{"id":6514,"date":"2019-04-12T09:06:34","date_gmt":"2019-04-12T07:06:34","guid":{"rendered":"https:\/\/forologika.gr\/?p=6514"},"modified":"2019-04-20T08:58:42","modified_gmt":"2019-04-20T06:58:42","slug":"%ce%ba%ce%b1%ce%b8%ce%bf%cf%81%ce%b9%cf%83%ce%bc%cf%8c%cf%82-%ce%b4%ce%b1%cf%80%ce%b1%ce%bd%cf%8e%ce%bd-%ce%b3%ce%b9%ce%b1-%cf%84%ce%b9%cf%82-%ce%bf%cf%80%ce%bf%ce%af%ce%b5%cf%82-%ce%b1%cf%80%ce%b1","status":"publish","type":"post","link":"https:\/\/forologika.gr\/?p=6514","title":{"rendered":"\u039a\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03ae\/\u03ba\u03b1\u03b9 \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03ae\u03c2 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column offset=&#8221;vc_col-lg-9 vc_col-md-9&#8243; css=&#8221;.vc_custom_1452702342137{padding-right: 45px !important;}&#8221;][vc_custom_heading source=&#8221;post_title&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;no_stripe&#8221;][stm_post_details][vc_column_text css=&#8221;.vc_custom_1555743518343{margin-bottom: 20px !important;}&#8221;]<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/elib.aade.gr\/elib\/view?d=\/gr\/ap\/2019\/A_1109\/\">http:\/\/elib.aade.gr\/elib\/view?d=\/gr\/ap\/2019\/A_1109\/<\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0391\u03a1\u0399\u0398. \u03a6\u0395\u039a: B 1106 &#8211; 04.04.2019<br \/>\n\u0391\u0394\u0391: \u03a9\u039d2\u039146\u039c\u03a03\u0396-0\u0395\u03a7<br \/>\n\u0391\u03c1. \u03a0\u03c1\u03c9\u03c4:\u0391.1109<br \/>\n\u03a0\u03a1\u039f\u03a3:<\/strong> \u03a9\u03c2 \u03a0\u03af\u03bd\u03b1\u03ba\u03b1\u03c2 \u0394\u03b9\u03b1\u03bd\u03bf\u03bc\u03ae\u03c2<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0398\u0395\u039c\u0391: \u039a\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03ae\/\u03ba\u03b1\u03b9 \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03ae\u03c2 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0391\u03a0\u039f\u03a6\u0391\u03a3\u0397<br \/>\n\u0397 \u03a5\u03a6\u03a5\u03a0\u039f\u03a5\u03a1\u0393\u039f\u03a3 \u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u03a9\u039d<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\">\u0388\u03c7\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7:<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>1.<\/strong> \u03a4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1. \u03c3\u03c4\u0384 \u03c4\u03b7\u03c2<a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2013\/4172\/art\/16\/para\/3\"> \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 3 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 16 \u03c4\u03bf\u03c5 \u03bd.4172\/2013<\/a> (\u0391\u0384 167), \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd.<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>2.<\/strong> \u03a4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 15, \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 16, 20, 29, 34 \u03ba\u03b1\u03b9 67 \u03c4\u03bf\u03c5<a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2013\/4172\"> \u03bd. 4172\/2013<\/a> (\u0391\u0384 167 ).<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>3<\/strong>. \u03a4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 36 \u03c4\u03bf\u03c5<a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2013\/4174\"> \u03bd. 4174\/2013<\/a> (\u0391\u0384 170).<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>4. <\/strong>\u03a4\u03bf <a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/pd\/2017\/142\/\">\u03c0.\u03b4. 142\/2017<\/a> (\u0391\u0384 181\/2017) \u00ab\u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd\u00bb, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9.<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>5.<\/strong> \u03a4\u03bf <a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/pd\/2016\/125\/\">\u03c0.\u03b4. 125\/2016<\/a> (\u0391\u0384 210) \u00ab\u0394\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd, \u0391\u03bd\u03b1\u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ce\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c6\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd\u00bb.<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>6. <\/strong>\u03a4\u03bf <a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/pd\/2005\/63\/\">\u03c0.