{"id":1373,"date":"2023-10-18T19:41:16","date_gmt":"2023-10-18T16:41:16","guid":{"rendered":"https:\/\/comncom.gr\/?page_id=1373"},"modified":"2024-01-26T13:20:18","modified_gmt":"2024-01-26T11:20:18","slug":"espa","status":"publish","type":"page","link":"https:\/\/comncom.gr\/en\/home\/espa\/","title":{"rendered":"\u0395\u03a3\u03a0\u0391"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;6%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; 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\u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bc\u03af\u03b1 \u03c0\u03b5\u03bd\u03c4\u03b1\u03b5\u03c4\u03af\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae\u03bd.<\/li>\n<li>\u0394\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c4\u03c1\u03b5\u03c0\u03c4\u03ae \u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd\/\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03c9\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\/\u03bc\u03b5\u03c4\u03cc\u03c7\u03bf\u03c5 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b9\u03b1 \u03c5\u03c0\u03bf\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2.<\/li>\n<li>\u0394\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c4\u03c1\u03b5\u03c0\u03c4\u03ae \u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03a6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd\/ \u039d\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03c9\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5 \u03b1\u03bd \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ae\u03b4\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03b5 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c3\u03c4\u03bf\u03bd \u039a\u0391\u0394 (2\u03c8\u03b7\u03c6\u03b9\u03b1 \u03b1\u03bd\u03ac\u03bb\u03c5\u03c3\u03b7) \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u03af\u03b4\u03b9\u03b1 \u03ae \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03c0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1.<\/li>\n<li>\u0394\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c4\u03c1\u03b5\u03c0\u03c4\u03ae \u03b7 \u03bf\u03c5\u03c3\u03b9\u03ce\u03b4\u03b7\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03c4\u03bf\u03c5 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ad\u03c1\u03b3\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u039a\u0391\u0394 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 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\u03ba\u03ac\u03b8\u03b5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03ba\u03c5\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 40.000\u20ac \u03ad\u03c9\u03c2 400.000\u20ac.<\/strong><\/p>\n<p>\u0397 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b8\u03b1 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 45% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd. \u03a4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac (\u03b1) 10% \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 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\u039a\u0391\u03a4\u0391\u039b\u03a5\u039c\u0391\u03a4\u0391<\/strong><\/p>\n<ol>\n<li>\u0391\u03c5\u03c4\u03bf\u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bb\u03cd\u03bc\u03b1\u03c4\u03b1 \u2013 \u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c0\u03bb\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b5\u03c2<\/li>\n<\/ol>\n<p>\u0395\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03c2 \u0391\u03c1\u03b9\u03b8\u03bc\u03cc\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b9\u03ce\u03bd: \u03a4\u03c1\u03b5\u03b9\u03c2 (3). \u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c9\u03c2 \u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03c9\u03bd \u03b1\u03c5\u03c4\u03bf\u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03bb\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u2013 \u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03c0\u03bb\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b9\u03ce\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ce\u03c2 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03af\u03b4\u03b9\u03bf \u03a3\u03ae\u03bc\u03b1 MHTE.<\/p>\n<ol start=\"2\">\n<li>\u0395\u03bd\u03bf\u03b9\u03ba\u03b9\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03b5\u03c0\u03b9\u03c0\u03bb\u03c9\u03bc\u03ad\u03bd\u03b1 \u03b4\u03c9\u03bc\u03ac\u03c4\u03b9\u03b1 \u2013 \u03b4\u03b9\u03b1\u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1<\/li>\n<\/ol>\n<p>&#8211; \u039a\u03b1\u03c4\u03ac\u03c4\u03b1\u03be\u03b7 \u03c3\u03b5 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1 4 \u03ba\u03bb\u03b5\u03b9\u03b4\u03b9\u03ac \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9<\/p>\n<p>&#8211; \u0395\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03b7 \u03b4\u03c5\u03bd\u03b1\u03bc\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u0394\u03ce\u03b4\u03b5\u03ba\u03b1 (12) \u03ba\u03bb\u03af\u03bd\u03b5\u03c2<\/p>\n<h4><\/h4>\n<h4><strong>\u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2<\/strong><\/h4>\n<ol>\n<li>\u039d\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7, \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c3\u03b5 \u03bc\u03b9\u03b1 \u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2. \u0395\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c7\u03ad\u03b4\u03b9\u03b1 \u03bc\u03b5 \u03c4\u03cc\u03c0\u03bf \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03ae \u0395\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1 \u039c\u03c5\u03ba\u03cc\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03ae \u0395\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1 \u0398\u03ae\u03c1\u03b1\u03c2, \u03c3\u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u0398\u03ae\u03c1\u03b1\u03c2, \u03c0\u03bb\u03b7\u03bd \u03c4\u03b7\u03c2 \u0394\u03b7\u03bc\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u039a\u03bf\u03b9\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u0398\u03b7\u03c1\u03b1\u03c3\u03af\u03b1\u03c2.