{"id":819,"date":"2017-11-28T00:05:00","date_gmt":"2017-11-27T21:05:00","guid":{"rendered":"https:\/\/vdilawfirm.com\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b7-%cf%80%ce%b5%cf%81%ce%b9%ce%bf%cf%85%cf%83%ce%af%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%bb%ce%ac%ce%b4%ce%b1-%ce%ba%ce%b1%ce%b9-%cf%86%ce%bf%cf%81\/"},"modified":"2021-07-08T11:24:07","modified_gmt":"2021-07-08T08:24:07","slug":"akiniti-periousia-stin-ellada-kai-for","status":"publish","type":"post","link":"https:\/\/vdilawfirm.com\/el\/dimosieuseis\/akiniti-periousia-stin-ellada-kai-for\/","title":{"rendered":"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1"},"content":{"rendered":"<p><em>(\u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03bf\u00a0<a href=\"http:\/\/www.businessnews.gr\/article\/90981\/akiniti-perioysia-stin-ellada-kai-forologika-zitimata?lipi=urn%3Ali%3Apage%3Ad_flagship3_company_admin%3Bz2%2FrBKMNRFmkblkVyOhFJg%3D%3D\" target=\"_blank\" rel=\"noopener\">BussinessNews.gr<\/a>\u00a0\u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf\u00a0<a href=\"http:\/\/www.fortunegreece.com\/article\/to-real-estate-epistrefi-ola-osa-prepi-na-xerete-gia-ti-forologisi-akiniton\/\" target=\"_blank\" rel=\"noopener\">FortuneGreece.com<\/a>)<\/em><\/p>\n<p><strong>I. \u0399\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b5\u03c2 \u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2<\/strong><\/p>\n<p>\u039f\u03b9 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b5\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03b4\u03b9\u03b1\u03ba\u03c1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b4\u03cd\u03bf \u03b2\u03b1\u03c3\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u03bc\u03b5 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7:<\/p>\n<p><strong>\u03b1.\u00a0<\/strong>\u03a6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1: \u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03b1\u03bd\u03ae\u03ba\u03b5\u03b9 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03b9\u03b1\u03ba\u03ac \u03b1\u03c0\u03b5\u03c5\u03b8\u03b5\u03af\u03b1\u03c2 \u03c3\u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b3\u03b9\u03b1 \u03b9\u03b4\u03b9\u03cc\u03c7\u03c1\u03b7\u03c3\u03b7, \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03ae \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7.<br \/>\n<strong>\u03b2.\u00a0<\/strong>\u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1: \u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03b1\u03bd\u03ae\u03ba\u03b5\u03b9 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03b9\u03b1\u03ba\u03ac \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03b9\u03b4\u03b9\u03cc\u03c7\u03c1\u03b7\u03c3\u03b7, \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7, \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7, \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ae \u03ae \u03b1\u03bd\u03bf\u03b9\u03ba\u03bf\u03b4\u03cc\u03bc\u03b7\u03c3\u03b7.<\/p>\n<p><strong>\u0399\u0399. \u03a6\u03cc\u03c1\u03bf\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/strong><\/p>\n<p>\u03a4\u03b1 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\u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b1\u03c0\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0391. \u03a6\u03c5\u03c3\u03b9\u03ba\u03ac \u03a0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<\/strong><\/p>\n<p>\u03a4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03ba\u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 \u03ae \u03c0\u03b1\u03c1\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 15% \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u20ac12.000, 35% \u03b3\u03b9\u03b1 \u03c0\u03bf\u03c3\u03ac \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u20ac12.000 \u03ba\u03b1\u03b9 45% \u03b3\u03b9\u03b1 \u03c0\u03bf\u03c3\u03ac \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u20ac35.000.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-909\" src=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.09.50.png\" alt=\"\" width=\"696\" height=\"330\" srcset=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.09.50.png 696w, https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.09.50-300x142.png 300w\" sizes=\"auto, (max-width: 696px) 100vw, 696px\" \/><\/p>\n<p>H \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03cc\u03c4\u03b1\u03bd \u03b1\u03c5\u03c4\u03cc \u03ad\u03c7\u03b5\u03b9 \u03ba\u03b1\u03b9\u00a0\u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1, \u03b4\u03b5\u03bd \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf\u00a0\u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc\u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 (\u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c9\u03c2 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9\u00a0\u03cc\u03c7\u03b9 \u03b1\u03c0\u03cc \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).