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":"\u0393\u039d\u03a9\u039c\u039f\u0394\u039f\u03a4\u0397\u03a3\u0397 \u039d.\u03a3.\u039a. 145\/2012 (2012) \u0395\u03c1\u03c9\u03c4\u03ac\u03c4\u03b1\u03b9 \u03b1) \u03b1\u03bd \u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 16 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 4 \u03c4\u03bf\u03c5 \u039d. 4038\/2012, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03b8\u03b7\u03ba\u03b5 \u03c4\u03bf \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf \u03b5\u03b4\u03ac\u03c6\u03b9\u03bf \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 1 \u03c4\u03bf\u03c5 \u039d. 3919\/2011, \u03c3\u03c5\u03bd\u03b9\u03c3\u03c4\u03ac \u03c3\u03b1\u03c1\u03c9\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03ae \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ce\u03bd \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03ae\u03c1\u03c7\u03b1\u03bd \u03c4\u03bf\u03c5 \u039d. 4038\/2012, \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03c3\u03b1\u03bd \u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03c4\u03b9\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 2 \u03ba\u03b1\u03b9 3 \u03c4\u03bf\u03c5 \u039d. 3919\/2011, \u03bc\u03b5 \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03bd\u03b1 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03c0\u03b9\u03ba\u03b1\u03bb\u03b5\u03c3\u03c4\u03b5\u03af \u03c4\u03b7\u03bd \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c0\u03b5\u03bb\u03b5\u03c5\u03b8\u03b5\u03c1\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac\u03c4\u03c9\u03bd, \u03b2) \u03b1\u03bd \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7 \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7, \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b8\u03ad\u03c3\u03b7 \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03c4\u03bf\u03c5 \u039d. 3919\/2011, \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ca\u03c3\u03c7\u03cd\u03bf\u03c5\u03c3\u03b1\u03c2 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1\u03c2, \u03b5\u03c0\u03b5\u03b9\u03b4\u03ae \u03b8\u03ad\u03c3\u03c0\u03b9\u03b6\u03b1\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac\u03c4\u03c9\u03bd \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 2 \u03ba\u03b1\u03b9 3 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 (\u03cc\u03c0\u03c9\u03c2 \u03b5\u03bd\u03b4\u03b5\u03b9\u03ba\u03c4\u03b9\u03ba\u03ac \u03b7 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 \u03c5\u03c0\u2019\u03b1\u03c1\u03b9\u03b8. 9031\/\u0392.415\/24-2-2012 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03c0\u03ac\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ae), \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1.","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\"><a href=\"https:\/\/hellastax.gr\/archives\/9467\">\u0393\u039d\u03a9\u039c\u039f\u0394\u039f\u03a4\u0397\u03a3\u0397 \u039d.\u03a3.\u039a. 145\/2012 (2012) \u0395\u03c1\u03c9\u03c4\u03ac\u03c4\u03b1\u03b9 \u03b1) \u03b1\u03bd \u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 16 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 4 \u03c4\u03bf\u03c5 \u039d. 4038\/2012, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03b8\u03b7\u03ba\u03b5 \u03c4\u03bf \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf \u03b5\u03b4\u03ac\u03c6\u03b9\u03bf \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 1 \u03c4\u03bf\u03c5 \u039d. 3919\/2011, \u03c3\u03c5\u03bd\u03b9\u03c3\u03c4\u03ac \u03c3\u03b1\u03c1\u03c9\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03ae \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ce\u03bd \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03ae\u03c1\u03c7\u03b1\u03bd \u03c4\u03bf\u03c5 \u039d. 4038\/2012, \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03c3\u03b1\u03bd \u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03c4\u03b9\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 2 \u03ba\u03b1\u03b9 3 \u03c4\u03bf\u03c5 \u039d. 3919\/2011, \u03bc\u03b5 \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03bd\u03b1 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03c0\u03b9\u03ba\u03b1\u03bb\u03b5\u03c3\u03c4\u03b5\u03af \u03c4\u03b7\u03bd \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c0\u03b5\u03bb\u03b5\u03c5\u03b8\u03b5\u03c1\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac\u03c4\u03c9\u03bd, \u03b2) \u03b1\u03bd \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7 \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7, \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b8\u03ad\u03c3\u03b7 \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03c4\u03bf\u03c5 \u039d. 3919\/2011, \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ca\u03c3\u03c7\u03cd\u03bf\u03c5\u03c3\u03b1\u03c2 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1\u03c2, \u03b5\u03c0\u03b5\u03b9\u03b4\u03ae \u03b8\u03ad\u03c3\u03c0\u03b9\u03b6\u03b1\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac\u03c4\u03c9\u03bd \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 2 \u03ba\u03b1\u03b9 3 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 (\u03cc\u03c0\u03c9\u03c2 \u03b5\u03bd\u03b4\u03b5\u03b9\u03ba\u03c4\u03b9\u03ba\u03ac \u03b7 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 \u03c5\u03c0\u2019\u03b1\u03c1\u03b9\u03b8. 9031\/\u0392.415\/24-2-2012 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03c0\u03ac\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ae), \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\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 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 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\u03b5\u03c0\u03b5\u03b9\u03b4\u03ae \u03b8\u03ad\u03c3\u03c0\u03b9\u03b6\u03b1\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac\u03c4\u03c9\u03bd \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 2 \u03ba\u03b1\u03b9 3 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 (\u03cc\u03c0\u03c9\u03c2 \u03b5\u03bd\u03b4\u03b5\u03b9\u03ba\u03c4\u03b9\u03ba\u03ac \u03b7 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 \u03c5\u03c0\u2019\u03b1\u03c1\u03b9\u03b8. 9031\/\u0392.415\/24-2-2012 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd 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