{"id":2030,"date":"2023-01-04T14:16:34","date_gmt":"2023-01-04T14:16:34","guid":{"rendered":"https:\/\/kantastheodoros.gr\/?p=2030"},"modified":"2023-01-04T14:38:02","modified_gmt":"2023-01-04T14:38:02","slug":"enischysi-gia-to-reyma-se-agrotes-kai-ar","status":"publish","type":"post","link":"https:\/\/auditsolutions.gr\/index.php\/2023\/01\/04\/enischysi-gia-to-reyma-se-agrotes-kai-ar\/","title":{"rendered":"\u0395\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c1\u03b5\u03cd\u03bc\u03b1 \u03c3\u03b5 \u03b1\u03b3\u03c1\u03cc\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c1\u03c4\u03bf\u03c0\u03bf\u03b9\u03af\u03b1"},"content":{"rendered":"<div id=\"pl-gb2030-6a0573c8455a1\"  class=\"panel-layout\" ><div id=\"pg-gb2030-6a0573c8455a1-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-gb2030-6a0573c8455a1-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-gb2030-6a0573c8455a1-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;,&quot;background_image_size&quot;:&quot;full&quot;,&quot;border_thickness&quot;:&quot;1px&quot;}\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p>\u0397 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03c4\u03c9\u03bd\u00a0\u03bc\u03b7\u03bd\u03ce\u03bd \u03a6\u03b5\u03b2\u03c1\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5, \u039c\u03b1\u03c1\u03c4\u03af\u03bf\u03c5, \u0391\u03c0\u03c1\u03b9\u03bb\u03af\u03bf\u03c5 \u039c\u03b1\u0390\u03bf\u03c5, \u0399\u03bf\u03c5\u03bd\u03af\u03bf\u03c5, \u0399\u03bf\u03c5\u03bb\u03af\u03bf\u03c5, \u0391\u03c5\u03b3\u03bf\u03cd\u03c3\u03c4\u03bf\u03c5, \u03a3\u03b5\u03c0\u03c4\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5, \u039f\u03ba\u03c4\u03c9\u03b2\u03c1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9\u00a0\u039d\u03bf\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 2022<\/p>\n<p>\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 \u03a5\u03a0\u0395\u039d\/\u0394\u0397\u0395\/152\/4 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2, \u03b1\u03c0\u03cc \u03c4\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u0395\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03b1\u03ba\u03ae\u03c2 \u039c\u03b5\u03c4\u03ac\u03b2\u03b1\u03c3\u03b7\u03c2, \u03c4\u03b7\u03c2 \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b1\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03bc\u03b7 \u03bf\u03b9\u03ba\u03b9\u03b1\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03bd\u03b1\u03bb\u03c9\u03c4\u03ce\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03bc\u03b5 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 35 kVA, \u03ba\u03b1\u03c4\u03b1\u03bd\u03b1\u03bb\u03c9\u03c4\u03ce\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bc\u03b5 \u039a\u03c9\u03b4\u03b9\u03ba\u03cc \u0391\u03c1\u03b9\u03b8\u03bc\u03cc \u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 (\u039a\u0391\u0394) 10.71 (\u0391\u03c1\u03c4\u03bf\u03c0\u03bf\u03b9\u03af\u03b1)\u00a0 \u03ba\u03b1\u03b8\u03ce\u03c2\u00a0\u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03bd\u03b1\u03bb\u03c9\u03c4\u03ce\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03bc\u03b5 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03b1\u03b3\u03c1\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2.<\/p>\n<p>\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2<\/p>\n<p>\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03cc\u03bb\u03bf\u03b9 \u03bf\u03b9 \u03bc\u03b7 \u03bf\u03b9\u03ba\u03b9\u03b1\u03ba\u03bf\u03af \u03ba\u03b1\u03c4\u03b1\u03bd\u03b1\u03bb\u03c9\u03c4\u03ad\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03bc\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd \u03c4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1:<\/p>\n<p>\u0391) \u2018\u0395\u03c7\u03bf\u03c5\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 35 kVA, \u03ae \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bc\u03b5 \u039a\u03c9\u03b4\u03b9\u03ba\u03cc \u0391\u03c1\u03b9\u03b8\u03bc\u03cc \u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 (\u039a\u0391\u0394) 10.71, (\u0391\u03c1\u03c4\u03bf\u03c0\u03bf\u03b9\u03af\u03b1 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03bd\u03c9\u03c0\u03ce\u03bd \u03b5\u03b9\u03b4\u03ce\u03bd \u03b6\u03b1\u03c7\u03b1\u03c1\u03bf\u03c0\u03bb\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 ) \u03ae\u03c4\u03bf\u03b9 \u03b1\u03c1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03b1, \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03bf\u03c1\u03af\u03bf\u03c5\u00a0\u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03ad\u03b4\u03bf\u03c5 \u03c4\u03ac\u03c3\u03b7\u03c2 \u03ae \u03ad\u03c7\u03bf\u03c5\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u00a0\u03b1\u03b3\u03c1\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03bf\u03c1\u03af\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2\u00a0\u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03ad\u03b4\u03bf\u03c5 \u03c4\u03ac\u03c3\u03b7\u03c2.