\u03b4. 63\/2005<\/a> (A\u0384 98) \u00ab\u039a\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03ba\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1\u00bb.<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>7.<\/strong> \u03a4\u03b7\u03bd \u03c5\u03c0. \u03b1\u03c1\u03b9\u03b8. \u03a5\u03a0\u039f\u0399\u039a 0010218 \u0395\u039e 2016\/2016 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03c9\u03b8\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd (\u0392\u0384 3696\/15.11.2016) \u00ab\u0391\u03bd\u03ac\u03b8\u03b5\u03c3\u03b7 \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u03a5\u03c6\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03cc \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0391\u03b9\u03ba\u03b1\u03c4\u03b5\u03c1\u03af\u03bd\u03b7 \u03a0\u03b1\u03c0\u03b1\u03bd\u03ac\u03c4\u03c3\u03b9\u03bf\u03c5\u00bb.<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>8. <\/strong>\u03a4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u00ab\u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u0391\u0384 \u00ab\u03a3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7 \u0391\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b7\u03c2 \u0391\u03c1\u03c7\u03ae\u03c2 \u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03ce\u03bd \u0395\u03c3\u03cc\u03b4\u03c9\u03bd\u00bb (\u0391.\u0391.\u0394.\u0395.) \u03c4\u03bf\u03c5<a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2016\/4389\"> \u03bd.4389\/2016<\/a> (\u0391\u038494). 9. \u03a4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8. \u0394. \u039f\u03a1\u0393. \u0391 1036960 \u0395\u039e2017 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03ae \u03c4\u03b7\u03c2 \u0391\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b7\u03c2 \u0391\u03c1\u03c7\u03ae\u03c2 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c3\u03cc\u03b4\u03c9\u03bd (\u0392\u0384 968), \u00ab\u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0391\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b7\u03c2 \u0391\u03c1\u03c7\u03ae\u03c2 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c3\u03cc\u03b4\u03c9\u03bd (\u0391.\u0391.\u0394.\u0395.)\u00bb, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9. 10. \u03a4\u03b7\u03bd \u03b1\u03bd\u03ac\u03b3\u03ba\u03b7 \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03ae\/\u03ba\u03b1\u03b9 \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03ae\u03c2 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd, \u03c4\u03b7\u03bd \u03b1\u03bd\u03ac\u03b3\u03ba\u03b7 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03c9\u03bd \u03c3\u03c5\u03b6\u03cd\u03b3\u03c9\u03bd \u03ae \u03c4\u03c9\u03bd \u03bc\u03b5\u03c1\u03ce\u03bd \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bc\u03c6\u03ce\u03bd\u03bf\u03c5 \u03c3\u03c5\u03bc\u03b2\u03af\u03c9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03ba\u03bf\u03b9\u03bd\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03af\u03b1 \u03bb\u03b5\u03c0\u03c4\u03bf\u03bc\u03ad\u03c1\u03b5\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd. 11. \u03a4\u03bf \u03b3\u03b5\u03b3\u03bf\u03bd\u03cc\u03c2 \u03cc\u03c4\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03ba\u03b1\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7 \u03c3\u03b5 \u03b2\u03ac\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0391\u03a0\u039f\u03a6\u0391\u03a3\u0399\u0396\u039f\u03a5\u039c\u0395<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0391\u03a1\u0398\u03a1\u039f 1<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\">\u0393\u03b9\u03b1 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03b7\u03b8\u03b5\u03af \u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf <a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2013\/4172\/art\/16\"> \u03ac\u03c1\u03b8\u03c1\u03bf 16 \u03c4\u03bf\u03c5 \u03bd. 4172\/2013<\/a>, \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03ae\u03c8\u03b7\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03b4\u03b1\u03c0\u03ae \u03ae \u03c3\u03b5 \u03ba\u03c1\u03ac\u03c4\u03b7-\u03bc\u03ad\u03bb\u03b7 \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2 \u03ae \u03c4\u03bf\u03c5 \u0395.