{"id":844,"date":"2020-10-14T16:32:00","date_gmt":"2020-10-14T13:32:00","guid":{"rendered":"https:\/\/vdilawfirm.com\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/"},"modified":"2021-07-08T11:13:25","modified_gmt":"2021-07-08T08:13:25","slug":"corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr","status":"publish","type":"post","link":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/","title":{"rendered":"\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395. \u2013 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7"},"content":{"rendered":"<p><em>\u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03bf\u00a0<a href=\"http:\/\/forin.gr\/\">http:\/\/forin.gr<\/a><\/em><\/p>\n<p>\u0397 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c0\u03bf\u03c5 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c7\u03ce\u03c1\u03b1 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03b5\u03b3\u03c7\u03ce\u03c1\u03b9\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd. \u0397 \u03b5\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u03b5\u03bd\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7, \u03c9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03b1\u03bb\u03bc\u03b1\u03c4\u03ce\u03b4\u03b5\u03b9\u03c2 \u03c1\u03c5\u03b8\u03bc\u03bf\u03cd\u03c2, \u03bc\u03b5 \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03bd\u03b1 \u03b1\u03c5\u03be\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03c5\u03bd\u03bf\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03ba\u03c1\u03b1\u03c4\u03ce\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03b9\u03bd\u03b7\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03b5 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2, \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03b1 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1. \u0391\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1, \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2, \u03b5\u03bc\u03c0\u03bb\u03bf\u03c5\u03c4\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b1\u03b4\u03b9\u03b1\u03ba\u03ac \u03ba\u03b1\u03b9 \u03c7\u03c1\u03ae\u03b6\u03b5\u03b9 \u03bc\u03b5\u03bb\u03ad\u03c4\u03b7\u03c2 \u03c4\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03bd \u03ba\u03b9\u03bd\u03b7\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03ba\u03c1\u03b1\u03c4\u03ce\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03bf\u03b9 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1 \u03bf\u03b9 \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd, \u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b5\u03b8\u03bd\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03c2 \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b1\u03c5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd.<\/p>\n<p><strong>\u00a0<\/strong><strong><u>\u0391. \u0394\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd<\/u><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-865\" src=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/merge.jpg\" alt=\"\" width=\"771\" height=\"471\" srcset=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/merge.jpg 771w, https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/merge-300x183.jpg 300w, https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/merge-768x469.jpg 768w\" sizes=\"auto, (max-width: 771px) 100vw, 771px\" \/><\/p>\n<p>\u0397 \u039f\u03b4\u03b7\u03b3\u03af\u03b1 2005\/56\/\u0395\u039a \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b5 \u03ba\u03b1\u03c4\u03ac \u03c4\u03c1\u03cc\u03c0\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03ce\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03bf \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u03b4\u03af\u03ba\u03b1\u03b9\u03bf \u03bc\u03b5 \u03c4\u03bf \u039d. 3777\/2009. \u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03be\u03b1\u03c1\u03c7\u03ae\u03c2 \u03cc\u03c4\u03b9 \u03b7 \u039f\u03b4\u03b7\u03b3\u03af\u03b1 (\u0395\u0395) 2017\/1132, \u03cc\u03c0\u03c9\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u039f\u03b4\u03b7\u03b3\u03af\u03b1 (\u0395\u0395) 2019\/2121, \u03b8\u03b1 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03b5\u03b9 \u03c4\u03bf \u03bd\u03ad\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 (\u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2, \u03b4\u03b9\u03b1\u03c3\u03c0\u03ac\u03c3\u03b5\u03b9\u03c2, \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ad\u03c2), \u03c9\u03c3\u03c4\u03cc\u03c3\u03bf \u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03c9\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1 \u03c4\u03c9\u03bd \u03ba\u03c1\u03b1\u03c4\u03ce\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd.<\/p>\n<p>&nbsp;<\/p>\n<p>\u03a4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u039d. 3777\/2009 \u03ba\u03b1\u03c4\u03b1\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03b9\u03c2 \u0391.\u0395, \u0395.\u03a0.\u0395., \u0399.\u039a.\u0395, \u03b5\u03c4\u03b5\u03c1\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03b5\u03c2 \u03ba\u03b1\u03c4\u03ac \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 (S.E.). \u03a0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03af\u03b1 \u03b5\u03be \u03b1\u03c5\u03c4\u03ce\u03bd \u03ae \u03b7 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03c3\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1, \u03bd\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u03ad\u03b4\u03c1\u03b1, \u03ba\u03b5\u03bd\u03c4\u03c1\u03b9\u03ba\u03ae \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7 \u03ae \u03ba\u03cd\u03c1\u03b9\u03b1 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c3\u03b5 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395.<\/p>\n<p>&nbsp;<\/p>\n<p>\u039f \u03bd\u03cc\u03bc\u03bf\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03c9\u03c2 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u03c4\u03b7\u03bd \u03c0\u03c1\u03ac\u03be\u03b7 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03b5\u03bd\u03b5\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c0\u03b1\u03b8\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03ac\u03bb\u03c5\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03c7\u03c9\u03c1\u03af\u03c2 \u03bb\u03cd\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03b1\u03c0\u03cc:<\/p>\n<p>(\u03b1) \u03bc\u03af\u03b1 \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7, \u03c0\u03c1\u03bf\u03cb\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03c3\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c9\u03c2 \u03b1\u03bd\u03c4\u03ac\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c4\u03af\u03c4\u03bb\u03c9\u03bd \u03ae \u03bc\u03b5\u03c1\u03b9\u03b4\u03af\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2,<\/p>\n<p>(\u03b2) \u03b4\u03cd\u03bf \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03c3\u03c5\u03bd\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd -\u03c4\u03b7 \u03bd\u03ad\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1- \u03c9\u03c2 \u03b1\u03bd\u03c4\u03ac\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c4\u03af\u03c4\u03bb\u03c9\u03bd \u03ae \u03bc\u03b5\u03c1\u03b9\u03b4\u03af\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03bd\u03ad\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2,<\/p>\n<p>(\u03b3) \u03bc\u03af\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ad\u03c7\u03b5\u03b9 \u03cc\u03bb\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c4\u03af\u03c4\u03bb\u03bf\u03c5\u03c2 \u03ae \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03c4\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5.