{"id":1472,"date":"2015-03-09T00:00:00","date_gmt":"2015-03-09T00:00:00","guid":{"rendered":"https:\/\/ltas.gr\/article\/1472"},"modified":"2015-03-09T00:00:00","modified_gmt":"2015-03-09T00:00:00","slug":"162-2","status":"publish","type":"post","link":"https:\/\/ltas.gr\/en\/article\/1472","title":{"rendered":"\u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03ae \u03c4\u03c1\u03af\u03c4\u03c9\u03bd"},"content":{"rendered":"<p>\n\t<span class=&quot;updated&quot;>9 \u039c\u03b1\u03c1\u03c4\u03af\u03bf\u03c5, 2015<\/span><\/p>\n<p>\n\t\u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c1\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03b5\u03c0\u03b9\u03c4\u03b7\u03b4\u03b5\u03c5\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03ae \u03c4\u03c1\u03af\u03c4\u03c9\u03bd. \u0395\u03c6&rdquo; \u03b5\u03be\u03ae\u03c2 \u03b8\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf \u03b5\u03c0\u03b9\u03c4\u03b7\u03b4\u03b5\u03c5\u03bc\u03b1\u03c4\u03af\u03b1 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03c9 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 TAXISnet \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03bd\u03bf\u03bc\u03b1\u03c3\u03af\u03b1 &laquo;\u039a\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03a3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 16 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 8 \u039d. 1882\/1990&raquo;, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd 20\u03ae \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b7\u03bd\u03ce\u03bd \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5, \u0391\u03c0\u03c1\u03b9\u03bb\u03af\u03bf\u03c5, \u0399\u03bf\u03c5\u03bb\u03af\u03bf\u03c5, \u039f\u03ba\u03c4\u03c9\u03b2\u03c1\u03af\u03bf\u03c5 \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 (\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7) \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c1\u03c4\u03af\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03c4\u03bf \u03b1\u03bc\u03ad\u03c3\u03c9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03b7\u03bc\u03b5\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03cc \u03c4\u03c1\u03af\u03bc\u03b7\u03bd\u03bf. \u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03b7 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7<\/p>\n<div class=&quot;post-content&quot;>\n<p>\n\t\t\u0391\u03b8\u03ae\u03bd\u03b1, 23 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2015<br \/>\n\t\t\u0391\u03c1\u03b9\u03b8. \u03a0\u03c1\u03c9\u03c4.: \u0394\u0395\u039b \u0392 1009011 \u0395\u039e 2015<\/p>\n<p>\n\t\t(\u03a6\u0395\u039a \u0392&rdquo; 246\/17-02-2015)<\/p>\n<p>\n\t\t\u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397 \u0394\u0397\u039c\u039f\u039a\u03a1\u0391\u03a4\u0399\u0391<br \/>\n\t\t\u03a5\u03a0\u039f\u03a5\u03a1\u0393\u0395\u0399\u039f \u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u03a9\u039d<br \/>\n\t\t\u0393\u0395\u039d\u0399\u039a\u0397 \u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0395\u0399\u0391 \u0394\u0397\u039c\u039f\u03a3\u0399\u03a9\u039d \u0395\u03a3\u039f\u0394\u03a9\u039d<br \/>\n\t\t1. \u0393\u0395\u039d\u0399\u039a\u0397 \u0394\/\u039d\u03a3\u0397 \u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u039a\u0397\u03a3 \u0394\u0399\u039f\u0399\u039a\u0397\u03a3\u0397\u03a3<br \/>\n\t\t-\u0394\u0399\u0395\u03a5\u0398\u03a5\u039d\u03a3\u0397 \u0395\u039b\u0395\u0393\u03a7\u03a9\u039d &ndash; \u03a4\u03bc. B&rsquo;<br \/>\n\t\t-\u0394\u0399\u0395\u03a5\u0398\u03a5\u039d\u03a3\u0397 \u03a0\u0391\u03a1\u039f\u03a7\u0397\u03a3 \u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u039a\u03a9\u039d \u03a5\u03a0\u0397\u03a1\u0395\u03a3\u0399\u03a9\u039d<br \/>\n\t\t2. \u0393\u0395\u039d\u0399\u039a\u0397 \u0394\/\u039d\u03a3\u0397 \u0397\u039b\u0395\u039a\u03a4\u03a1\u039f\u039d\u0399\u039a\u0397\u03a3 \u0394\u0399\u0391\u039a\u03a5\u0392\u0395\u03a1\u039d\u0397\u03a3\u0397\u03a3 \u039a\u0391\u0399 \u0391\u039d\u0398\u03a1\u03a9\u03a0\u0399\u039d\u039f\u03a5 \u0394\u03a5\u039d\u0391\u039c\u0399\u039a\u039f\u03a5<br \/>\n\t\t-\u0394\u0399\u0395\u03a5\u0398\u03a5\u039d\u03a3\u0397 \u0397\u039b\u0395\u039a\u03a4\u03a1\u039f\u039d\u0399\u039a\u0397\u03a3 \u0394\u0399\u0391\u039a\u03a5\u0392\u0395\u03a1\u039d\u0397\u03a3\u0397\u03a3 \u0393.\u0393.\u0394.