{"id":13092,"date":"2017-01-09T09:21:41","date_gmt":"2017-01-09T07:21:41","guid":{"rendered":"http:\/\/bestinsurance.gr\/a1\/?p=13092"},"modified":"2017-01-09T09:21:41","modified_gmt":"2017-01-09T07:21:41","slug":"15-%ce%b5%cf%81%cf%89%cf%84%ce%ae%cf%83%ce%b5%ce%b9%cf%82-%ce%b1%cf%80%ce%b1%ce%bd%cf%84%ce%ae%cf%83%ce%b5%ce%b9%cf%82-%ce%b3%ce%b9%ce%b1-%cf%84%ce%b9%cf%82-%ce%b5%ce%b9%cf%83%cf%86%ce%bf%cf%81","status":"publish","type":"post","link":"https:\/\/bestinsurance.gr\/a1\/archives\/13092","title":{"rendered":"15 \u03b5\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 &#8211; \u03b1\u03c0\u03b1\u03bd\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c4\u03c9\u03bd \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd"},"content":{"rendered":"<div data-animation=\"no-animation\" data-icons-animation=\"no-animation\" data-overlay=\"\" data-change-size=\"\" data-button-size=\"0.7\" style=\"font-size:0.7em!important;display:none;\" class=\"supsystic-social-sharing supsystic-social-sharing-package-flat supsystic-social-sharing-content supsystic-social-sharing-content-align-left\" data-text=\"\"><a data-networks=\"[]\" class=\"social-sharing-button sharer-flat sharer-flat-1 counter-arrowed facebook\" target=\"_blank\" title=\"Facebook\" href=\"http:\/\/www.facebook.com\/sharer.php?u=https%3A%2F%2Fbestinsurance.gr%2Fa1%2Farchives%2F13092\" data-main-href=\"http:\/\/www.facebook.com\/sharer.php?u={url}\" data-nid=\"1\" data-name=\"\" data-pid=\"1\" data-post-id=\"13092\" data-url=\"https:\/\/bestinsurance.gr\/a1\/wp-admin\/admin-ajax.php\" rel=\"nofollow\" data-mailto=\"\"><i class=\"fa-ssbs fa-ssbs-fw fa-ssbs-facebook\"><\/i><div class=\"counter-wrap arrowed\"><span class=\"counter\">0<\/span><\/div><\/a><a data-networks=\"[]\" class=\"social-sharing-button sharer-flat sharer-flat-1 counter-arrowed twitter\" target=\"_blank\" title=\"Twitter\" href=\"https:\/\/twitter.com\/share?url=https%3A%2F%2Fbestinsurance.gr%2Fa1%2Farchives%2F13092&text=15+%CE%B5%CF%81%CF%89%CF%84%CE%AE%CF%83%CE%B5%CE%B9%CF%82+%26%238211%3B+%CE%B1%CF%80%CE%B1%CE%BD%CF%84%CE%AE%CF%83%CE%B5%CE%B9%CF%82+%CE%B3%CE%B9%CE%B1+%CF%84%CE%B9%CF%82+%CE%B5%CE%B9%CF%83%CF%86%CE%BF%CF%81%CE%AD%CF%82+%CF%84%CF%89%CE%BD+%CE%B5%CE%BB%CE%B5%CF%8D%CE%B8%CE%B5%CF%81%CF%89%CE%BD+%CE%B5%CF%80%CE%B1%CE%B3%CE%B3%CE%B5%CE%BB%CE%BC%CE%B1%CF%84%CE%B9%CF%8E%CE%BD\" data-main-href=\"https:\/\/twitter.com\/share?url={url}&text={title}\" data-nid=\"2\" data-name=\"\" data-pid=\"1\" data-post-id=\"13092\" data-url=\"https:\/\/bestinsurance.gr\/a1\/wp-admin\/admin-ajax.php\" rel=\"nofollow\" data-mailto=\"\"><i class=\"fa-ssbs fa-ssbs-fw fa-ssbs-twitter\"><\/i><div class=\"counter-wrap arrowed\"><span class=\"counter\">0<\/span><\/div><\/a><\/div><p>15 \u03b5\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 &#8211; 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\u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03b1\u03c0\u03cc 1.1.2017, \u03ba\u03ac\u03bd\u03b5\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ae \u03bf\u03bc\u03ac\u03b4\u03b1 \u03c4\u03bf\u03c5 taxheaven.<\/p>\n<p>\u03a3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03ae \u03c4\u03bf \u03b1\u03c1\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c4\u03b7\u03bd \u03a4\u03c1\u03af\u03c4\u03b7 \u03b1\u03bd\u03b1\u03bc\u03ad\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u00ab\u03bc\u03c0\u03bb\u03bf\u03ba\u03ac\u03ba\u03b9\u03b1\u00bb \u03ba\u03b1\u03b8\u03ce\u03c2 \u03c4\u03b1 \u03b5\u03c1\u03c9\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03c0\u03b1\u03bd\u03c4\u03b7\u03b8\u03bf\u03cd\u03bd 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\u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u039f\u0391\u0395\u0395,<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">&#8211;&nbsp;<\/span>\u03c4\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u0394\u03a3 \u03c4\u03c9\u03bd \u0391\u0395 \u03bc\u03b5 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03bf \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03ae \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ae \u03ae \u03b2\u03b9\u03bf\u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03b5 \u03cc\u03bb\u03b7 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03ba\u03c1\u03ac\u03c4\u03b5\u03b9\u03b1, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03ad\u03c4\u03bf\u03c7\u03bf\u03b9 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 3% \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">&#8211;&nbsp;<\/span>\u03bf\u03b9 \u03bc\u03ad\u03c4\u03bf\u03c7\u03bf\u03b9 \u03c4\u03c9\u03bd \u0391\u0395, \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03bf \u03c3\u03ba\u03bf\u03c0\u03cc\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ae \u03c0\u03c1\u03b1\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd \u03bc\u03b5 \u03ba\u03cc\u03bc\u03b9\u03c3\u03c4\u03c1\u03bf, \u03bc\u03b5 \u0394\u03a7 \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03ac\u03c4\u03bf\u03c7\u03bf\u03b9 \u03bf\u03bd\u03bf\u03bc\u03b1\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">&#8211;&nbsp;<\/span>\u03bf\u03b9 \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u03c4\u03c9\u03bd \u0399\u039a\u0395, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bf \u03bc\u03bf\u03bd\u03b1\u03b4\u03b9\u03ba\u03cc\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c2 \u03bc\u03bf\u03bd\u03bf\u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b7\u03c2 \u0399\u039a\u0395.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">&#8211;&nbsp;<\/span>\u039f\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03bf\u03c5 \u03c4\u03ad\u03c9\u03c2 \u03a4\u0391\u039d\u03a0\u03a5 \u03c0\u03bf\u03c5 \u03b1\u03c3\u03ba\u03bf\u03cd\u03bd \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03bf \u03b5\u03c0\u03ac\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">&#8211;<\/span>&nbsp;\u039f\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03bf\u03c5 \u0399\u039a\u0391-\u0395\u03a4\u0391\u039c \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u03a0-\u039c\u039c\u0395 \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 18 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39 (\u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03b1\u03c1\u03b9\u03b8\u03bc\u03ae\u03b8\u03b7\u03ba\u03b5 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf \u03c0\u03b1\u03c1. 6\u03b2 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/754\" class=\"anchorElem\" target=\"_blank\" id=\"extlink2\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4393\/2016<\/a>), \u03ba\u03c1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03bc\u03b7 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03af.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">2. \u0392\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd<\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0397 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03c0\u03cc\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b5\u03c9\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03c4\u03c9\u03bd \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 39 \u03c4\u03bf\u03c5 \u039d.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink3\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">\u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1<\/span>&nbsp;\u03b1\u03c0\u03cc \u03c4\u03b7\u03bd&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">\u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/span>&nbsp;\u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a9\u03c2 \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1, \u03bd\u03bf\u03b5\u03af\u03c4\u03b1\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03cc \u03ba\u03b1\u03c4&#8217; \u03ad\u03c4\u03bf\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">\u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/span>, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03c6\u03bf\u03c1\u03ac, \u03ba\u03b1\u03b9 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">\u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ae \u03c4\u03b7\u03bd \u03b9\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7.<\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5 \u03b8\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391, \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c5\u03c4\u03cc \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b1\u03bd\u03b1\u03b3\u03cc\u03bc\u03b5\u03bd\u03bf \u03c3\u03b5 12\u03bc\u03b7\u03bd\u03b7 \u03b2\u03ac\u03c3\u03b7.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0393\u03b9\u03b1 \u03c4\u03bf\u03bd \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc \u03c4\u03b7\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1\u03c2 \u03b2\u03ac\u03c3\u03b7\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03c5\u03bd\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03c5\u03c7\u03cc\u03bd \u03c0\u03bf\u03c3\u03ac&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">\u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03bc\u03b5 \u03b4\u03b5\u03bb\u03c4\u03af\u03bf \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2.<\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">\u039c\u03ad\u03bb\u03b7 \u039f\u0395 &#8211;&nbsp;<\/span>\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03c9\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03ba\u03b5\u03af\u03bd\u03bf \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b3\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c5 \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03b1\u03c3\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ce\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c5 \u03bc\u03ad\u03bb\u03bf\u03c5\u03c2 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03ae\u03bd. \u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b6\u03b7\u03bc\u03b9\u03ce\u03bd \u03ae \u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03ce\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd, \u03c4\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ba\u03b1\u03c4\u03c9\u03c4\u03ac\u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">\u039a\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0395\u03ac\u03bd \u03b7 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03c0\u03ac\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b5\u03c9\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd&nbsp;<em style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">586,08<\/span>&nbsp;<\/em>(\u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf\u03c2 \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc \u03bc\u03b9\u03c3\u03b8\u03cc \u03ac\u03b3\u03b1\u03bc\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 25 \u03b5\u03c4\u03ce\u03bd) \u03c9\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b1\u03c5\u03c4\u03cc.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0395\u03c0\u03af \u03c4\u03bf\u03c5 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03bf\u03c3\u03bf\u03cd (\u20ac586,08) \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03b5\u03bb\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b5\u03bc\u03c6\u03b1\u03bd\u03af\u03b6\u03bf\u03c5\u03bd \u03b6\u03b7\u03bc\u03af\u03b5\u03c2 \u03ae \u03bc\u03b7\u03b4\u03b5\u03bd\u03b9\u03ba\u03ac \u03ba\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a4\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c6\u03bf\u03c1\u03ac \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink4\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2 \u03b1\u03c0\u03bf\u03ba\u03c4\u03bf\u03cd\u03bd \u03b9\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ae \u03c0\u03c1\u03bf\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03c3\u03b5 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd. \u03a3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c0\u03c1\u03ce\u03c4\u03bf \u03bc\u03ae\u03bd\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03ad\u03c9\u03c2 \u03c4\u03bf\u03bd \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03bf \u03bc\u03ae\u03bd\u03b1 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><u style=\"box-sizing: border-box;\"><em style=\"box-sizing: border-box;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1:&nbsp;<\/em><\/u>\u0395\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0395\u03a6\u039a\u0391 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u039f\u0391\u0395\u0395, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03af\u03c3\u03c7\u03c5\u03b1\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink5\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ad\u03c7\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03bf \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd \u20ac7.032,96 (\u20ac586,08 x 12).<br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac117,22 (\u20ac586,08 x 20%).<br style=\"box-sizing: border-box;\">\u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03ac \u03c4\u03bf\u03c5 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b5\u03af \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 7.032,96 \u03b5\u03c5\u03c1\u03ce \u03b8\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">3. \u0392\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03c9\u03bd \u03c3\u03b5 \u03b1\u03bd\u03b1\u03c3\u03c4\u03bf\u03bb\u03ae \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a3\u03c4\u03bf \u03af\u03b4\u03b9\u03bf \u03cd\u03c8\u03bf\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03c0\u03ac\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b5\u03c9\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b2\u03c1\u03af\u03c3\u03ba\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03bd\u03b1\u03c3\u03c4\u03bf\u03bb\u03ae \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c7\u03c9\u03c1\u03af\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 4 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 18 \u03c4\u03bf\u03c5 \u03bd.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/151\" class=\"anchorElem\" target=\"_blank\" id=\"extlink6\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">3232\/2004<\/a>.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><em style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">H \u03c0\u03b1\u03c1. 4 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 18 \u03c4\u03bf\u03c5 \u03bd.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/151\" class=\"anchorElem\" target=\"_blank\" id=\"extlink7\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">3232\/2004<\/a>&nbsp;\u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9<\/span>&nbsp;: \u03a3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a4.