\u039f.\u03a7., \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03bd\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03be\u03bf\u03c6\u03bb\u03b7\u03b8\u03b5\u03af \u03bc\u03b5 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03ba\u03ac\u03c1\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03ad\u03c3\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03bc\u03b5 \u03ba\u03ac\u03c1\u03c4\u03b5\u03c2, \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03bc\u03ad\u03c3\u03c9 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ce\u03bd \u03a0\u03b1\u03c1\u03cc\u03c7\u03c9\u03bd \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03a0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ce\u03bd \u03c4\u03bf\u03c5<a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2010\/3862\"> \u03bd. 3862\/2010<\/a> [(\u03bd\u03c5\u03bd.<a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2018\/4537\"> \u03bd.4537\/2018<\/a>) (\u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03af\u03c3\u03c4\u03c9\u03c3\u03b7\u03c2, \u03b5\u03bd\u03c4\u03bf\u03bb\u03ad\u03c2 \u03ac\u03bc\u03b5\u03c3\u03b7\u03c2 \u03c7\u03c1\u03ad\u03c9\u03c3\u03b7\u03c2, \u03c0\u03ac\u03b3\u03b9\u03b5\u03c2 \u03b5\u03bd\u03c4\u03bf\u03bb\u03ad\u03c2)], \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03ad\u03c3\u03c9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ae\u03c2 (e-banking), \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c1\u03c4\u03bf\u03c6\u03bf\u03bb\u03b9\u03bf\u03cd (e-wallet) \u03ba.\u03bb\u03c0., \u03c4\u03bf \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b7 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1:<\/span><\/p>\n<table border=\"1\" cellspacing=\"1\" cellpadding=\"1\">\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\">\u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1<\/span><br \/>\n<span style=\"font-size: 12pt;\">(\u03c3\u03b5 \u03b5\u03c5\u03c1\u03ce)<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03b7\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u03bc\u03b5 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u039a\u03b1\u03b9 \u03bc\u03ad\u03c3\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03bc\u03b5 \u03ba\u03ac\u03c1\u03c4\u03b1<\/span><br \/>\n<span style=\"font-size: 12pt;\">(\u03a0\u03c1\u03bf\u03bf\u03b4\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">1-10.000<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">10.000,01-30.000<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">30.000,01 \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">20% \u03ba\u03b1\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 30.000 \u03b5\u03c5\u03c1\u03ce<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0397 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03bf\u03bf\u03b4\u03b5\u03c5\u03c4\u03b9\u03ba\u03ac, \u03ad\u03c4\u03c3\u03b9 \u03ce\u03c3\u03c4\u03b5 \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ba\u03bb\u03b9\u03bc\u03b1\u03ba\u03af\u03bf\u03c5 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf\u03bd \u03c3\u03c4\u03bf \u03c5\u03c0\u03b5\u03c1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0391\u03a1\u0398\u03a1\u039f 2<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\">\u039f\u03b9 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03ae\u03c8\u03b7\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c5\u03c0\u03cc\u03c8\u03b7, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03bf\u03bc\u03ac\u03b4\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03b4\u03b5\u03af\u03ba\u03c4\u03b7 \u03c4\u03b9\u03bc\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03bd\u03b1\u03bb\u03c9\u03c4\u03ae \u03c4\u03b7\u03c2 \u0395\u039b.\u03a3\u03a4\u0391\u03a4.:<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 1 (\u0394\u03b9\u03b1\u03c4\u03c1\u03bf\u03c6\u03ae \u03ba\u03b1\u03b9 \u03bc\u03b7 \u03b1\u03bb\u03ba\u03bf\u03bf\u03bb\u03bf\u03cd\u03c7\u03b1 \u03c0\u03bf\u03c4\u03ac).<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 2 (\u0391\u03bb\u03ba\u03bf\u03bf\u03bb\u03bf\u03cd\u03c7\u03b1 \u03c0\u03bf\u03c4\u03ac \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c0\u03bd\u03cc\u03c2).