{"id":1578,"date":"2023-03-10T15:30:16","date_gmt":"2023-03-10T15:30:16","guid":{"rendered":"https:\/\/ependyseis.com.gr\/?p=1578"},"modified":"2023-03-30T19:12:45","modified_gmt":"2023-03-30T19:12:45","slug":"e%cf%81%ce%b3%ce%b1%ce%bb%ce%b5%ce%b9%ce%bf%ce%b8%ce%b7%ce%ba%ce%b7-%ce%b5%cf%80%ce%b9%cf%87%ce%b5%ce%b9%cf%81%ce%b7%ce%bc%ce%b1%cf%84%ce%b9%ce%ba%ce%bf%cf%84%ce%b7%cf%84%ce%b1%cf%83-%ce%b5%ce%bc-2","status":"publish","type":"post","link":"https:\/\/ependyseis.com.gr\/?p=1578","title":{"rendered":"\u03a0\u03a1\u0391\u03a3\u0399\u039d\u039f\u03a3 \u039c\u0395\u03a4\u0391\u03a3\u03a7\u0397\u039c\u0391\u03a4\u0399\u03a3\u039c\u039f\u03a3 \u039c\u039c\u0395"},"content":{"rendered":"<h1><span style=\"color: #000080;\"><strong>\u00ab\u03a0\u03a1\u0391\u03a3\u0399\u039d\u039f\u03a3 \u039c\u0395\u03a4\u0391\u03a3\u03a7\u0397\u039c\u0391\u03a4\u0399\u03a3\u039c\u039f\u03a3 \u039c\u039c\u0395\u00bb<\/strong><\/span><\/h1>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">(\u03a0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7 \u0391\u03a0: 1260\/06.03.23)<\/span><\/strong><\/h3>\n<p style=\"text-align: center;\"><span style=\"color: #000080;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1580\" src=\"https:\/\/ependyseis.com.gr\/wp-content\/uploads\/2023\/03\/\u039b\u0395\u0396\u0391\u039d\u03a4\u0391.png\" alt=\"\" width=\"270\" height=\"195\" \/><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0397 \u0394\u03c1\u03ac\u03c3\u03b7 \u03b1\u03c6\u03bf\u03c1\u03ac \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03ac \u03c3\u03c7\u03ad\u03b4\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03c3\u03c4\u03bf\u03c7\u03b5\u03cd\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7\u03bd \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7 \u03c3\u03c5\u03b3\u03c7\u03c1\u03cc\u03bd\u03c9\u03bd \u03c4\u03b5\u03c7\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd, \u03c3\u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03b2\u03ac\u03b8\u03bc\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd &#8211; \u03c0\u03b1\u03c1\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd, \u03c0\u03c1\u03b9\u03bc\u03bf\u03b4\u03bf\u03c4\u03ce\u03bd\u03c4\u03b1\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b5\u03c2 \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03b5\u03c2 \u03c4\u03b5\u03c7\u03bd\u03bf\u03bb\u03bf\u03b3\u03af\u03b5\u03c2, \u03c5\u03c0\u03bf\u03b4\u03bf\u03bc\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b2\u03ad\u03bb\u03c4\u03b9\u03c3\u03c4\u03b5\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c3\u03b5 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03b1\u03ba\u03ae\u03c2 \u03b1\u03bd\u03b1\u03b2\u03ac\u03b8\u03bc\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03c5\u03ba\u03bb\u03b9\u03ba\u03ae\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03af\u03b1\u03c2.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong><span style=\"text-decoration: underline;\">\u03a0\u03a1\u039f\u03ab\u03a0\u039f\u039b\u039f\u0393\u0399\u03a3\u039c\u038c\u03a3\u00a0 \u0394\u03a1\u0391\u03a3\u0397\u03a3 : 300.000.000 \u20ac<\/span><br \/>\n<\/strong><\/span><\/h2>\n<table width=\"455\">\n<tbody>\n<tr>\n<td style=\"width: 318.917px;\"><span style=\"color: #000080;\"><strong>\u03a0\u0395\u03a1\u0399\u03a6\u0395\u03a1\u0395\u0399\u0395\u03a3<\/strong><\/span><\/td>\n<td style=\"width: 122.083px;\"><span style=\"color: #000080;\"><strong>\u03a0\/\u03a5 (\u20ac)<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 318.917px;\"><span style=\"color: #000080;\"><strong>\u039b\u0399\u0393\u039f\u03a4\u0395\u03a1\u039f \u0391\u039d\u0395\u03a0\u03a4\u03a5\u0393\u039c\u0395\u039d\u0395\u03a3<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000080;\">\u0392\u03cc\u03c1\u03b5\u03b9\u03bf \u0391\u03b9\u03b3\u03b1\u03af\u03bf, \u0391\u03bd\u03b1\u03c4\u03bf\u03bb\u03b9\u03ba\u03ae \u039c\u03b1\u03ba\u03b5\u03b4\u03bf\u03bd\u03af\u03b1 &#8211; \u0398\u03c1\u03ac\u03ba\u03b7, \u039a\u03b5\u03bd\u03c4\u03c1\u03b9\u03ba\u03ae \u039c\u03b1\u03ba\u03b5\u03b4\u03bf\u03bd\u03af\u03b1, \u0389\u03c0\u03b5\u03b9\u03c1\u03bf\u03c2, \u0398\u03b5\u03c3\u03c3\u03b1\u03bb\u03af\u03b1, \u0394\u03c5\u03c4\u03b9\u03ba\u03ae \u0395\u03bb\u03bb\u03ac\u03b4\u03b1, \u039a\u03c1\u03ae\u03c4\u03b7, \u0394\u03c5\u03c4\u03b9\u03ba\u03ae \u039c\u03b1\u03ba\u03b5\u03b4\u03bf\u03bd\u03af\u03b1, \u0399\u03cc\u03bd\u03b9\u03b1 \u039d\u03b7\u03c3\u03b9\u03ac, \u03a3\u03c4\u03b5\u03c1\u03b5\u03ac \u0395\u03bb\u03bb\u03ac\u03b4\u03b1, \u03a0\u03b5\u03bb\u03bf\u03c0\u03cc\u03bd\u03bd\u03b7\u03c3\u03bf\u03c2<\/span><\/p>\n<p>&nbsp;<\/td>\n<td style=\"width: 122.083px;\"><span style=\"color: #000080;\">234.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 318.917px;\"><span style=\"color: #000080;\"><strong>\u03a3\u0395 \u039c\u0395\u03a4\u0391\u0392\u0391\u03a3\u0397<\/strong><\/span><\/p>\n<p><span style=\"color: #000080;\">\u0391\u03c4\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u039d\u03cc\u03c4\u03b9\u03bf \u0391\u03b9\u03b3\u03b1\u03af\u03bf<\/span><\/td>\n<td style=\"width: 122.083px;\"><span style=\"color: #000080;\">66.