<\/p>\n<p>&nbsp;<\/p>\n<p>\u03a4\u03b7\u03bd \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae\u03c2 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c4\u03b1 \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c1\u03c4\u03af\u03b6\u03bf\u03c5\u03bd \u03c4\u03bf \u039a\u03bf\u03b9\u03bd\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae\u03c2 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7\u03c2, \u03cc\u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9, \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03ac\u03bb\u03bb\u03c9\u03bd \u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03cc\u03c2 \u03c4\u03cd\u03c0\u03bf\u03c2 \u03c4\u03c9\u03bd \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03c3\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03b7 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03b1\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c4\u03af\u03c4\u03bb\u03c9\u03bd \u03ae \u03bc\u03b5\u03c1\u03b9\u03b4\u03af\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5, \u03c4\u03bf \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03b9\u03b8\u03b1\u03bd\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd. \u03a3\u03c4\u03b7 \u03c3\u03c5\u03bd\u03ad\u03c7\u03b5\u03b9\u03b1 \u03c3\u03c5\u03bd\u03c4\u03ac\u03c3\u03c3\u03b5\u03c4\u03b1\u03b9 \u03ad\u03ba\u03b8\u03b5\u03c3\u03b7 \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03bd \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03bf\u03b3\u03bd\u03c9\u03bc\u03cc\u03bd\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b5\u03c5\u03b8\u03cd\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2. \u03a9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03bf\u03b9 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2 \u03b4\u03cd\u03bd\u03b1\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03b1\u03bc\u03c6\u03b8\u03bf\u03cd\u03bd, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03cc\u03bb\u03bf\u03b9 \u03bf\u03b9 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03b9 \u03c4\u03c9\u03bd \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03bf\u03cd\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7 \u03bc\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u039a\u03bf\u03b9\u03bd\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03ad\u03ba\u03b8\u03b5\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03bf\u03b3\u03bd\u03c9\u03bc\u03cc\u03bd\u03c9\u03bd. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ad\u03b3\u03ba\u03c1\u03b9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7\u03c2, \u03c4\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03c5\u03c0\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c4\u03b1 \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03ba\u03c1\u03ac\u03c4\u03b7 \u03bc\u03ad\u03bb\u03b7 (\u03bb.\u03c7. \u03b1\u03bd\u03c4\u03af \u03b3\u03b9\u03b1 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bf\u03b9\u03ba\u03b5\u03af\u03bf\u03c5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03bf\u03cd \u03bc\u03b7\u03c4\u03c1\u03ce\u03bf\u03c5, \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b7\u03c1\u03af\u03bf\u03c5).<\/p>\n<p>&nbsp;<\/p>\n<p>\u0397 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae\u03c2 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03c0\u03bf\u03b4\u03b5\u03b9\u03c7\u03b8\u03b5\u03af \u03c7\u03c1\u03bf\u03bd\u03bf\u03b2\u03cc\u03c1\u03b1, \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03b5\u03bc\u03c0\u03bb\u03ad\u03ba\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03ad\u03bd\u03bd\u03bf\u03bc\u03b5\u03c2 \u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03b7 \u03ba\u03b1\u03b9 \u03b7 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03bc\u03b5 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03cc \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c5\u03c0\u03cc\u03b2\u03b1\u03b8\u03c1\u03bf. \u03a9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03b5\u03be\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bb\u03ad\u03bf\u03bd \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03b4\u03b5\u03c2 \u03c0\u03bb\u03b5\u03bf\u03bd\u03ad\u03ba\u03c4\u03b7\u03bc\u03b1 \u03c4\u03b7\u03c2\u00a0<u>\u03ba\u03b1\u03b8\u03bf\u03bb\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03b4\u03bf\u03c7\u03ae\u03c2<\/u>, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03b7\u03bd\u00a0<u>\u03b1\u03c5\u03c4\u03cc\u03bc\u03b1\u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd<\/u>\u00a0\u03c3\u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af \u03c4\u03b7 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7. \u0391\u03c5\u03c4\u03cc \u03ad\u03c7\u03b5\u03b9 \u03c9\u03c2 \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03cc\u03c4\u03b9 \u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af \u03c4\u03b7 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u03c5\u03c0\u03b5\u03b9\u03c3\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2, \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03bd\u03bf\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2. \u039c\u03b5 \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03b1\u03c5\u03c4\u03cc \u03b1\u03c0\u03bf\u03c6\u03b5\u03cd\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03b4\u03bf\u03c7\u03ae, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b8\u03b5\u03bd\u03cc\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03bf\u03cd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b5\u03bd\u03b5\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03b8\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c4\u03b7 \u03bd\u03ad\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03b1\u03c5\u03c4\u03bf\u03c4\u03b5\u03bb\u03ce\u03c2. \u0395\u03ac\u03bd \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1, \u03b7 \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03c3\u03c5\u03bd\u03ac\u03c8\u03b5\u03b9 \u03c0\u03bb\u03b5\u03af\u03bf\u03bd\u03b5\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03bc\u03b5 \u03c0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2 \u03c4\u03b7\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03c3\u03b5 \u03bd\u03ad\u03b1 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b8\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03bd \u03b7 \u03c3\u03c5\u03bd\u03b1\u03af\u03bd\u03b5\u03c3\u03b7 \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03b5\u03bb\u03b1\u03c4\u03ce\u03bd, \u03ad\u03c4\u03c3\u03b9 \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03b5\u03af \u03b5\u03ba\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd. \u0391\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b1, \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b8\u03bf\u03bb\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03b4\u03bf\u03c7\u03ae\u03c2, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b1\u03c5\u03c4\u03cc\u03bc\u03b1\u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b5\u03bd\u03b5\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c0\u03b1\u03b8\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd, \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03b3\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2-\u03b4\u03ad\u03ba\u03c4\u03b5\u03c2 \u03c4\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03cc\u03c4\u03b9 \u03b7 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 \u03b5\u03ba\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf \u03bd\u03ad\u03bf \u03bc\u03cc\u03c1\u03c6\u03c9\u03bc\u03b1.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>\u0392. \u0394\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2<\/u><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-867\" src=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/transfer_seat.jpg\" alt=\"\" width=\"421\" height=\"285\" srcset=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/transfer_seat.jpg 421w, https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/transfer_seat-300x203.jpg 300w\" sizes=\"auto, (max-width: 421px) 100vw, 421px\" \/><\/p>\n<p>\u0397 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ad\u03b4\u03c1\u03b1\u03c2 \u03bc\u03af\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b1\u03c5\u03c4\u03ae \u03b4\u03b5\u03bd \u03b5\u03b9\u03c3\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c3\u03c4\u03ac\u03b4\u03b9\u03bf \u03c4\u03b7\u03c2 \u03bb\u03cd\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2, \u03b1\u03bb\u03bb\u03ac \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c4\u03bf\u03cd\u03c3\u03b9\u03b1 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7. \u039c\u03b5 \u03ac\u03bb\u03bb\u03b1 \u03bb\u03cc\u03b3\u03b9\u03b1, \u03b1\u03bb\u03bb\u03ac\u03b6\u03b5\u03b9 \u03b5\u03b8\u03bd\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03c0\u03b1\u03cd\u03c3\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c6\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9. \u0397 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03c5\u03c4\u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03c9\u03c6\u03b5\u03bb\u03ae\u03c2 \u03b9\u03b4\u03af\u03c9\u03c2 \u03cc\u03c4\u03b1\u03bd \u03bf\u03b9 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03b9 \u03ae \u03bf\u03b9 \u03bc\u03ad\u03c4\u03bf\u03c7\u03bf\u03b9 \u03bc\u03b9\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03b8\u03c5\u03bc\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ae\u03c3\u03bf\u03c5\u03bd \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2 \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03ae\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03ba\u03bb\u03b1\u03c3\u03b9\u03ba\u03ae \u2013\u03ba\u03b1\u03b9 \u03b5\u03bd\u03b4\u03b5\u03c7\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03c7\u03c1\u03bf\u03bd\u03bf\u03b2\u03cc\u03c1\u03b1- \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03bb\u03cd\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03bd\u03ad\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7 \u03c7\u03ce\u03c1\u03b1 \u03c0\u03c1\u03bf\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd. \u0395\u03bd\u03af\u03bf\u03c4\u03b5 \u03b7 \u03bb\u03cd\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03c0\u03c1\u03bf\u03c4\u03b9\u03bc\u03ac\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bb\u03cc\u03b3\u03bf\u03c5\u03c2, \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03cc\u03c0\u03bf\u03c5 \u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03b5\u03c0\u03b9\u03b8\u03c5\u03bc\u03b5\u03af \u03bd\u03b1 \u03c3\u03c5\u03bd\u03b5\u03c7\u03af\u03c3\u03b5\u03b9 \u03c4\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03ac \u03c4\u03b7\u03c2 \u03c3\u03b5 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03b5\u03c5\u03bd\u03bf\u03ca\u03ba\u03cc\u03c4\u03b5\u03c1\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2.<\/p>\n<p>&nbsp;<\/p>\n<p>\u03a4\u03bf \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u03b4\u03af\u03ba\u03b1\u03b9\u03bf \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c1\u03c7\u03ae\u03bd \u03c4\u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03bc\u03cc\u03bd\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u03bc\u03bf\u03c1\u03c6\u03ae \u03c4\u03b7\u03c2 \u0399.\u039a.\u0395. \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae, \u03b1\u03bb\u03bb\u03ac \u03b4\u03b5\u03bd \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03c0\u03c1\u03cc\u03b2\u03bb\u03b5\u03c8\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03c1\u03bf\u03c6\u03bf, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03b7\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1. \u0395\u03bb\u03bb\u03b5\u03af\u03c8\u03b5\u03b9 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03c1\u03cc\u03b2\u03bb\u03b5\u03c8\u03b7\u03c2, \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b6\u03ae\u03c4\u03b7\u03bc\u03b1 \u03c4\u03cc\u03c3\u03bf \u03c4\u03b7\u03c2 \u03bd\u03bf\u03bc\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03bd\u03b1\u03bb\u03bb\u03b1\u03ba\u03c4\u03b9\u03ba\u03ae\u03c2, \u03cc\u03c3\u03bf \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b7\u03b8\u03b5\u03af. \u03a9\u03c3\u03c4\u03cc\u03c3\u03bf,\u00a0<u>\u03b7 \u03af\u03b4\u03c1\u03c5\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u00a0 \u03c4\u03c9\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03bf \u03c3\u03c4\u03b5\u03bd\u03cc \u03c0\u03c5\u03c1\u03ae\u03bd\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03bb\u03b5\u03c5\u03b8\u03b5\u03c1\u03af\u03b1\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03b4\u03af\u03ba\u03b1\u03b9\u03bf \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2<\/u>. \u03a3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b1\u03c5\u03c4\u03cc, \u03c4\u03bf \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u0395\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03cc \u039c\u03b7\u03c4\u03c1\u03ce\u03bf \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03c1\u03bd\u03b7\u03b8\u03b5\u03af \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395. \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/p>\n<p>&nbsp;<\/p>\n<p>\u03a4\u03b1 \u03ba\u03c1\u03ac\u03c4\u03b7 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03b7\u03c2 \u0395.