\u03a3.\u0391.\u03a5. \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c4\u03c5\u03c7\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03af, \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03b9 \u03bf\u03bc\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03b5\u03c4\u03b5\u03c1\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2, \u03bc\u03bf\u03bd\u03bf\u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03ad\u03bb\u03b7 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03c9\u03bd \u03b1\u03bd\u03c9\u03bd\u03cd\u03bc\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03bc\u03b5 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03bf \u03b9\u03b1\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2, \u03bf\u03b4\u03bf\u03bd\u03c4\u03b9\u03b1\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2, \u03c6\u03b1\u03c1\u03bc\u03b1\u03ba\u03b5\u03c5\u03c4\u03b9\u03ba\u03ad\u03c2, \u03ba\u03c4\u03b7\u03bd\u03b9\u03b1\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c7\u03b7\u03bc\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03af \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03b9 \u03ae \u03bc\u03ad\u03c4\u03bf\u03c7\u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03c6\u03bf\u03c1\u03ad\u03c9\u03bd \u03c0\u03c1\u03c9\u03c4\u03bf\u03b2\u03ac\u03b8\u03bc\u03b9\u03b1\u03c2 \u03c6\u03c1\u03bf\u03bd\u03c4\u03af\u03b4\u03b1\u03c2 \u03c5\u03b3\u03b5\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03a0.\u0394.84\/2001 (\u03a6\u0395\u039a 70 \u0391&#8217;), \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c3\u03b5 \u03cc\u03bb\u03b5\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c3\u03c4\u03bf \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03c7\u03c9\u03c1\u03af\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae. \u0397 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c4\u03c9\u03bd \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c0\u03bf\u03b4\u03b5\u03b9\u03ba\u03bd\u03cd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7 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\u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03ad\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9.<br style=\"box-sizing: border-box;\">\u039f\u03c3\u03bf\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd\u03c2 \u03b4\u03b5\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd, \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b6\u03b7\u03c4\u03ae\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bd\u03b1\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ac, \u03bc\u03b5 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7, \u03bc\u03ad\u03c3\u03b1 \u03c3\u03b5 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03b4\u03cd\u03bf (2) \u03b5\u03c4\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd, \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03bf\u03c2 \u03c4\u03b9\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03c7\u03c9\u03c1\u03af\u03c2 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03c9\u03bd \u03c4\u03b5\u03bb\u03ce\u03bd\u00bb.<\/em><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">4. \u03a3\u03c4\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b5\u03c1\u03bf \u03c0\u03bb\u03b1\u03c6\u03cc\u03bd \u03bf\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03b4\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03cc\u03c1\u03b7\u03c3\u03b7 \u03bb\u03cc\u03b3\u03c9 \u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03ba \u03bc\u03ad\u03c1\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2, \u03bf\u03b9 \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ac \u03b5\u03c0\u03af \u03c4\u03b7\u03c2 \u03b2\u03ac\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5, \u03ad\u03c9\u03c2 \u03cc\u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b5\u03af \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c2 \u03bf \u03b5\u03bd\u03c4\u03bf\u03c0\u03b9\u03c3\u03bc\u03cc\u03c2 \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 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">\u0391\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf \u03c0\u03bb\u03b1\u03c6\u03cc\u03bd<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0395\u03ac\u03bd \u03b7 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03c0\u03ac\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b5\u03c9\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd 5860,80 (\u03b4\u03b5\u03ba\u03b1\u03c0\u03bb\u03ac\u03c3\u03b9\u03bf \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf\u03c5 \u03b2\u03b1\u03c3\u03b9\u03ba\u03bf\u03cd \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd \u03ac\u03b3\u03b1\u03bc\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 25 \u03b5\u03c4\u03ce\u03bd) , \u03c9\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b1\u03c5\u03c4\u03cc. \u0394\u03b7\u03bb\u03b1\u03b4\u03ae&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">5860,80<\/span>&nbsp;\u03b5\u03c5\u03c1\u03ce.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">5. \u03a0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ae \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39<u style=\"box-sizing: border-box;\"><em style=\"box-sizing: border-box;\">&nbsp;(\u03b5\u03bb.\u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2, \u03bc\u03ad\u03bb\u03b7 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03b9\u03ce\u03bd, \u03bc\u03ad\u03bb\u03b7 \u0394\u03a3 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03ac\u03bd\u03c9 \u03c4\u03bf\u03c5 3%, \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u0399\u039a\u0395, \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c2 \u03bc\u03bf\u03bd\u03bf\u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b7\u03c2 \u0395\u03a0\u0395 \u03ba\u03bb\u03c0)&nbsp;<\/em><\/u>\u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 38 \u03c4\u03bf\u03c5 \u039d.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink9\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03c9\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03cc\u03c2, \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03c0\u03ac\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b5\u03c9\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">\u03c4\u03bf \u03ac\u03b8\u03c1\u03bf\u03b9\u03c3\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2&nbsp;<\/span>\u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c4\u03c9\u03bd \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03bf\u03cd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03bf\u03c5 \u03c9\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39 \u03c4\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd&nbsp;<u style=\"box-sizing: border-box;\"><em style=\"box-sizing: border-box;\">(\u03b5\u03bb.\u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2, \u03bc\u03ad\u03bb\u03b7 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03b9\u03ce\u03bd, \u03bc\u03ad\u03bb\u03b7 \u0394\u03a3 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03ac\u03bd\u03c9 \u03c4\u03bf\u03c5 3%, \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u0399\u039a\u0395, \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c2 \u03bc\u03bf\u03bd\u03bf\u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b7\u03c2 \u0395\u03a0\u0395 \u03ba\u03bb\u03c0)<\/em><\/u>&nbsp;, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c6\u03cd\u03bb\u03b1\u03be\u03b7 \u03c4\u03c9\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 38 \u03c4\u03bf\u03c5 \u039d.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink10\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0393\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \u03b5\u03ac\u03bd \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03cc\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b1\u03c5\u03c4\u03cc\u03c7\u03c1\u03bf\u03bd\u03b1 \u03b5\u03bb. \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2 (\u03c3\u03b5 \u03c0\u03ac\u03bd\u03c9 \u03b1\u03c0\u03cc 2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2) \u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u0399\u039a\u0395, \u03c4\u03cc\u03c4\u03b5 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b5\u03bb. \u03b5\u03c0\u03ac\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1, \u03ba\u03b1\u03b9 \u03b1\u03c5\u03c4\u03cc \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03b7\u03bd \u03b2\u03ac\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd 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border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">7. \u03a0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03bf \u03af\u03b4\u03b9\u03bf \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03b1\u03c3\u03ba\u03b5\u03af \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03ae \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03cc\u03bc\u03c9\u03c2 \u03c5\u03c0\u03b1\u03b3\u03cc\u03c4\u03b1\u03bd \u03b2\u03ac\u03c3\u03b5\u03b9 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ce\u03bd, \u03b5\u03b9\u03b4\u03b9\u03ba\u03ce\u03bd \u03ae \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03af\u03c3\u03c7\u03c5\u03b1\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03b9\u03c3\u03c7\u03cd \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink11\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03c3\u03b5 \u03ad\u03bd\u03b1\u03bd \u03b5\u03ba \u03c4\u03c9\u03bd \u03b5\u03bd\u03c4\u03b1\u03c3\u03c3\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03c6\u03bf\u03c1\u03ad\u03c9\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 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\u03c0\u03bb\u03b1\u03c6\u03cc\u03bd&nbsp;<\/span><em style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">586,08<\/span>)<\/em>, \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03bc\u03b7\u03bd \u03be\u03b5\u03c0\u03b5\u03c1\u03bd\u03ac \u03c4\u03bf \u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03c6\u03cc\u03bd \u03c4\u03c9\u03bd&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">5860,80<\/span>&nbsp;\u03b5\u03c5\u03c1\u03ce.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">9. \u03a0\u03bf\u03b9\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b8\u03b1 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03b7\u03bd \u03b2\u03ac\u03c3\u03b7 \u03c0\u03ac\u03bd\u03c9 \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b8\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2.<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0392\u03ac\u03c3\u03b7 \u03b9\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd<span style=\"box-sizing: border-box; font-weight: 700;\">&nbsp;\u03c0\u03ac\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b5\u03c9\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd<\/span>&nbsp;\u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03cc&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">\u03c4\u03bf \u03c0\u03b9\u03bf \u03c0\u03c1\u03cc\u03c3\u03c6\u03b1\u03c4\u03bf \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2.<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03ad\u03c4\u03bf\u03c2 \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5&nbsp;<span style=\"box-sizing: border-box; font-weight: 700;\">\u03c0\u03c1\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2<\/span>, \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c3\u03c5\u03bd\u03ad\u03c7\u03b5\u03b9\u03b1 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03bf\u03c2 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03bc\u03cc\u03c2. (\u03a0.\u03c7. \u0393\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03c4\u03bf\u03c5 2017 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bc\u03b5 \u03c3\u03b1\u03bd \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c4\u03bf\u03c5 2015 \u03ba\u03b1\u03b9 \u03cc\u03c4\u03b1\u03bd \u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c4\u03bf\u03c5 2016 \u03b8\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b1\u03bd\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2, \u03ba\u03b1\u03b9 \u03c4\u03c5\u03c7\u03cc\u03bd \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03b8\u03b1 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03c4\u03b5\u03af \u03b9\u03c3\u03bf\u03bc\u03b5\u03c1\u03ce\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03b5\u03bc\u03b7\u03bc\u03ad\u03bd\u03b7 \u03c3\u03b5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b2\u03ac\u03c3\u03b7 \u03ad\u03c9\u03c2 \u03c4\u03bf \u03bc\u03ae\u03bd\u03b1 \u0394\u03b5\u03ba\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">10. \u039d\u03ad\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03b1\u03c0\u03cc 1.1.2017&nbsp;<\/span><br style=\"box-sizing: border-box;\">\u0393\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03b3\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c6\u03bf\u03c1\u03ac \u03b1\u03c0\u03cc 1.1.2017 \u03ba\u03b1\u03b9 \u03b5\u03bd\u03c4\u03b5\u03cd\u03b8\u03b5\u03bd \u03c3\u03b5 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd, \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03c0\u03ac\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b5\u03c9\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03ae\u03bd\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03bc\u03b5\u03c3\u03bf\u03bb\u03b1\u03b2\u03bf\u03cd\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf \u03bc\u03ae\u03bd\u03b1 \u03c4\u03b7\u03c2 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03ad\u03c9\u03c2 \u03c4\u03bf \u0394\u03b5\u03ba\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf \u03c4\u03bf\u03c5 \u03af\u03b4\u03b9\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03bf \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03bf \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc \u03bc\u03b9\u03c3\u03b8\u03cc \u03ac\u03b3\u03b1\u03bc\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 25 \u03b5\u03c4\u03ce\u03bd. (<em style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">\u03a4\u03bf \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03c9\u03bd 586,08).