\u0395. &ndash; \u03a4\u03bc. \u0391&rsquo;<\/p>\n<p>\n\t\t\u03a4\u03b1\u03c7. \u0394\/\u03bd\u03c3\u03b7 : \u039a\u03b1\u03c1. \u03a3\u03b5\u03c1\u03b2\u03af\u03b1\u03c2 8<br \/>\n\t\t\u03a4\u03b1\u03c7. \u039a\u03c9\u03b4. : 101 84 \u0391\u0398\u0397\u039d\u0391<br \/>\n\t\t\u03a4\u03b7\u03bb\u03ad\u03c6\u03c9\u03bd\u03bf : 210 &ndash; 3375204<br \/>\n\t\tFAX : 210 &ndash; 3375847<\/p>\n<p>\n\t\t<strong>\u0398\u0395\u039c\u0391: \u03a4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c5\u03c0&rsquo; \u03b1\u03c1\u03b9\u03b8. 1065606\/7222\/\u0394\u0395-\u0392&rsquo;(\u03a6\u0395\u039a 951\u0392&rsquo;\/31.7.2000) \u0391\u03a5\u039f \u03c0\u03b5\u03c1\u03af \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03c1\u03cc\u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 16 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 8 \u03c4\u03bf\u03c5 \u039d. 1882\/1990 (\u03a6\u0395\u039a 43 \u0391&rsquo;\/23.3.1990)<\/strong><\/p>\n<p>\n\t\t\u0391\u03a0\u039f\u03a6\u0391\u03a3\u0397<br \/>\n\t\t\u0397 \u0393\u0395\u039d\u0399\u039a\u0397 \u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0395\u0391\u03a3 \u0394\u0397\u039c\u039f\u03a3\u0399\u03a9\u039d \u0395\u03a3\u039f\u0394\u03a9\u039d<\/p>\n<p>\n\t\t\u0388\u03c7\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7:<\/p>\n<p>\n\t\t&nbsp;<\/p>\n<ol>\n<li>\n\t\t\t\u03a4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription&quot;>\u03c0\u03b1\u03c1. 16 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 8<\/a>\u03c4\u03bf\u03c5 \u039d.&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/90&quot;>1882\/1990<\/a>, \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c1\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03b5\u03c0\u03b9\u03c4\u03b7\u03b4\u03b5\u03c5\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03ae \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae, \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03ad\u03c3\u03b1 \u03c3\u03b5 \u03b4\u03ad\u03ba\u03b1 (10) \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03c2 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1\u03c2 \u03ba\u03b1\u03c4\u03ac\u03c1\u03c4\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u0394\u039f\u03a5 \u03ba.\u03bb\u03c0.<\/li>\n<\/ol>\n<ol start=&quot;2&quot;>\n<li>\n\t\t\t\u03a4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 32 \u03c4\u03bf\u03c5 \u039d.&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/85&quot;>2648\/1998<\/a>(\u03a6\u0395\u039a 238\/\u0391\u0384\/ \/22.10.1998), \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bc\u03b5 \u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd, \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u0395\u03c6\u03b7\u03bc\u03b5\u03c1\u03af\u03b4\u03b1 \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03b5\u03c1\u03bd\u03ae\u03c3\u03b5\u03c9\u03c2, \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription&quot;>\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 8<\/a>\u03c4\u03bf\u03c5 \u039d.&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/90&quot;>1882\/1990<\/a>&nbsp;\u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription&quot;>\u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 47<\/a>&nbsp;\u03ba\u03b1\u03b9&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription&quot;>55<\/a>&nbsp;\u03c4\u03bf\u03c5 \u039d.&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/19&quot;>2065\/1992<\/a>, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ac \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03bd\u03b1 \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03ae \u03bd\u03b1 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b1\u03c5\u03c4\u03ce\u03bd.<\/li>\n<\/ol>\n<ol start=&quot;3&quot;>\n<li>\n\t\t\t\u03a4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/4093\/year\/2012\/article\/%CF%80%CF%81%CF%8E%CF%84%CE%BF\/paragraph\/5&quot;>\u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 2 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u0395.2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u0395\u0384 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5<\/a>\u03c4\u03bf\u03c5 \u039d.&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/474&quot;>4093\/2012<\/a>, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8.