<\/p>\n<p>\u0395\u03bd\u03c4\u03bf\u03cd\u03c4\u03bf\u03b9\u03c2, \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ad\u03c7\u03bf\u03c5\u03bd \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2\u00a0\u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2, \u03cc\u03c4\u03b1\u03bd \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b7 \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ad\u03c7\u03b5\u03b9 \u03c9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03bf \u03c4\u03b7\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ae\u00a0\u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7, \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1, \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03cc\u03c1\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2\u00a0\u03bc\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 22% \u03b3\u03b9\u03b1 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03bc\u03ad\u03c7\u03c1\u03b9 \u20ac20.000, 29% \u03b3\u03b9\u03b1 \u03c0\u03bf\u03c3\u03ac \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u20ac20.000,\u00a037% \u03b3\u03b9\u03b1 \u03c0\u03bf\u03c3\u03ac \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u20ac30.000 \u03ba\u03b1\u03b9 45% \u03c3\u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd \u20ac40.000.<br \/>\n\u0397 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b1\u03c5\u03c4\u03ae \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03bf\u03cd\u03bd \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u00a0\u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2 \u03c3\u03c4\u03bf \u03cc\u03bd\u03bf\u03bc\u03ac \u03c4\u03bf\u03c5\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b5\u03c2\u00a0\u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03bb\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd (\u03be\u03b5\u03bd\u03bf\u03b4\u03bf\u03c7\u03b5\u03af\u03b1, \u03b5\u03bd\u03bf\u03b9\u03ba\u03b9\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03b4\u03c9\u03bc\u03ac\u03c4\u03b9\u03b1 \u03ba\u03bb\u03c0.) \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ad\u03c7\u03bf\u03c5\u03bd\u00a0\u03b5\u03b9\u03b4\u03b9\u03ba\u03ae \u03ac\u03b4\u03b5\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-911\" src=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.09.50-1.png\" alt=\"\" width=\"696\" height=\"330\" srcset=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.09.50-1.png 696w, https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.09.50-1-300x142.png 300w\" sizes=\"auto, (max-width: 696px) 100vw, 696px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0392. \u039d\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1<\/strong><\/p>\n<p>\u03a4\u03b1 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03ac \u03c4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5\u00a0\u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03b4\u03b1\u03c0\u03ae \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae. \u039f\u03b9 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u00a0\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1. \u039f\u00a0\u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 29% \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b1 \u03c4\u03b1\u00a0\u03ba\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \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 (26% \u03b1\u03c0\u03cc 01.01.2019). \u03a4\u03b1 \u03bc\u03b9\u03c3\u03b8\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03b9\u03c3\u03c0\u03c1\u03ac\u03c4\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03c9\u03c2 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u00a0\u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1. \u03a3\u03c4\u03b7 \u03b4\u03b9\u03b1\u03bd\u03bf\u03bc\u03ae \u03bc\u03b5\u03c1\u03b9\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b4\u03b9\u03b1\u03bd\u03b5\u03bc\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03c0\u03bf\u03c5\u00a0\u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bc\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u00a015%.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-913\" src=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.27.36.png\" alt=\"\" width=\"628\" height=\"318\" srcset=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.27.36.png 628w, https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.27.36-300x152.png 300w\" sizes=\"auto, (max-width: 628px) 100vw, 628px\" \/><\/p>\n<p><strong>\u03a3\u03b7\u03bc\u03b5\u03af\u03c9\u03c3\u03b7:\u00a0<\/strong>\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03bd\u03cc\u03bc\u03bf, \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b1\u03c0\u03cc \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b3\u03b9\u03b1\u00a0\u03c4\u03b1 \u03b5\u03bd\u03b4\u03bf\u03bf\u03bc\u03b9\u03bb\u03b9\u03ba\u03ac \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03b9\u03c3\u03c0\u03c1\u03ac\u03c4\u03c4\u03b5\u03b9 \u03ae \u03b4\u03b9\u03b1\u03bd\u03ad\u03bc\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9\u00a0\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2:<\/p>\n<p><strong>\u03b1)<\/strong>\u00a0\u03bf\u00a0\u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03c9\u03bd \u03c4\u03bf \u03bc\u03ad\u03c1\u03b9\u03c3\u03bc\u03b1 \u03ae \u03bf \u03bb\u03ae\u03c0\u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1, \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u039f\u03b4\u03b7\u03b3\u03af\u03b1\u00a02011\/96\/\u0395\u0395 