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 318.917px;\"><span style=\"color: #000080;\"><strong>\u03a3\u03a5\u039d\u039f\u039b\u039f<\/strong><\/span><\/td>\n<td style=\"width: 122.083px;\"><span style=\"color: #000080;\"><strong>300.000.000<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>\u00a0<\/strong><\/span><\/h3>\n<h2 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #000080; text-decoration: underline;\"><strong>\u03a0\/\u03a5 \u0395\u03a0\u0395\u039d\u0394\u03a5\u03a4\u0399\u039a\u039f\u03a5 \u03a3\u03a7\u0395\u0394\u0399\u039f\u03a5 \u039a\u0391\u0399 \u0395\u03a0\u0399\u0394\u039f\u03a4\u0397\u03a3\u0397<\/strong><\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0395\u03c0\u03b9\u03b4\u03bf\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03b1\u03c0\u03cc<strong> 200.001\u20ac \u03ad\u03c9\u03c2 1.000.000\u20ac.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>\u0391. \u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u0391\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 <\/strong><strong>\u03c3\u03c4\u03bf <span style=\"color: #800000;\">\u039a\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 <\/span><\/strong><span style=\"color: #800000;\"><strong>De Minimis (\u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u0395.\u0395. 1407\/2013)<\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0395\u03c0\u03b9\u03b4\u03bf\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 <strong>40% <\/strong>\u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03c9\u03bd \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03af\u03bd\u03b5\u03c4\u03b1\u03b9<strong> \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 10%, <\/strong>\u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03bf\u03cd\u03bd \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 <strong><span style=\"color: #267806;\">\u00ab\u03a0\u03c1\u03ac\u03c3\u03b9\u03bd\u03b7\u03c2 \u039c\u03b5\u03c4\u03ac\u03b2\u03b1\u03c3\u03b7\u03c2\u00bb GREEN<\/span> \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 20%<\/strong> \u03c4\u03bf\u03c5 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ac \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2<strong> De Minimis<\/strong> \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03c3\u03c4\u03bf \u03c0\u03b1\u03c1\u03b5\u03bb\u03b8\u03cc\u03bd \u03b7 <strong><u>\u03b5\u03bd\u03b9\u03b1\u03af\u03b1<\/u><\/strong> \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7, \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7 \u0394\u03c1\u03ac\u03c3\u03b7, <strong>\u03b4\u03b5\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 200.000\u20ac<\/strong> (\u03ae 100.000\u20ac \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03c9\u03bd \u03bf\u03b4\u03b9\u03ba\u03ce\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03c1\u03af\u03c4\u03c9\u03bd)<strong> \u03c3\u03b5 \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf 3 \u03b5\u03c4\u03ce\u03bd<\/strong>, \u03c4\u03c1\u03ad\u03c7\u03bf\u03bd \u03ad\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c7\u03c1\u03cc\u03bd\u03bf \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03bd\u03bd\u03cc\u03bc\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>\u0392. \u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u0391\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf <\/strong><strong><span style=\"color: #800000;\">\u0393.\u0391.\u039a. (\u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u0395.\u0395. 651\/2014)<\/span> <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>\u0395\u03c0\u03b9\u03b4\u03bf\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 40% <\/strong>\u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03c9\u03bd \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0391\u03c4\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b4\u03bf\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac, \u03ba\u03b1\u03b9 \u03b4\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 10%, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03bf\u03cd\u03bd \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 <span style=\"color: #267806;\"><strong>\u00ab\u03a0\u03c1\u03ac\u03c3\u03b9\u03bd\u03b7\u03c2 \u039c\u03b5\u03c4\u03ac\u03b2\u03b1\u03c3\u03b7\u03c2\u00bb GREEN<\/strong><\/span> <strong>\u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 20%<\/strong> \u03c4\u03bf\u03c5 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ac \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\"><span style=\"color: #000080; text-decoration: underline;\">\u0394\u0399\u039a\u0391\u0399\u039f\u03a5\u03a7\u039f\u0399 \u0394\u03a1\u0391\u03a3\u0397\u03a3<\/span><\/span><br \/>\n<\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c4\u03b7\u03c2 \u0394\u03c1\u03ac\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03b5\u03c2 \u03bc\u03b9\u03ba\u03c1\u03bf\u03bc\u03b5\u03c3\u03b1\u03af\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 <u>\u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2<\/u> \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd <u>\u03c3\u03c9\u03c1\u03b5\u03c5\u03c4\u03b9\u03ba\u03ac<\/u> \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1:<\/span><\/p>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0388\u03c7\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd <strong>1 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03ba\u03bb\u03b5\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7 \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03c7\u03c1\u03ae\u03c3\u03b7<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 (\u039a\u03cd\u03c1\u03b9\u03bf\u03c2 \u03ae \u03bc\u03b5 \u03c4\u03b1 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1) \u03c3\u03b5 1 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf \u039a\u0391\u0394.