\u0395. \u03b4\u03b5\u03bd \u03b4\u03cd\u03bd\u03b1\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b8\u03b5\u03c3\u03c0\u03af\u03b6\u03bf\u03c5\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03b7 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03c3\u03c4\u03bf \u03ad\u03b4\u03b1\u03c6\u03cc\u03c2 \u03c4\u03bf\u03c5\u03c2. \u03a4\u03bf \u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03b1\u03c4\u03c5\u03c0\u03ce\u03c3\u03b5\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c6\u03b1\u03c4\u03b9\u03ba\u03ac \u03c4\u03b7 \u03b8\u03ad\u03c3\u03b7 \u03cc\u03c4\u03b9 \u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c4\u03c1\u03b5\u03c0\u03c4\u03ae (\u03b2\u03bb. \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03ac\u03bb\u03bb\u03c9\u03bd, \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u00a0<em>Cartesio<\/em>, C-210\/06, \u03cc\u03c0\u03bf\u03c5 \u03bf\u03c5\u03b3\u03b3\u03c1\u03b9\u03ba\u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03bc\u03b5\u03c4\u03ad\u03c6\u03b5\u03c1\u03b5 \u03c4\u03b7\u03bd \u03ad\u03b4\u03c1\u03b1 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u0399\u03c4\u03b1\u03bb\u03af\u03b1 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u00a0<em>Daily Mail<\/em>, C-81\/87, \u03cc\u03c0\u03bf\u03c5 \u03b2\u03c1\u03b5\u03c4\u03b1\u03bd\u03b9\u03ba\u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03b5\u03c0\u03b9\u03b8\u03c5\u03bc\u03bf\u03cd\u03c3\u03b5 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03c2 \u03ad\u03b4\u03c1\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u039f\u03bb\u03bb\u03b1\u03bd\u03b4\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bb\u03cc\u03b3\u03bf\u03c5\u03c2) \u03ba\u03b1\u03b9 \u03bc\u03ac\u03bb\u03b9\u03c3\u03c4\u03b1 \u03b7 \u03b8\u03ad\u03c3\u03c0\u03b9\u03c3\u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ce\u03bd \u03c3\u03c4\u03b7\u03bd \u03b5\u03c5\u03c7\u03ad\u03c1\u03b5\u03b9\u03b1 \u03b1\u03c5\u03c4\u03ae \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03b8\u03b5\u03af \u03bc\u03cc\u03bd\u03bf \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c4\u03b1\u03ba\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bb\u03cc\u03b3\u03bf\u03c5\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03c3\u03c5\u03bc\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2. \u03a4\u03ad\u03c4\u03bf\u03b9\u03bf\u03b9 \u03bb\u03cc\u03b3\u03bf\u03b9 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0.\u03c7. \u03b7 \u03b1\u03c0\u03bf\u03c4\u03c1\u03bf\u03c0\u03ae \u03b2\u03bb\u03ac\u03b2\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bc\u03c6\u03b5\u03c1\u03cc\u03bd\u03c4\u03c9\u03bd \u03c4\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd (\u03b2\u03bb. \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u00a0<em>Polbud<\/em>, C-106\/16).<\/p>\n<p>&nbsp;<\/p>\n<p>\u03a0\u03b1\u03c1\u03cc\u03c4\u03b9 \u03cc\u03bc\u03c9\u03c2 \u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03c2 \u03ad\u03b4\u03c1\u03b1\u03c2 \u03c9\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03c4\u03b7\u03c2 \u03b5\u03b8\u03bd\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03bc\u03b9\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c6\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03bf\u03c7\u03c5\u03c1\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b5\u03bd\u03c9\u03c3\u03b9\u03b1\u03ba\u03cc \u03b4\u03af\u03ba\u03b1\u03b9\u03bf, \u03b5\u03bd\u03b1\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03b1\u03bd\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03c0\u03c1\u03bf\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03bd\u03b1 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03c5\u03c4\u03ae \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9, \u03b3\u03b5\u03b3\u03bf\u03bd\u03cc\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af \u03bc\u03af\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03b4\u03c5\u03c3\u03ba\u03b1\u03bc\u03c8\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03ad\u03b4\u03c1\u03b1\u03c2.<\/p>\n<p>&nbsp;<\/p>\n<p>\u0391\u03c5\u03c4\u03ae \u03b7 \u03ad\u03bb\u03bb\u03b5\u03b9\u03c8\u03b7 \u03c4\u03c9\u03bd \u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03c9\u03bd \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd \u03c0\u03bf\u03c5 \u03bf\u03b4\u03b7\u03b3\u03b5\u03af \u03c3\u03b5 \u03c0\u03bf\u03bb\u03c5\u03b4\u03b9\u03ac\u03c3\u03c0\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b1 \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5, \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u039f\u03b4\u03b7\u03b3\u03af\u03b1 (\u0395\u0395) 2019\/2121 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b8\u03b1 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03b5\u03b9 \u03c3\u03c4\u03bf \u03bc\u03ad\u03bb\u03bb\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03b4\u03af\u03ba\u03b1\u03b9\u03bf \u03c4\u03c9\u03bd \u03ba\u03c1\u03b1\u03c4\u03ce\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd. \u0395\u03ba\u03b5\u03af \u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9, \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03ac\u03bb\u03bb\u03c9\u03bd,\u00a0<u>\u03b7 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03bc\u03af\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03bc\u03bf\u03c1\u03c6\u03ae \u03c4\u03bf\u03c5 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd, \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u03ad\u03b4\u03c1\u03b1 \u03c3\u03c4\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2 \u03c0\u03c1\u03bf\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b1\u03c5\u03c4\u03cc\u03c7\u03c1\u03bf\u03bd\u03b1 \u03c4\u03b7 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1<\/u>. \u039a\u03b1\u03c4\u2019 \u03bf\u03c5\u03c3\u03af\u03b1\u03bd, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae, \u03bc\u03af\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03b8\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03b5 \u03b8\u03ad\u03c3\u03b7 \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c4\u03b7\u03bd \u03ad\u03b4\u03c1\u03b1 \u03c4\u03b7\u03c2 \u03c3\u03b5 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2, \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c3\u03b5 \u03bc\u03cc\u03c1\u03c6\u03c9\u03bc\u03b1 \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03b5\u03af\u03b1\u03c2 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd. \u0397 \u039f\u03b4\u03b7\u03b3\u03af\u03b1 \u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b1\u03c0\u03bf\u03ba\u03c1\u03c5\u03c3\u03c4\u03b1\u03bb\u03bb\u03ce\u03c3\u03b5\u03b9 \u03c4\u03b7 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03b4\u03b7 \u03b1\u03c1\u03c7\u03ae \u03c4\u03b7\u03c2 \u03b5\u03bb\u03b5\u03c5\u03b8\u03b5\u03c1\u03af\u03b1\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03c0\u03b9\u03bb\u03cd\u03c3\u03b5\u03b9 \u03ad\u03bd\u03b1 \u03b6\u03ae\u03c4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c3\u03c4\u03b9\u03b3\u03bc\u03ae\u03c2 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03c4\u03bf \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b4\u03af\u03b4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c3\u03c0\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bb\u03cd\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03b5\u03b8\u03bd\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1.<\/p>\n<p><strong><u><a href=\"http:\/\/www.vdilawfirm.com\/wp-content\/uploads\/2020\/10\/taxes_2.tif\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-3902\" src=\"http:\/\/www.vdilawfirm.com\/wp-content\/uploads\/2020\/10\/taxes_2.tif\" alt=\"\" width=\"1\" height=\"1\" \/><\/a><\/u><\/strong><\/p>\n<p><strong><u>\u0393. \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ce\u03bd<\/u><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-869\" src=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/indian-taxation-system-1-1280x720-1-1024x576-1.jpg\" alt=\"\" width=\"1024\" height=\"576\" srcset=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/indian-taxation-system-1-1280x720-1-1024x576-1.jpg 1024w, https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/indian-taxation-system-1-1280x720-1-1024x576-1-300x169.jpg 300w, https:\/\/vdilawfirm.com\/wp-content\/uploads\/2020\/10\/indian-taxation-system-1-1280x720-1-1024x576-1-768x432.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u039f\u03b9 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395. \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c5\u03b5\u03bb\u03b9\u03be\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03ac\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1. \u03a3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b1\u03c5\u03c4\u03cc, \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03b9\u03ac\u03b6\u03b5\u03b9 \u03b7 \u039f\u03b4\u03b7\u03b3\u03af\u03b1 (\u0395\u0395) 2016\/1164 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c4\u03c1\u03bf\u03c0\u03ae \u03c4\u03b1\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03c6\u03bf\u03c1\u03bf\u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ac\u03bc\u03b5\u03c3\u03b7 \u03b5\u03c0\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c3\u03c4\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03ce\u03b8\u03b7\u03ba\u03b5 \u03c0\u03c1\u03cc\u03c3\u03c6\u03b1\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7 \u03bc\u03b5 \u03c4\u03bf \u039d. 4714\/2020, \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03c0\u03c1\u03bf\u03c3\u03ad\u03b8\u03b5\u03c3\u03b5 \u03bd\u03ad\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u039d. 4172\/2013 (\u039a\u03ce\u03b4\u03b9\u03ba\u03b1\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2).<\/p>\n<p>&nbsp;<\/p>\n<p>\u03a3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 66<sup>\u0391<\/sup>\u00a0\u03c4\u03bf\u03c5 \u039d. 4172\/2013 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03bf \u03bb\u03b5\u03b3\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u00ab\u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03be\u03bf\u03b4\u03bf\u00bb (exit tax), \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03cc \u03ad\u03bd\u03b1 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2 \u03b5\u03ba\u03c6\u03b5\u03cd\u03b3\u03b5\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b1 \u03cd\u03bb\u03b7. \u039c\u03ac\u03bb\u03b9\u03c3\u03c4\u03b1, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03c3\u03ba\u03ad\u03c8\u03b7 10 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03bf\u03b9\u03bc\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 \u039f\u03b4\u03b7\u03b3\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03ce\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03bf \u039d. 4172\/2013 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u00ab<em>\u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03be\u03bf\u03b4\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03be\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03b5\u03b9 \u03cc\u03c4\u03b9, \u03cc\u03c4\u03b1\u03bd \u03ad\u03bd\u03b1\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03ae \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2 \u03b5\u03bd\u03cc\u03c2 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c5\u03c2, \u03c4\u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b5\u03af \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b1\u03be\u03af\u03b1 \u03bf\u03c0\u03bf\u03b9\u03bf\u03c5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03b1\u03ba\u03bf\u03cd \u03ba\u03ad\u03c1\u03b4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ad\u03b4\u03b1\u03c6\u03cc\u03c2 \u03c4\u03bf\u03c5, \u03b1\u03ba\u03cc\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03b1\u03bd \u03c4\u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03ba\u03ad\u03c1\u03b4\u03bf\u03c2 \u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03c7\u03c1\u03cc\u03bd\u03bf \u03c4\u03b7\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5<\/em>\u00bb<em>.