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03bf \u03ba\u03bf\u03b9\u03bd\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2\u00a0\u03bc\u03b7\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b8\u03c5\u03b3\u03b1\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03c1\u03b1\u03c4\u03ce\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd, \u03b5\u03af\u03bd\u03b1\u03b9\u00a0\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c5\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u0395\u0395 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ad\u03bd\u03b1\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5\u03c2\u00a0\u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03bf\u03b4\u03b7\u03b3\u03af\u03b1,<\/p>\n<p><strong>\u03b2)<\/strong>\u00a0\u03bf \u03bb\u03ae\u03c0\u03c4\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ad\u03c7\u03b5\u03b9 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 10%\u00a0\u03c3\u03c4\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf, \u03c4\u03b9\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2, \u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c8\u03ae\u03c6\u03bf\u03c5 \u03ae \u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c3\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c4\u03b7\u03c2\u00a0\u03b4\u03b9\u03b1\u03bd\u03ad\u03bc\u03bf\u03c5\u03c3\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03b3) \u03c4\u03bf \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03ba\u03c1\u03b1\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b5\u03af\u03ba\u03bf\u03c3\u03b9<br \/>\n\u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 \u03bc\u03ae\u03bd\u03b5\u03c2. \u0397 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03c7\u03c9\u03c1\u03af\u03c2 \u03c4\u03b7\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5\u00a0\u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03b4\u03b9\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03b3\u03b3\u03c5\u03b7\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ae\u00a0\u03af\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2.<\/p>\n<p><strong>\u0399\u0399\u0399. \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2<\/strong><\/p>\n<p><strong>\u0391. \u0395\u03bd\u03b9\u03b1\u03af\u03bf\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c2 \u0399\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u0391\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd (\u0395\u039d.\u03a6.\u0399.\u0391.)<\/strong><\/p>\n<p>\u039f\u00a0<strong>\u0395\u03bd\u03b9\u03b1\u03af\u03bf\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c2 \u0399\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u0391\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd (\u0395\u039d\u03a6\u0399\u0391)<\/strong>\u00a0\u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9\u00a0\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ae \u03ba\u03ac\u03b8\u03b5 \u03b5\u03af\u03b4\u03bf\u03c5\u03c2 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03bc\u03c0\u03c1\u03ac\u03b3\u03bc\u03b1\u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1\u00a0\u03b5\u03c0\u03af \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1. \u03a9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b2\u03ac\u03c3\u03b7 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ae \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd\u00a0\u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c4\u03b7\u03bd 1\u03b7 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 \u03ba\u03ac\u03b8\u03b5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2. \u039f\u00a0\u0395\u039d\u03a6\u0399\u0391 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc:<\/p>\n<p><strong>*<\/strong>\u00a0\u03a4\u03bf\u03bd \u03ba\u03cd\u03c1\u03b9\u03bf \u03c6\u03cc\u03c1\u03bf. \u039f \u03ba\u03cd\u03c1\u03b9\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c7\u03c9\u03c1\u03b9\u03c3\u03c4\u03ac \u03ba\u03b1\u03b9 \u03b5\u03be\u03b1\u03c1\u03c4\u03ac\u03c4\u03b1\u03b9\u00a0\u03b1\u03c0\u03cc \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03c5\u03c2 \u03c0\u03b1\u03c1\u03ac\u03b3\u03bf\u03bd\u03c4\u03b5\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03b7 \u03b5\u03c0\u03b9\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1, \u03b7 \u03c4\u03b9\u03bc\u03ae \u03b6\u03ce\u03bd\u03b7\u03c2, \u03bf \u03cc\u03c1\u03bf\u03c6\u03bf\u03c2, \u03b7 \u03c0\u03b1\u03bb\u03b1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03bf\u03c5\u00a0\u03ba\u03c4\u03b9\u03c1\u03af\u03bf\u03c5, \u03b7 \u03c0\u03c1\u03cc\u03c3\u03bf\u03c8\u03b7, \u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2.<\/p>\n<p><strong>*<\/strong>\u00a0\u03a4\u03bf\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c6\u03cc\u03c1\u03bf. \u0393\u03b9\u03b1 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2, \u03b7 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae\u00a0\u03b1\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c6\u03cc\u03c1\u03bf \u03bc\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u00a00,55%. \u039f \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c2 \u0395\u039d.