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>\u0388\u03c7\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 3 \u0395\u039c\u0395<\/strong> \u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03b7\u03bc\u03b5\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u039f \u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 <strong>\u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03b4\u03b9\u03c0\u03bb\u03ac\u03c3\u03b9\u03bf \u03c4\u03bf\u03c5 \u03c5\u03c8\u03b7\u03bb\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5 \u03ba\u03cd\u03ba\u03bb\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd<\/strong> <strong>\u03c0\u03bf\u03c5 \u03b5\u03c0\u03b5\u03c4\u03b5\u03cd\u03c7\u03b8\u03b7 \u03c3\u03b5 \u03bc\u03af\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 3 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2, \u03ba\u03bb\u03b5\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2.<\/strong><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03ba\u03c1\u03ac\u03c4\u03b5\u03b9\u03b1<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u03a5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03bc\u03b9\u03b1 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b1\u03bd\u03ac \u0391\u03a6\u039c \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1 \u0394\u03c1\u03ac\u03c3\u03b7.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0395\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b5\u03af\u03c4\u03b5 \u03bc\u03cc\u03bd\u03bf \u03c3\u03c4\u03b7 \u00ab\u0394\u03c1\u03ac\u03c3\u03b7 1 &#8211; \u00ab\u03a0\u03c1\u03ac\u03c3\u03b9\u03bd\u03bf\u03c2 \u039c\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03cc\u03c2 \u039c\u039c\u0395\u00bb, \u03b5\u03af\u03c4\u03b5 \u03bc\u03cc\u03bd\u03bf \u03c3\u03c4\u03b7 \u00ab\u0394\u03c1\u03ac\u03c3\u03b7 2 &#8211; \u00ab\u03a0\u03c1\u03ac\u03c3\u03b9\u03bd\u03b7 \u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae \u0395\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u039c\u039c\u0395\u00bb.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0394\u03b7\u03bb\u03ce\u03bd\u03bf\u03c5\u03bd \u03c9\u03c2 \u03c4\u03cc\u03c0\u03bf\/\u03c4\u03cc\u03c0\u03bf\u03c5\u03c2 \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2, \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03bc\u03af\u03b1 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1\u03c2.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0394\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b3\u03af\u03bd\u03b5\u03b9 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03cc \u03c3\u03c7\u03ad\u03b4\u03b9\u03bf \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03bd \u03bd\u03cc\u03bc\u03b9\u03bc\u03b1 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03bf \u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03bf \u03b1\u03b4\u03b5\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b7 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c3\u03ba\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03ac \u03c4\u03bf\u03c5\u03c2.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03bd \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03bc\u03af\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03bc\u03bf\u03c1\u03c6\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd: [\u0391\u0395, \u0395\u03a0\u0395, \u039f\u0395, \u0395\u0395, \u0399\u039a\u0395, \u0391\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae \u0395\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 (\u03bc\u03cc\u03bd\u03bf \u03cc\u03c3\u03bf\u03b9 \u03b5\u03c0\u03b9\u03bb\u03ad\u03b3\u03bf\u03c5\u03bd \u03c4\u03bf \u039a\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 De Minimis), \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae \u03a3\u03c5\u03bd\u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u0395\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u039d. 4430\/2016, \u03a3\u03c5\u03bd\u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2, \u039d\u0395\u03a0\u0391] \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c1\u03bf\u03cd\u03bd \u03b1\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ac \u03ae \u03b4\u03b9\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ac \u03b2\u03b9\u03b2\u03bb\u03af\u03b1.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0394\u03b5\u03bd \u03b2\u03c1\u03af\u03c3\u03ba\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c5\u03c0\u03cc <strong>\u03c0\u03c4\u03ce\u03c7\u03b5\u03c5\u03c3\u03b7,<\/strong> \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03ae \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03ae \u03bd\u03b1 \u03bc\u03b7\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03b9 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03b5\u03be\u03c5\u03b3\u03af\u03b1\u03bd\u03c3\u03b7\u03c2 \u03bf\u03b9 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03ad\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u039d\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2. \u03a5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae\u03c2 \u03b5\u03af\u03c4\u03b5 \u03c4\u03bf\u03c5 <strong>\u039a\u03b1\u03bd. \u0395\u0395 651\/2014 (\u0393.