<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 3 (\u0388\u03bd\u03b4\u03c5\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03cc\u03b4\u03b7\u03c3\u03b7).<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 4 (\u03a3\u03c4\u03ad\u03b3\u03b1\u03c3\u03b7), \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03c9\u03bd \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03c9\u03bd.<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 5 (\u0394\u03b9\u03b1\u03c1\u03ba\u03ae \u03b1\u03b3\u03b1\u03b8\u03ac, \u03b5\u03af\u03b4\u03b7 \u03bd\u03bf\u03b9\u03ba\u03bf\u03ba\u03c5\u03c1\u03b9\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2).<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 6 (\u03a5\u03b3\u03b5\u03af\u03b1).<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 7 (\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2), \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03c5\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03ad\u03bb\u03b7 \u03ba\u03c5\u03ba\u03bb\u03bf\u03c6\u03bf\u03c1\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd, \u03c0\u03bb\u03b7\u03bd \u03c4\u03c9\u03bd \u03c0\u03bf\u03b4\u03b7\u03bb\u03ac\u03c4\u03c9\u03bd.<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 8 (\u0395\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03af\u03b5\u03c2).<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 9 (\u0391\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae, \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2), \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03c5\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c3\u03ba\u03b1\u03c6\u03ce\u03bd, \u03b1\u03b5\u03c1\u03bf\u03c0\u03bb\u03ac\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03b5\u03c1\u03bf\u03c3\u03ba\u03b1\u03c6\u03ce\u03bd.<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 10 (\u0395\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7).<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 11 (\u039e\u03b5\u03bd\u03bf\u03b4\u03bf\u03c7\u03b5\u03af\u03b1, \u03ba\u03b1\u03c6\u03ad, \u03b5\u03c3\u03c4\u03b9\u03b1\u03c4\u03cc\u03c1\u03b9\u03b1).<\/span><br \/>\n<span style=\"font-size: 12pt;\">&#8211; \u039f\u03bc\u03ac\u03b4\u03b1 12 (\u0386\u03bb\u03bb\u03b1 \u03b1\u03b3\u03b1\u03b8\u03ac \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2).<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0391\u03a1\u0398\u03a1\u039f 3<br \/>\n1. <\/strong>\u0395\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1. \u03b2\u0384 \u03c4\u03b7\u03c2 <a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2013\/4172\/art\/16\/para\/3\">\u03c0\u03b1\u03c1. 3 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 16 \u03c4\u03bf\u03c5 \u03bd.4172\/2013<\/a>, \u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03b5\u03b2\u03b4\u03bf\u03bc\u03ae\u03bd\u03c4\u03b1 (70) \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9, \u03ac\u03c4\u03bf\u03bc\u03b1 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2 \u03bf\u03b3\u03b4\u03cc\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (80%) \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9, \u03cc\u03c3\u03bf\u03b9 \u03b2\u03c1\u03af\u03c3\u03ba\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03c3\u03c5\u03bc\u03c0\u03b1\u03c1\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7, \u03bf\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03af \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u03c4\u03b7\u03c2 \u0395.\u0395. \u03ae \u03c4\u03bf\u03c5 \u0395.\u039f.\u03a7., \u03c5\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5<a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2013\/4172\/art\/20\"> \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 20 \u03c4\u03bf\u03c5 \u03bd. 4172\/2013<\/a>, \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \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.<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>2.<\/strong> \u0395\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u03b1.