\u03a6.\u0399.\u0391. \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b9\u03b4\u03b9\u03bf\u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1\u00a0\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03ae \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03af\u03b4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2\u00a0\u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd, \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 0,10%. \u03a3\u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1, \u03bf\u00a0\u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b1\u03bd \u03b7 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae \u03b1\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2\u00a0\u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd \u20ac200.000\u00b7 \u03c4\u03bf \u03c5\u03c0\u03b5\u03c1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd \u03c0\u03bf\u03c3\u03cc \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c6\u03cc\u03c1\u03bf, \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03ba\u03c5\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 0,1% \u03ad\u03c9\u03c2 1,15%, \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-915\" src=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.26.24.png\" alt=\"\" width=\"532\" height=\"576\" srcset=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.26.24.png 532w, https:\/\/vdilawfirm.com\/wp-content\/uploads\/2017\/11\/Screen-Shot-2017-12-12-at-23.26.24-277x300.png 277w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0392. \u0395\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c2 \u0391\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd<\/strong><\/p>\n<p>\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03bd \u039d. 3091\/2002, \u03c4\u03b1 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\u03c6\u03cc\u03c1\u03bf\u00a0\u03b4\u03b5\u03ba\u03b1\u03c0\u03ad\u03bd\u03c4\u03b5 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (15%) \u03b5\u03c0\u03af \u03c4\u03b7\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c4\u03bf\u03c5\u03c2. \u039f \u03bd\u03cc\u03bc\u03bf\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9\u00a0\u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \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 \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03b8\u03ad\u03bd\u03c4\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c3\u03b5 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03b5\u03c2<br \/>\n\u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03c5\u03c1\u03af\u03c9\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c6\u03cd\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03c9\u03bd \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd\u00a0\u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd. \u0395\u03c0\u03af\u03c3\u03b7\u03c2, \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b1\u03c5\u03c4\u03ae \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03c3\u03c4\u03b9\u03c2\u00a0\u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03ad\u03b4\u03c1\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03ae \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03c7\u03ce\u03c1\u03b1 \u03c4\u03b7\u03c2 \u0395\u0395 \u03ba\u03b1\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9:<br \/>\n\u03b1)\u00a0\u03b1\u03bd\u03ce\u03bd\u03c5\u03bc\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bc\u03b5 \u03bf\u03bd\u03bf\u03bc\u03b1\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u0391.\u0395.\u00a0\u03c0\u03bf\u03c5 \u03b4\u03b7\u03bb\u03ce\u03bd\u03bf\u03c5\u03bd \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c4\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b1\u03c5\u03c4\u03ac\u00a0\u03ad\u03c7\u03bf\u03c5\u03bd \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03bc\u03b7\u03c4\u03c1\u03ce\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03ae \u03b2) \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03ac\u03bb\u03bb\u03c9\u03bd\u00a0\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bc\u03bf\u03c1\u03c6\u03ce\u03bd, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c4\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1\/\u03bc\u03b5\u03c1\u03af\u03b4\u03b5\u03c2 \u03b1\u03bd\u03ae\u03ba\u03bf\u03c5\u03bd \u03c3\u03b5 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1\u00a0\u03ae \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b4\u03b7\u03bb\u03ce\u03bd\u03bf\u03c5\u03bd \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c3\u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03bd\u03ae\u03ba\u03bf\u03c5\u03bd \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2\u00a0\u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03cc\u03c4\u03b9 \u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc\u00a0\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03bc\u03b7\u03c4\u03c1\u03ce\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/p>\n<p><strong>IV. \u039d\u03bf\u03bc\u03b9\u03ba\u03cc \u03a0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u0392\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03c9\u03bd \u039c\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\u03c9\u03bd<\/strong><\/p>\n<p>\u039c\u03b5 \u03c4\u03bf\u03bd \u039d. 4446\/2016 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c6\u03b8\u03b7\u03ba\u03b5 \u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b2\u03c1\u03b1\u03c7\u03c5\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1\u03c2 \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7\u03c2\u00a0\u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9 \u03c8\u03b7\u03c6\u03b9\u03b1\u03ba\u03ce\u03bd \u03c0\u03bb\u03b1\u03c4\u03c6\u03bf\u03c1\u03bc\u03ce\u03bd, \u03b3\u03b9\u03b1 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1,\u00a0\u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b7 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03bf \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 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\u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf).<\/p>\n<p><strong>\u03b2. \u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ae \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 (\u0399\u039a\u0395)<\/strong><br \/>\n\u0397 IKE \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03c1\u03cc\u03c3\u03c6\u03b1\u03c4\u03b7 \u03bc\u03bf\u03c1\u03c6\u03ae \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03bc\u03b5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u00a0\u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u039d. 4072\/2012. \u0394\u03b5\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u00a0\u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf 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\u03b5\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7\u03bd \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7 \u03b1\u03c0\u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c3\u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf). \u039a\u03cd\u03c1\u03b9\u03bf<br \/>\n\u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03b7\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03b1\u03c5\u03c4\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c4\u03cd\u03c0\u03bf\u03c5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd \u03bd\u03b1\u00a0\u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03bc\u03b5 \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf, \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 \u03bc\u03b5\u00a0\u03ac\u03bb\u03bb\u03b1 \u03b5\u03af\u03b4\u03b7 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd: \u03c4\u03b9\u03c2 \u03b5\u03be\u03c9\u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03c0.\u03c7. \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1) \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03b3\u03b3\u03c5\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2\u00a0\u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2, \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03b7 \u03b1\u03be\u03af\u03b1 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf 75% \u03c4\u03b7\u03c2 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2 \u03c0\u03bf\u03c5\u00a0\u03b1\u03bd\u03b1\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03bf\u03b9 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03b9 \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03c4\u03c9\u03bd \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03ce\u03bd \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2.\u00a0\u0397 IKE \u03b5\u03af\u03bd\u03b1\u03b9 \u03ad\u03bd\u03b1\u03c2 \u03b5\u03c5\u03ad\u03bb\u03b9\u03ba\u03c4\u03bf\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c4\u03cd\u03c0\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03c0\u03c1\u03c9\u03c4\u03bf\u03c4\u03c5\u03c0\u03af\u03b1 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9\u00a0\u03c3\u03c4\u03b7\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5, \u03cc\u03c0\u03c9\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \u03b7 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u00a0\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03ae \u03b7 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd. \u039c\u03ad\u03c3\u03c9 \u03c4\u03b7\u03c2 IKE \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b9\u03ce\u03bd \u03c4\u03c9\u03bd\u00a0\u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03be\u03c9\u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03b1\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9\u00a0\u03b5\u03b3\u03b3\u03c5\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b7 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd.<\/p>\n<p>\u0397 \u0399\u039a\u0395 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c3\u03c5\u03c3\u03c4\u03b1\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03ad\u03bd\u03b1\u03bd \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b5\u03af\u03c4\u03b1\u03b9\u00a0\u03b1\u03c0\u03cc \u03ad\u03bd\u03b1\u03bd \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2. \u039f \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2, \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 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