<\/p>\n<p>\u0392) \u0391\u03c0\u03cc \u03c4\u03bf\u03bd \u03bc\u03ae\u03bd\u03b1 \u03a6\u03b5\u03b2\u03c1\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf \u03c4\u03bf\u03c5 2022 \u03ad\u03c9\u03c2 \u03c4\u03bf\u03bd \u03bc\u03ae\u03bd\u03b1 \u0399\u03bf\u03cd\u03bb\u03b9\u03bf \u03c4\u03bf\u03c5 2022 \u03ae\u03c4\u03b1\u03bd \u03c3\u03c5\u03bc\u03b2\u03b5\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03b5 \u03ba\u03c5\u03bc\u03b1\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 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\u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03ae \u03b5\u03bd\u03b9\u03b1\u03af\u03b1\u03c2\u00a0\u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ae \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc (\u0395\u0395)\u00a0\u03b1\u03c1\u03b9\u03b8. 1408\/2013 \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u03c4\u03b7\u03c2 18\u03b7\u03c2\u00a0\u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2013 \u00ab\u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 107 \u03ba\u03b1\u03b9 108 \u03c4\u03b7\u03c2 \u03a3\u03c5\u03bd\u03b8\u03ae\u03ba\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03b7\u03c2\u00a0\u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03ae\u03c3\u03c3\u03bf\u03bd\u03bf\u03c2 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1\u03c2\u00a0(\u00abde minimis\u00bb) \u03c3\u03c4\u03bf\u03bd \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03cc \u03c4\u03bf\u03bc\u03ad\u03b1\u00bb, \u03b1\u03b8\u03c1\u03bf\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03bc\u03b5\u00a0\u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5 \u03c4\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 2.1 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03bf\u03cd \u03a0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf\u03c5 13)\u00a0\u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03bf\u03b9\u03bc\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9\u00a0\u03c4\u03b9\u03c2 250.000 \u20ac. \u03a3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 250.000 \u20ac \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9\u00a0\u03ba\u03ac\u03b8\u03b5 \u03bc\u03bf\u03c1\u03c6\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2.<\/p>\n<p>\u03a4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03cc \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c4\u03bf\u03bc\u03b5\u03af\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bb\u03b9\u03b5\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c5\u03b4\u03b1\u03c4\u03bf\u03ba\u03b1\u03bb\u03bb\u03b9\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03c3\u03b5 \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03ae \u03b5\u03bd\u03b9\u03b1\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ae\u00a0\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc (\u0395\u0395) \u03b1\u03c1\u03b9\u03b8. 1408\/2013 \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u03c4\u03b7\u03c2 18\u03b7\u03c2 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2013 \u00ab\u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac\u00a0\u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 107 \u03ba\u03b1\u03b9 108 \u03c4\u03b7\u03c2 \u03a3\u03c5\u03bd\u03b8\u03ae\u03ba\u03b7\u03c2\u00a0\u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2\u00a0\u03ae\u03c3\u03c3\u03bf\u03bd\u03bf\u03c2 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1\u03c2 (\u00abde minimis\u00bb) \u03c3\u03c4\u03bf\u03bd \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03cc \u03c4\u03bf\u03bc\u03ad\u03b1\u00bb,\u00a0\u03b1\u03b8\u03c1\u03bf\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03bc\u03b5 \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9\u00a0\u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5 \u03c4\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 2.1 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03bf\u03cd \u03a0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5\u00a0\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf\u03c5 13) \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03bf\u03b9\u03bc\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af\u00a0\u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b9\u03c2 300.000 \u20ac. \u03a3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 300.000 \u20ac \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03bf\u03c1\u03c6\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2.<\/p>\n<p>\u03a4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03cc \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 2\u00a0\u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03bc\u03b5 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ad\u03c2\u00a0\u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1. 