<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/15481&quot;>\u03946\u0391 1015213 \u0395\u039e 2013\/28.1.2013<\/a>(\u03a6.\u0395.\u039a. \u0392\u0384 130 \u03ba\u03b1\u03b9 372) \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03a5\u03c6\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd &laquo;\u039c\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c3\u03c4\u03bf\u03bd \u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03ad\u03b1 \u03c4\u03b7\u03c2 \u0393\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b5\u03af\u03b1\u03c2 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c3\u03cc\u03b4\u03c9\u03bd \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd&raquo; \u03cc\u03c0\u03c9\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03b8\u03b7\u03ba\u03b5 \u03ba\u03b1\u03b9 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9.<\/li>\n<\/ol>\n<ol start=&quot;4&quot;>\n<li>\n\t\t\t\u03a4\u03b7\u03bd \u03b1\u03c1\u03b9\u03b8. \u03c0\u03c1\u03ac\u03be\u03b7 20 \u03c4\u03b7\u03c2 25.6.2014 (\u03a6.\u0395.\u039a. 360 \u03a5.\u039f.\u0394.\u0394.) &laquo;\u0395\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u0393\u03b5\u03bd\u03b9\u03ba\u03bf\u03cd \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03ad\u03b1 \u03c4\u03b7\u03c2 \u0393\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b5\u03af\u03b1\u03c2 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c3\u03cc\u03b4\u03c9\u03bd \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd&raquo;.<\/li>\n<\/ol>\n<ol start=&quot;5&quot;>\n<li>\n\t\t\t\u03a4\u03b7\u03bd \u03b1\u03bd\u03ac\u03b3\u03ba\u03b7 \u03b1\u03c0\u03bb\u03bf\u03cd\u03c3\u03c4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03b7\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7.<\/li>\n<\/ol>\n<ol start=&quot;6&quot;>\n<li>\n\t\t\t\u03a4\u03bf \u03b3\u03b5\u03b3\u03bf\u03bd\u03cc\u03c2 \u03cc\u03c4\u03b9 \u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03ba\u03b1\u03bb\u03b5\u03af \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7 \u03c3\u03b5 \u03b2\u03ac\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5 \u039a\u03c1\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd, \u03b1\u03c0\u03bf\u03c6\u03b1\u03c3\u03af\u03b6\u03bf\u03c5\u03bc\u03b5:<\/li>\n<\/ol>\n<p>\n\t\t\u0397 \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf\u03c2 2 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03b9\u03b8.&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/2357&quot;>1065606\/7222\/\u0394\u0395-\u0392\/18.7.2000<\/a>&nbsp;(\u03a6\u0395\u039a 951 \u0392\u0384\/31.7.2000) \u0391\u03a5\u039f \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n<blockquote>\n<p>\n\t\t\t&nbsp;&laquo;<strong>2. \u03a4\u03b1 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c1\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03b5\u03c0\u03b9\u03c4\u03b7\u03b4\u03b5\u03c5\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03ae \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf \u03b5\u03c0\u03b9\u03c4\u03b7\u03b4\u03b5\u03c5\u03bc\u03b1\u03c4\u03af\u03b1 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03c9 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 TAXISnet \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03bd\u03bf\u03bc\u03b1\u03c3\u03af\u03b1 &laquo;\u039a\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03a3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription&quot;>\u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 16 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 8<\/a>&nbsp;\u039d.&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/90&quot;>1882\/1990<\/a>&raquo;, \u03c9\u03c2 \u03c3\u03c5\u03bd\u03b7\u03bc\u03bc\u03ad\u03bd\u03bf \u03c5\u03c0\u03cc\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd 20\u03ae \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b7\u03bd\u03ce\u03bd \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5, \u0391\u03c0\u03c1\u03b9\u03bb\u03af\u03bf\u03c5, \u0399\u03bf\u03c5\u03bb\u03af\u03bf\u03c5, \u039f\u03ba\u03c4\u03c9\u03b2\u03c1\u03af\u03bf\u03c5 \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 (\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7) \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c1\u03c4\u03af\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03c4\u03bf \u03b1\u03bc\u03ad\u03c3\u03c9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03b7\u03bc\u03b5\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03cc \u03c4\u03c1\u03af\u03bc\u03b7\u03bd\u03bf&raquo;.