<\/span><\/em><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">11. \u0395\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03ba\u03ac\u03c4\u03c9 5\u03b5\u03c4\u03af\u03b1\u03c2<\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 1\u03b2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39, \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03bf \u03cd\u03c8\u03bf\u03c5\u03c2 20% \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c5\u03c4\u03bf\u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03b1\u03c0\u03bf\u03c6\u03bf\u03af\u03c4\u03bf\u03c5\u03c2 \u03c3\u03c7\u03bf\u03bb\u03ce\u03bd \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03b7\u03c2 \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03b5 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c3\u03c5\u03bb\u03bb\u03cc\u03b3\u03bf\u03c5\u03c2 \u03ae \u03b5\u03c0\u03b9\u03bc\u03b5\u03bb\u03b7\u03c4\u03ae\u03c1\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03b7 \u03bc\u03bf\u03c1\u03c6\u03ae \u039d.\u03a0.\u0394.\u0394 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b1 5 \u03ad\u03c4\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7. \u03a3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b4\u03cd\u03bf \u03c0\u03c1\u03ce\u03c4\u03b1 \u03ad\u03c4\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03c4\u03c1\u03bf\u03c5 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 14%, \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 17% \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c4\u03c1\u03af\u03b1 \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03ad\u03c4\u03b7 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf 20% \u03b1\u03c0\u03cc \u03c4\u03bf 6\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd, \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b1 5 \u03ad\u03c4\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03bf\u03b9 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd \u20ac586,08 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ac 30% \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd \u20ac410,26.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03bf\u03c5\u03bc\u03b5 \u03cc\u03c4\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03cd\u03bf \u03b1\u03c5\u03c4\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 (\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c7\u03b1\u03bc\u03b7\u03bb\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03c4\u03c1\u03bf\u03c5, \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 234 \u03c0\u03b1\u03c1. 2 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/752\" class=\"anchorElem\" target=\"_blank\" id=\"extlink12\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4389\/2016<\/a>) \u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 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\u03ba\u03b1\u03c4\u03ac 1\/5 \u03ba\u03b1\u03c4&#8217; \u03ad\u03c4\u03bf\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03ad\u03c4\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u20ac18.000 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 15 \u03b5\u03c4\u03ce\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">12. \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c5\u03c4\u03bf\u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c0\u03c1\u03bf\u03b5\u03c1\u03c7\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf \u0395\u03a4\u0391\u0391 (\u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03b9 &#8211; \u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03bf\u03af &#8211; \u03b9\u03b1\u03c4\u03c1\u03bf\u03af)<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0393\u03b9\u03b1 \u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03bf\u03c5 \u0395\u03a6\u039a\u0391 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391, \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 (\u03c0\u03b1\u03bb\u03b1\u03b9\u03bf\u03af \u03ba\u03b1\u03b9 \u03bd\u03ad\u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9), \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b1 \u03c0\u03ad\u03bd\u03c4\u03b5 \u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7, \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03c4\u03c1\u03bf\u03c5 (14% \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b1 \u03b4\u03cd\u03bf \u03ad\u03c4\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 17% \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c4\u03c1\u03af\u03b1 \u03ad\u03c4\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2) \u03ba\u03b1\u03b9 \u03c7\u03b1\u03bc\u03b7\u03bb\u03cc\u03c4\u03b5\u03c1\u03b7 \u03ba\u03b1\u03c4\u03ce\u03c4\u03b5\u03c1\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd (\u03af\u03c3\u03b7 \u03bc\u03b5 \u20ac410,26). \u039a\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03cd\u03bf \u03b1\u03c5\u03c4\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 (\u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c7\u03b1\u03bc\u03b7\u03bb\u03cc\u03c4\u03b5\u03c1\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd) \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ae\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u0395\u03a6\u039a\u0391 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u039f\u0391\u0395\u0395.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03bf\u03c5\u03bc\u03b5 \u03cc\u03c4\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 3 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c1\u03b7\u03c4\u03ac \u03b7 \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b3\u03b5\u03bd\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03a4\u03bf\u03bc\u03ad\u03c9\u03bd \u03c4\u03bf\u03c5 \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03ba\u03b1\u03c4\u03ac 50% \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/504\" class=\"anchorElem\" target=\"_blank\" id=\"extlink13\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03a4\u03a3\u039c\u0395\u0394\u0395&nbsp;<\/a>\u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac 40% \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03a4\u03a3\u0391\u03a5 (\u03ac\u03c1\u03b8\u03c1\u03bf 4 \u03c4\u03bf\u03c5 \u03bd.3518\/2006 (\u03a4\u03a3\u039c\u0395\u0394\u0395), \u03ac\u03c1\u03b8\u03c1\u03bf 4 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03bd.982\/1979 \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 19 \u03c0\u03b1\u03c1. 4 \u03c4\u03bf\u03c5 \u03bd.2150\/1993 (\u03a4\u03a3\u0391\u03a5), \u03ac\u03c1\u03b8\u03c1\u03bf 10 \u03c0\u03b1\u03c1. 1 \u03b5\u03b4\u03ac\u03c6\u03b9\u03bf \u03b3 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 3 \u03c4\u03bf\u03c5 \u039d\u0394 4114\/1960, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03b8\u03b7\u03ba\u03b5 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 1 \u03c4\u03bf\u03c5 \u03bd.1090\/1980, \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 19 \u03c0\u03b1\u03c1. 4 \u03c4\u03bf\u03c5 \u03bd.2150\/1993 (\u03a4\u03bf\u03bc\u03ad\u03b1\u03c2 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 2<\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u0395\u03a6\u039a\u0391 \u03b1\u03c0\u03cc 1\/1\/2022 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 &#8211; \u03a4\u03a3\u039c\u0395\u0394\u0395, \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b1\u03bd\u03ac \u03ad\u03c4\u03bf\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf 2022 (1\u03bf \u03ad\u03c4\u03bf\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2): \u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf 2021), \u03c9\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03ba\u03ac\u03c4\u03c9 5\u03b5\u03c4\u03af\u03b1\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u20ac410,26. \u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac57,44 (\u20ac410,26 x 14%).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf 2023 (2\u03bf \u03ad\u03c4\u03bf\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2) : \u039a\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf 2022), \u03c4\u03bf \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac3.600,00 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac300,00 (\u20ac3.600,00 \/ 12). \u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03c9\u03c4\u03ac\u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 (\u20ac410,26), \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03c9\u03c4\u03ac\u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac57,44 (\u20ac410,26 x 14%).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf 2024 (3\u03bf \u03ad\u03c4\u03bf\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2) : \u039a\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf 2023), \u03c4\u03bf \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac4.800,00 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac400,00 (\u20ac4.800,00 \/ 12). \u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03c9\u03c4\u03ac\u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 (\u20ac410,26), \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03c9\u03c4\u03ac\u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac69,74 (\u20ac410,26 x 17%).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf 2025 (4\u03bf \u03ad\u03c4\u03bf\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2) : \u039a\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf 2024), \u03c4\u03bf \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac6.000,00 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac500,00 (\u20ac6.000,00 \/ 12). \u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf (\u20ac410,26), \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac85,00 (\u20ac500,00 x 17%).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf 2026 (5\u03bf \u03ad\u03c4\u03bf\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2) : \u039a\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf 2025), \u03c4\u03bf \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac7.200,00 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac600,00 (\u20ac7.200,00 \/ 12). \u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf (\u20ac410,26), \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac102,00 (\u20ac600,00 x 17%).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf 2027 (6\u03bf \u03ad\u03c4\u03bf\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2) : \u039a\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf 2026), \u03c4\u03bf \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac8.400,00 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u20ac700,00 (\u20ac7.200,00 \/ 12). \u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf (\u20ac586,08), \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac140,00 (\u20ac700,00 x 20%).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03bb\u03cc\u03b3\u03c9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c7\u03b1\u03bc\u03b7\u03bb\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03c4\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c7\u03b1\u03bc\u03b7\u03bb\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5 \u03ba\u03b1\u03c4\u03c9\u03c4\u03ac\u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c0\u03c1\u03ce\u03c4\u03b7 5\u03b5\u03c4\u03af\u03b1 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2, \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5:<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box;\">\n<ul class=\"transformedtable\" style=\"box-sizing: border-box; margin-top: 0px; margin-bottom: 10px;\">\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0388\u03c4\u03bf\u03c2 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u039a\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af\u03c3\u03b1 \u039c\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u039c\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u039c\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">1\u03bf \u03ad\u03c4\u03bf\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac410,26 x 14% = \u20ac57,44<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac586,08 x 20% = \u20ac117,22<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac117,22 &#8211; \u20ac57,44 = \u20ac59,78<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">2\u03bf\u03ad\u03c4\u03bf\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac410,26 x 14% = \u20ac57,44<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac586,08 x 20% = \u20ac117,22<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac117,22 &#8211; \u20ac57,44 = \u20ac59,78<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">3\u03bf\u03ad\u03c4\u03bf\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac410,26 x 17% = \u20ac69,74<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac586,08 x 20% = \u20ac117,22<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac117,22 &#8211; \u20ac69,74 = \u20ac47,48<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">4\u03bf\u03ad\u03c4\u03bf\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac500,00 x 17% = \u20ac85,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac586,08 x 20% = \u20ac117,22<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac117,22 &#8211; \u20ac85,00 = \u20ac32,22<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">5\u03bf \u03ad\u03c4\u03bf\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac600,00 x 17% = \u20ac102,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac600,00 x 20% = \u20ac120,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac120,00 &#8211; \u20ac102,00 = \u20ac18,00<\/p>\n<\/li>\n<\/ul>\n<p style=\"box-sizing: border-box;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ac \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bf\u03c6\u03b5\u03af\u03bb\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7 \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 15 \u03b5\u03c4\u03ce\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u20ac2.607,12 (\u03b1\u03c6\u03bf\u03cd \u03b1\u03bd\u03b1\u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03c3\u03c4\u03b5\u03af \u03b5\u03c0\u03b9\u03bc\u03ad\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03bc\u03b9\u03c3\u03b8\u03ce\u03bd), \u03b5\u03c0\u03b9\u03bc\u03b5\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03c3\u03b5 \u03c0\u03ad\u03bd\u03c4\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">\u039c\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03a1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc 1\/1\/2017 \u03ad\u03c9\u03c2 31\/12\/2020<\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u039c\u03b5 \u03c4\u03b9\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink14\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 98<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink15\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc 1\/1\/2017 \u03ad\u03c9\u03c2 31\/12\/2020, \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03bf\u03c5 \u0395\u03a6\u039a\u0391 \u03c0\u03c1\u03bf\u03b5\u03c1\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u0395\u03a4\u0391\u0391 \u03c0\u03bf\u03c5 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink16\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink17\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;(\u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03bf\u03b9 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2), \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 (\u03c0\u03b1\u03bb\u03b1\u03b9\u03bf\u03af \u03ba\u03b1\u03b9 \u03bd\u03ad\u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9), \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03ac\u03bd\u03c9 5\u03b5\u03c4\u03af\u03b1\u03c2, \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03a0\u03af\u03bd\u03b1\u03ba\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af:<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box;\">\n<ul class=\"transformedtable\" style=\"box-sizing: border-box; margin-top: 0px; margin-bottom: 10px;\">\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03ad\u03c9\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03ad\u03c9\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">0,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">7.033,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">0,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">35.