\u0391.\u039a.),<\/strong> <strong>\u03b5\u03af\u03c4\u03b5 \u03c4\u03bf\u03c5 \u039a\u03b1\u03bd. \u0395\u0395 1407\/2013 (De Minimis).<\/strong> \u0397 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03bf\u03c2 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03c3\u03b5 \u03bc\u03b5\u03c4\u03b1\u03b3\u03b5\u03bd\u03ad\u03c3\u03c4\u03b5\u03c1\u03bf \u03c3\u03c4\u03ac\u03b4\u03b9\u03bf.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u039d\u03b1 \u03bc\u03b7\u03bd \u03b5\u03ba\u03ba\u03c1\u03b5\u03bc\u03b5\u03af \u03c3\u03b5 \u03b2\u03ac\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bd\u03ac\u03ba\u03c4\u03b7\u03c3\u03b7 \u03ba\u03c1\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0394\u03b5\u03c3\u03bc\u03b5\u03cd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b4\u03b5\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03b7\u03b8\u03b5\u03af, \u03b5\u03bd\u03c4\u03b1\u03c7\u03b8\u03b5\u03af \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b8\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03bf\u03cd\u03bd \u03c0\u03c1\u03bf\u03c2 \u03ad\u03b3\u03ba\u03c1\u03b9\u03c3\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0395\u03ac\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03b4\u03b9\u03ac\u03c3\u03c9\u03c3\u03b7\u03c2, \u03bd\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b1\u03c0\u03bf\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 \u03c4\u03bf \u03b4\u03ac\u03bd\u03b5\u03b9\u03bf \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03bb\u03c5\u03b8\u03b5\u03af \u03b7 \u03a3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7\u03c2, \u03ae \u03b5\u03ac\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03b1\u03bd\u03b1\u03b4\u03b9\u03ac\u03c1\u03b8\u03c1\u03c9\u03c3\u03b7\u03c2 \u03b1\u03c5\u03c4\u03ae \u03bd\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03bf\u03bb\u03bf\u03ba\u03bb\u03b7\u03c1\u03c9\u03b8\u03b5\u03af.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u039d\u03b1 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03bf\u03c5\u03bd \u03ae \u03bd\u03b1 \u03b4\u03b5\u03c3\u03bc\u03b5\u03c5\u03c4\u03bf\u03cd\u03bd \u03bc\u03b5 \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u039d\u03cc\u03bc\u03b9\u03bc\u03bf\u03c5 \u0395\u03ba\u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2, \u03b8\u03b1 \u03bc\u03b5\u03c1\u03b9\u03bc\u03bd\u03ae\u03c3\u03bf\u03c5\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03b5\u03c2 \u03c5\u03c0\u03bf\u03b4\u03bf\u03bc\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bc\u03b5 \u03c3\u03ba\u03bf\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03bb\u03b1\u03c7\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03bc\u03c0\u03bf\u03b4\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03b4\u03b9\u03b5\u03c5\u03ba\u03cc\u03bb\u03c5\u03bd\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7\u03c2 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03c4\u03c9\u03bd \u0391\u039c\u0395\u0391.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u039d\u03b1 \u03bc\u03b7\u03bd \u03c3\u03c5\u03bd\u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd \u03bb\u03cc\u03b3\u03bf\u03b9 \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 39, \u03c0\u03b1\u03c1. 1-4 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 40 \u03c4\u03bf\u03c5 \u039d.4488\/2017 (\u0391137\/13.09.2017).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u039d\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af \u03c3\u03c4\u03bf \u039c\u03b7\u03c4\u03c1\u03ce\u03bf \u03a0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 20 \u03c4\u03bf\u03c5 \u03bd.4557\/2018 (\u0391\u0384 139), \u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9, \u03c0\u03c1\u03b9\u03bd \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 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0395\u03c0\u03b9\u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b1, \u03bf\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03bf\u03c5\u03bd \u03c4\u03bf <strong><span style=\"color: #800000;\">\u039a\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u0395\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2<\/span> <span style=\"color: #800000;\">\u039a\u0391\u039d. \u0395\u0395 651\/2014 (\u0393.\u0391.\u039a)<\/span>, <u>\u03b5\u03c0\u03b9\u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b1<\/u> <\/strong>\u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c4\u03b7\u03c1\u03bf\u03cd\u03bd \u03c3\u03c9\u03c1\u03b5\u03c5\u03c4\u03b9\u03ba\u03ac \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0397 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c4\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 <strong>\u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 25%<\/strong> \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03c9\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd, <strong>\u03b5\u03af\u03c4\u03b5 \u03bc\u03ad\u03c3\u03c9 \u03b9\u03b4\u03af\u03c9\u03bd \u03c0\u03cc\u03c1\u03c9\u03bd, \u03b5\u03af\u03c4\u03b5 \u03bc\u03ad\u03c3\u03c9 