{"id":1601,"date":"2014-02-10T00:00:00","date_gmt":"2014-02-10T00:00:00","guid":{"rendered":"https:\/\/ltas.gr\/article\/1601"},"modified":"2014-02-10T00:00:00","modified_gmt":"2014-02-10T00:00:00","slug":"114-2","status":"publish","type":"post","link":"https:\/\/ltas.gr\/en\/article\/1601","title":{"rendered":"\u039c\u03ad\u03c7\u03c1\u03b9 31.3.2014 \u03b7 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03c9\u03bd \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2"},"content":{"rendered":"<p style=&quot;text-align: justify;&quot;>\n\t\u039c\u03ad\u03c7\u03c1\u03b9 31\/3\/2014 \u03b7 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03c3\u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac, \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2<\/p>\n<div>\n<p style=&quot;text-align: justify;&quot;>\n\t\t&nbsp;\u039c\u03ad\u03c7\u03c1\u03b9 31\/3\/2014 \u03b7 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03c3\u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac, \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2<\/p>\n<p style=&quot;text-align: justify;&quot;>\n\t\t\u039f\u03b9 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03b9 1030160\/650\/\u0394\u039c\/<a href=\"\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/2469&quot;\" rel=\"&quot;tag noopener\" target=\"&quot;_blank&quot;\">\u03a0\u039f\u039b.1068\/19.3.2001<\/a>, 1016769\/389\/\u0394\u039c\u0392\/&nbsp;<a href=\"\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/23&quot;\" rel=\"&quot;tag noopener\" target=\"&quot;_blank&quot;\">\u03a0\u039f\u039b.1028\/21.2.2003<\/a>&nbsp;\u03ba\u03b1\u03b9 1053873\/867\/\u0394\u039c\/<a href=\"\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/9214&quot;\" rel=\"&quot;tag noopener\" target=\"&quot;_blank&quot;\">\u03a0\u039f\u039b.1071\/28.5.2009<\/a>&nbsp;\u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03c4\u03c9\u03bd \u03c6\u03c5\u03c3\u03b9\u03ba\u03ce\u03bd, \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03bd\u03c4\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03bc\u03b5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03c4\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2, \u03b8\u03b1 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 31\/3\/2014.<\/p>\n<p style=&quot;text-align: justify;&quot;>\n\t\t\u03a9\u03c2 \u03b5\u03ba \u03c4\u03bf\u03cd\u03c4\u03bf\u03c5 \u03cc\u03c3\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b4\u03b5\u03bd \u03b1\u03c3\u03ba\u03bf\u03cd\u03bd \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd \u03c4\u03b1 \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5\u03c2, \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2, \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03c4\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 31\/3\/2014.<\/p>\n<p style=&quot;text-align: justify;&quot;>\n\t\t\u03a0\u03b7\u03b3\u03ae :taxheaven<\/p>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u039c\u03ad\u03c7\u03c1\u03b9 31\/3\/2014 \u03b7 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03c3\u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac, \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 &nbsp;\u039c\u03ad\u03c7\u03c1\u03b9 31\/3\/2014 \u03b7 \u03b5\u03ba\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c7\u03c1\u03cc\u03bd\u03bf \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03c3\u03c4\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac, \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u039f\u03b9 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03b9 1030160\/650\/\u0394\u039c\/\u03a0\u039f\u039b.1068\/19.3.2001, 1016769\/389\/\u0394\u039c\u0392\/&nbsp;\u03a0\u039f\u039b.1028\/21.2.2003&nbsp;\u03ba\u03b1\u03b9 1053873\/867\/\u0394\u039c\/\u03a0\u039f\u039b.1071\/28.5.2009&nbsp;\u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7 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