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">36.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">27,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">7.033,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">13.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">50,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">36.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">37.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">26,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">13.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">14.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">49,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">37.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">38.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">25,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">14.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">15.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">48,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">38.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">39.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">24,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">15.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">16.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">47,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">39.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">40.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">23,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">16.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">17.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">46,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">40.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">41.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">22,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">17.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">18.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">45,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">41.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">42.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">21,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">18.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">19.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">44,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">42.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">43.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">20,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">19.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">20.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">43,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">43.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">44.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">19,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">20.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">21.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">42,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">44.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">45.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">18,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">21.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">22.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">41,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">45.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">46.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">17,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">22.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">23.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">40,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">46.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">47.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">16,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">23.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">24.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">39,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">47.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">48.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">15,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">24.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">25.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">38,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">48.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">49.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">14,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">25.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">26.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">37,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">49.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">50.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">13,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">26.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">27.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">36,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">50.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">51.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">12,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">27.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">28.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">35,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">51.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">52.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">11,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">28.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">29.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">34,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">52.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">53.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">10,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">29.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">30.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">33,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">53.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">54.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">9,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">30.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">31.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">32,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">54.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">55.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">8,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">31.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">32.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">31,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">55.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">56.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">7,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">32.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">33.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">30,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">56.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">57.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">6,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">33.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">34.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">29,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">57.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">58.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">5,00%<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">34.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">35.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">28,00%<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">58.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">0,00%<\/p>\n<\/li>\n<\/ul>\n<p style=\"box-sizing: border-box;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink18\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03c0\u03b1\u03c1. 3 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink19\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;(\u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03af\u03c3\u03bf \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc \u03bc\u03b9\u03c3\u03b8\u03cc \u03ac\u03b3\u03b1\u03bc\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 25 \u03b5\u03c4\u03ce\u03bd).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u039f\u03b9 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03c1\u03ce\u03c4\u03b7 5\u03b5\u03c4\u03af\u03b1 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c4\u03bf \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u20ac4.922,01. \u0395\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1, \u03b3\u03b9\u03b1 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u20ac0,00 \u03ad\u03c9\u03c2 \u20ac4.922,00 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2, \u03b5\u03bd\u03ce \u03b3\u03b9\u03b1 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u20ac4.922,01 \u03ad\u03c9\u03c2 \u20ac13.000,00 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03ba\u03b1\u03c4\u03ac 50%. \u0393\u03b9\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u20ac13.000,00 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac \u03bc\u03b5\u03af\u03c9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03a0\u03af\u03bd\u03b1\u03ba\u03b1.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u039a\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink20\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03c0\u03b1\u03c1. 3 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink21\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;(\u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03af\u03c3\u03bf \u03bc\u03b5 \u03c4\u03bf 70% \u03c4\u03bf\u03c5 \u03b2\u03b1\u03c3\u03b9\u03ba\u03bf\u03cd \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd \u03ac\u03b3\u03b1\u03bc\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03cd \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 25 \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03bf 14% \u03ae 17%).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c3\u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03ba\u03ac\u03c4\u03c9 5\u03b5\u03c4\u03af\u03b1\u03c2, \u03ba\u03b1\u03c4&#8217; \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink22\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 98<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink23\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03b4\u03b5\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03bf\u03c6\u03b5\u03b9\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03ba \u03c4\u03bf\u03cd\u03c4\u03bf\u03c5 \u03b4\u03b5\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03b3\u03b5\u03bd\u03ad\u03c3\u03c4\u03b5\u03c1\u03b1 \u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd\u03c2 \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 (\u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7, \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b1, \u03b1\u03c3\u03b8\u03ad\u03bd\u03b5\u03b9\u03b1).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 3<\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u0395\u03a6\u039a\u0391, \u03c0\u03c1\u03bf\u03b5\u03c1\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u0395\u03a4\u0391\u0391, \u03ac\u03bd\u03c9 5\u03b5\u03c4\u03af\u03b1\u03c2, \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2, \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink24\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink25\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03bc\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac18.000,00 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9, \u03c4\u03b7\u03bd \u03b5\u03be\u03ae\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac:<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03c4\u03ae\u03c3\u03b9\u03bf \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 : \u20ac18.000,00<br style=\"box-sizing: border-box;\">\u039c\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u0395\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 : \u20ac1.500,00 (\u20ac18.000,00 \/ 12)<br style=\"box-sizing: border-box;\">\u039c\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac : \u20ac300,00 (\u20ac1.500,00 x 20%)<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box;\">\n<ul class=\"transformedtable\" style=\"box-sizing: border-box; margin-top: 0px; margin-bottom: 10px;\">\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a0\u03bf\u03c3\u03cc<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u039a\u03bb\u03af\u03bc\u03b1\u03ba\u03b5\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a0\u03bf\u03c3\u03cc \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bd\u03ac \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u039c\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03bc\u03b5\u03af\u03c9\u03c3\u03b7<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">0,00 &#8211; 7.033,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac117,22<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">0% (\u20ac0,00)<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac117,22<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">7.033,01 &#8211; 13.