7 \u03ba\u03b1\u03b9 8 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2, \u03c3\u03b5 \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03ae \u03b5\u03bd\u03b9\u03b1\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ae \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9\u00a0\u03c3\u03c4\u03bf\u03bd \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc (\u0395\u0395) \u03b1\u03c1\u03b9\u03b8. 1408\/2013 \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2\u00a0\u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u03c4\u03b7\u03c2 18\u03b7\u03c2 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2013 \u00ab\u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd\u00a0\u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 107 \u03ba\u03b1\u03b9 108 \u03c4\u03b7\u03c2 \u03a3\u03c5\u03bd\u03b8\u03ae\u03ba\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u00a0\u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03ae\u03c3\u03c3\u03bf\u03bd\u03bf\u03c2 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1\u03c2 (\u00abde minimis\u00bb) \u03c3\u03c4\u03bf\u03bd \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03cc \u03c4\u03bf\u03bc\u03ad\u03b1\u00bb,\u00a0\u03b1\u03b8\u03c1\u03bf\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03bc\u03b5 \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9\u00a0\u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5 \u03c4\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 2.1 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03bf\u03cd \u03a0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5\u00a0\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf\u03c5 13) \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03bf\u03b9\u03bc\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03b4\u03b5 \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9\u00a0\u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b1 2.000.000 \u20ac, \u03c3\u03c5\u03bd\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03c4\u03c5\u03c7\u03cc\u03bd\u00a0\u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7, \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5\u00a0\u03c4\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 2.1 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03bf\u03cd \u03a0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf\u03c5 13)\u00a0\u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03bf\u03b9\u03bc\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2\u00a0\u03c4\u03c9\u03bd \u03c0\u03b1\u03c1. 7 \u03ba\u03b1\u03b9 8. \u03a3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 2.000.000 \u20ac \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03bf\u03c1\u03c6\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2.<\/p>\n<p>\u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2<\/p>\n<p>1. \u039f \u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ae\u03c2, \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c3\u03c4\u03bf\u03bd\u00a0\u03bf\u03c0\u03bf\u03af\u03bf \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b4\u03c5\u03bd\u03ac\u03bc\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2, \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03bd\u03b5\u03b9 \u03bc\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03c1\u03cc\u03c3\u03c6\u03bf\u03c1\u03bf \u03bc\u03ad\u03c3\u03bf, \u03b5\u03bd\u03b4\u03b5\u03b9\u03ba\u03c4\u03b9\u03ba\u03ac\u00a0\u03bc\u03b5 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03bc\u03ae\u03bd\u03c5\u03bc\u03b1, \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bd \u03b4\u03c5\u03bd\u03ac\u03bc\u03b5\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2\u00a0\u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2\u00a0\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 3, \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2,\u00a0\u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03b5\u03ba \u03bc\u03ad\u03c1\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2\u00a0\u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bf\u03c5\u03bd \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c4\u03bf\u03c5\u03c2\u00a0\u03c7\u03bf\u03c1\u03b7\u03b3\u03b7\u03b8\u03b5\u03af \u03b7 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7.<\/p>\n<p>2. \u039f\u03b9 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b7\u03b8\u03b5\u03af\u00a0\u03b7 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 3, \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf\u03bd \u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ae \u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u00a0\u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03bf \u03ba\u03ac\u03b8\u03b5 \u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ae\u03c2, \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03c4\u03bf\u03c5\u00a0\u03a0\u03b1\u03c1\u03b1\u03c1\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u0399, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03b1\u03bd\u03b1\u03c0\u03cc\u03c3\u03c0\u03b1\u03c3\u03c4\u03bf \u03c4\u03bc\u03ae\u03bc\u03b1\u00a0\u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2.