{"id":1108,"date":"2015-11-02T00:00:00","date_gmt":"2015-11-02T00:00:00","guid":{"rendered":"https:\/\/ltas.gr\/article\/1108"},"modified":"2024-08-02T10:40:43","modified_gmt":"2024-08-02T10:40:43","slug":"339-2","status":"publish","type":"post","link":"https:\/\/ltas.gr\/en\/article\/1108","title":{"rendered":"\u0395\u03b3\u03ba\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03bf \u039d. 4337\/2015(\u0395\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03c4\u03b9\u03ba\u03cc \u03a3\u03b7\u03bc\u03b5\u03af\u03c9\u03bc\u03b1 \u0388\u03bd\u03c9\u03c3\u03b7\u03c2 \u0395\u03b9\u03c3\u03b1\u03b3\u03b3\u03b5\u03bb\u03ad\u03c9\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03bf\u03c2)"},"content":{"rendered":"<h1 class=&quot;name post-title entry-title&quot; itemprop=&quot;itemReviewed&quot; itemscope=&quot;&quot; itemtype=&quot;http:\/\/schema.org\/Thing&quot;>\n\t&nbsp;<\/h1>\n<div class=&quot;entry&quot;>\n<p dir=&quot;ltr&quot; style=&quot;text-align: center;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><span style=&quot;text-decoration: underline;&quot;>\u0395\u039d\u0397\u039c\u0395\u03a1\u03a9\u03a4\u0399\u039a\u039f \u03a3\u0397\u039c\u0395\u0399\u03a9\u039c\u0391<\/span><\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;>\u039c\u03b5 \u03c4\u03bf \u039d 4337\/2015 (&laquo;<em>\u039c\u03ad\u03c4\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03cc\u03c7\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c1\u03b8\u03c1\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd<\/em>&raquo;, \u03a6\u0395\u039a \u0391&rsquo; 129\/17-10-2015), \u03b5\u03c0\u03ae\u03bb\u03b8\u03b1\u03bd \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c3\u03c4\u03b1 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03ce\u03c1\u03b1 \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03b1 \u03b5\u03b3\u03ba\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u039d 2523\/1997 \u03ba.\u03bb\u03c0. \u039c\u03b5 \u03c3\u03ba\u03bf\u03c0\u03cc \u03bc\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03b5\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c2 \u03b4\u03b9\u03b5\u03c5\u03ba\u03cc\u03bb\u03c5\u03bd\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03b1\u03b4\u03ad\u03bb\u03c6\u03c9\u03bd, \u03c3\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b8\u03ad\u03c4\u03bf\u03c5\u03bc\u03b5 \u03c4\u03bf \u03a3\u03b7\u03bc\u03b5\u03af\u03c9\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af, \u03bc\u03b5 \u03b1\u03c0\u03bf\u03b4\u03b5\u03bb\u03c4\u03b9\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03b2\u03b1\u03c3\u03b9\u03ba\u03ad\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5. <\/span><\/p>\n<p>\n\t\t&nbsp;<\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><span style=&quot;text-decoration: underline;&quot;>\u0395\u03b3\u03ba\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03a6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 <\/span><\/span><\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><span style=&quot;text-decoration: underline;&quot;>\u0395\u03c0\u03b5\u03bb\u03b8\u03bf\u03cd\u03c3\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7 \u03b8\u03ad\u03c3\u03b7 \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03c4\u03bf\u03c5 \u039d 4337\/2015<\/span> <span style=&quot;text-decoration: underline;&quot;>(\u03a6\u0395\u039a \u0391&rsquo; 129\/17-10-2015), \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 8 \u03c4\u03bf\u03c5 \u03bf\u03c0\u03bf\u03af\u03bf\u03c5 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03c4\u03b1 \u03ac\u03c1\u03b8\u03c1\u03b1 66-71 \u039d 4174\/2013<\/span>.