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">5.966,99<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac99,45<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">50% (\u20ac49,73)<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac49,72<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">13.000,01 &#8211; 14.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">999,99<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac16,67<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">49% (\u20ac8,17)<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac8,50<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">14.000,01 &#8211; 15.000,01<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">999,99<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac16,67<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">48% (\u20ac8,00)<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac8,67<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">15.000,01 &#8211; 16.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">999,99<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac16,67<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">47% (\u20ac7,83)<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac8,84<\/p>\n<\/li>\n<\/ul>\n<p style=\"box-sizing: border-box;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box;\">\n<ul class=\"transformedtable\" style=\"box-sizing: border-box; margin-top: 0px; margin-bottom: 10px;\">\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">16.000,01 &#8211; 17.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">999,99<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac16,67<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">46% (\u20ac7,67)<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac9,00<\/p>\n<\/li>\n<li style=\"box-sizing: border-box; list-style-type: disc;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">17.000,01 &#8211; 18.000,00<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">999,99<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac16,67<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">45% (\u20ac7,50)<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u20ac9,17<\/p>\n<\/li>\n<\/ul>\n<p style=\"box-sizing: border-box;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03bc\u03b5\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink26\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 98<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink27\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03bf \u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac211,12.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">3. \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink28\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03c3\u03b5 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bc\u03b5\u03af\u03b2\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c0\u03c1\u03ac\u03be\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03c5\u03c2 \u03c3\u03b5 \u03b1\u03bd\u03b1\u03c3\u03c4\u03bf\u03bb\u03ae<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u039c\u03b5 \u03c4\u03bf \u03c0\u03c1\u03bf\u03b3\u03b5\u03bd\u03ad\u03c3\u03c4\u03b5\u03c1\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03bf\u03c5 \u03a4\u03a3\u0391\u03a5 \u03c0\u03bf\u03c5 \u03b1\u03c3\u03ba\u03bf\u03cd\u03bd \u03c4\u03bf \u03b5\u03c0\u03ac\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1 \u03b1\u03bc\u03b5\u03b9\u03b2\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c0\u03c1\u03ac\u03be\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ad\u03b2\u03b1\u03bb\u03b1\u03bd \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5, \u03cc\u03bc\u03c9\u03c2 \u03bf\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03c3\u03b1\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03bd\u03c4\u03b1\u03bd \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03ad\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac (\u03ac\u03c1\u03b8\u03c1\u03bf 12 \u03c0\u03b1\u03c1. 2 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/106\" class=\"anchorElem\" target=\"_blank\" id=\"extlink29\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">2556\/1997<\/a>). \u0391\u03c0\u03cc 1\/1\/2017 \u03b7 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink30\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink31\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b7 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c4\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2, \u03b5\u03bd\u03ce \u03b4\u03b5\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0391\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b2\u03c1\u03af\u03c3\u03ba\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03bd\u03b1\u03c3\u03c4\u03bf\u03bb\u03ae \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 10 \u03c0\u03b1\u03c1. 1\u03b2 \u03c4\u03bf\u03c5 \u039d.\u0394.4114\/1960 \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc \u03bc\u03b5 \u03c4\u03bf \u03c0.\u03b4. 125\/1993, \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03c4\u03b1\u03bd \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03cd\u03c8\u03bf\u03c5\u03c2 4% \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ac \u03bc\u03ae\u03bd\u03b1 \u03b2\u03b1\u03c3\u03b9\u03ba\u03bf\u03cd \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd, \u03b5\u03bd\u03ce \u03b7 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b7 \u03c4\u03b7\u03c2 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03bf\u03c5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1 \u03ae \u03b1\u03bd\u03ce\u03c4\u03b5\u03c1\u03b7 \u03c4\u03bf\u03c5 \u03b4\u03b9\u03c0\u03bb\u03ac\u03c3\u03b9\u03bf\u03c5 \u03b1\u03c5\u03c4\u03ae\u03c2 (\u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c0\u03b1\u03bb\u03b1\u03b9\u03bf\u03cd\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2). \u0391\u03c0\u03cc 1\/1\/2017 \u03b7 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03bf\u03c5 \u0395\u03a6\u039a\u0391 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink32\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf 39<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink33\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c5\u03c4\u03bf\u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2. \u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03c4\u03b1 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03c9\u03c4\u03ac\u03c4\u03bf\u03c5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd \u20ac586,08, \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 (\u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03bf\u03c5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1). \u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03bf\u03c5\u03bc\u03b5 \u03cc\u03c4\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03bf \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03ba\u03ac\u03c4\u03c9 5\u03b5\u03c4\u03af\u03b1\u03c2.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">13. \u039a\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03c4\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03a4\u03a3\u0391\u03a5<\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 10 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39, \u03b1\u03c0\u03cc 1\/7\/2016 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 10 \u03c4\u03bf\u03c5 \u039d.\u0394. 4114\/1960, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd, \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03c5\u03c0\u03ad\u03c1 \u03c4\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 \u03bc\u03ad\u03c3\u03c9 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03ba\u03cc\u03bb\u03bb\u03b7\u03c3\u03b7\u03c2 \u03b5\u03bd\u03c3\u03ae\u03bc\u03c9\u03bd \u03b1\u03c0\u03cc \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03c5\u03c2, \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5\u03c2, \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03b5\u03c0\u03b9\u03bc\u03b5\u03bb\u03b7\u03c4\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03b8\u03b7\u03ba\u03bf\u03c6\u03cd\u03bb\u03b1\u03ba\u03b5\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5\u03c2 \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u038c\u03c3\u03bf\u03bd \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 10 \u03c4\u03bf\u03c5 \u039d.\u0394. 4114\/1960 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5\u03c2 \u03c3\u03b5 \u03ad\u03bc\u03bc\u03b9\u03c3\u03b8\u03b7 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03ae \u03c3\u03b5 \u03b8\u03ad\u03c3\u03b7 \u03ac\u03bc\u03b9\u03c3\u03b8\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03ae \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b1\u03b3\u03c9\u03b3\u03ae \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03c5 \u03c3\u03c4\u03bf \u0395\u03c6\u03b5\u03c4\u03b5\u03af\u03bf \u03ae \u03c4\u03bf\u03bd \u0386\u03c1\u03b5\u03b9\u03bf \u03a0\u03ac\u03b3\u03bf (\u03c0\u03b1\u03c1. 1 \u03b5\u03b4\u03ac\u03c6\u03b9\u03bf \u03b4, \u03b6 \u03ba\u03b1\u03b9 \u03b8 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1), \u03bf\u03b9 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03bf\u03c5 \u03bd\u03ad\u03bf\u03c5 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c5 \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03c4\u03c9\u03bd \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink34\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 38<\/a>&nbsp;\u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink35\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">39<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink36\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0391\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 8 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 10 \u03c4\u03bf\u03c5 \u039d.\u0394. 4114\/1960, \u03cc\u03c0\u03c9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c4\u03ad\u03b8\u03b7\u03ba\u03b5 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 13 \u03c4\u03bf\u03c5 \u03bd.1512\/1985, \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03c0\u03af \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03c5.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03c0\u03af\u03c3\u03b7\u03c2, \u03b1\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b1\u03c0\u03cc \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 6 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u039d.\u0394. 3348\/1955 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u03a4\u03a3\u0391\u03a5 (\u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\">14. \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03c9\u03bd \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2<\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 11 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39, \u03b1\u03c0\u03cc 1\/1\/2017 \u03bf\u03b9 \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03c5\u03c0\u03ad\u03c1 \u03c4\u03bf\u03c5 \u0395\u03a6\u039a\u0391 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 20% \u03b5\u03c0\u03af \u03c4\u03b7\u03c2 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03b7\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2 \u03b1\u03bd\u03ac \u03b4\u03b9\u03ba\u03b7\u03b3\u03bf\u03c1\u03b9\u03ba\u03ae \u03c0\u03c1\u03ac\u03be\u03b7 \u03ae \u03c0\u03b1\u03c1\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2. \u03a4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b1\u03c6\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c0\u03bf\u03c5 \u03bf\u03c6\u03b5\u03af\u03bb\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bf \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf\u03c2, \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03bb\u03cc\u03b3\u03bf \u03b1\u03c5\u03c4\u03cc \u03bf \u03bf\u03b9\u03ba\u03b5\u03af\u03bf\u03c2 \u03b4\u03b9\u03ba\u03b7\u03b3\u03bf\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c3\u03cd\u03bb\u03bb\u03bf\u03b3\u03bf\u03c2 \u03b1\u03c0\u03bf\u03c3\u03c4\u03ad\u03bb\u03bb\u03b5\u03b9 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03c3\u03c5\u03b3\u03ba\u03b5\u03bd\u03c4\u03c1\u03c9\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03b1\u03bd\u03ac \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03bf.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">15. \u03a0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u0395\u03a4\u0391\u0391 \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf. (\u03ac\u03c1\u03b8\u03c1\u03bf 36 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink37\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>)<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\">\u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03b7 \u039a.\u03a5.\u0391. \u03b1\u03c1\u03b9\u03b8. \u03c0\u03c1\u03c9\u03c4.: \u03a6. 10043\/ \u03bf\u03b9\u03ba.58770\/ 1442\/ 2016 \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 36 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink38\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03c3\u03b5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9&nbsp;<\/span><span style=\"box-sizing: border-box; font-weight: 700;\">:<\/span><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u039c\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink39\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 36<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink40\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03c3\u03ba\u03bf\u03cd\u03bd \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03bc\u03b9\u03b1\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03ae \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03af\u03b4\u03b9\u03b1 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b5\u03bd\u03cc\u03c2 \u03c6\u03bf\u03c1\u03ad\u03c9\u03bd \u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ae \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd \u03b3\u03b5\u03bd\u03b9\u03ba\u03ce\u03bd, \u03b5\u03b9\u03b4\u03b9\u03ba\u03ce\u03bd \u03ae \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03b5\u03bd\u03c4\u03b1\u03c3\u03c3\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03c6\u03bf\u03c1\u03ad\u03c9\u03bd, \u03cc\u03c0\u03c9\u03c2 \u03af\u03c3\u03c7\u03c5\u03b1\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink41\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0395\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1, \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5\u03c2 3, 4 \u03ba\u03b1\u03b9 5 \u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03af\u03b4\u03b9\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03b4\u03cd\u03bf \u03c6\u03bf\u03c1\u03ad\u03c9\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ae \u03b5\u03bd\u03cc\u03c2 \u03c6\u03bf\u03c1\u03ad\u03b1 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 (\u03c0.