{"id":1515,"date":"2014-12-17T00:00:00","date_gmt":"2014-12-17T00:00:00","guid":{"rendered":"https:\/\/ltas.gr\/article\/1515"},"modified":"2014-12-17T00:00:00","modified_gmt":"2014-12-17T00:00:00","slug":"196-2","status":"publish","type":"post","link":"https:\/\/ltas.gr\/en\/article\/1515","title":{"rendered":"\u03a0\u039f\u039b 1254\/2014 : \u00ab\u03a0\u03b1\u03cd\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03bc\u03b5 \u03b1\u03c1\u03b9\u03b8. \u03a0\u039f\u039b. 1218\/2014 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5 \u0393.\u0393.\u0394.\u0395. \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b5\u03bd\u03b4\u03b9\u03ba\u03bf\u03c6\u03b1\u03bd\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ce\u03bd \u03ba\u03b1\u03c4\u03ac \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u0395\u039d.\u03a6.\u0399.\u0391. (\u03bd. 4223\/2013) \u03c3\u03c4\u03b7 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u0395\u03c0\u03af\u03bb\u03c5\u03c3\u03b7\u03c2 \u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd\u00bb"},"content":{"rendered":"<p>\n\t<span class=&quot;updated&quot;>17 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5, 2014<\/span><\/p>\n<div class=&quot;post-content&quot;>\n<p>\n\t\t\u039a\u03b1\u03bb\u03bb\u03b9\u03b8\u03ad\u03b1, 11-12-2014<\/p>\n<p>\n\t\t\u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397 \u0394\u0397\u039c\u039f\u039a\u03a1\u0391\u03a4\u0399\u0391<\/p>\n<p>\n\t\t\u03a5\u03a0\u039f\u03a5\u03a1\u0393\u0395\u0399\u039f \u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u03a9\u039d<\/p>\n<p>\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<\/p>\n<p>\n\t\t\u0394\u0399\u0395\u03a5\u0398\u03a5\u039d\u03a3\u0397 \u0395\u03a0\u0399\u039b\u03a5\u03a3\u0397\u03a3 \u0394\u0399\u0391\u03a6\u039f\u03a1\u03a9\u039d<\/p>\n<p>\n\t\t\u03a5\u03a0\u039f\u0394\u0399\u0395\u03a5\u0398\u03a5\u039d\u03a3\u0397 \u039d\u039f\u039c\u0399\u039a\u03a9\u039d \u0398\u0395\u039c\u0391\u03a4\u03a9\u039d<\/p>\n<p>\n\t\t\u03a4\u039c\u0397\u039c\u0391 \u03921\u03a4\u03b1\u03c7. \u0394\/\u03bd\u03c3\u03b7 : \u0391\u03c1\u03b9\u03c3\u03c4\u03bf\u03b3\u03b5\u03af\u03c4\u03bf\u03bd\u03bf\u03c2 19<\/p>\n<p>\n\t\t\u03a4\u03b1\u03c7. \u039a\u03c9\u03b4. : 17671 &ndash; \u039a\u03b1\u03bb\u03bb\u03b9\u03b8\u03ad\u03b1<\/p>\n<p>\n\t\t\u03a4\u03b7\u03bb. : 210 9576 882, -883<\/p>\n<p>\n\t\tFAX : 210 9531321Email : <a href=&quot;mailto:yee@mofadm.gr&quot;>yee@mofadm.gr<\/a><\/p>\n<p>\n\t\t<strong>\u0395\u039e\u0391\u0399\u03a1\u0395\u03a4\u0399\u039a\u0391<\/strong> <strong>\u0395\u03a0\u0395\u0399\u0393\u039f\u039d<\/strong><\/p>\n<p>\n\t\t<br \/>\n\t\t<strong>\u03a0\u039f\u039b 1254\/2014<\/strong><\/p>\n<p style=&quot;text-align: justify;&quot;>\n\t\t<br \/>\n\t\t<strong>\u0398\u0395\u039c\u0391: &laquo;\u03a0\u03b1\u03cd\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03bc\u03b5 \u03b1\u03c1\u03b9\u03b8. \u03a0\u039f\u039b. 1218\/2014 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5 \u0393.\u0393.\u0394.\u0395. \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b5\u03bd\u03b4\u03b9\u03ba\u03bf\u03c6\u03b1\u03bd\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ce\u03bd \u03ba\u03b1\u03c4\u03ac \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u0395\u039d.\u03a6.\u0399.\u0391. (\u03bd. <a href=&quot;http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/570&quot;>4223\/2013<\/a>) \u03c3\u03c4\u03b7 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u0395\u03c0\u03af\u03bb\u03c5\u03c3\u03b7\u03c2 \u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd&raquo;<\/strong><\/p>\n<p>\n\t\t\u039c\u03b5 \u03c4\u03b7 \u03bc\u03b5 \u03b1\u03c1\u03b9\u03b8. <a href=&quot;http:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/19636&quot;>\u03a0\u039f\u039b.1218\/3.10.2014<\/a> \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf \u0393.\u0393.\u0394.\u0395. \u03bf\u03c1\u03af\u03c3\u03c4\u03b7\u03ba\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2 \u03b5\u03bd\u03b4\u03b9\u03ba\u03bf\u03c6\u03b1\u03bd\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ce\u03bd \u03ba\u03b1\u03c4\u03ac \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u0395\u039d.\u03a6.\u0399.\u0391. (\u03bd. <a href=&quot;http:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/570&quot;>4223\/2013<\/a>) \u03c3\u03c4\u03b7 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u0395\u03c0\u03af\u03bb\u03c5\u03c3\u03b7\u03c2 \u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd, \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03b5\u03c5\u03ba\u03cc\u03bb\u03c5\u03bd\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b1\u03c1\u03c7\u03ce\u03bd, \u03bb\u03cc\u03b3\u03c9 \u03c4\u03bf\u03c5 \u03bc\u03b5\u03b3\u03ac\u03bb\u03bf\u03c5 \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03ba\u03bf\u03c6\u03b1\u03bd\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b1\u03c3\u03ba\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd 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href=&quot;http:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/18334&quot;>\u03a0\u039f\u039b.1069\/4.3.2014<\/a> \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf \u0393.\u0393.\u0394.\u0395., \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c4\u03b7\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03bd\u03b4\u03b9\u03ba\u03bf\u03c6\u03b1\u03bd\u03b5\u03af\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ad\u03c2.<\/p>\n<p style=&quot;text-align: justify;&quot;>\n\t\t\u0391\u03ba\u03c1\u03b9\u03b2\u03ad\u03c2 \u0391\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03bf<\/p>\n<p style=&quot;text-align: justify;&quot;>\n\t\t\u0397 \u03a0\u03c1\u03bf\u03ca\u03c3\u03c4\u03b1\u03bc\u03ad\u03bd\u03b7 \u03c4\u03b7\u03c2 \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b5\u03af\u03b1\u03c2<\/p>\n<p>\n\t\t\u0397 \u0393\u0395\u039d\u0399\u039a\u0397 \u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0395\u0391\u03a3 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