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>\u0388\u03c4\u03c3\u03b9, \u03c3\u03b5 \u03c6\u03cc\u03c1\u03bf \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03be\u03bf\u03b4\u03bf \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5\u00a0<u>\u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd<\/u>\u00a0\u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ad\u03b4\u03c1\u03b1 \u03c4\u03bf\u03c5, \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7, \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03ae \u03c4\u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03ac \u03c4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03c3\u03b5 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2 \u03ae \u03ac\u03bb\u03bb\u03b7 \u03c4\u03c1\u03af\u03c4\u03b7 \u03c7\u03ce\u03c1\u03b1,\u00a0<u>\u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03c7\u03ac\u03bd\u03b5\u03b9 \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd<\/u>. \u03a4\u03b1\u00a0<u>\u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1<\/u>\u00a0\u03bc\u03b5 \u03c4\u03b7 \u03c3\u03b5\u03b9\u03c1\u03ac \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c4\u03b1 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03b5\u03ba\u03b5\u03af\u03bd\u03b1 \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b1\u03c3\u03ba\u03b5\u03af \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03ba\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03bd\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03bc\u03b5\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ac \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03bf\u03c6\u03ad\u03bb\u03b7. \u0397 \u03b4\u03b5\u00a0<u>\u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd<\/u>\u00a0\u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03c0\u03c1\u03ac\u03be\u03b7 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03ad\u03bd\u03b1 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2 \u03c7\u03ac\u03bd\u03b5\u03b9 \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd, \u03c0\u03b1\u03c1\u03cc\u03c4\u03b9 \u03c4\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd \u03c5\u03c0\u03cc \u03c4\u03b7 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03ae \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03ba\u03c5\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03bf\u03c5 \u03af\u03b4\u03b9\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5. \u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03bf\u03cd\u03bd \u03ba\u03b1\u03b9 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03b4\u03af\u03ba\u03b1\u03b9\u03bf \u03c4\u03c9\u03bd \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03ba\u03c1\u03b1\u03c4\u03ce\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd, \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03be\u03bf\u03b4\u03bf \u03b8\u03b1 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b5\u03bd\u03b4\u03b5\u03c7\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03cc \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd (\u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03ae \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7) \u03b1\u03c0\u03cc \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03b4\u03c1\u03b5\u03cd\u03b5\u03b9 \u03c3\u03b5 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2.<\/p>\n<p>&nbsp;<\/p>\n<p>\u039f \u03bd\u03cc\u03bc\u03bf\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03be\u03bf\u03b4\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u00ab<em>\u03c0\u03bf\u03c5 \u03b9\u03c3\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c0\u03bf\u03c5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 [\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2], \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03c3\u03c4\u03b9\u03b3\u03bc\u03ae \u03c4\u03b7\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c5\u03c4\u03ce\u03bd, \u03bc\u03b5\u03af\u03bf\u03bd \u03c4\u03b7\u03bd \u03b1\u03be\u03af\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2<\/em>\u00bb.<\/p>\n<p>&nbsp;<\/p>\n<p>\u0395\u03bb\u03bb\u03b5\u03af\u03c8\u03b5\u03b9 \u03b4\u03b9\u03b5\u03c5\u03ba\u03c1\u03af\u03bd\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7\u03c2, \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5 \u03c3\u03b1\u03c6\u03ae\u03bd\u03b5\u03b9\u03b1 \u03c0\u03ce\u03c2 \u03b8\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03b8\u03b5\u03af \u03c4\u03bf \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03bf\u03c5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c4\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c4\u03bf\u03c5 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03ba\u03c1\u03ac\u03c4\u03b5\u03b9\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03bf\u03b9\u03b1 \u03b8\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u00ab\u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1\u00bb \u03c4\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd. \u03a3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7, \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b5\u03c0\u03b9\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03be\u03bf\u03b4\u03bf \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03bf \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03b5\u03af \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03ae \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03ba\u03c5\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd. \u0391\u03c5\u03c4\u03cc \u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03b9, \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1, \u03cc\u03c4\u03b9 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03ad\u03b4\u03c1\u03b1\u03c2, \u03c4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03b1\u03c3\u03b8\u03ad\u03bd\u03c4\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03b8\u03b1 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03cc\u03c1\u03bf, \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03b1\u03c5\u03c4\u03ac \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd \u03c5\u03c0\u03cc \u03c4\u03b7 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03ba\u03c5\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03bf\u03c5 \u03af\u03b4\u03b9\u03bf\u03c5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03c0\u03bb\u03ce\u03c2 \u03bc\u03b5\u03c4\u03ad\u03b2\u03b1\u03bb\u03b5 \u03c4\u03b7\u03bd \u03b5\u03b8\u03bd\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03ac \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03b8\u03b7\u03ba\u03b5 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2. \u0396\u03ae\u03c4\u03b7\u03bc\u03b1 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae\u03c2 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7\u03c2, \u03b1\u03c6\u03bf\u03cd \u03c3\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7, \u03c4\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ad\u03bd\u03b1 \u03bd\u03ad\u03bf \u03bc\u03cc\u03c1\u03c6\u03c9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b7 \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03c5\u03cc\u03c4\u03b1\u03bd \u03c4\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03b1\u03c5\u03c4\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c0\u03b1\u03cd\u03b5\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03bd\u03b1 \u03c5\u03c6\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9.