\u03c7 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 &#8211;&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/504\" class=\"anchorElem\" target=\"_blank\" id=\"extlink42\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03a4\u03a3\u039c\u0395\u0394\u0395&nbsp;<\/a>\u03ae \u03b9\u03b1\u03c4\u03c1\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0395\u03a3\u03a5 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 &#8211; \u03a4\u03a3\u0391\u03a5).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><u style=\"box-sizing: border-box;\">\u0391. \u039a\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2<\/u><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0399. \u039c\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 3 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9, \u03c0\u03c1\u03b9\u03bd \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\/1\/1993, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03af\u03b4\u03b9\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03bd\u03cc\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2, \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc 1\/1\/2017 \u03bc\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink43\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf 38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink44\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bc\u03bc\u03af\u03c3\u03b8\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2.<br style=\"box-sizing: border-box;\">\u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/1992 (\u03c0\u03b1\u03bb\u03b1\u03b9\u03bf\u03cd\u03c2) \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1\u03c2 \u03b4\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2, \u03ba\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03c3\u03bf\u03c5\u03bd \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b3\u03ae\u03c1\u03b1\u03c4\u03bf\u03c2 \u03ae \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2 \u03ae \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03bf\u03c5\u03bd \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2. \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 (\u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7), \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 20%.<br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03b1\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03bc\u03af\u03b1\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 (\u03c5\u03c0\u03ad\u03c1 \u0395\u03a6\u039a\u0391), \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03af\u03b1\u03c2 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 6,67% \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 \u03c3\u03b5 13,33% \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 (\u03bc\u03b5 \u03ba\u03b1\u03c4\u03ac \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31-12-2019), \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink45\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 5 (\u03c0\u03b1\u03c1. 2\u03b3<\/a>) \u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink46\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink47\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc.111482\/0092\/2016 \u039a\u03a5\u0391 (\u0392&#8217; 4005).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 20%, \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink48\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf 38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink49\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03b4\u03af\u03b4\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03c3\u03ba\u03b7\u03b8\u03b5\u03af \u03bf\u03c0\u03bf\u03c4\u03b5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5. \u0395\u03c0\u03af\u03c3\u03b7\u03c2, \u03bb\u03cc\u03b3\u03c9 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03b7\u03c2 \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1, \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03b5\u03af \u03bf\u03c0\u03bf\u03c4\u03b5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5, \u03c7\u03c9\u03c1\u03af\u03c2 \u03b1\u03bd\u03b1\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1, \u03bf \u03b4\u03b5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2, \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03c0\u03b1\u03bd\u03ad\u03bb\u03b8\u03b5\u03b9 \u03bc\u03b5 \u03bd\u03ad\u03b1 \u03b1\u03af\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c3\u03c5\u03bd\u03b5\u03c7\u03af\u03c3\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae, \u03b3\u03b9\u03b1 \u03cc\u03c3\u03b5\u03c2 \u03c6\u03bf\u03c1\u03ad\u03c2 \u03b5\u03c0\u03b9\u03b8\u03c5\u03bc\u03b5\u03af.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03bc\u03c9\u03c2 \u03cc\u03c4\u03b9, \u03bf\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af\u03c3\u03b5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03b5 \u03ba\u03b1\u03bc\u03af\u03b1 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03ad\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0399\u0399. \u03a9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03ba\u03bb\u03ac\u03b4\u03bf \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u0395.\u03a4.\u0395.\u0391.\u0395.\u03a0. \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c4\u03c9\u03bd \u03b5\u03bc\u03bc\u03af\u03c3\u03b8\u03c9\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b1 \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9, \u03c0\u03c1\u03b9\u03bd \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\/1\/1993, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03af\u03b4\u03b9\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03bd\u03cc\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b1\u03c2, \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc 1\/1\/2017 \u03bc\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03bf\u03bd \u03ba\u03bb\u03ac\u03b4\u03bf \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5 \u0395.\u03a4.\u0395.\u0391.\u0395.\u03a0., \u03bc\u03b5\u03c4\u03ac \u03b1\u03c0\u03cc \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5\u03c2.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1\u03c2 \u03b4\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bd \u03b1\u03c5\u03c4\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03c3\u03b1 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1, \u03ba\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2. \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 (\u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03b1\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03bc\u03af\u03b1\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b1 \u03c5\u03c0\u03ad\u03c1 \u0395\u03a4\u0395\u0391\u0395\u03a0, \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03af\u03b1\u03c2 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink50\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8. 35<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink51\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u0399\u0399\u0399. \u038c\u03c3\u03bf\u03bd \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03af\u03b8\u03b1\u03bb\u03c8\u03b7\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b7&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink52\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 41<\/a>.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1, \u03b7 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 7,10% \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03bd\u03ad\u03bc\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 6,45% \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03b5\u03af\u03b4\u03bf\u03c2 (\u03b5\u03ba \u03c4\u03bf\u03c5 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5 2,15% \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 4,30% \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7), \u03ba\u03b1\u03b9 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 0,65% \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03c7\u03c1\u03ae\u03bc\u03b1 (\u03b5\u03ba \u03c4\u03bf\u03c5 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5 0,40% \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 0,25% \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03b1\u03ba\u03c4\u03ad\u03bf\u03c5\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 &#8211; \u03c0\u03c1\u03bf\u03b5\u03c1\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u0395\u03a4\u0391\u0391 &#8211; \u03a4\u03a3\u0391\u03a5 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u03c4\u03b7\u03c2 \u03a3\u03c4\u03ad\u03b3\u03b7\u03c2 \u03a5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 (2\u20ac \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03c9\u03c2).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae\u03c2 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b4\u03b5\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03af\u03b8\u03b1\u03bb\u03c8\u03b7\u03c2.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><em style=\"box-sizing: border-box;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 1<\/em><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u039c\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/1992 (\u03c0\u03b1\u03bb\u03b1\u03b9\u03cc\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2) \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1, \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 &#8211; \u03a4\u03a3\u039c\u0395\u0394\u0395. \u0391\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac, \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u0395\u03a6\u039a\u0391. \u039c\u03ad\u03c7\u03c1\u03b9 31\/12\/2016, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03c9\u03b8\u03b5\u03af \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<br style=\"box-sizing: border-box;\">\u03b1. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<br style=\"box-sizing: border-box;\">\u03b2. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a4\u03a3\u039c\u0395\u0394\u0395, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03ba\u03b1\u03b9 \u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2 \u03cd\u03c8\u03bf\u03c5\u03c2 13,33%.<br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03b1\u03c0\u03cc 1\/1\/2017, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 13,33% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink53\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 5 (\u03c0\u03b1\u03c1. 2\u03b3<\/a>) \u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink54\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink55\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/25174\" class=\"anchorElem\" target=\"_blank\" id=\"extlink56\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">111482\/0092\/30.11.2016<\/a>&nbsp;\u039a\u03a5\u0391 (\u0392&#8217; 4005). \u0395\u03ac\u03bd \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac, \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 20% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink57\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf 38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink58\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><em style=\"box-sizing: border-box;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 2<\/em><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0399\u03b1\u03c4\u03c1\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0395\u03a3\u03a5, \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/1992 (\u03c0\u03b1\u03bb\u03b1\u03b9\u03cc\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2) \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1, \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 &#8211; \u03a4\u03a3\u0391\u03a5. \u0391\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac, \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u0395\u03a6\u039a\u0391. \u039c\u03ad\u03c7\u03c1\u03b9 31\/12\/2016, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03c9\u03b8\u03b5\u03af \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<br style=\"box-sizing: border-box;\">\u03b1. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<br style=\"box-sizing: border-box;\">\u03b2. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a4\u03a3\u0391\u03a5, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac188,30 \u03ba\u03b1\u03b9 \u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2 \u03cd\u03c8\u03bf\u03c5\u03c2 13,33%.<br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03b1\u03c0\u03cc 1\/1\/2017, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 13,33% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink59\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 5 (\u03c0\u03b1\u03c1. 2\u03b3<\/a>) \u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink60\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink61\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/25174\" class=\"anchorElem\" target=\"_blank\" id=\"extlink62\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">111482\/0092\/30.11.2016<\/a>&nbsp;\u039a\u03a5\u0391 (\u0392&#8217; 4005).<br style=\"box-sizing: border-box;\">\u0395\u03ac\u03bd \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac, \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 20% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink63\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf 38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink64\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><em style=\"box-sizing: border-box;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 3<\/em><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a6\u03b1\u03c1\u03bc\u03b1\u03ba\u03bf\u03c0\u03bf\u03b9\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/1992 (\u03c0\u03b1\u03bb\u03b1\u03b9\u03cc\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2) \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1, \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 &#8211; \u03a4\u03a3\u0391\u03a5. \u0391\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac, \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u0395\u03a6\u039a\u0391.