5\u03bd\u03b5\u03c7\u03ce\u03bd \u03c7\u03c1\u03cc\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b5\u03af\u03c4\u03bf \u03b1\u03c0\u03cc \u03bc\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf \u039a\u03cd\u03c0\u03c1\u03bf\u03c5. \u0397 \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b1 \u03b1\u03c5\u03c4\u03ae \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 7 \u03ad\u03c4\u03b7.<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">20% \u03c4\u03b7\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2<\/p>\n<p>\u03ad\u03c9\u03c2 \u20ac8.550\u00a0 \u03b5\u03c4\u03b7\u03c3\u03af\u03c9\u03c2<\/td>\n<\/tr>\n<tr>\n<td width=\"447\">\n<ul>\n<li>\u0391\u03bc\u03bf\u03b9\u03b2\u03ae \u03b1\u03c0\u03cc \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf \u03b1\u03c1\u03c7\u03bf\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b1\u03c0\u03cc 1.1.2022 \u03bc\u03b5 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae \u03c0\u03bf\u03c5 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 \u00a0\u20ac55,000 \u03b1\u03c0\u03cc \u03ac\u03c4\u03bf\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03ae\u03c4\u03b1\u03bd \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u03b3\u03b9\u03b1 15 \u03c3\u03c5\u03bd\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b1\u00a0 \u03ad\u03c4\u03b7 \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf. \u0397 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u00a017 \u03ad\u03c4\u03b7. \u039a\u03ac\u03c4\u03c9 \u03b1\u03c0\u03cc \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bd\u03b8\u03ae\u03ba\u03b5\u03c2 \u03ac\u03c4\u03bf\u03bc\u03b1 \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd 1.1.2022 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2.<\/li>\n<\/ul>\n<\/td>\n<td width=\"101\">50% \u03c4\u03b7\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2<\/td>\n<\/tr>\n<tr>\n<td width=\"447\"><\/td>\n<td width=\"101\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_tta_accordion active_section=&#8221;1&#8243;][vc_tta_section title=&#8221;\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1&#8221; tab_id=&#8221;taxation-IBC&#8221;][vc_column_text css=&#8221;&#8221;]\u039a\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u039a\u03cd\u03c0\u03c1\u03bf\u03c5 \u2013 \u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u0398\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03bf \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":-1,"parent":0,"menu_order":43,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-500","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/gregoriou.com\/el\/wp-json\/wp\/v2\/pages\/500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gregoriou.com\/el\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/gregoriou.com\/el\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/gregoriou.com\/el\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gregoriou.com\/el\/wp-json\/wp\/v2\/comments?post=500"}],"version-history":[{"count":32,"href":"https:\/\/gregoriou.com\/el\/wp-json\/wp\/v2\/pages\/500\/revisions"}],"predecessor-version":[{"id":1635,"href":"https:\/\/gregoriou.com\/el\/wp-json\/wp\/v2\/pages\/500\/revisions\/1635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gregoriou.com\/el\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/gregoriou.com\/el\/wp-json\/wp\/v2\/media?parent=500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}