{"id":9517,"date":"2024-11-29T09:01:18","date_gmt":"2024-11-29T09:01:18","guid":{"rendered":"https:\/\/zanteaccountants.com\/?p=9517"},"modified":"2024-11-29T09:20:30","modified_gmt":"2024-11-29T09:20:30","slug":"1","status":"publish","type":"post","link":"https:\/\/zanteaccountants.com\/index.php\/2024\/11\/29\/1\/","title":{"rendered":"M\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u2013 B\u2019 \u03bc\u03ad\u03c1\u03bf\u03c2"},"content":{"rendered":"\n<p><strong><em>\u03c4\u03bf\u03c5 \u0393\u03b9\u03ce\u03c1\u03b3\u03bf\u03c5 \u0394\u03b1\u03bb\u03b9\u03ac\u03bd\u03b7*<br><\/em><\/strong><\/p>\n\n\n\n<p><strong><em>\u03a3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1 \u03bc\u03b5\u03bb\u03ad\u03c4\u03b7 \u03b5\u03be\u03b5\u03c4\u03ac\u03b6\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b9\u03c2 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\u03bc\u03b5 \u03b5\u03c0\u03b9\u03c6\u03cd\u03bb\u03b1\u03be\u03b7 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03ad\u03c9\u03c2 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5):<\/p>\n\n\n\n<p>\u00ab<em>\u0386\u03c1\u03b8\u03c1\u03bf 12. \u039c\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2<\/em><em>\u2013 \u039a\u03b5\u03af\u03bc\u03b5\u03bd\u03bf \u03bd\u03cc\u03bc\u03bf\u03c5<\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>\u03a4\u03bf \u03a8\u03b7\u03c6\u03b9\u03b1\u03ba\u03cc \u03a4\u03ad\u03bb\u03bf\u03c2 \u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2.<br>2. \u03a9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2, \u03bd\u03bf\u03b5\u03af\u03c4\u03b1\u03b9:<br>\u03b1) \u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b5\u03be \u03b5\u03c0\u03b1\u03c7\u03b8\u03bf\u03cd\u03c2 \u03b1\u03b9\u03c4\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c9\u03c2 \u03c3\u03c5\u03bd\u03cc\u03bb\u03bf\u03c5, \u03bc\u03ad\u03c1\u03bf\u03c5\u03c2, \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5 \u03ae \u03c4\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5 \u03b1\u03c5\u03c4\u03ae\u03c2,<\/em><\/li>\n<\/ol>\n\n\n\n<p><em>\u03b2) \u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b5\u03be \u03b5\u03c0\u03b1\u03c7\u03b8\u03bf\u03cd\u03c2 \u03b1\u03b9\u03c4\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b7\u03b3\u03ce\u03bd, \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd, \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bc\u03bf\u03c4\u03bf\u03c3\u03c5\u03ba\u03bb\u03b5\u03c4\u03ce\u03bd \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03bc\u03b1\u03b6\u03af \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ac\u03b4\u03b5\u03b9\u03b1 \u03ba\u03c5\u03ba\u03bb\u03bf\u03c6\u03bf\u03c1\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c4\u03bf\u03c4\u03b5\u03bb\u03ce\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ae \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd.<br>3. \u03a4\u03bf \u03a8\u03b7\u03c6\u03b9\u03b1\u03ba\u03cc \u03a4\u03ad\u03bb\u03bf\u03c2 \u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03b4\u03cd\u03bf \u03ba\u03cc\u03bc\u03bc\u03b1 \u03c3\u03b1\u03c1\u03ac\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (2,40%) \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c4\u03b9\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03ba\u03b1\u03b8\u03b1\u03c1\u03ae\u03c2 \u03b8\u03ad\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03bc\u03ad\u03c1\u03bf\u03c5\u03c2, \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5 \u03ae \u03c4\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5 \u03b1\u03c5\u03c4\u03ae\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b1\u03c5\u03c4\u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b7 \u03c4\u03bf\u03c5 \u03c4\u03b9\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2.<br>4. \u03a4\u03bf \u03a8\u03b7\u03c6\u03b9\u03b1\u03ba\u03cc \u03a4\u03ad\u03bb\u03bf\u03c2 \u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2:<br>\u03b1) \u03b1\u03c0\u03cc \u03c7\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03b9\u03c4\u03af\u03b1,<\/em><\/p>\n\n\n\n<p><em>\u03b2) \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03c4\u2019 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd:<br>\u03b2\u03b1) \u03c4\u03bf\u03c5 \u03bd.\u03b4.<\/em><a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/334\"><em>1297\/1972<\/em><\/a><em>(\u0391\u2019 217), \u03c0\u03b5\u03c1\u03af \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03ba\u03b9\u03bd\u03ae\u03c4\u03c1\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u03ae \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c3\u03c4\u03cc\u03c7\u03bf \u03c4\u03b7 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03bc\u03b5\u03b3\u03ac\u03bb\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bc\u03bf\u03bd\u03ac\u03b4\u03c9\u03bd,<\/em><\/p>\n\n\n\n<p><em>\u03b2\u03b2) \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 1 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 4 \u03c4\u03bf\u03c5 \u03bd.<\/em><a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/86\"><em>2166\/1993<\/em><\/a><em>(\u0391\u2019 137), \u03c0\u03b5\u03c1\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd,<br>\u03b2\u03b3) \u03c4\u03bf\u03c5 \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u0391\u2019 \u03c4\u03bf\u03c5 \u03bd.<\/em><a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/97\"><em>2578\/1998<\/em><\/a><em>(\u0391\u2019 30), \u03c0\u03b5\u03c1\u03af \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03c9\u03bd, \u03b4\u03b9\u03b1\u03c3\u03c0\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba.\u03bb\u03c0. \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2,<\/em><\/p>\n\n\n\n<p><em>\u03b2\u03b4) \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 52 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 56 \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 (\u039a.