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 <\/strong>\u03ba\u03b1\u03b9 \u03bc\u03b5 \u03bc\u03bf\u03c1\u03c6\u03ae \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03c0\u03b5\u03c1\u03b9\u03ad\u03c7\u03b5\u03b9 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03ba\u03c1\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000080;\">\u039d\u03b1 \u03bc\u03b7\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03c0\u03c1\u03bf\u03b2\u03b5\u03af, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b1 2 \u03ad\u03c4\u03b7 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2, \u03c3\u03b5 \u03bc\u03b5\u03c4\u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b8\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03b7 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03c3\u03bc\u03b5\u03cd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03b8\u03b1 \u03c4\u03bf \u03c0\u03c1\u03ac\u03be\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b3\u03b9\u03b1 2 \u03ad\u03c4\u03b7 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #800000; text-decoration: underline;\"><strong>\u0394\u03b5\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2:<\/strong><\/span><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"color: #000080;\">\u039f\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03af \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af, \u03bf\u03b9 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf\u03b9 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03ae \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf\u03b9 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03ae\/\u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b8\u03c5\u03b3\u03b1\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03bf\u03b9 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03c4\u03b1 \u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03a0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u0394\u03b9\u03ba\u03b1\u03af\u03bf\u03c5, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c3\u03c4\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03ae \u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c8\u03ae\u03c6\u03bf\u03c5 \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03bf\u03c5\u03bd, \u03ac\u03bc\u03b5\u03c3\u03b1 \u03ae \u03ad\u03bc\u03bc\u03b5\u03c3\u03b1, \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03bf \u03c4\u03bf\u03c5 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c0\u03ad\u03bd\u03c4\u03b5 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (25%), \u03bf\u03b9 \u039f\u03a4\u0391 \u03ba\u03b1\u03b9 \u03cc\u03bb\u03bf\u03b9 \u03bf\u03b9 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf\u03b9 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03bc\u03b5\u03bc\u03bf\u03bd\u03c9\u03bc\u03ad\u03bd\u03b1 \u03ae \u03b1\u03c0\u03cc \u03ba\u03bf\u03b9\u03bd\u03bf\u03cd (\u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03be\u03bf\u03bc\u03bf\u03b9\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03ad\u03c2, \u03c9\u03c2 \u03ba\u03cd\u03c1\u03b9\u03bf\u03b9 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03b9). \u0395\u03c0\u03b9\u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b1, \u03b4\u03b5\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bf\u03b9 \u03c0\u03ac\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b5\u03c9\u03c2 \u03b1\u03b8\u03bb\u03b7\u03c4\u03b9\u03ba\u03bf\u03af \u03c3\u03cd\u03bb\u03bb\u03bf\u03b3\u03bf\u03b9, \u03c3\u03c9\u03bc\u03b1\u03c4\u03b5\u03af\u03b1, \u03b1\u03b8\u03bb\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ce\u03bd\u03c5\u03bc\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03b8\u03b5\u03af\u03c3\u03b5\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u03bc\u03b5 \u03bf\u03c0\u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c4\u03c1\u03cc\u03c0\u03bf (\u03b5\u03bd\u03b4\u03b5\u03b9\u03ba\u03c4\u03b9\u03ba\u03ac: \u03bc\u03b7\u03c4\u03c1\u03b9\u03ba\u03ae, \u03b8\u03c5\u03b3\u03b1\u03c4\u03c1\u03b9\u03ba\u03ae, \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b7, \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7, \u03ba\u03bf\u03b9\u03bd\u03ae \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\/\u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03bc\u03ad\u03c3\u03c9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03bb\u03c0).<\/span><\/li>\n<li><span style=\"color: #000080;\">\u039f\u03b9 \u03b5\u03be\u03c9\u03c7\u03ce\u03c1\u03b9\u03b5\u03c2 (offshore) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2<\/span><\/li>\n<li><span style=\"color: #000080;\">\u039f\u03b9 \u03c3\u03c5\u03c3\u03c4\u03b5\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2. \u039c\u03b5 \u03c4\u03bf\u03bd \u03cc\u03c1\u03bf \u03c3\u03c5\u03c3\u03c4\u03ad\u03b3\u03b1\u03c3\u03b7 \u03bd\u03bf\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b5 \u03af\u03b4\u03b9\u03bf, \u03bc\u03b7 \u03b4\u03b9\u03b1\u03ba\u03c1\u03b9\u03c4\u03cc \u03c7\u03ce\u03c1\u03bf \u03bc\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7. \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03c0\u03b9\u03c3\u03c4\u03c9\u03b8\u03b5\u03af \u03c3\u03c5\u03c3\u03c4\u03ad\u03b3\u03b1\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd, \u03b8\u03b1 \u03b1\u03bd\u03b1\u03ba\u03b1\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03ad\u03bd\u03c4\u03b1\u03be\u03b7\u03c2.