<\/li>\n<li>\u039d\u03b1 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03bf\u03cd\u03bd \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c3\u03b5 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\/\u03bf\u03c5\u03c2 \u039a\u0391\u0394, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03cc\u03c2\/\u03bf\u03af \u03b8\u03b1 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9\/\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u0391\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ae \u03a0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03bc\u03ad\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af, \u03ba\u03b1\u03b8\u03cc\u03bb\u03b7 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5. \u039f\u03b9 \u03bd\u03b5\u03bf\u03c3\u03cd\u03c3\u03c4\u03b1\u03c4\u03b5\u03c2 \u03bd\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03bc\u03cc\u03bd\u03bf \u03c3\u03b5 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5\u03c2 \u039a\u0391\u0394 \u03c4\u03b7\u03c2 \u0394\u03c1\u03ac\u03c3\u03b7\u03c2.<\/li>\n<li>\u039d\u03b1 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03af\u03c3\u03bf\u03c5\u03bd \u03b1\u03ba\u03c1\u03b9\u03b2\u03ae \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1 \u03c7\u03c9\u03c1\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c4\u03cc\u03c0\u03bf\u03c5 \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2 \u03b5\u03c0\u03af \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5 (\u03b3\u03ae\u03c0\u03b5\u03b4\u03bf, \u03ba\u03c4\u03af\u03c1\u03b9\u03bf \u03ae \u03ac\u03bb\u03bb\u03bf\u03c5 \u03b5\u03af\u03b4\u03bf\u03c5\u03c2 \u03b1\u03c5\u03c4\u03bf\u03c4\u03b5\u03bb\u03ae\u03c2 \u03c7\u03ce\u03c1\u03bf\u03c2).<\/li>\n<li>\u039d\u03b1 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03bf\u03c5\u03bd \u03b5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03ac\u03b4\u03b5\u03b9\u03b1 \u03b4\u03cc\u03bc\u03b7\u03c3\u03b7\u03c2 \u03ae \u03ba\u03b1\u03c4\u2019 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03ba\u03b1\u03c4\u03b1\u03c4\u03b5\u03b8\u03b5\u03b9\u03bc\u03ad\u03bd\u03b7 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03ad\u03b3\u03b5\u03c1\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c0\u03b5\u03c1\u03ac\u03c4\u03c9\u03c3\u03b7\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03bf\u03c1\u03b9\u03c3\u03b8\u03b5\u03af \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03ba\u03ae\u03c1\u03c5\u03be\u03b7.<\/li>\n<li>\u039d\u03b1 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03af\u03c3\u03bf\u03c5\u03bd \u0392\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7 \u03a7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c4\u03cc\u03c0\u03bf \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2.<\/li>\n<li>\u039d\u03b1 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03af\u03c3\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 (\u03ba\u03c5\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b5\u03c0\u03b9\u03ba\u03b1\u03c1\u03c0\u03af\u03b1, \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7) \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5.<\/li>\n<li>\u039d\u03b1 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03af\u03c3\u03bf\u03c5\u03bd \u03b1\u03c0\u03bf\u03b4\u03b5\u03b9\u03ba\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7\u03c2 \u03c4\u03b7\u03c2 \u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03c3\u03b5<\/li>\n<li>\u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03bf\u03c1\u03b9\u03c3\u03b8\u03b5\u03af \u03c3\u03c4\u03b7\u03bd \u0391\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ae \u03a0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7.<\/li>\n<li>\u039d\u03b1 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u039a\u03b1\u03bd. \u0395\u0395 1407\/2013 (De Minimis) \u03c3\u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03c3\u03c4\u03b7\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u0394\u03c1\u03ac\u03c3\u03b7.<\/li>\n<\/ol>\n<h4><\/h4>\n<h4><strong>\u039a\u03b1\u03bd\u03cc\u03bd\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2<\/strong><\/h4>\n<ol>\n<li>\u039d\u03b1 \u03c0\u03b1\u03c1\u03b1\u03bc\u03b5\u03af\u03bd\u03b5\u03b9 \u03af\u03b4\u03b9\u03b1 \u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\/\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03b8\u03b5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bc\u03af\u03b1 \u03c0\u03b5\u03bd\u03c4\u03b1\u03b5\u03c4\u03af\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae\u03bd.