<\/strong> \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf\u03b9 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03af \u03ba\u03b1\u03b9 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf\u03b9 \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03af \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03b2\u03b9\u03bf\u03cd\u03bd \u03ae \u03b5\u03c1\u03b3\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c6\u03cd\u03bb\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 4 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u03b2.<\/strong> \u0391\u03bd\u03ae\u03bb\u03b9\u03ba\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u03b3.<\/strong> \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03bf\u03cd\u03bd \u03bc\u03cc\u03bd\u03b9\u03bc\u03b1 \u03c3\u03b5 \u03c7\u03c9\u03c1\u03b9\u03ac \u03bc\u03b5 \u03c0\u03bb\u03b7\u03b8\u03c5\u03c3\u03bc\u03cc \u03ad\u03c9\u03c2 500 \u03ba\u03b1\u03c4\u03bf\u03af\u03ba\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03bd\u03b7\u03c3\u03b9\u03ac \u03bc\u03b5 \u03c0\u03bb\u03b7\u03b8\u03c5\u03c3\u03bc\u03cc \u03ba\u03ac\u03c4\u03c9 \u03c4\u03c9\u03bd 3.100 \u03ba\u03b1\u03c4\u03bf\u03af\u03ba\u03c9\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03b1\u03c0\u03bf\u03b3\u03c1\u03b1\u03c6\u03ae, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b1\u03bd \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c4\u03cc\u03c0\u03bf\u03c5\u03c2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u03b4. <\/strong>\u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03ba\u03b1\u03bc\u03af\u03b1 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03ae \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03bc\u03cc\u03bd\u03bf \u03b1\u03c0\u03cc \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03ae\/\u03ba\u03b1\u03b9 \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 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c4\u03b5\u03ba\u03bc\u03b1\u03c1\u03c4\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 9.500 \u03b5\u03c5\u03c1\u03ce, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1. \u03b1\u0384 \u03c4\u03b7\u03c2 <a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2013\/4172\/art\/34\/para\/1\">\u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 34 \u03c4\u03bf\u03c5 \u03bd.4172\/2013<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u03b5.<\/strong> \u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03c4\u03bf \u03bc\u03b7\u03c4\u03c1\u03ce\u03bf \u03b1\u03bd\u03ad\u03c1\u03b3\u03c9\u03bd \u03c4\u03bf\u03c5 \u039f\u0391\u0395\u0394, \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5 \u03c4\u03b5\u03ba\u03bc\u03b1\u03c1\u03c4\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1. \u03b4\u0384 \u03c4\u03b7\u03c2 <a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2013\/4172\/art\/34\/para\/1\">\u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 34 \u03c4\u03bf\u03c5 \u03bd.4172\/2013<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u03c3\u03c4. <\/strong>\u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03bf\u03cd \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u0391\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 (\u039a\u0395\u0391). \u03b6. \u039f\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bd\u03c4\u03b5\u03c2 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5\u03c2 \u03b8\u03b7\u03c4\u03b5\u03af\u03b1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u03b7. <\/strong>\u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b2\u03c1\u03af\u03c3\u03ba\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1\u03c2 \u03bd\u03bf\u03c3\u03b7\u03bb\u03b5\u03af\u03b1\u03c2 (\u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03c9\u03bd 6 \u03bc\u03b7\u03bd\u03ce\u03bd).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u03b8.<\/strong> \u039f\u03b9 \u03c5\u03c0\u03ae\u03ba\u03bf\u03bf\u03b9 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03b9\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ae\/ \u03ba\u03b1\u03b9 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03b4\u03b9\u03b5\u03b8\u03bd\u03ae \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u038e\u03c0\u03b1\u03c4\u03b7 \u0391\u03c1\u03bc\u03bf\u03c3\u03c4\u03b5\u03af\u03b1 \u03c4\u03bf\u03c5 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u0397\u03bd\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u0395\u03b8\u03bd\u03ce\u03bd (\u039f.