<\/span><\/li>\n<li><span style=\"color: #000080;\">\u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5 \u03ad\u03b4\u03c1\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03c4\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 (\u03ba\u03cd\u03c1\u03b9\u03b1 \u03ae \u03b4\u03b5\u03c5\u03c4\u03b5\u03c1\u03b5\u03cd\u03bf\u03c5\u03c3\u03b1).<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #000080; text-decoration: underline;\"><strong>\u0395\u03a0\u0399\u0394\u039f\u03a4\u039f\u03a5\u039c\u0395\u039d\u0395\u03a3 \u0394\u0391\u03a0\u0391\u039d\u0395\u03a3<\/strong><\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211; \u039a\u03c4\u03af\u03c1\u03b9\u03b1,<\/strong> \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03c9\u03bd \u03c7\u03ce\u03c1\u03bf\u03c2<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211; <\/strong>\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03bd\u03ad\u03c9\u03bd <strong>\u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03c9\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd,<\/strong> \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03ac\u03c2 \u03c4\u03b7\u03c2 (\u03a3\u03c5\u03bc\u03b2\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u0394\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211;<\/strong> \u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 <strong>\u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b3\u03b9\u03b1 \u03b2\u03b5\u03bb\u03c4\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03b1\u03ba\u03ae\u03c2 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7\u03c2 \u2013 \u03b5\u03be\u03bf\u03b9\u03ba\u03bf\u03bd\u03cc\u03bc\u03b7\u03c3\u03b7 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03bf\u03c2<\/strong> (<strong>\u0394\u03b1\u03c0\u03ac\u03bd\u03b7 <span style=\"color: #008000;\">\u00ab\u03a0\u03c1\u03ac\u03c3\u03b9\u03bd\u03b7\u03c2 \u039c\u03b5\u03c4\u03ac\u03b2\u03b1\u03c3\u03b7\u03c2\u00bb\/GREEN<\/span><\/strong>).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211; \u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd, \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd<\/strong> \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03b5\u03b8\u03bd\u03b9\u03ba\u03ac, \u03b5\u03bd\u03b1\u03c1\u03bc\u03bf\u03bd\u03b9\u03c3\u03bc\u03ad\u03bd\u03b1, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03b5\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ce\u03bd \u03c7\u03c9\u03c1\u03ce\u03bd \u03ae \/\u03ba\u03b1\u03b9 \u03c7\u03c9\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u0395.\u0395 (\u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03c7\u03c9\u03c1\u03ce\u03bd \u03c0\u03c1\u03bf\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">&#8211; <strong>\u039c\u03b9\u03c3\u03b8\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u039a\u03cc\u03c3\u03c4\u03bf\u03c2<\/strong> \u039d\u03b5\u03bf\u03c0\u03c1\u03bf\u03c3\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd (\u03ad\u03c9\u03c2 3 \u0395\u039c\u0395 \u03ba\u03b1\u03b9 <u>\u03bc\u03cc\u03bd\u03bf<\/u> \u03b3\u03b9\u03b1 \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5 \u03c4\u03bf \u039a\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 De Minimis)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211; \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u039c\u03b5\u03bb\u03ad\u03c4\u03b5\u03c2<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211; \u03a0\u03c1\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ba\u03b1\u03b9 \u0395\u03be\u03c9\u03c3\u03c4\u03c1\u03ad\u03c6\u03b5\u03b9\u03b1\u03c2<\/strong> (<u>\u03bc\u03cc\u03bd\u03bf<\/u> \u03b3\u03b9\u03b1 \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5 \u03c4\u03bf \u039a\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 De Minimis)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211; \u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u039c\u03ad\u03c3\u03b1<\/strong>, \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ac, \u03b5\u03af\u03c4\u03b5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03af\u03c4\u03b5 \u03bc\u03b9\u03ba\u03c4\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03ad\u03c9\u03c2 9 \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03b5\u03bb\u03b1\u03c4\u03ce\u03bd \u03c7\u03c9\u03c1\u03af\u03c2 \u03ba\u03cc\u03bc\u03b9\u03c3\u03c4\u03c1\u03bf \u03ae\/\u03ba\u03b1\u03b9 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd\/\u03c5\u03bb\u03b9\u03ba\u03ce\u03bd (<strong>\u0394\u03b1\u03c0\u03ac\u03bd\u03b7 <span style=\"color: #008000;\">\u00ab\u03a0\u03c1\u03ac\u03c3\u03b9\u03bd\u03b7\u03c2 \u039c\u03b5\u03c4\u03ac\u03b2\u03b1\u03c3\u03b7\u03c2\u00bb\/GREEN<\/span><\/strong>).