<\/strong><\/p>\n<\/blockquote>\n<p>\n\t\t\u039a\u03b1\u03c4\u03ac \u03c4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ac \u03b7 \u03b1\u03c1\u03b9\u03b8.&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/2357&quot;>1065606\/7222\/\u0394\u0395-\u0392\/18.7.2000<\/a>&nbsp;(\u03a6\u0395\u039a 951 \u0392\u0384\/31.7.2000) \u0391\u03a5\u039f \u03c0\u03b5\u03c1\u03af \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03c1\u03cc\u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c4\u03b7\u03c2&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/pages\/index\/page\/clips-subscription&quot;>\u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 16 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 8<\/a>&nbsp;\u03c4\u03bf\u03c5 \u039d.&nbsp;<a href=&quot;http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/90&quot;>1882\/1990<\/a>, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9, \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bd\u03b1 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03c9\u03c2 \u03ad\u03c7\u03b5\u03b9.<\/p>\n<p>\n\t\t\u0397 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03bd\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03c5\u03b8\u03b5\u03af \u03c3\u03c4\u03b7\u03bd \u0395\u03c6\u03b7\u03bc\u03b5\u03c1\u03af\u03b4\u03b1 \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03b5\u03c1\u03bd\u03ae\u03c3\u03b5\u03c9\u03c2.<\/p>\n<p>\n\t\t\u0391\u039a\u03a1\u0399\u0392\u0395\u03a3 \u0391\u039d\u03a4\u0399\u0393\u03a1\u0391\u03a6\u039f<\/p>\n<p>\n\t\t\u0397 \u03a0\u03a1\u039f\u03aa\u03a3\u03a4\u0391\u039c\u0395\u039d\u0397 \u03a4\u039f\u03a5 \u0391\u03a5\u03a4\u039f\u03a4\u0395\u039b\u039f\u03a5\u03a3 \u03a4\u039c\u0397\u039c\u0391\u03a4\u039f\u03a3 \u0394\u0399\u039f\u0399\u039a\u0397\u03a3\u0397<\/p>\n<p>\n\t\t\u0397 \u0393\u0395\u039d\u0399\u039a\u0397 \u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0395\u0391\u03a3 \u0394\u0397\u039c\u039f\u03a3\u0399\u03a9\u039d \u0395\u03a3\u039f\u0394\u03a9\u039d<\/p>\n<p>\n\t\t\u0391\u0399\u039a\u0391\u03a4\u0395\u03a1\u0399\u039d\u0397 \u03a3\u0391\u0392\u0392\u0391\u03aa\u0394\u039f\u03a5<\/p>\n<p>\n\t\t\u03a0\u03b7\u03b3\u03ae www.taxheaven.gr<\/p>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>9 \u039c\u03b1\u03c1\u03c4\u03af\u03bf\u03c5, 2015 \u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c1\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03b5\u03c0\u03b9\u03c4\u03b7\u03b4\u03b5\u03c5\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03ae \u03c4\u03c1\u03af\u03c4\u03c9\u03bd. \u0395\u03c6&rdquo; \u03b5\u03be\u03ae\u03c2 \u03b8\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03c5\u03c0\u03cc\u03c7\u03c1\u03b5\u03bf \u03b5\u03c0\u03b9\u03c4\u03b7\u03b4\u03b5\u03c5\u03bc\u03b1\u03c4\u03af\u03b1 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03c9 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 TAXISnet \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03bd\u03bf\u03bc\u03b1\u03c3\u03af\u03b1 &laquo;\u039a\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03a3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 16 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 8 \u039d. 1882\/1990&raquo;, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd 20\u03ae \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b7\u03bd\u03ce\u03bd \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5, \u0391\u03c0\u03c1\u03b9\u03bb\u03af\u03bf\u03c5, \u0399\u03bf\u03c5\u03bb\u03af\u03bf\u03c5, \u039f\u03ba\u03c4\u03c9\u03b2\u03c1\u03af\u03bf\u03c5 \u03b5\u03ba\u03ac\u03c3\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-1472","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\/1472","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=1472"}],"version-history":[{"count":0,"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/posts\/1472\/revisions"}],"wp:attachment":[{"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/media?parent=1472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/categories?post=1472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ltas.gr\/en\/wp-json\/wp\/v2\/tags?post=1472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}