<\/span><\/p>\n<p>\n\t\t&nbsp;<\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>[\u0391] <\/strong><span style=&quot;text-decoration: underline;&quot;>\u03a4\u03c5\u03c0\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03b5\u03b3\u03ba\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 <\/span><span style=&quot;text-decoration: underline;&quot;>(\u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03c0\u03bf\u03b9\u03bd\u03ad\u03c2 \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1)<\/span><\/span><\/p>\n<p>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><span style=&quot;text-decoration: underline;&quot;>\u0399. \u0391\u03bd\u03b1\u03ba\u03c1\u03b9\u03b2\u03b5\u03af\u03c2 \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03b9\u03c2<\/span><\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(\u0399.i)<\/strong> <span style=&quot;text-decoration: underline;&quot;>\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 1 \u03b1&rsquo; \u039d 4174\/2013<\/span> : \u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03ae \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03bd\u03b1\u03ba\u03c1\u03b9\u03b2\u03bf\u03cd\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2&ndash;\u0395\u039d\u03a6\u0399\u0391&ndash;\u0395\u03a6\u0391 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03b5\u03b9\u03ba\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b1\u03c2 \u03cd\u03bb\u03b7\u03c2 \u03bc\u03b5 \u03b1\u03c0\u03cc\u03ba\u03c1\u03c5\u03c8\u03b7 \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 100.000 &euro; \u03b1\u03bd\u03ac \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 : <strong>\u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 2 \u03b5\u03c4\u03ce\u03bd &ndash; \u03a4\u03c1\u03b9\u03bc\u03b5\u03bb\u03ad\u03c2 \u03a0\u03bb\u03b7\u03bc\u03bc\u03b5\u03bb\u03b5\u03b9\u03bf\u03b4\u03b9\u03ba\u03b5\u03af\u03bf <\/strong>(\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 3 \u03b1 \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(\u0399.ii) &hellip;.<\/strong>\u03bc\u03b5 \u03b1\u03c0\u03cc\u03ba\u03c1\u03c5\u03c8\u03b7 \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03bf\u03cd\u03bd\u03c4\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 150.000 &euro; \u03b1\u03bd\u03ac \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 : <strong>\u03ba\u03ac\u03b8\u03b5\u03b9\u03c1\u03be\u03b7 <\/strong>(\u03ba\u03cd\u03c1\u03b9\u03b1 \u03b1\u03bd\u03ac\u03ba\u03c1\u03b9\u03c3\u03b7, \u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 4 \u03b1 \u039d 4174\/2013).<\/span><\/p>\n<p>\n\t\t&nbsp;<\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><span style=&quot;text-decoration: underline;&quot;>\u0399\u0399. \u039c\u03b7 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03c7\u03b8\u03ad\u03bd\u03c4\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd<\/span><\/span><\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(\u0399\u0399.i) <\/strong><span style=&quot;text-decoration: underline;&quot;>\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 1 \u03b2-\u03b3&rsquo; \u039d 4174\/2013<\/span><span style=&quot;text-decoration: underline;&quot;> :<\/span> \u03bc\u03b7 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03b5\u03bd \u03cc\u03bb\u03c9 \u03ae \u03b5\u03bd \u03bc\u03ad\u03c1\u03b5\u03b9, \u03b1\u03c0\u03b1\u03c4\u03b7\u03bb\u03ae \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ae \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd &amp; \u03b5\u03c0\u03b9\u03c1\u03c1\u03b9\u03c0\u03c4\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd (\u03ba\u03b1\u03b9 \u03c0\u03bb\u03bf\u03af\u03c9\u03bd) \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 100.000 &euro; \u03b1\u03bd\u03ac \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 : <strong>\u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 2 \u03b5\u03c4\u03ce\u03bd &ndash; \u03a4\u03c1\u03b9\u03bc\u03b5\u03bb\u03ad\u03c2 \u03a0\u03bb\u03b7\u03bc\u03bc\u03b5\u03bb\u03b5\u03b9\u03bf\u03b4\u03b9\u03ba\u03b5\u03af\u03bf <\/strong>(\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 3 \u03b2 \u03c0\u03b5\u03c1. \u03b2\u03b2 \u039d 4174\/2013). <\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(\u0399\u0399.ii) <\/strong>&nbsp;\u03bc\u03b7 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03ba.\u03bb\u03c0&hellip;.\u03c6\u03cc\u03c1\u03c9\u03bd \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 150.000 &euro; \u03b1\u03bd\u03ac \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 : <strong>\u03ba\u03ac\u03b8\u03b5\u03b9\u03c1\u03be\u03b7 <\/strong>(\u03ba\u03cd\u03c1\u03b9\u03b1 \u03b1\u03bd\u03ac\u03ba\u03c1\u03b9\u03c3\u03b7, \u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 4 \u03b2 \u039d 4174\/2013).