define('DISALLOW_FILE_EDIT', true);
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\u03c0\u03c1\u03b9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03b7\u03c2 \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 57 \u03c4\u03bf\u03c5 \u039d.3842\/2010, \u03bc\u03b5 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf, \u03cc\u03c4\u03b9 \u03c4\u03bf \u03bd\u03b1\u03c5\u03c4\u03b9\u03bb\u03b9\u03b1\u03ba\u03cc \u03c3\u03c5\u03bd\u03ac\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b5 \u03b5\u03b9\u03c3\u03b1\u03c7\u03b8\u03b5\u03af \u03ba\u03ac\u03bb\u03c5\u03c0\u03c4\u03b5 \u03bc\u03b5\u03bd \u03c4\u03bf \u03b1\u03bd\u03b1\u03b3\u03c1\u03b1\u03c6\u03cc\u03bc\u03b5\u03bd\u03bf, \u03c3\u03c4\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc \u03c3\u03c5\u03bc\u03b2\u03cc\u03bb\u03b1\u03b9\u03bf, \u03c4\u03af\u03bc\u03b7\u03bc\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c4\u03bf\u03c5 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5, \u03cc\u03c7\u03b9 \u03cc\u03bc\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03b8\u03b5\u03af\u03c3\u03b1, \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u0391\u03c1\u03c7\u03ae, \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5, \u03c0\u03bf\u03c5 \u03ad\u03b3\u03b9\u03bd\u03b5 \u03b1\u03c0\u03bf\u03b4\u03b5\u03ba\u03c4\u03ae \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1.","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\"><a href=\"https:\/\/hellastax.gr\/archives\/9442\">\u0393\u039d\u03a9\u039c\u039f\u0394\u039f\u03a4\u0397\u03a3\u0397 \u039d.\u03a3.\u039a. 36\/2012 (2012) \u0394\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1, \u03ae \u03bc\u03b7, \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03c9\u03bd\u03c5\u03bc\u03af\u03b1 \u00abARM\u2026ERM\u2026.S.A.\u00bb, \u03c0\u03bf\u03c5 \u03b5\u03b4\u03c1\u03b5\u03cd\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u039b\u03b9\u03b2\u03b5\u03c1\u03af\u03b1 \u03ba\u03b1\u03b9 \u03ad\u03c7\u03b5\u03b9 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ae\u03c3\u03b5\u03b9 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03bc\u03b5 \u03c7\u03c1\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03bd \u03b1\u03c0\u03cc \u03bd\u03b1\u03c5\u03c4\u03b9\u03bb\u03b9\u03b1\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5, \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 15, \u03c0\u03b1\u03c1. 2, \u03c0\u03b5\u03c1. \u03b3\u2019 \u03c4\u03bf\u03c5 \u039d.3091\/2002, \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03cd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd, \u03cc\u03c0\u03c9\u03c2 \u03af\u03c3\u03c7\u03c5\u03b5 \u03c0\u03c1\u03b9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03ae \u03c4\u03b7\u03c2 \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 57 \u03c4\u03bf\u03c5 \u039d.3842\/2010, \u03bc\u03b5 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf, \u03cc\u03c4\u03b9 \u03c4\u03bf \u03bd\u03b1\u03c5\u03c4\u03b9\u03bb\u03b9\u03b1\u03ba\u03cc \u03c3\u03c5\u03bd\u03ac\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b5 \u03b5\u03b9\u03c3\u03b1\u03c7\u03b8\u03b5\u03af \u03ba\u03ac\u03bb\u03c5\u03c0\u03c4\u03b5 \u03bc\u03b5\u03bd \u03c4\u03bf \u03b1\u03bd\u03b1\u03b3\u03c1\u03b1\u03c6\u03cc\u03bc\u03b5\u03bd\u03bf, \u03c3\u03c4\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc \u03c3\u03c5\u03bc\u03b2\u03cc\u03bb\u03b1\u03b9\u03bf, \u03c4\u03af\u03bc\u03b7\u03bc\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c4\u03bf\u03c5 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5, \u03cc\u03c7\u03b9 \u03cc\u03bc\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03b8\u03b5\u03af\u03c3\u03b1, \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u0391\u03c1\u03c7\u03ae, \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5, \u03c0\u03bf\u03c5 \u03ad\u03b3\u03b9\u03bd\u03b5 \u03b1\u03c0\u03bf\u03b4\u03b5\u03ba\u03c4\u03ae \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1.<\/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 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\u03c0\u03bf\u03c5 \u03b5\u03b4\u03c1\u03b5\u03cd\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u039b\u03b9\u03b2\u03b5\u03c1\u03af\u03b1 \u03ba\u03b1\u03b9 \u03ad\u03c7\u03b5\u03b9 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ae\u03c3\u03b5\u03b9 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03bc\u03b5 \u03c7\u03c1\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03bd \u03b1\u03c0\u03cc \u03bd\u03b1\u03c5\u03c4\u03b9\u03bb\u03b9\u03b1\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5, \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 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