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211; \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03a3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03c9\u03bd<\/strong> \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 (\u03ad\u03c9\u03c2 4% \u03b5\u03c0\u03b9 \u03c4\u03bf\u03c5 \u03b5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03a0\/\u03a5 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211; <\/strong>\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 <strong>\u0395\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ad\u03c2 \u0395\u03ba\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>&#8211; \u0388\u03bc\u03bc\u03b5\u03c3\u03b5\u03c2 \u0394\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2<\/strong> (7% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03c9\u03bd \u03ac\u03bc\u03b5\u03c3\u03c9\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 <u>\u03bc\u03cc\u03bd\u03bf<\/u> \u03b3\u03b9\u03b1 \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5 \u03c4\u03bf \u039a\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 De Minimis)<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"text-decoration: underline;\"><span style=\"color: #000080; text-decoration: underline;\"><strong>\u0399\u0394\u0399\u03a9\u03a4\u0399\u039a\u0397 \u03a3\u03a5\u039c\u039c\u0395\u03a4\u039f\u03a7\u0397<\/strong><\/span><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03bf \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03cc \u03c3\u03c7\u03ad\u03b4\u03b9\u03bf \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 <strong>\u0393\u0391\u039a (\u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u0395.\u0395. 651\/2014) <\/strong>\u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bd\u03b1 \u03b1\u03c0\u03bf\u03b4\u03b5\u03b9\u03ba\u03bd\u03cd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b7 \u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae \u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae (\u03af\u03b4\u03b9\u03b1 \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03b1 \u03ae\/\u03ba\u03b1\u03b9 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ae \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7) \u03c3\u03c4\u03bf \u03c0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc <strong>\u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 25%<\/strong> \u03b1\u03c5\u03c4\u03bf\u03cd \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b5\u03c1\u03b9\u03ad\u03c7\u03b5\u03b9 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03ba\u03c1\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0397 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03c4\u03b7\u03c2 \u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03c4\u03b5\u03ba\u03bc\u03b7\u03c1\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03bf\u03c5\u03c2 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c5\u03c2:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>\u0391)<\/strong> <strong>\u039c\u03b5 \u038a\u03b4\u03b9\u03b1 \u039a\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03b1<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">&#8211; \u0391\u03cd\u03be\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03ad\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03b1\u03c0\u03cc \u03bd\u03ad\u03b5\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03b5 \u03bc\u03b5\u03c4\u03c1\u03b7\u03c4\u03ac \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">&#8211; \u0391\u03cd\u03be\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03ad\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03bc\u03b5 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03b8\u03ad\u03bd\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03b5\u03b9\u03c2 \u03bd\u03ad\u03bf\u03bd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">&#8211; \u0391\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03b8\u03ad\u03bd\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03b5\u03b9\u03c2 \u03bd\u03ad\u03bf\u03bd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">&#8211; \u0391\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03ac \u03c3\u03c7\u03ad\u03b4\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 <strong>De Minimis (\u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u0395.\u0395. 1407\/2013)<\/strong> \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b1 \u039c\u03ad\u03c3\u03b1 \u03a5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b1 \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03ce\u03bd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>\u0392) \u039c\u03b5 \u0395\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ae \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u039f \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03cc\u03c2 \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03cc\u03c2. \u0395\u03ac\u03bd \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03b7 \u03bc\u03bf\u03c1\u03c6\u03ae \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03bf\u03cd \u03b4\u03b1\u03bd\u03b5\u03af\u03bf\u03c5 \u03ae \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03bf\u03cd \u03b4\u03b1\u03bd\u03b5\u03af\u03bf\u03c5 \u03b5\u03ba\u03b4\u03b9\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c3\u03b5 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1 \u03ae \u03bc\u03b7 \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae, \u03ae \u03b4\u03b1\u03bd\u03b5\u03af\u03bf\u03c5 \u03b1\u03c0\u03cc \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2, \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03bc\u03bf\u03c1\u03c6\u03ae\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03cc\u03c7\u03c1\u03b5\u03bf\u03c5 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0393\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 <span style=\"color: #800000;\"><strong>\u0393.