<br style=\"box-sizing: border-box;\">\u039c\u03ad\u03c7\u03c1\u03b9 31\/12\/2016, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03c9\u03b8\u03b5\u03af \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<br style=\"box-sizing: border-box;\">\u03b1. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<br style=\"box-sizing: border-box;\">\u03b2. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a4\u03a3\u0391\u03a5, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac188,30 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03b1\u03c0\u03cc 1\/1\/2017, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 3,34% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b1\u03c0\u03cc 1\/1\/2017 (\u03bc\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 : 6,67% \u03b1\u03c0\u03cc 1\/1\/2018, 10,00% \u03b1\u03c0\u03cc 1\/1\/2019 \u03ba\u03b1\u03b9 13,33% \u03b1\u03c0\u03cc 1\/1\/2020), \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c3\u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink65\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 5 (\u03c0\u03b1\u03c1. 2\u03b3<\/a>) \u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink66\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink67\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/25174\" class=\"anchorElem\" target=\"_blank\" id=\"extlink68\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">111482\/0092\/30.11.2016<\/a>&nbsp;\u039a\u03a5\u0391 (\u0392&#8217; 4005).<br style=\"box-sizing: border-box;\">\u0395\u03ac\u03bd \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac, \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 20% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink69\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf 38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink70\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><em style=\"box-sizing: border-box;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 4<\/em><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2, \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/1992 (\u03c0\u03b1\u03bb\u03b1\u03b9\u03cc\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2) \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1, \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 &#8211; \u03a4\u03bf\u03bc\u03ad\u03b1\u03c2 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd. \u0391\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac, \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u0395\u03a6\u039a\u0391.<br style=\"box-sizing: border-box;\">\u039c\u03ad\u03c7\u03c1\u03b9 31\/12\/2016, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03c9\u03b8\u03b5\u03af \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<br style=\"box-sizing: border-box;\">\u03b1. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac<br style=\"box-sizing: border-box;\">\u03b2. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 \u20ac61,66 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03b1\u03c0\u03cc 1\/1\/2017, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 3,34% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b1\u03c0\u03cc 1\/1\/2017 (\u03bc\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 : 6,67% \u03b1\u03c0\u03cc 1\/1\/2018, 10,00% \u03b1\u03c0\u03cc 1\/1\/2019 \u03ba\u03b1\u03b9 13,33% \u03b1\u03c0\u03cc 1\/1\/2020), \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink71\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 5 (\u03c0\u03b1\u03c1. 2\u03b3<\/a>) \u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink72\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink73\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/25174\" class=\"anchorElem\" target=\"_blank\" id=\"extlink74\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">111482\/0092\/30.11.2016<\/a>&nbsp;\u039a\u03a5\u0391 (\u0392&#8217; 4005).<br style=\"box-sizing: border-box;\">\u0395\u03ac\u03bd \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac, \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 20% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink75\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf 38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink76\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><em style=\"box-sizing: border-box;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 5<\/em><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u039c\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/1992 (\u03c0\u03b1\u03bb\u03b1\u03b9\u03cc\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2) \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\/1\/1993, \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 &#8211;&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/504\" class=\"anchorElem\" target=\"_blank\" id=\"extlink77\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03a4\u03a3\u039c\u0395\u0394\u0395&nbsp;<\/a>\u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf. \u0391\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac, \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u0395\u03a6\u039a\u0391. \u039c\u03ad\u03c7\u03c1\u03b9 31\/12\/2016, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03c9\u03b8\u03b5\u03af \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<br style=\"box-sizing: border-box;\">\u03b1. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a4\u03a3\u039c\u0395\u0394\u0395, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03ba\u03b1\u03b9 \u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 13,33%.<br style=\"box-sizing: border-box;\">\u03b2. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67%<br style=\"box-sizing: border-box;\">\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03b1\u03c0\u03cc 1\/1\/2017, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 13,33% \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink78\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 5 (\u03c0\u03b1\u03c1. 2\u03b3<\/a>) \u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink79\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink80\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/25174\" class=\"anchorElem\" target=\"_blank\" id=\"extlink81\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">111482\/0092\/30.11.2016<\/a>&nbsp;\u039a\u03a5\u0391 (\u0392&#8217; 4005).<br style=\"box-sizing: border-box;\">\u0395\u03ac\u03bd \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c7\u03af\u03c3\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink82\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf 38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink83\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><em style=\"box-sizing: border-box;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 6<\/em><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u039f\u03b4\u03bf\u03bd\u03c4\u03af\u03b1\u03c4\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5 \u0395\u03a3\u03a5, \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b1\u03c0\u03cc 1\/1\/1993 (\u03bd\u03ad\u03bf\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2) \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0395\u03a4\u0391\u0391 &#8211; \u03a4\u03a3\u0391\u03a5, \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03c2 \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03ba\u03b1\u03b9 \u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2 13,33%.<br style=\"box-sizing: border-box;\">\u0391\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac, \u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03bc\u03af\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03ad\u03c1 \u0395\u03a6\u039a\u0391, \u03cd\u03c8\u03bf\u03c5\u03c2 6,67% \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 13,33% \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 38 \u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink84\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\">\u0395\u03ac\u03bd \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bf\u03b4\u03bf\u03bd\u03c4\u03af\u03b1\u03c4\u03c1\u03bf \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2, \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 6,67% \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03b9 \u03c3\u03b5 3,33% \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b1\u03c0\u03cc 1\/1\/2017 (\u03bc\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 : 6,67% \u03b1\u03c0\u03cc 1\/1\/2018, 10,00% \u03b1\u03c0\u03cc 1\/1\/2019 \u03ba\u03b1\u03b9 13,33% \u03b1\u03c0\u03cc 1\/1\/2020), \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink85\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 5 (\u03c0\u03b1\u03c1. 2\u03b3<\/a>) \u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink86\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">38<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink87\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc.&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/25174\" class=\"anchorElem\" target=\"_blank\" id=\"extlink88\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">111482\/0092\/30.11.2016<\/a>&nbsp;\u039a\u03a5\u0391 (\u0392&#8217; 4005).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><u style=\"box-sizing: border-box;\">\u0392. \u0391\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2<\/u><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1. 3 \u03ba\u03b1\u03b9 4 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd \u03bc\u03ad\u03c1\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03bf\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink89\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 8<\/a>&nbsp;\u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink90\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">28<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink91\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>, \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae, \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03ad\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac, \u03b8\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b1\u03bd\u03b1\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7\u03c2 0,075% \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03af\u03b1 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03b9\u03b1\u03af\u03b1 \u03bc\u03bf\u03bd\u03ac\u03b4\u03b1 (1%) \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2. \u039f \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03bf\u03c5\u03bc\u03b5 \u03cc\u03c4\u03b9 \u03bf \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03c0\u03cc 1\/1\/2017 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391, \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03b8\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03b3\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03c3\u03b5 \u03c0\u03bf\u03b9\u03cc\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bd\u03c4\u03b1\u03c7\u03b8\u03ad\u03bd\u03c4\u03b5\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ae \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03b8\u03b1 \u03c0\u03c1\u03bf\u03c3\u03bc\u03b5\u03c4\u03c1\u03ae\u03c3\u03bf\u03c5\u03bd \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c5\u03c4\u03cc.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0391\u03c0\u03cc \u03c4\u03bf\u03bd \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1. 4 \u03ba\u03b1\u03b9 5 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5, \u03b4\u03b9\u03b1\u03ba\u03c1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03be\u03ae\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7\u03bd \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2:<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03b1) \u03bf\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/1992 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b1\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b4\u03cd\u03bf \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 (\u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/504\" class=\"anchorElem\" target=\"_blank\" id=\"extlink92\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03a4\u03a3\u039c\u0395\u0394\u0395&nbsp;<\/a>\u03ae \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u03a4\u03a3\u0391\u03a5), \u03b5\u03ac\u03bd \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bf\u03cd\u03bd \u03c3\u03b5 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf\u03c5 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b3\u03ae\u03c1\u03b1\u03c4\u03bf\u03c2 \u03ae \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2, \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016 \u03c3\u03c4\u03bf \u03c6\u03bf\u03c1\u03ad\u03b1 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ae \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03b5\u03bb\u03ad\u03b3\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03ac\u03bd \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf\u03c5 \u03c6\u03bf\u03c1\u03ad\u03b1.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><em style=\"box-sizing: border-box;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 7<\/em><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u039c\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03bc\u03b5 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u03c4\u03bf \u03a4\u03a3\u039c\u0395\u0394\u0395, \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b1\u03c0\u03cc 1\/1\/2017 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03bc\u03cc\u03bd\u03bf \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac (6,67% \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5, 13,33% \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7).