\u0397.\u0395.) \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03a0\u03c1\u03cc\u03c3\u03c6\u03c5\u03b3\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u03b9.<\/strong> \u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03c4\u03bf \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03ad\u03be\u03b9 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03c9\u03bd (6.000) \u03b5\u03c5\u03c1\u03ce \u03c4\u03bf \u03c4\u03b5\u03ba\u03bc\u03b1\u03c1\u03c4\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03b5\u03bd\u03bd\u03ad\u03b1 \u03c7\u03b9\u03bb\u03b9\u03ac\u03b4\u03c9\u03bd \u03c0\u03b5\u03bd\u03c4\u03b1\u03ba\u03bf\u03c3\u03af\u03c9\u03bd (9.500) \u03b5\u03c5\u03c1\u03ce \u03ba\u03b1\u03b9 \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 <a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/act\/2013\/4172\/art\/15\/para\/1\">\u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 15 \u03c4\u03bf\u03c5 \u03bd.4172\/2013<\/a>\u00bb.<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>3. <\/strong>\u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd 1 \u03ba\u03b1\u03b9 2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03af\u03c3\u03bf\u03c5\u03bd \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03b9\u03c2 \u03af\u03c3\u03b7\u03c2 \u03b1\u03be\u03af\u03b1\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b1 \u03ac\u03c1\u03b8\u03c1\u03b1 1 \u03ba\u03b1\u03b9 2 \u03c4\u03b7\u03c2<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2. \u039f\u03b9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03b9\u03c2 \u03c6\u03c5\u03bb\u03ac\u03c3\u03c3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bc\u03b5\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf.<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0391\u03a1\u0398\u03a1\u039f 4<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\">\u0395\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03ba\u03cc\u03bc\u03b9\u03c3\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd, \u03bf\u03b9 \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03b9 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd, \u03bf\u03b9 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03af, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae, \u03bf\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bd\u03c4\u03b5\u03c2 \u03c3\u03c4\u03b7 \u039c\u03cc\u03bd\u03b9\u03bc\u03b7 \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u0391\u03bd\u03c4\u03b9\u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b5\u03af\u03b1 \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2, \u03cc\u03c3\u03bf\u03b9 \u03b4\u03b9\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd \u03c3\u03b5 \u03bf\u03af\u03ba\u03bf \u03b5\u03c5\u03b3\u03b7\u03c1\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03c8\u03c5\u03c7\u03b9\u03b1\u03c4\u03c1\u03b9\u03ba\u03cc \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c6\u03c5\u03bb\u03b1\u03ba\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9.<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0391\u03a1\u0398\u03a1\u039f 5<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\">\u03a4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf \u03ae \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c3\u03c5\u03bc\u03c6\u03ce\u03bd\u03bf\u03c5 \u03c3\u03c5\u03bc\u03b2\u03af\u03c9\u03c3\u03b7\u03c2. \u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03bf\u03b9\u03bd\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03cc\u03c0\u03bf\u03c5 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c0\u03bf\u03c3\u03cc \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03b1\u03c0\u03cc \u03bf\u03c0\u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b5\u03ba \u03c4\u03c9\u03bd \u03b4\u03c5\u03bf \u03c3\u03c5\u03b6\u03cd\u03b3\u03c9\u03bd \u03ae \u03bc\u03b5\u03c1\u03ce\u03bd \u03c3\u03c5\u03bc\u03c6\u03ce\u03bd\u03bf\u03c5 \u03c3\u03c5\u03bc\u03b2\u03af\u03c9\u03c3\u03b7\u03c2, \u03c4\u03bf \u03c4\u03c5\u03c7\u03cc\u03bd \u03c0\u03bb\u03b5\u03bf\u03bd\u03ac\u03b6\u03bf\u03bd \u03c0\u03bf\u03c3\u03cc \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03b5\u03c1\u03b8\u03b5\u03af \u03c3\u03c4\u03bf\u03bd \u03ac\u03bb\u03bb\u03bf \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf \u03ae \u03c3\u03c4\u03bf \u03ac\u03bb\u03bb\u03bf \u03bc\u03ad\u03c1\u03bf\u03c2 \u03c3\u03c5\u03bc\u03c6\u03ce\u03bd\u03bf\u03c5 \u03c3\u03c5\u03bc\u03b2\u03af\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03c5\u03c7\u03cc\u03bd \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd.<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u0395\u03ac\u03bd \u03b4\u03b5\u03bd \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 1 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2, \u03c4\u03cc\u03c4\u03b5 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03b8\u03b5\u03c4\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03b4\u03b7\u03bb\u03c9\u03b8\u03ad\u03bd\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c3\u03bf\u03cd, \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03b1\u03c3\u03b9\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2 \u03bc\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03b4\u03cd\u03bf \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (22%).<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0391\u03a1\u0398\u03a1\u039f 6<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>1.<\/strong> \u039f\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2018 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2.<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>2.<\/strong> \u038c\u03c0\u03bf\u03c5 \u03c3\u03c4\u03b9\u03c2 \u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03b7 \u0391\u03a5\u039f <a title=\"\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf \u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc\" href=\"http:\/\/elib.aade.gr\/elib\/gr\/ap\/2017\/1005\">\u03a0\u039f\u039b. 1005\/2017 <\/a>\u03bd\u03bf\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2.<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>3.<\/strong> \u0397 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03bd\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03c5\u03b8\u03b5\u03af \u03c3\u03c4\u03b7\u03bd \u0395\u03c6\u03b7\u03bc\u03b5\u03c1\u03af\u03b4\u03b1 \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03b5\u03c1\u03bd\u03ae\u03c3\u03b5\u03c9\u03c2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0397 \u03a5\u03a6\u03a5\u03a0\u039f\u03a5\u03a1\u0393\u039f\u03a3 \u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u03a9\u039d<br \/>\n\u0391\u0399\u039a\u0391\u03a4\u0395\u03a1\u0399\u039d\u0397 \u03a0\u0391\u03a0\u0391\u039d\u0391\u03a4\u03a3\u0399\u039f\u03a5<\/strong><\/span><\/p>\n<p>[\/vc_column_text][vc_row_inner css=&#8221;.vc_custom_1452700243026{margin-bottom: 39px !important;}&#8221;][vc_column_inner][vc_column_text]<\/p>\n<ul>\n<li style=\"margin-bottom: 15px;\"><strong>\u0392\u03ac\u03c1\u03b4\u03b1\u03c2 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u0391.\u0395<\/strong><br \/>\n<span style=\"font-size: 13px;\">\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac &#8211; \u03a3\u03cd\u03bc\u03b2\u03bf\u03c5\u03bb\u03bf\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u0391.\u0395<br \/>\n<\/span><\/li>\n<li style=\"margin-bottom: 15px;\"><strong>\u0395\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03af\u03b1:<\/strong><br \/>\n<span style=\"font-size: 13px;\">\u03a4\u03b7\u03bb.: 2610 362078 , 2610 008828\u00a0 email: vardas@forologika.gr<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_raw_html]JTNDaHRtbCUzRSUwQSUzQ2hlYWQlM0UlMEElM0N0aXRsZSUzRVByaW50JTNDJTJGdGl0bGUlM0UlMEElM0MlMkZoZWFkJTNFJTBBJTNDYm9keSUzRSUwQSUzQ2glM0VQcmludCUzQyUyRmglM0UlMEElM0NpbnB1dCUyMHR5cGUlM0QlMjJidXR0b24lMjIlMEElMjAlMjBvbkNsaWNrJTNEJTIyd2luZG93LnByaW50JTI4JTI5JTIyJTBBJTIwJTIwdmFsdWUlM0QlMjIlQ0UlOTUlQ0UlQkElQ0YlODQlQ0YlOEQlQ0YlODAlQ0YlODklQ0YlODMlQ0UlQjclMjIlMkYlM0UlMEElM0MlMkZib2R5JTNFJTBBJTNDJTJGaHRtbCUzRQ==[\/vc_raw_html][\/vc_column_inner][\/vc_row_inner][stm_post_bottom][stm_post_about_author][stm_post_comments][stm_spacing lg_spacing=&#8221;80&#8243; md_spacing=&#8221;80&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][\/vc_column][vc_column width=&#8221;1\/4&#8243; 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