<\/span><\/p>\n<p>\n\t\t&nbsp;<\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><span style=&quot;text-decoration: underline;&quot;>\u0399\u0399\u0399. \u039c\u03b7 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03a6\u03a0\u0391<\/span><\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(\u0399\u0399\u0399.i) <\/strong><span style=&quot;text-decoration: underline;&quot;>\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 1 \u03b2&rsquo; \u039d 4174\/2013 <\/span><strong>: <\/strong>\u03bc\u03b7 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03b5\u03bd \u03cc\u03bb\u03c9 \u03ae \u03b5\u03bd \u03bc\u03ad\u03c1\u03b5\u03b9, \u03b1\u03c0\u03b1\u03c4\u03b7\u03bb\u03ae \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ae \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 \u03a6\u03a0\u0391 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 50.000 &euro; \u03b1\u03bd\u03ac \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 : <strong>\u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 2 \u03b5\u03c4\u03ce\u03bd &ndash; \u03a4\u03c1\u03b9\u03bc\u03b5\u03bb\u03ad\u03c2 \u03a0\u03bb\u03b7\u03bc\u03bc\u03b5\u03bb\u03b5\u03b9\u03bf\u03b4\u03b9\u03ba\u03b5\u03af\u03bf <\/strong>(\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 3 \u03b2&rsquo; \u03c0\u03b5\u03c1. \u03b1\u03b1 \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(\u0399\u0399\u0399.ii) <\/strong>\u03bc\u03b7 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7&hellip;\u03a6\u03a0\u0391 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 100.000 &euro; \u03b1\u03bd\u03ac \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 : <strong>\u03ba\u03ac\u03b8\u03b5\u03b9\u03c1\u03be\u03b7 &ndash; <\/strong>(\u03ba\u03cd\u03c1\u03b9\u03b1 \u03b1\u03bd\u03ac\u03ba\u03c1\u03b9\u03c3\u03b7, \u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 4 \u03b1&rsquo; \u039d 4174\/2013).<\/span><\/p>\n<p>\n\t\t&nbsp;<\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><span style=&quot;text-decoration: underline;&quot;>IV. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7-\u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ae \u03c0\u03bb\u03b1\u03c3\u03c4\u03ce\u03bd\/\u03b5\u03b9\u03ba\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd<\/span><\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(VI.i) <\/strong><span style=&quot;text-decoration: underline;&quot;>\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 5 \u039d 4174\/2013<\/span><strong> : <\/strong>\u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 &ndash; \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ae \u03c0\u03bb\u03b1\u03c3\u03c4\u03ce\u03bd &ndash; \u03b5\u03b9\u03ba\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03ae\u03c4\u03c9\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5<strong> : \u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 3 \u03bc\u03b7\u03bd\u03ce\u03bd &ndash; \u039c\u03bf\u03bd\u03bf\u03bc\u03b5\u03bb\u03ad\u03c2 \u03a0\u03bb\u03b7\u03bc\u03bc\u03b5\u03bb\u03b5\u03b9\u03bf\u03b4\u03b9\u03ba\u03b5\u03af\u03bf <\/strong>(\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 5 \u03b1&rsquo; \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(VI.ii) <\/strong>\u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 &ndash; \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ae \u03c0\u03bb\u03b1\u03c3\u03c4\u03ce\u03bd &ndash; \u03b5\u03b9\u03ba\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03b1\u03bd\u03c4\u03b5\u03bb\u03ce\u03c2 \u03b1\u03bd\u03cd\u03c0\u03b1\u03c1\u03ba\u03c4\u03b7 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 75.000 &euro; : <strong>\u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 1 \u03ad\u03c4\u03bf\u03c5\u03c2 &ndash; \u03a4\u03c1\u03b9\u03bc\u03b5\u03bb\u03ad\u03c2 \u03a0\u03bb\u03b7\u03bc\u03bc\u03b5\u03bb\u03b5\u03b9\u03bf\u03b4\u03b9\u03ba\u03b5\u03af\u03bf <\/strong>(\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 5 \u03b2&rsquo; \u03c0\u03b5\u03c1. \u03b1 \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(VI.iii) <\/strong>\u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 &ndash; \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ae \u03c0\u03bb\u03b1\u03c3\u03c4\u03ce\u03bd &ndash; \u03b5\u03b9\u03ba\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03b1\u03bd\u03c4\u03b5\u03bb\u03ce\u03c2 \u03b1\u03bd\u03cd\u03c0\u03b1\u03c1\u03ba\u03c4\u03b7 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 200.000 &euro; : <strong>\u03ba\u03ac\u03b8\u03b5\u03b9\u03c1\u03be\u03b7 <\/strong>(\u03ba\u03cd\u03c1\u03b9\u03b1 \u03b1\u03bd\u03ac\u03ba\u03c1\u03b9\u03c3\u03b7, \u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 5 \u03b2&rsquo; \u03c0\u03b5\u03c1. \u03b2 \u039d 4174\/2013).