<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u039f \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b5\u03c0\u03b9\u03bb\u03ad\u03b3\u03b5\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03bc\u03b5\u03c4\u03c1\u03ae\u03c3\u03b5\u03b9 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03c3\u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b7\u03b8\u03b5\u03af \u03bc\u03b5 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5. \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink93\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf 8<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink94\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391, \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/504\" class=\"anchorElem\" target=\"_blank\" id=\"extlink95\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03a4\u03a3\u039c\u0395\u0394\u0395&nbsp;<\/a>\u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0391\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b5\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03bc\u03b5\u03c4\u03c1\u03ae\u03c3\u03b5\u03b9 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03c3\u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03a4\u03a3\u039c\u0395\u0394\u0395, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b7\u03b8\u03b5\u03af \u03bc\u03b5 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03a3\u039c\u0395\u0394\u0395. \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink96\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 8<\/a>&nbsp;\u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink97\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">28<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink98\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>&nbsp;\u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/504\" class=\"anchorElem\" target=\"_blank\" id=\"extlink99\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03a4\u03a3\u039c\u0395\u0394\u0395&nbsp;<\/a>\u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391, \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink100\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03c0\u03b1\u03c1. 4 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 17<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink101\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03b2) \u03bf\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/1992 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b1\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b4\u03cd\u03bf \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 (\u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/504\" class=\"anchorElem\" target=\"_blank\" id=\"extlink102\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03a4\u03a3\u039c\u0395\u0394\u0395&nbsp;<\/a>\u03ae \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u03a4\u03a3\u0391\u03a5), \u03b5\u03ac\u03bd \u03c0\u03c1\u03bf\u03b2\u03bf\u03cd\u03bd \u03c3\u03b5 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf\u03c5 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b3\u03ae\u03c1\u03b1\u03c4\u03bf\u03c2 \u03ae \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2, \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink103\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 8<\/a>&nbsp;\u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink104\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">28<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink105\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>. \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03ac\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03ae\u03c8\u03b7\u03c2 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03b3\u03ae\u03c1\u03b1\u03c4\u03bf\u03c2 \u03ae \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03c0\u03bb\u03bf\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 (67\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 20 \u03ad\u03c4\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ae 16 \u03ad\u03c4\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03ba\u03b1\u03c4\u03ac 50% \u03ae \u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03b1\u03bd\u03ac \u03c6\u03bf\u03c1\u03ad\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03ae\u03c8\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c4\u03b1\u03c5\u03c4\u03cc\u03c7\u03c1\u03bf\u03bd\u03b7\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03ae 12 \u03ad\u03c4\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03bb\u03cc\u03b3\u03c9 \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2).<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03ac\u03bd \u03b4\u03b5\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03ae\u03c8\u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03ac\u03bd \u03c4\u03b1 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03ae\u03c8\u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016, \u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bd\u03b1 \u03bc\u03b7\u03bd \u03c0\u03c1\u03bf\u03b2\u03bf\u03cd\u03bd \u03c3\u03b5 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03c0\u03cc 1-1-2017, \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03cc\u03bc\u03c9\u03c2 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03bf\u03c5\u03bc\u03b5 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03ae\u03c8\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b3\u03ae\u03c1\u03b1\u03c4\u03bf\u03c2 \u03ae \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03c9\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2. \u03a3\u03b5 \u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\"><span style=\"box-sizing: border-box; font-weight: 700;\"><em style=\"box-sizing: border-box;\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 8<\/em><\/span><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u039c\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03bc\u03b5 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u03c4\u03bf \u03a4\u03a3\u039c\u0395\u0394\u0395, \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b1\u03c0\u03cc 1\/1\/2017 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac (6,67% \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5, 13,33% \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7) \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03cd\u03c8\u03bf\u03c5\u03c2 20%.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0395\u03ac\u03bd \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03ad\u03c7\u03b5\u03b9 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c4\u03cc\u03c3\u03bf \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03cc\u03c3\u03bf \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03a4\u03a3\u039c\u0395\u0394\u0395, \u03c4\u03cc\u03c4\u03b5 \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b4\u03cd\u03bf \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink106\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 8<\/a>&nbsp;\u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink107\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">28<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink108\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>:<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03b1. \u03b7 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b8\u03b1 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016 \u03c3\u03b5 \u03ad\u03bd\u03b1\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b4\u03cd\u03bf \u03c0\u03c1\u03bf\u03b3\u03b5\u03bd\u03ad\u03c3\u03c4\u03b5\u03c1\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 (\u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ae \u03a4\u03a3\u039c\u0395\u0394\u0395) \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u03c7\u03c1\u03cc\u03bd\u03bf \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03b1\u03c0\u03cc 1\/1\/2017.<br style=\"box-sizing: border-box;\"><\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\">\u03b2. \u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b8\u03b1 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016 \u03c3\u03c4\u03bf\u03bd \u03ad\u03c4\u03b5\u03c1\u03bf \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b4\u03cd\u03bf \u03c0\u03c1\u03bf\u03b3\u03b5\u03bd\u03ad\u03c3\u03c4\u03b5\u03c1\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 (\u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ae \u03a4\u03a3\u039c\u0395\u0394\u0395) \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03b1\u03c0\u03cc 1\/1\/2017.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u0391\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b1, \u03b5\u03ac\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03b5\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bd\u03cc\u03c2 \u03bc\u03cc\u03bd\u03bf \u03c6\u03bf\u03c1\u03ad\u03b1 (\u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5), \u03bf \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03bc\u03af\u03b1 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03b1\u03c0\u03cc 1\/1\/2017, \u03b5\u03bd\u03ce \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/504\" class=\"anchorElem\" target=\"_blank\" id=\"extlink109\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03a4\u03a3\u039c\u0395\u0394\u0395&nbsp;<\/a>\u03bc\u03ad\u03c7\u03c1\u03b9 31\/12\/2016 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03b1\u03c0\u03cc 1\/1\/2017 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03b3) \u03bf\u03b9 \u03b1\u03c0\u03cc 1\/1\/1993 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink110\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/237\" class=\"anchorElem\" target=\"_blank\" id=\"extlink111\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">2084\/1992<\/a>, \u03cc\u03c0\u03c9\u03c2 \u03af\u03c3\u03c7\u03c5\u03b5 \u03b5\u03af\u03c7\u03b1\u03bd \u03ad\u03bd\u03b1\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03ad\u03b1 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2, \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03bc\u03af\u03b1 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b1&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink112\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">\u03ac\u03c1\u03b8\u03c1\u03b1 8<\/a>&nbsp;\u03ba\u03b1\u03b9&nbsp;<a href=\"https:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription\" class=\"anchorElem\" target=\"_blank\" id=\"extlink113\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">28<\/a>&nbsp;\u03c4\u03bf\u03c5 \u03bd.<a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/751\" class=\"anchorElem\" target=\"_blank\" id=\"extlink114\" style=\"box-sizing: border-box; background-color: transparent; color: rgb(51, 122, 183);\">4387\/2016<\/a>.<br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b1\u03bd \u03c5\u03c0\u03b1\u03c7\u03b8\u03b5\u03af \u03c3\u03b5 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7, \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c3\u03c5\u03bd\u03b5\u03c7\u03af\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b3\u03ae\u03c1\u03b1\u03c4\u03bf\u03c2 \u03ae \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2. \u0395\u03ac\u03bd \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b1\u03c5\u03c4\u03ac \u03b4\u03b9\u03b1\u03ba\u03cc\u03c8\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03c9\u03b8\u03b5\u03af \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1, \u03c4\u03cc\u03c4\u03b5 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c0\u03c1\u03b9\u03bd \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 1\/1\/2017 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5.<\/p>\n<p style=\"box-sizing: border-box; margin-right: 0px; margin-bottom: 15px; margin-left: 0px;\"><br style=\"box-sizing: border-box;\"><br style=\"box-sizing: border-box;\">\u03a0\u03b7\u03b3\u03ae: Taxheaven<span style=\"color: rgb(45, 45, 45); font-family: Merriweather, sans-serif;\">[\/expander_maker]<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<div data-animation=\"no-animation\" data-icons-animation=\"no-animation\" data-overlay=\"\" data-change-size=\"\" data-button-size=\"0.7\" style=\"font-size:0.7em!important;display:none;\" class=\"supsystic-social-sharing supsystic-social-sharing-package-flat supsystic-social-sharing-content supsystic-social-sharing-content-align-left\" data-text=\"\"><a data-networks=\"[]\" class=\"social-sharing-button sharer-flat sharer-flat-1 counter-arrowed facebook\" target=\"_blank\" title=\"Facebook\" href=\"http:\/\/www.facebook.com\/sharer.php?u=https%3A%2F%2Fbestinsurance.gr%2Fa1%2Farchives%2F13092\" data-main-href=\"http:\/\/www.facebook.com\/sharer.php?u={url}\" data-nid=\"1\" data-name=\"\" data-pid=\"1\" data-post-id=\"13092\" 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data-url=\"https:\/\/bestinsurance.gr\/a1\/wp-admin\/admin-ajax.php\" rel=\"nofollow\" data-mailto=\"\"><i class=\"fa-ssbs fa-ssbs-fw fa-ssbs-twitter\"><\/i><div class=\"counter-wrap arrowed\"><span class=\"counter\">0<\/span><\/div><\/a><\/div><p>15 \u03b5\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 &#8211; \u03b1\u03c0\u03b1\u03bd\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c4\u03c9\u03bd \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd.\u039c\u03b9\u03b1 \u03c3\u03cd\u03bd\u03bf\u03c8\u03b7 \u03c4\u03c9\u03bd \u03cc\u03c3\u03c9\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03ce\u03c1\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b3\u03af\u03bd\u03b5\u03b9 \u03b3\u03bd\u03c9\u03c3\u03c4\u03ac \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03a5\u03c0o\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03b1\u03c0\u03cc 1.1.2017, \u03ba\u03ac\u03bd\u03b5\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ae \u03bf\u03bc\u03ac\u03b4\u03b1 \u03c4\u03bf\u03c5 taxheaven. \u03a3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03ae \u03c4\u03bf \u03b1\u03c1\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c4\u03b7\u03bd \u03a4\u03c1\u03af\u03c4\u03b7 \u03b1\u03bd\u03b1\u03bc\u03ad\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b1 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\u03ba\u03b1\u03b8\u03ce\u03c2<\/p>\n","protected":false},"author":1,"featured_media":13083,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[2],"tags":[],"class_list":["post-13092","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2"],"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/posts\/13092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/comments?post=13092"}],"version-history":[{"count":1,"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/posts\/13092\/revisions"}],"predecessor-version":[{"id":13093,"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/posts\/13092\/revisions\/13093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/media\/13083"}],"wp:attachment":[{"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/media?parent=13092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/categories?post=13092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestinsurance.gr\/a1\/wp-json\/wp\/v2\/tags?post=13092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}