<\/p>\n<p>&nbsp;<\/p>\n<p>\u03a0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03b2\u03ad\u03b2\u03b1\u03b9\u03b1, \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03ba\u03af\u03bd\u03b7\u03c4\u03c1\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03b5\u03bd \u03b3\u03ad\u03bd\u03b5\u03b9. \u039a\u03b1\u03c4\u03ac \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 54 \u03c4\u03bf\u03c5 \u039d. 4172\/2013, \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ae \u03b4\u03b9\u03ac\u03c3\u03c0\u03b1\u03c3\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03af \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03b9 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c5\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c5\u03c2, \u03b1\u03c5\u03c4\u03ad\u03c2 \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03c6\u03cc\u03c1\u03bf \u03c4\u03c9\u03bd \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03b9\u03ce\u03bd \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03b7\u03c2 \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03b5\u03bd\u03b5\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c0\u03b1\u03b8\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b1\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2. \u03a4\u03b1\u03c5\u03c4\u03cc\u03c7\u03c1\u03bf\u03bd\u03b1, \u03bc\u03ad\u03c4\u03bf\u03c7\u03bf\u03c2 \u03ae \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c4\u03bf \u03b5\u03bd\u03b5\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c0\u03b1\u03b8\u03b7\u03c4\u03b9\u03ba\u03cc \u03c4\u03b7\u03c2 \u03b4\u03b5\u03bd \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03cc\u03c1\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ac \u03bb\u03cc\u03b3\u03c9 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03b4\u03b9\u03ac\u03c3\u03c0\u03b1\u03c3\u03b7\u03c2, \u03bc\u03b5 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03c4\u03bf \u03c4\u03bc\u03ae\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af, \u03ba\u03b1\u03c4` \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03af\u03b1, \u03c3\u03b5 \u03c4\u03c5\u03c7\u03cc\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae.<\/p>\n<p>&nbsp;<\/p>\n<p>\u03a3\u03b5 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b7 \u03bb\u03bf\u03b3\u03b9\u03ba\u03ae, \u03bf \u039d. 2578\/1998 \u03c0\u03bf\u03c5 \u03b5\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b5 \u03b5\u03bd\u03c9\u03c3\u03b9\u03b1\u03ba\u03cc \u03b4\u03af\u03ba\u03b1\u03b9\u03bf, \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03af \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u03ae \u03b4\u03b9\u03ac\u03c3\u03c0\u03b1\u03c3\u03b7 \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c6\u03cc\u03c1\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03cc. \u03a0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03c9\u03c3\u03c4\u03cc\u03c3\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03bd\u03b1 \u03bc\u03b7\u03bd \u03b5\u03b9\u03c3\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c4\u03b7 \u03bc\u03cc\u03bd\u03b9\u03bc\u03b7 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c2, \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03b8\u03b1 \u03bf\u03c6\u03b5\u03af\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03bf http:\/\/forin.gr \u0397 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c0\u03bf\u03c5 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c7\u03ce\u03c1\u03b1 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03b5\u03b3\u03c7\u03ce\u03c1\u03b9\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd. \u0397 \u03b5\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae \u03b5\u03bd\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7, \u03c9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03b1\u03bb\u03bc\u03b1\u03c4\u03ce\u03b4\u03b5\u03b9\u03c2 \u03c1\u03c5\u03b8\u03bc\u03bf\u03cd\u03c2, \u03bc\u03b5 \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03bd\u03b1 \u03b1\u03c5\u03be\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03c5\u03bd\u03bf\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03ba\u03c1\u03b1\u03c4\u03ce\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ae\u03c2 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03ba\u03b9\u03bd\u03b7\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03b5 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2, \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03b1 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac [\u2026]<\/p>\n","protected":false},"author":4,"featured_media":805,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-enimerotika-deltia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395 - VDI<\/title>\n<meta name=\"description\" content=\"\u0397 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/\" \/>\n<meta property=\"og:locale\" content=\"el_GR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395 - VDI\" \/>\n<meta property=\"og:description\" content=\"\u0397 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/\" \/>\n<meta property=\"og:site_name\" content=\"VDI\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-14T13:32:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-07-08T08:13:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2021\/02\/transfer-seat-title.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Harris Spentzas\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/\"},\"author\":{\"name\":\"Harris Spentzas\",\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/#\\\/schema\\\/person\\\/8987f14b9e3afa371fa19fc8a72537bd\"},\"headline\":\"\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395. \u2013 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7\",\"datePublished\":\"2020-10-14T13:32:00+00:00\",\"dateModified\":\"2021-07-08T08:13:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/\"},\"wordCount\":33,\"publisher\":{\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/vdilawfirm.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/transfer-seat-title.jpg\",\"articleSection\":[\"\u0395\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03c4\u03b9\u03ba\u03ac \u03b4\u03b5\u03bb\u03c4\u03af\u03b1\"],\"inLanguage\":\"el\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/\",\"url\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/\",\"name\":\"\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395 - VDI\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/vdilawfirm.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/transfer-seat-title.jpg\",\"datePublished\":\"2020-10-14T13:32:00+00:00\",\"dateModified\":\"2021-07-08T08:13:25+00:00\",\"description\":\"\u0397 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2\",\"inLanguage\":\"el\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"el\",\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/enimerotika-deltia\\\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\\\/#primaryimage\",\"url\":\"https:\\\/\\\/vdilawfirm.