define('DISALLOW_FILE_EDIT', true);
define('DISALLOW_FILE_MODS', true);{"version":"1.0","provider_name":"HELLAS TAX","provider_url":"https:\/\/hellastax.gr","author_name":"hellastax","author_url":"https:\/\/hellastax.gr\/archives\/author\/hellastax","title":"\u03a0\u039f\u039b 1216 (2013) \u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c0\u03b5\u03c1\u03af \u03b1\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 22 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 3 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1. \u03b6 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 28 \u03c4\u03bf\u03c5 \u039d.4110\/23.1.2013 (\u03a6\u0395\u039a \u0391\u038417) \u00ab\u03a1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1. \u03b3\u2019 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 6 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 38 \u03c4\u03bf\u03c5 \u039d. 4141\/5.4.2013 ( \u03a6\u0395\u039a \u0391\u201981) \u00ab\u0395\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03ac \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2, \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb, \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 6 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c0\u03b1\u03c1. \u0394.2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u039d.4152\/9.5.2013 (\u03a6\u0395\u039a \u0391\u2019107) \u00ab\u0395\u03c0\u03b5\u03af\u03b3\u03bf\u03bd\u03c4\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03bd\u03cc\u03bc\u03c9\u03bd 4046\/2012, 4093\/2012, \u03ba\u03b1\u03b9 4127\/2013\u00bb \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 64 \u03c4\u03bf\u03c5 \u039d. 4170\/12.7.2013 (\u03a6\u0395\u039a \u0391\u0384163) \u00ab\u0395\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u039f\u03b4\u03b7\u03b3\u03af\u03b1\u03c2 2011\/16\/\u0395\u0395, \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03c4\u03b7\u03c2 \u0395\u039b.\u03a4.\u0395., \u03b1\u03bd\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u039d.\u03a3.\u039a. \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb.","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\"><a href=\"https:\/\/hellastax.gr\/archives\/11311\">\u03a0\u039f\u039b 1216 (2013) \u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c0\u03b5\u03c1\u03af \u03b1\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 22 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 3 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1. \u03b6 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 28 \u03c4\u03bf\u03c5 \u039d.4110\/23.1.2013 (\u03a6\u0395\u039a \u0391\u038417) \u00ab\u03a1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1. \u03b3\u2019 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 6 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 38 \u03c4\u03bf\u03c5 \u039d. 4141\/5.4.2013 ( \u03a6\u0395\u039a \u0391\u201981) \u00ab\u0395\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03ac \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2, \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb, \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 6 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c0\u03b1\u03c1. \u0394.2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u039d.4152\/9.5.2013 (\u03a6\u0395\u039a \u0391\u2019107) \u00ab\u0395\u03c0\u03b5\u03af\u03b3\u03bf\u03bd\u03c4\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03bd\u03cc\u03bc\u03c9\u03bd 4046\/2012, 4093\/2012, \u03ba\u03b1\u03b9 4127\/2013\u00bb \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 64 \u03c4\u03bf\u03c5 \u039d. 4170\/12.7.2013 (\u03a6\u0395\u039a \u0391\u0384163) \u00ab\u0395\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u039f\u03b4\u03b7\u03b3\u03af\u03b1\u03c2 2011\/16\/\u0395\u0395, \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03c4\u03b7\u03c2 \u0395\u039b.\u03a4.\u0395., \u03b1\u03bd\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u039d.\u03a3.\u039a. \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb.<\/a><\/blockquote>\n<script type='text\/javascript'>\n<!--\/\/--><![CDATA[\/\/><!--\n\t\t!function(d,l){\"use strict\";var e=!1,n=!1;if(l.querySelector)if(d.addEventListener)e=!0;if(d.wp=d.wp||{},!d.wp.receiveEmbedMessage)if(d.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var r,i,a,s=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),c=0;c<n.length;c++)n[c].style.display=\"none\";for(c=0;c<s.length;c++)if(r=s[c],e.source===r.contentWindow){if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(a=parseInt(t.value,10)))a=1e3;else 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width=\"600\" height=\"338\" title=\"&#8220;\u03a0\u039f\u039b 1216 (2013) \u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c0\u03b5\u03c1\u03af \u03b1\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 22 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 3 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1. \u03b6 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 28 \u03c4\u03bf\u03c5 \u039d.4110\/23.1.2013 (\u03a6\u0395\u039a \u0391\u038417) \u00ab\u03a1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1. \u03b3\u2019 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 6 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 38 \u03c4\u03bf\u03c5 \u039d. 4141\/5.4.2013 ( \u03a6\u0395\u039a \u0391\u201981) \u00ab\u0395\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03ac \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2, \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb, \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 6 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c0\u03b1\u03c1. \u0394.2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u039d.4152\/9.5.2013 (\u03a6\u0395\u039a \u0391\u2019107) \u00ab\u0395\u03c0\u03b5\u03af\u03b3\u03bf\u03bd\u03c4\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03bd\u03cc\u03bc\u03c9\u03bd 4046\/2012, 4093\/2012, \u03ba\u03b1\u03b9 4127\/2013\u00bb \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 64 \u03c4\u03bf\u03c5 \u039d. 4170\/12.7.2013 (\u03a6\u0395\u039a \u0391\u0384163) \u00ab\u0395\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u039f\u03b4\u03b7\u03b3\u03af\u03b1\u03c2 2011\/16\/\u0395\u0395, \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03c4\u03b7\u03c2 \u0395\u039b.\u03a4.\u0395., \u03b1\u03bd\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u039d.\u03a3.\u039a. \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb.&#8221; &#8212; HELLAS TAX\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe>"}