<\/span><\/p>\n<p>\n\t\t&nbsp;<\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><span style=&quot;text-decoration: underline;&quot;>VII. \u039c\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03bb\u03b7\u03be\u03b9\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c7\u03c1\u03b5\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf<\/span><\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(VII.i) <\/strong><span style=&quot;text-decoration: underline;&quot;>\u03ac\u03c1\u03b8\u03c1\u03bf 71 &sect; 2 N 4337\/2015<\/span> : \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03bd\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 25 &sect; 1 \u039d 1882\/90 \u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03c3\u03b5 100.000 \u03ba\u03b1\u03b9 200.000 &euro;, \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1 (\u03b1\u03c0\u03cc 50.000 \u03ba\u03b1\u03b9 150.000 &euro;, \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1), \u03b5\u03bd\u03ce \u03b7 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae \u03ba\u03cd\u03c1\u03c9\u03c3\u03b7 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 \u03c9\u03c2 \u03ad\u03c7\u03b5\u03b9 (\u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03c3\u03b7 1 \u03ba\u03b1\u03b9 3 \u03b5\u03c4\u03ce\u03bd, &nbsp;\u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1). <\/span><\/p>\n<p>\n\t\t&nbsp;<\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>[\u0392] <\/strong><span style=&quot;text-decoration: underline;&quot;>\u039f\u03c5\u03c3\u03b9\u03ce\u03b4\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c3\u03c4\u03b7 \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2<\/span><\/span><\/p>\n<p>\n\t\t&nbsp;<\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(i) <\/strong>\u0395\u03b9\u03c3\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b5\u03ba \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03c6\u03b1\u03b9\u03bd\u03bf\u03bc\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c5\u03c1\u03c1\u03bf\u03ae\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03c9\u03bd \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03b3\u03ba\u03bb\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 &ndash; \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ae\u03c2 \u03c0\u03bb\u03b1\u03c3\u03c4\u03ce\u03bd\/\u03b5\u03b9\u03ba\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03c9\u03c2 \u03bc\u03ad\u03c3\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c0\u03c1\u03b1\u03be\u03b7 \u03b1\u03c5\u03c4\u03ce\u03bd, \u03bc\u03b5 \u03c4\u03bf \u03b4\u03c1\u03ac\u03c3\u03c4\u03b7 \u03c4\u03b9\u03bc\u03c9\u03c1\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03c5\u03c1\u03b3\u03cc \u03ae \u03c3\u03c5\u03bc\u03bc\u03ad\u03c4\u03bf\u03c7\u03bf, \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03c4\u03bf &laquo;\u03b2\u03b1\u03c3\u03b9\u03ba\u03cc&raquo; \u03b1\u03b4\u03af\u03ba\u03b7\u03bc\u03b1 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 (\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 5 \u03b1&rsquo;-\u03b2&rsquo; \u039d 4174\/2013). <\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(ii) <\/strong>\u039a\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03c0\u03bf\u03c3\u03ce\u03bd \u03c4\u03c9\u03bd \u03c0\u03bb\u03b1\u03c3\u03c4\u03ce\u03bd \u03ae \u03b5\u03b9\u03ba\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd, \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c0\u03c1\u03ac\u03be\u03b7 \u03b4\u03b5\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 (\u03c0\u03c1\u03bf\u03c3\u03bc\u03b5\u03c4\u03c1\u03ce\u03bd\u03c4\u03b1\u03b9) \u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c0\u03c1\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 &laquo;\u03b2\u03b1\u03c3\u03b9\u03ba\u03bf\u03cd&raquo; \u03b1\u03b4\u03b9\u03ba\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 (\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 5 \u03b3&rsquo; \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(iii) <\/strong>\u0394\u03b5 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b5\u03b9\u03ba\u03bf\u03bd\u03b9\u03ba\u03cc \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bb\u03ae\u03c0\u03c4\u03b7, \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03b1\u03c1\u03ba\u03c4\u03ae \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae, \u03b1\u03bd \u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c4\u03bf\u03c5 \u03b5\u03ba\u03b4\u03cc\u03c4\u03b7 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03cc \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03bd\u03b1\u03b3\u03c1\u03b1\u03c6\u03cc\u03bc\u03b5\u03bd\u03bf \u03c3\u03b5 \u03b1\u03c5\u03c4\u03cc<strong> (<\/strong>\u03ac\u03c1\u03b8\u03c1\u03bf 66 &sect; 5 \u03b8&rsquo; \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(iv) <\/strong>\u0398\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2 \u03c9\u03c2 \u03ac\u03bc\u03b5\u03c3\u03bf\u03c5 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03bf\u03cd, \u03c4\u03bf\u03c5 \u03b5\u03bd \u03b3\u03bd\u03ce\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf\u03bd\u03c4\u03bf\u03c2 \u03b1\u03bd\u03b1\u03ba\u03c1\u03b9\u03b2\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c9\u03c2 \u03c0\u03bb\u03b7\u03c1\u03b5\u03be\u03bf\u03cd\u03c3\u03b9\u03bf\u03c2 (\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ad\u03c2 \u03ba.\u03bb\u03c0., \u03ac\u03c1\u03b8\u03c1\u03bf 67 &sect; 3 \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(v) <\/strong>\u039a\u03b1\u03b8\u03b9\u03ad\u03c1\u03c9\u03c3\u03b7 \u03ba\u03bf\u03b9\u03bd\u03bf\u03cd \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2 \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03b5\u03b3\u03ba\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2 (\u03c4\u03b5\u03bb\u03b5\u03c3\u03b9\u03b4\u03b9\u03ba\u03af\u03b1 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03b7\u03c1\u03af\u03c9\u03bd \u03b5\u03c0\u03af \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ae\u03c2 \u03ae \u03c0\u03ac\u03c1\u03bf\u03b4\u03bf\u03c2 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2, \u03ac\u03c1\u03b8\u03c1\u03bf 68 &sect; 2 \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(vi) <\/strong>\u03a1\u03b7\u03c4\u03ae \u03c0\u03c1\u03cc\u03b2\u03bb\u03b5\u03c8\u03b7 \u03bc\u03b7 \u03b5\u03c0\u03b7\u03c1\u03b5\u03b1\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ae\u03c2 \u03ae \u03b5\u03bd\u03b4\u03b9\u03ba\u03bf\u03c6\u03b1\u03bd\u03bf\u03cd\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ae\u03c2 \u03b5\u03bd\u03ce\u03c0\u03b9\u03bf\u03bd \u03c4\u03c9\u03bd \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03b7\u03c1\u03af\u03c9\u03bd (\u03ac\u03c1\u03b8\u03c1\u03bf 68 &sect; 3 \u03b1&rsquo; \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(vii) <\/strong>\u039a\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 <span style=&quot;text-decoration: underline;&quot;>\u03b1\u03bd\u03ad\u03b3\u03ba\u03bb\u03b7\u03c4\u03b7<\/span> \u03b7 \u03c0\u03c1\u03ac\u03be\u03b7 \u03c4\u03b7\u03c2 \u03bc\u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03c4\u03b1\u03bd \u03c3\u03c4\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 19 &sect; 5 \u039d 2523\/1997, \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 17-21 \u03b1\u03c5\u03c4\u03bf\u03cd (\u03ac\u03c1\u03b8\u03c1\u03bf 71 &sect; 1 \u03b1&rsquo; \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(viii) <\/strong>\u039c\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 17-21 \u039d 2523\/97 \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03af\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c5\u03c4\u03cc\u03c6\u03c9\u03c1\u03b7\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b1\u03b4\u03b9\u03ba\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03c4\u03b5\u03bb\u03ad\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03c3\u03b5 \u03c0\u03c1\u03bf\u03b3\u03b5\u03bd\u03ad\u03c3\u03c4\u03b5\u03c1\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf (\u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c4\u03ad\u03bb\u03b5\u03c3\u03b7\u03c2 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 21 &sect; 10 \u03b1&rsquo; \u039d 2523\/97).