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/transfer-seat-title.jpg\",\"contentUrl\":\"https:\\\/\\\/vdilawfirm.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/transfer-seat-title.jpg\",\"width\":1200,\"height\":630},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/#website\",\"url\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/\",\"name\":\"VDI\",\"description\":\"LAW FIRM\",\"publisher\":{\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"el\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/#organization\",\"name\":\"VDI Law Firm\",\"url\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"el\",\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/vdilawfirm.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/vdi-logo.png\",\"contentUrl\":\"https:\\\/\\\/vdilawfirm.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/vdi-logo.png\",\"width\":315,\"height\":148,\"caption\":\"VDI Law Firm\"},\"image\":{\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/vdilawfirm.com\\\/el\\\/#\\\/schema\\\/person\\\/8987f14b9e3afa371fa19fc8a72537bd\",\"name\":\"Harris Spentzas\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"el\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/068d6f94ece41d1b321341d707ad2731aea821ed43293dc7ba2dee808fc1cbb1?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/068d6f94ece41d1b321341d707ad2731aea821ed43293dc7ba2dee808fc1cbb1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/068d6f94ece41d1b321341d707ad2731aea821ed43293dc7ba2dee808fc1cbb1?s=96&d=mm&r=g\",\"caption\":\"Harris Spentzas\"},\"sameAs\":[\"giraffes\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395 - VDI","description":"\u0397 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/","og_locale":"el_GR","og_type":"article","og_title":"\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395 - VDI","og_description":"\u0397 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2","og_url":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/","og_site_name":"VDI","article_published_time":"2020-10-14T13:32:00+00:00","article_modified_time":"2021-07-08T08:13:25+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2021\/02\/transfer-seat-title.jpg","type":"image\/jpeg"}],"author":"Harris Spentzas","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/#article","isPartOf":{"@id":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/"},"author":{"name":"Harris Spentzas","@id":"https:\/\/vdilawfirm.com\/el\/#\/schema\/person\/8987f14b9e3afa371fa19fc8a72537bd"},"headline":"\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395. \u2013 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7","datePublished":"2020-10-14T13:32:00+00:00","dateModified":"2021-07-08T08:13:25+00:00","mainEntityOfPage":{"@id":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/"},"wordCount":33,"publisher":{"@id":"https:\/\/vdilawfirm.com\/el\/#organization"},"image":{"@id":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/#primaryimage"},"thumbnailUrl":"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2021\/02\/transfer-seat-title.jpg","articleSection":["\u0395\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03c4\u03b9\u03ba\u03ac \u03b4\u03b5\u03bb\u03c4\u03af\u03b1"],"inLanguage":"el"},{"@type":"WebPage","@id":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/","url":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/","name":"\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03af \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395.\u0395 - VDI","isPartOf":{"@id":"https:\/\/vdilawfirm.com\/el\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/#primaryimage"},"image":{"@id":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/#primaryimage"},"thumbnailUrl":"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2021\/02\/transfer-seat-title.jpg","datePublished":"2020-10-14T13:32:00+00:00","dateModified":"2021-07-08T08:13:25+00:00","description":"\u0397 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c4\u03ac\u03be\u03b7 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03ad\u03b4\u03c1\u03b1\u03c2","inLanguage":"el","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/"]}]},{"@type":"ImageObject","inLanguage":"el","@id":"https:\/\/vdilawfirm.com\/el\/enimerotika-deltia\/corporate-transformations-and-transfer-of-seat-within-the-eu-tax-regime-gr\/#primaryimage","url":"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2021\/02\/transfer-seat-title.jpg","contentUrl":"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2021\/02\/transfer-seat-title.jpg","width":1200,"height":630},{"@type":"WebSite","@id":"https:\/\/vdilawfirm.com\/el\/#website","url":"https:\/\/vdilawfirm.com\/el\/","name":"VDI","description":"LAW FIRM","publisher":{"@id":"https:\/\/vdilawfirm.com\/el\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vdilawfirm.com\/el\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"el"},{"@type":"Organization","@id":"https:\/\/vdilawfirm.com\/el\/#organization","name":"VDI Law Firm","url":"https:\/\/vdilawfirm.com\/el\/","logo":{"@type":"ImageObject","inLanguage":"el","@id":"https:\/\/vdilawfirm.com\/el\/#\/schema\/logo\/image\/","url":"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2021\/02\/vdi-logo.png","contentUrl":"https:\/\/vdilawfirm.com\/wp-content\/uploads\/2021\/02\/vdi-logo.png","width":315,"height":148,"caption":"VDI Law Firm"},"image":{"@id":"https:\/\/vdilawfirm.com\/el\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/vdilawfirm.com\/el\/#\/schema\/person\/8987f14b9e3afa371fa19fc8a72537bd","name":"Harris Spentzas","image":{"@type":"ImageObject","inLanguage":"el","@id":"https:\/\/secure.gravatar.com\/avatar\/068d6f94ece41d1b321341d707ad2731aea821ed43293dc7ba2dee808fc1cbb1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/068d6f94ece41d1b321341d707ad2731aea821ed43293dc7ba2dee808fc1cbb1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/068d6f94ece41d1b321341d707ad2731aea821ed43293dc7ba2dee808fc1cbb1?s=96&d=mm&r=g","caption":"Harris Spentzas"},"sameAs":["giraffes"]}]}},"_links":{"self":[{"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/posts\/844","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/comments?post=844"}],"version-history":[{"count":2,"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/posts\/844\/revisions"}],"predecessor-version":[{"id":924,"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/posts\/844\/revisions\/924"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/media\/805"}],"wp:attachment":[{"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/media?parent=844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/categories?post=844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vdilawfirm.com\/el\/wp-json\/wp\/v2\/tags?post=844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}