\u03a6.\u0395., \u03bd.<\/em><a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/528\"><em>4172\/2013<\/em><\/a><em>, \u0391\u2019 167), \u03c0\u03b5\u03c1\u03af \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03ba\u03bb\u03ac\u03b4\u03c9\u03bd \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03c9\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03c9\u03bd,<\/em><\/p>\n\n\n\n<p><em>\u03b2\u03b5) \u03c4\u03bf\u03c5<\/em><a href=\"https:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/4438\/year\/2016\/article\/61\"><em>\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 61<\/em><\/a><em>\u03c4\u03bf\u03c5 \u03bd.<\/em><a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/786\"><em>4438\/2016<\/em><\/a><em>(\u0391\u2019 220), \u03c0\u03b5\u03c1\u03af \u03ba\u03b9\u03bd\u03ae\u03c4\u03c1\u03c9\u03bd \u03b3\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c4\u03bf\u03bd \u039a.\u03a6.\u0395.,<\/em><\/p>\n\n\n\n<p><em>\u03b2\u03c3\u03c4) \u03c4\u03bf\u03c5<\/em><a href=\"https:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/2515\/year\/1997\/article\/16\"><em>\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 16<\/em><\/a><em>\u03c4\u03bf\u03c5 \u03bd.<\/em><a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/3\"><em>2515\/1997<\/em><\/a><em>(\u0391\u2019 154), \u03c0\u03b5\u03c1\u03af \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03b9\u03b4\u03c1\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd, \u03ba\u03b1\u03b9<\/em><\/p>\n\n\n\n<p><em>\u03b2\u03b6) \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 1 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 5 \u03c4\u03bf\u03c5 \u03bd.<\/em><a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/1129\"><em>4935\/2022<\/em><\/a><em>(\u0391\u2019 103), \u03c0\u03b5\u03c1\u03af \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c6\u03cc\u03c1\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd, \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2.<\/em><\/p>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li><em>\u0391\u03bd \u03b4\u03b5\u03bd \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b5\u03af\u03c4\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03bf\u03bd\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ce\u03bd\u03c4\u03bf\u03c2 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7, \u03bc\u03b5 \u03c4\u03bf \u03a8\u03b7\u03c6\u03b9\u03b1\u03ba\u03cc \u03a4\u03ad\u03bb\u03bf\u03c2 \u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03c9\u03bd<\/em>\u00bb.<\/li>\n<\/ol>\n\n\n\n<p>\u03a3\u03b7\u03bc\u03b5\u03af\u03c9\u03c3\u03b7: \u0397 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03c4\u03c9\u03bd \u0399\u03a7 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b7\u03b3\u03ce\u03bd \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03bf \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c9\u03c1\u03af\u03c2 \u03a6\u03a0\u0391 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c4\u03ad\u03bb\u03bf\u03c2 \u03c0\u03bb\u03b7\u03bd \u03b1\u03c5\u03c4\u03bf\u03cd \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7&nbsp; \u03a3\u03c5\u03b3\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd.<\/p>\n\n\n\n<p>\u03b2. \u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03c7\u03b1\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03b9\u03c4\u03af\u03b1<\/p>\n\n\n\n<p>\u0397 \u03c0\u03c1\u03ac\u03be\u03b7 \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03a6\u03a0\u0391 \u03ba\u03b1\u03b9 \u03c7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03cc\u03c1\u03bf \u03b4\u03c9\u03c1\u03b5\u03ac\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03bd. 2961\/2001.<\/p>\n\n\n\n<p>\u03a3\u03c4\u03bf \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03bf \u03bc\u03ad\u03c1\u03bf\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03bc\u03b5\u03bb\u03ad\u03c4\u03b7\u03c2 (\u039c\u03ad\u03c1\u03bf\u03c2 \u0393\u2019) \u03b8\u03b1 \u03b1\u03bd\u03b1\u03c0\u03c4\u03cd\u03be\u03bf\u03c5\u03bc\u03b5 \u03c4\u03bf \u03b8\u03ad\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c0\u03bb\u03b5\u03c5\u03c1\u03ac\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2.<\/p>\n\n\n\n<p>\u03a0\u0397\u0393\u0397: artion.gr<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u03c4\u03bf\u03c5 \u0393\u03b9\u03ce\u03c1\u03b3\u03bf\u03c5 \u0394\u03b1\u03bb\u03b9\u03ac\u03bd\u03b7* \u03a3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1 \u03bc\u03b5\u03bb\u03ad\u03c4\u03b7 \u03b5\u03be\u03b5\u03c4\u03ac\u03b6\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2 \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03b4\u03c9\u03c1\u03b5\u03ac\/\u03b3\u03bf\u03bd\u03b9\u03ba\u03ae \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03b5\u03c0\u03b1\u03c7\u03b8\u03ae \u03b1\u03b9\u03c4\u03af\u03b1 \u03ba\u03b1\u03b9<\/p>\n","protected":false},"author":1,"featured_media":9518,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9517","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/posts\/9517","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/comments?post=9517"}],"version-history":[{"count":2,"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/posts\/9517\/revisions"}],"predecessor-version":[{"id":9520,"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/posts\/9517\/revisions\/9520"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/media\/9518"}],"wp:attachment":[{"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/media?parent=9517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/categories?post=9517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zanteaccountants.com\/index.php\/wp-json\/wp\/v2\/tags?post=9517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}