<\/li>\n<li>\u0394\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c4\u03c1\u03b5\u03c0\u03c4\u03ae \u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd\/\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03c9\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\/\u03bc\u03b5\u03c4\u03cc\u03c7\u03bf\u03c5 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b9\u03b1 \u03c5\u03c0\u03bf\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2.<\/li>\n<li>\u0394\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c4\u03c1\u03b5\u03c0\u03c4\u03ae \u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03a6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd\/ \u039d\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03a0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03c9\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5 \u03b1\u03bd \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ae\u03b4\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03b5 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c3\u03c4\u03bf\u03bd \u039a\u0391\u0394 (2\u03c8\u03b7\u03c6\u03b9\u03b1 \u03b1\u03bd\u03ac\u03bb\u03c5\u03c3\u03b7) \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u03af\u03b4\u03b9\u03b1 \u03ae \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03c0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b1.<\/li>\n<li>\u0394\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c4\u03c1\u03b5\u03c0\u03c4\u03ae \u03b7 \u03bf\u03c5\u03c3\u03b9\u03ce\u03b4\u03b7\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03c4\u03bf\u03c5 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03ad\u03c1\u03b3\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u039a\u0391\u0394 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bc\u03af\u03b1 \u03c0\u03b5\u03bd\u03c4\u03b1\u03b5\u03c4\u03af\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae\u03bd.<\/li>\n<li>\u0394\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b7 \u03b7 \u03b1\u03b3\u03bf\u03c1\u03ac \u03c3\u03ba\u03ac\u03c6\u03bf\u03c5\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03af\u03b4\u03bf\u03c5\u03c2.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h4>\u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03b1\u03b9 \u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac \u0395\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2<\/h4>\n<p><strong>\u039f \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03ba\u03c5\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 80.000 \u20ac \u03ad\u03c9\u03c2 400.000 \u20ac.<\/strong><\/p>\n<p>\u0397 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b8\u03b1 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 45% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd.<\/p>\n<p>\u03a4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac (\u03b1) 10% \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03c3\u03b5 \u03b1\u03c0\u03bf\u03bc\u03b1\u03ba\u03c1\u03c5\u03c3\u03bc\u03ad\u03bd\u03b7 \u03ae \u03c0\u03c5\u03c1\u03cc\u03c0\u03bb\u03b7\u03ba\u03c4\u03b7 \u03ae \u03c0\u03bb\u03b7\u03bc\u03bc\u03c5\u03c1\u03bf\u03c0\u03b1\u03b8\u03ae \u03c0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ae \u03ae \u03bc\u03b9\u03ba\u03c1\u03ac \u03bd\u03b7\u03c3\u03b9\u03ac \u03ba\u03b1\u03b9 (\u03b2) \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03ba\u03b1\u03c4\u03ac 5% \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03af\u03c4\u03b5\u03c5\u03be\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 0,2 \u0395\u039c\u0395, \u03c4\u03bf\u03bd \u03c0\u03c1\u03ce\u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u0395\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b5\u03c2 \u0394\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2<\/strong><\/h4>\n<ul>\n<li>\u039a\u03c4\u03af\u03c1\u03b9\u03b1, \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03a0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd \u03a7\u03ce\u03c1\u03bf\u03c2<\/li>\n<li>\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u2013 \u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2<\/li>\n<li>\u03a8\u03b7\u03c6\u03b9\u03b1\u03ba\u03cc\u03c2 \u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03b1\u03b9 \u039b\u03bf\u03b3\u03b9\u03c3\u03bc\u03b9\u03ba\u03cc<\/li>\n<li>\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2<\/li>\n<li>\u0395\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 (\u03b5\u03ba\u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2 \u039c\u039c\u0395)<\/li>\n<li>\u0394\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03a0\u03c1\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ba\u03b1\u03b9 \u0395\u03be\u03c9\u03c3\u03c4\u03c1\u03ad\u03c6\u03b5\u03b9\u03b1\u03c2<\/li>\n<li>\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u039c\u03b5\u03bb\u03ad\u03c4\u03b5\u03c2<\/li>\n<li>\u03a3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2<\/li>\n<li>\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u039c\u03ad\u03c3\u03b1<\/li>\n<li>\u0388\u03bc\u03bc\u03b5\u03c3\u03b5\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 (\u03ad\u03c9\u03c2 7% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03c9\u03bd \u03ac\u03bc\u03b5\u03c3\u03c9\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em>\u03a3\u03b7\u03bc\u03b5\u03af\u03c9\u03c3\u03b7:<\/em><\/p>\n<p><strong><em>\u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bb\u03cc\u03b3\u03c9 \u03c4\u03bf\u03c5 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