<\/p>\n<p>3. \u039c\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2\u00a0\u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2, \u03bf \u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ae\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03bb\u03b7\u03c1\u03cc\u03c4\u03b7\u03c4\u03ac \u03c4\u03b7\u03c2,\u00a0\u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03a0\u03b1\u03c1\u03ac\u03c1\u03c4\u03b7\u03bc\u03b1 \u0399 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 , \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u00a0\u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03b4\u03cd\u03bd\u03b1\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03bf\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9.<\/p>\n<p>4. \u0393\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03ad\u03c4\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03ae\u03b4\u03b7\u00a0\u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2, \u03b7 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2, \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03b5\u03ba\u03b4\u03af\u03b4\u03b5\u03c4\u03b1\u03b9 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03bc\u03b7\u03bd\u03cc\u03c2\u00a0\u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2 (\u03ae\u03c4\u03bf\u03b9 3.2.2022).<\/p>\n<p>5. \u0397 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ae, \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03c4\u03bf\u03bd \u03b5\u03ba\u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03bf\u03cd\u03c3\u03b5 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2\u00a0\u03bc\u03ad\u03c4\u03c1\u03bf\u03c5. \u0393\u03b9\u03b1 \u03c4\u03bf \u03c3\u03ba\u03bf\u03c0\u03cc \u03b1\u03c5\u03c4\u03cc, \u03bf \u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ae\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c7\u03c9\u03c1\u03b5\u03af\u00a0\u03c3\u03c4\u03bf \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03bf\u03cd \u03c1\u03b5\u03cd\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5\u00a0\u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03ae \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ad\u03bd\u03b4\u03b5\u03b9\u03be\u03b7\u00a0\u00ab\u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03ae \u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7-\u0395\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u039a\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u039a\u03b1\u03c4\u03b1\u03bd\u03b1\u03bb\u03c9\u03c4\u03ce\u03bd\u00bb.<\/p>\n<p>\u0397 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 3 \u03b4\u03b5\u03bd \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9, \u03b1\u03bd \u03b4\u03b5\u03bd \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b7\u03b8\u03b5\u03af \u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1. 1, 2 \u03ba\u03b1\u03b9 3 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2<\/p>\n<p>\u03a0\u03b7\u03b3\u03ae: taxheaven.gr<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u0397 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03c4\u03c9\u03bd\u00a0\u03bc\u03b7\u03bd\u03ce\u03bd \u03a6\u03b5\u03b2\u03c1\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5, \u039c\u03b1\u03c1\u03c4\u03af\u03bf\u03c5, \u0391\u03c0\u03c1\u03b9\u03bb\u03af\u03bf\u03c5 \u039c\u03b1\u0390\u03bf\u03c5, \u0399\u03bf\u03c5\u03bd\u03af\u03bf\u03c5, \u0399\u03bf\u03c5\u03bb\u03af\u03bf\u03c5, \u0391\u03c5\u03b3\u03bf\u03cd\u03c3\u03c4\u03bf\u03c5, \u03a3\u03b5\u03c0\u03c4\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5, \u039f\u03ba\u03c4\u03c9\u03b2\u03c1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9\u00a0\u039d\u03bf\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 2022 \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 \u03a5\u03a0\u0395\u039d\/\u0394\u0397\u0395\/152\/4 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2, \u03b1\u03c0\u03cc \u03c4\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u0395\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03b1\u03ba\u03ae\u03c2 \u039c\u03b5\u03c4\u03ac\u03b2\u03b1\u03c3\u03b7\u03c2, \u03c4\u03b7\u03c2 \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b1\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03bc\u03b7 \u03bf\u03b9\u03ba\u03b9\u03b1\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03bd\u03b1\u03bb\u03c9\u03c4\u03ce\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03bc\u03b5 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 35 kVA, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2034,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the 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