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(ix) <\/strong>\u039c\u03b5 \u03c4\u03b7\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03bd\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b7 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03a6\u03a0\u0391 \u03ba.\u03bb\u03c0. \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd, \u03ba\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03bd\u03c4\u03b1\u03b9 <span style=&quot;text-decoration: underline;&quot;>\u03b1\u03bd\u03ad\u03b3\u03ba\u03bb\u03b7\u03c4\u03b5\u03c2<\/span> \u03bf\u03b9 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c0\u03c1\u03ac\u03be\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03bf\u03c3\u03ac \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c4\u03c9\u03bd 50.000 \u03ba\u03b1\u03b9 100.000 &euro;, \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1 (\u03c0\u03c1\u03bf\u03ca\u03c3\u03c7\u03cd\u03c3\u03b1\u03bd \u03cc\u03c1\u03b9\u03bf 1 &euro;). <\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(x)<\/strong> \u039c\u03b5 \u03c4\u03b7\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03bd\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03ae \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03bd\u03b1\u03ba\u03c1\u03b9\u03b2\u03bf\u03cd\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2, \u03ba\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03bd\u03c4\u03b1\u03b9 <span style=&quot;text-decoration: underline;&quot;>\u03b1\u03bd\u03ad\u03b3\u03ba\u03bb\u03b7\u03c4\u03b5\u03c2<\/span> \u03bf\u03b9 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c0\u03c1\u03ac\u03be\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c6\u03cc\u03c1\u03c9\u03bd \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c4\u03c9\u03bd 100.000 &euro; \u03b1\u03bd\u03ac \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 (\u03c0\u03c1\u03bf\u03ca\u03c3\u03c7\u03cd\u03c3\u03b1\u03bd \u03cc\u03c1\u03b9\u03bf 15.000 &euro;). <\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(xi) <\/strong>\u039c\u03b5 \u03c4\u03b7\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03bd\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03bc\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c7\u03c1\u03b5\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf, \u03ba\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03bd\u03c4\u03b1\u03b9 <span style=&quot;text-decoration: underline;&quot;>\u03b1\u03bd\u03ad\u03b3\u03ba\u03bb\u03b7\u03c4\u03b5\u03c2 <\/span>\u03bf\u03b9 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c0\u03c1\u03ac\u03be\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c6\u03cc\u03c1\u03c9\u03bd \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c4\u03c9\u03bd 100.000 &euro; (\u03c0\u03c1\u03bf\u03ca\u03c3\u03c7\u03cd\u03c3\u03b1\u03bd \u03cc\u03c1\u03b9\u03bf 50.000 &euro;). <\/span><\/p>\n<p>\n\t\t&nbsp;<\/p>\n<p dir=&quot;ltr&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><span style=&quot;text-decoration: underline;&quot;>[\u0393] \u0395\u03ba\u03ba\u03c1\u03b5\u03bc\u03b5\u03af\u03c2 \u03c5\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2<\/span><\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(i)<\/strong> \u03a5\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 17-19 \u039d 2523\/1997 \u03c0\u03bf\u03c5 \u03b5\u03b9\u03c3\u03ae\u03c7\u03b8\u03b7\u03c3\u03b1\u03bd \u03c0\u03c1\u03bf\u03c2 \u03b5\u03ba\u03b4\u03af\u03ba\u03b1\u03c3\u03b7 (\u03b5\u03c0\u03af\u03b4\u03bf\u03c3\u03b7 \u03ba\u03bb\u03b7\u03c4\u03b7\u03c1\u03af\u03bf\u03c5 \u03b8\u03b5\u03c3\u03c0\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2] \u03b4\u03b9\u03ba\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03c4\u03bf \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf \u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf (\u03ac\u03c1\u03b8\u03c1\u03bf 70 &sect; 1 \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(ii) <\/strong>\u0395\u03ba\u03ba\u03c1\u03b5\u03bc\u03b5\u03af\u03c2 \u03bc\u03b7\u03bd\u03cd\u03c3\u03b5\u03b9\u03c2 (\u03c0\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1, \u03bc\u03b5 \u03b1\u03c3\u03ba\u03b7\u03b8\u03b5\u03af\u03c3\u03b1 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae \u03b4\u03af\u03c9\u03be\u03b7, \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2), \u03b4\u03b5\u03bd \u03b5\u03b9\u03c3\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b1\u03c1\u03c7\u03b5\u03b9\u03bf\u03b8\u03b5\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03a0\u03c1\u03ac\u03be\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf\u03c5 \u0395\u03b9\u03c3\u03b1\u03b3\u03b3\u03b5\u03bb\u03ad\u03b1 (\u03ac\u03c1\u03b8\u03c1\u03bf 70 &sect; 2\u03b2 \u039d 4174\/2013).<\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t<span id=&quot;ecxdocs-internal-guid-a1dae194-947d-46d6-44cf-f2283c101d2c&quot;><strong>(iii)<\/strong> \u03a0\u03bf\u03b9\u03bd\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03ba\u03b1\u03c4\u03b1\u03b4\u03af\u03ba\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03b3\u03ba\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03bf\u03c3\u03ac \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c4\u03c9\u03bd \u03bd\u03c5\u03bd \u03bf\u03c1\u03b9\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03b4\u03b5\u03bd \u03b5\u03ba\u03c4\u03b5\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 (\u03ac\u03c1\u03b8\u03c1\u03bf 70 &sect; 2 \u03b1&rsquo; \u039d 4174\/2013). <\/span><\/p>\n<p dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;>\n\t\t\u03a0\u03b7\u03b3\u03ae:&nbsp;<span style=&quot;color: rgb(14, 119, 68); font-family: Arial, sans-serif; font-size: 13px; line-height: 16px; white-space: nowrap;&quot;>http:\/\/dikastis.blogspot.com\/<\/span><\/p>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; \u0395\u039d\u0397\u039c\u0395\u03a1\u03a9\u03a4\u0399\u039a\u039f \u03a3\u0397\u039c\u0395\u0399\u03a9\u039c\u0391 \u039c\u03b5 \u03c4\u03bf \u039d 4337\/2015 (&laquo;\u039c\u03ad\u03c4\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03cc\u03c7\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c1\u03b8\u03c1\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd&raquo;, \u03a6\u0395\u039a \u0391&rsquo; 129\/17-10-2015), \u03b5\u03c0\u03ae\u03bb\u03b8\u03b1\u03bd \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c3\u03c4\u03b1 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03ce\u03c1\u03b1 \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03b1 \u03b5\u03b3\u03ba\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2 \u039d 2523\/1997 \u03ba.\u03bb\u03c0. \u039c\u03b5 \u03c3\u03ba\u03bf\u03c0\u03cc \u03bc\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03b5\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c2 \u03b4\u03b9\u03b5\u03c5\u03ba\u03cc\u03bb\u03c5\u03bd\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03b1\u03b4\u03ad\u03bb\u03c6\u03c9\u03bd, \u03c3\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b8\u03ad\u03c4\u03bf\u03c5\u03bc\u03b5 \u03c4\u03bf \u03a3\u03b7\u03bc\u03b5\u03af\u03c9\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af, \u03bc\u03b5 \u03b1\u03c0\u03bf\u03b4\u03b5\u03bb\u03c4\u03b9\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03b2\u03b1\u03c3\u03b9\u03ba\u03ad\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[43],"tags":[],"class_list":["post-1108","post","type-post","status-publish","format-standard","hentry","category-accounting-tax-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/posts\/1108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/comments?post=1108"}],"version-history":[{"count":1,"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/posts\/1108\/revisions"}],"predecessor-version":[{"id":1388,"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/posts\/1108\/revisions\/1388"}],"wp:attachment":[{"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/media?parent=1108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/categories?post=1108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/tags?post=1108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}