\u0391.\u039a. (\u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u0395.\u0395. 651\/2014)<\/strong><\/span>, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03bc\u03b5 \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03cc \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03bc\u03cc, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03bc\u03cc\u03bd\u03bf \u03c0\u03c1\u03bf\u03ad\u03b3\u03ba\u03c1\u03b9\u03c3\u03b7 \u03b4\u03ac\u03bd\u03b5\u03b9\u03bf\u03c5 (\u03cc\u03c7\u03b9 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #000080; text-decoration: underline;\"><strong>E<\/strong><strong>\u039d\u0391\u03a1\u039e\u0397 \u0395\u03a0\u0399\u039b\u0395\u039e\u0399\u039c\u039f\u03a4\u0397\u03a4\u0391\u03a3 \u0394\u0391\u03a0\u0391\u039d\u03a9\u039d \u039a\u0391\u0399 \u0394\u0399\u0391\u03a1\u039a\u0395\u0399\u0391 \u03a5\u039b\u039f\u03a0\u039f\u0399\u0397\u03a3\u0397\u03a3<\/strong><\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u03a9\u03c2 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03b5\u03c0\u03b9\u03bb\u03b5\u03be\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 <strong>\u03b7 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 <\/strong>\u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03bf\u03bb\u03bf\u03ba\u03bb\u03b7\u03c1\u03c9\u03b8\u03b5\u03af, \u03c4\u03bf \u03b1\u03c1\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf <strong>24 \u03bc\u03ae\u03bd\u03b5\u03c2<\/strong> \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0391\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u0388\u03bd\u03c4\u03b1\u03be\u03b7\u03c2. \u0391\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03b1\u03c1\u03ac\u03c4\u03b1\u03c3\u03b7\u03c2, \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03bf\u03cd\u03bd \u03ba\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c4\u03b5\u03ba\u03bc\u03b7\u03c1\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b1\u03b9\u03c4\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf \u03bc\u03ad\u03c7\u03c1\u03b9 6 \u03bc\u03ae\u03bd\u03b5\u03c2.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span style=\"color: #000080;\"><strong><span style=\"color: #000080; text-decoration: underline;\">\u03a5\u03a0\u039f\u0392\u039f\u039b\u0397 \u0391\u0399\u03a4\u0397\u03a3\u0395\u03a9\u039d<\/span> <\/strong><\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u0397 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd, <strong>\u03b1\u03c1\u03c7\u03af\u03b6\u03b5\u03b9 \u03c3\u03c4\u03b9\u03c2 22.3.2023<\/strong> \u03ad\u03c9\u03c2 \u03b5\u03be\u03b1\u03bd\u03c4\u03bb\u03ae\u03c3\u03b5\u03c9\u03c2 \u03c4\u03bf\u03c5 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c3\u03b9\u03bc\u03bf\u03c5 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03b1\u03bd\u03ac \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1\u03c2.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000080;\">\u00a0<\/span><\/h2>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<table class=\"posttable\" width=\"100%\" border=\"0\" style=\"text-align: left;margin-left:0px;\">\n<tr>\n<td width=\"20%\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ependyseis.com.gr\/wp-content\/uploads\/2023\/03\/espa2021-2027.jpg\" width=\"120\" height=\"60\"><\/td>\n<td><strong> \u0391\u03a0:1260\/ 06.03.23<\/strong><br \/>\n<br \/>\n<strong>\u03a0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ae \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2:<\/strong> \u038c\u03bb\u03b7 \u03b7 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1<br \/>\n<br \/>\n<strong>\u0388\u03bd\u03b1\u03c1\u03be\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ce\u03bd:<\/strong> \u03b1\u03c0\u03cc 22.03.23 <\/p>\n<p><span style=\"color: green;font-weight:bold;\"><i>\u0395\u039d\u0395\u03a1\u0393\u039f<\/i><\/span><br \/>\n [button link=\" http:\/\/ependyseis.com.gr\/?p=1578\" color=\"blue\" size=\"small\" stretch=\"no\" type=\"flat\" shape=\"\" target=\"_self\" title=\"\" gradient_colors=\"|\" gradient_hover_colors=\"|\" accent_color=\"\" accent_hover_color=\"\" bevel_color=\"\" border_width=\"\" icon=\"\" icon_position=\"left\" icon_divider=\"no\" modal=\"\" animation_type=\"0\" animation_direction=\"left\" animation_speed=\"1\" animation_offset=\"\" alignment=\"right\" class=\"\" id=\"\"]\u0394\u03b9\u03b1\u03b2\u03ac\u03c3\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1&#8230;[\/button]<\/td>\n<\/td>\n<\/tr>\n<\/table>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,16,21],"tags":[],"class_list":["post-1578","post","type-post","status-publish","format-standard","hentry","category-nea","category-16","category--2021-2027"],"_links":{"self":[{"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=\/wp\/v2\/posts\/1578","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1578"}],"version-history":[{"count":17,"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=\/wp\/v2\/posts\/1578\/revisions"}],"predecessor-version":[{"id":1675,"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=\/wp\/v2\/posts\/1578\/revisions\/1675"}],"wp:attachment":[{"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ependyseis.com.gr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}