{"id":1377,"date":"2021-07-22T16:19:06","date_gmt":"2021-07-22T16:19:06","guid":{"rendered":"https:\/\/kantas-group.gr\/?p=1377"},"modified":"2021-07-22T16:19:07","modified_gmt":"2021-07-22T16:19:07","slug":"meiosi-enoikion-oi-kad-plittomenon-ep-3","status":"publish","type":"post","link":"https:\/\/auditsolutions.gr\/index.php\/2021\/07\/22\/meiosi-enoikion-oi-kad-plittomenon-ep-3\/","title":{"rendered":"\u039c\u03b5\u03af\u03c9\u03c3\u03b7 \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03c9\u03bd &#8211; \u039f\u03b9 \u039a\u0391\u0394 \u03c0\u03bb\u03b7\u03c4\u03c4\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bc\u03ae\u03bd\u03b1 \u0399\u03bf\u03cd\u03bb\u03b9\u03bf 2021"},"content":{"rendered":"<div id=\"pl-gb1377-6a01dca6b3b86\"  class=\"panel-layout\" ><div id=\"pg-gb1377-6a01dca6b3b86-0\"  class=\"panel-grid panel-no-style\"  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\u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b9\u03bd\u03b7\u03bc\u03b1\u03c4\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03c4\u03b1\u03b9\u03bd\u03b9\u03ce\u03bd<br \/>\n59.14 \u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ba\u03b9\u03bd\u03b7\u03bc\u03b1\u03c4\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03c4\u03b1\u03b9\u03bd\u03b9\u03ce\u03bd<br \/>\n61.90.10.07 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03cd \u03c3\u03c4\u03bf \u03b4\u03b9\u03b1\u03b4\u03af\u03ba\u03c4\u03c5\u03bf (\u03c3\u03b5 \u03c7\u03ce\u03c1\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03c1\u03cc\u03c6\u03b9\u03bc\u03b1 \u03ae \u03c0\u03bf\u03c4\u03ac)<br \/>\n77.39.19.03 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03bd\u03bf\u03b9\u03ba\u03af\u03b1\u03c3\u03b7\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd<br \/>\n79.90.32 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c3\u03c5\u03bd\u03b5\u03b4\u03c1\u03b9\u03b1\u03ba\u03ac \u03ba\u03ad\u03bd\u03c4\u03c1\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03b8\u03b5\u03c3\u03b9\u03b1\u03ba\u03bf\u03cd\u03c2 \u03c7\u03ce\u03c1\u03bf\u03c5\u03c2<br \/>\n82.30 \u039f\u03c1\u03b3\u03ac\u03bd\u03c9\u03c3\u03b7 \u03c3\u03c5\u03bd\u03b5\u03b4\u03c1\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd<br \/>\n85.51 \u0391\u03b8\u03bb\u03b7\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03c8\u03c5\u03c7\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7<br \/>\n85.52 \u03a0\u03bf\u03bb\u03b9\u03c4\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7<br \/>\n86.90.13.02 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bc\u03b1\u03bb\u03ac\u03ba\u03c4\u03b7 (\u03bc\u03b1\u03c3\u03ad\u03c1)<br \/>\n86.90.19.03 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03bd\u03b1\u03bb\u03bb\u03b1\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03b8\u03b5\u03c1\u03b1\u03c0\u03b5\u03b9\u03ce\u03bd<br \/>\n88.10.11 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03c0\u03af\u03c3\u03ba\u03b5\u03c8\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2 \u03c3\u03b5 \u03b7\u03bb\u03b9\u03ba\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2<br \/>\n90.01 \u03a4\u03ad\u03c7\u03bd\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03b8\u03b5\u03ac\u03bc\u03b1\u03c4\u03bf\u03c2<br \/>\n90.02 \u03a5\u03c0\u03bf\u03c3\u03c4\u03b7\u03c1\u03b9\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03c4\u03ad\u03c7\u03bd\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03b8\u03b5\u03ac\u03bc\u03b1\u03c4\u03bf\u03c2<br \/>\n90.03.11.04 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03bd\u03bf\u03c1\u03c7\u03b7\u03c3\u03c4\u03c1\u03c9\u03c4\u03ae<br \/>\n90.03.11.07 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bc\u03bf\u03c5\u03c3\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd<br \/>\n90.03.11.17 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c7\u03bf\u03c1\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5<br \/>\n90.03.11.18 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c7\u03bf\u03c1\u03c9\u03b4\u03bf\u03cd<br \/>\n90.04 \u0395\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b1\u03b9\u03b8\u03bf\u03c5\u03c3\u03ce\u03bd \u03b8\u03b5\u03b1\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b1\u03c6\u03b5\u03af\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2<br \/>\n92.00 \u03a4\u03c5\u03c7\u03b5\u03c1\u03ac \u03c0\u03b1\u03b9\u03c7\u03bd\u03af\u03b4\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf\u03b9\u03c7\u03ae\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c4\u03c5\u03c7\u03b5\u03c1\u03ce\u03bd \u03c0\u03b1\u03b9\u03c7\u03bd\u03b9\u03b4\u03b9\u03ce\u03bd (\u03bc\u03b5 \u03ba\u03b5\u03c1\u03bc\u03b1\u03c4\u03bf\u03b4\u03ad\u03ba\u03c4\u03b7) (92.00.12.02), \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bb\u03b1\u03c7\u03b5\u03af\u03c9\u03bd, \u03c0\u03b1\u03b9\u03c7\u03bd\u03b9\u03b4\u03b9\u03ce\u03bd \u03bc\u03b5 \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03c0\u03af\u03bd\u03b3\u03ba\u03bf (92.00.13),\u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c4\u03c5\u03c7\u03b5\u03c1\u03ce\u03bd \u03c0\u03b1\u03b9\u03c7\u03bd\u03b9\u03b4\u03b9\u03ce\u03bd \u03c3\u03b5 \u03b1\u03c0 \u03b5\u03c5\u03b8\u03b5\u03af\u03b1\u03c2 (online) \u03c3\u03cd\u03bd\u03b4\u03b5\u03c3\u03b7 (92.00.14), \u03c4\u03b9\u03c2 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c4\u03c5\u03c7\u03b5\u03c1\u03ce\u03bd \u03c0\u03b1\u03b9\u03c7\u03bd\u03b9\u03b4\u03b9\u03ce\u03bd (92.00.19), \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b1\u03c0 \u03b5\u03c5\u03b8\u03b5\u03af\u03b1\u03c2 (on-line) \u03c3\u03cd\u03bd\u03b4\u03b5\u03c3\u03b7 (92.00.21) \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03bf\u03c1\u03b5\u03af\u03bf\u03c5 \u03a0\u03a1\u039f-\u03a0\u039f, &#8220;\u03a0\u03ac\u03bc\u03b5 \u03a3\u03a4\u039f\u0399\u03a7\u0397\u039c\u0391&#8221; \u03ba\u03b1\u03b9 \u03b9\u03c0\u03c0\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03b1\u03ba\u03bf\u03cd \u03c3\u03c4\u03bf\u03b9\u03c7\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 (92.00.29.01)<br \/>\n93.11 \u0395\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b1\u03b8\u03bb\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd<br \/>\n93.12 \u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03b1\u03b8\u03bb\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03bc\u03af\u03bb\u03c9\u03bd<br \/>\n93.13 \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b3\u03c5\u03bc\u03bd\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2<br \/>\n93.19 \u0386\u03bb\u03bb\u03b5\u03c2 \u03b1\u03b8\u03bb\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2, \u03bc\u03b5 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b4\u03b9\u03c9\u03bd \u03b6\u03ce\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03c1\u03bf\u03c6\u03b9\u03ac\u03c2, \u03b3\u03b9\u03b1 \u03ba\u03c5\u03bd\u03ae\u03b3\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 (93.19.13.03)<br \/>\n93.21 \u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c0\u03ac\u03c1\u03ba\u03c9\u03bd \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03c9\u03bd \u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03ac\u03c1\u03ba\u03c9\u03bd<br \/>\n93.29 \u0386\u03bb\u03bb\u03b5\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c3\u03ba\u03ad\u03b4\u03b1\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c8\u03c5\u03c7\u03b1\u03b3\u03c9\u03b3\u03af\u03b1\u03c2, \u03bc\u03b5 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03b8\u03b1\u03bb\u03ac\u03c3\u03c3\u03b9\u03c9\u03bd \u03bb\u03bf\u03c5\u03c4\u03c1\u03ce\u03bd (93.29.11.02), \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c0\u03b1\u03b9\u03c7\u03bd\u03b9\u03b4\u03b9\u03ce\u03bd \u03b8\u03ac\u03bb\u03b1\u03c3\u03c3\u03b1\u03c2 (\u03b8\u03b1\u03bb\u03ac\u03c3\u03c3\u03b9\u03c9\u03bd \u03c0\u03bf\u03b4\u03b7\u03bb\u03ac\u03c4\u03c9\u03bd, \u03ba\u03b1\u03bd\u03cc \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03cc\u03bc\u03bf\u03b9\u03c9\u03bd \u03b5\u03b9\u03b4\u03ce\u03bd \u03b1\u03bd\u03b1\u03c8\u03c5\u03c7\u03ae\u03c2) (93.29.11.04) \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7\u03c2 \u03bf\u03bc\u03c0\u03c1\u03b5\u03bb\u03ce\u03bd \u03ae \u03ba\u03b1\u03b9 \u03ba\u03b1\u03b8\u03b9\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03bb\u03b9\u03ce\u03bd (\u03c0\u03bb\u03b1\u03b6) (93.29.11.05).<br \/>\n94.99.16 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\u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03bc\u03b9\u03c3\u03b8\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bc\u03ae\u03bd\u03b1 \u0399\u03bf\u03cd\u03bb\u03b9\u03bf 2021. \u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03bf \u03a6\u0395\u039a \u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u0391.1167\/2021 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03bf\u03bd \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc \u03c0\u03bb\u03b7\u03c4\u03c4\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03bc\u03b9\u03c3\u03b8\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bc\u03ae\u03bd\u03b1 \u0399\u03bf\u03cd\u03bb\u03b9\u03bf 2021. \u0397 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 \u03b1\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ac : 1. \u039f \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ae\u03c2 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1380,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u039c\u03b5\u03af\u03c9\u03c3\u03b7 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