{"id":19193,"date":"2026-07-28T11:20:19","date_gmt":"2026-07-28T08:20:19","guid":{"rendered":"https:\/\/sa-snd.gr\/?p=19193"},"modified":"2026-07-28T13:54:55","modified_gmt":"2026-07-28T10:54:55","slug":"%ce%b1%cf%80%ce%bf%ce%b6%ce%b7%ce%bc%ce%af%cf%89%cf%83%ce%b7-%ce%ba%ce%b7%ce%b4%ce%b5%ce%af%ce%b1%cf%82-%cf%83%cf%8d%ce%bd%cf%84%ce%b1%ce%be%ce%b7-%ce%bc%ce%ad%cf%81%ce%b9%cf%83%ce%bc%ce%b1","status":"publish","type":"post","link":"https:\/\/sa-snd.gr\/?p=19193","title":{"rendered":"\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03ba\u03b7\u03b4\u03b5\u03af\u03b1\u03c2-\u03a3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7-\u039c\u03ad\u03c1\u03b9\u03c3\u03bc\u03b1"},"content":{"rendered":"<div class=\"smart_content_wrapper\">\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19193\" class=\"elementor elementor-19193\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d72756b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d72756b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c3cf81\" data-id=\"7c3cf81\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba3d562 elementor-widget elementor-widget-text-editor\" data-id=\"ba3d562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 style=\"text-align: center;\"><strong>\u03a3\u0395 \u03a0\u0395\u03a1\u0399\u03a0\u03a4\u03a9\u03a3\u0397 &#8216;\u0391\u03a0\u03a9\u039b\u0395\u0399\u0391\u03a3&#8217; \u03a3\u03a5\u0393\u0393\u0395\u039d\u039f\u03a5\u03a3 &#8211; \u039c\u0395\u039b\u039f\u03a5\u03a3 \u03a4\u039f\u03a5 \u03a0\u039d<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf290a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf290a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d60844\" data-id=\"7d60844\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f04c5b elementor-widget elementor-widget-text-editor\" data-id=\"6f04c5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: center;\"><strong>\u0388\u03be\u03bf\u03b4\u03b1 \u03ba\u03b7\u03b4\u03b5\u03af\u03b1\u03c2 &#8211; \u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03a3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03ba\u03b1\u03b9 \u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2<\/strong><\/h5><p style=\"text-align: center;\"><em>\u0388\u03c7\u03b5\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03c7\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf \u03b5\u03bd\u03c4\u03b5\u03c4\u03b1\u03bb\u03bc\u03ad\u03bd\u03bf \u03c4\u03b7\u03c2 \u0395\u0391\u0391\u039d,\u00a0<\/em><br \/><em>\u0391\u03bd\u03c4\u03b9\u03c0\u03bb\u03bf\u03af\u03b1\u03c1\u03c7\u03bf (\u0395) \u03b5.\u03b1 \u039a\u03c9\u03bd\/\u03bd\u03bf \u0395\u03c0\u03b9\u03c4\u03c1\u03cc\u03c0\u03bf\u03c5 \u03a0.\u039d (\u03ba\u03b9\u03bd. \u03c4\u03b7\u03bb. 6983 49 8383)<\/em><\/p><p>\u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u0391\u03be\u03b9\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd, \u03bc\u03ad\u03bb\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u0395\u0391\u0391\u039d, \u03b8\u03b1 \u03c7\u03c1\u03b5\u03b9\u03b1\u03c3\u03c4\u03b5\u03af \u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd:<\/p><ol><li>\u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc \u0398\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03c4\u03bf \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03bf \u03bc\u03b5 \u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03ba\u03b7\u03b4\u03b5\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03bf \u03a4\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c4\u03bf \u03cc\u03bd\u03bf\u03bc\u03b1 \u03b1\u03c5\u03c4\u03bf\u03cd \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03bc\u03b5\u03bb\u03ae\u03b8\u03b7\u03ba\u03b5 \u03c4\u03b7\u03c2 \u03c4\u03b5\u03bb\u03b5\u03c4\u03ae\u03c2. (<u>\u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03be\u03bf\u03c6\u03bb\u03b7\u03bc\u03ad\u03bd\u03bf, \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03c3\u03c6\u03c1\u03b1\u03b3\u03af\u03b4\u03b1\/\u03c5\u03c0\u03bf\u03b3\u03c1\u03b1\u03c6\u03ae \u03c4\u03bf\u03c5 \u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03bf\u03c5 \u03a4\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd \u03cc\u03c4\u03b9 \u03b5\u03be\u03bf\u03c6\u03bb\u03ae\u03b8\u03b7\u03ba\u03b5.<\/u>)<\/li><li>\u039c\u03b5 \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03bf \u03c4\u03bf\u03c5 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03b1\u03b9\u03c4\u03b5\u03af\u03c3\u03b8\u03b5 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03c3\u03c4\u03b7\u03bd \u03a6\u03b9\u03bb\u03b5\u03bb\u03bb\u03ae\u03bd\u03c9\u03bd, \u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc \u0395\u03a6\u039a\u0391 \u03c3\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03c6\u03b1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf \u03b2\u03b1\u03b8\u03bc\u03cc\u03c2 ,\u03b7 \u03b2\u03b1\u03c3\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03ba\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c0\u03b5\u03c1\u03af\u03b8\u03b1\u03bb\u03c8\u03b7 \u03c4\u03bf\u03c5 \u03b8\u03b1\u03bd\u03cc\u03bd\u03c4\u03b1\/\u03b8\u03b1\u03bd\u03bf\u03cd\u03c3\u03b7\u03c2. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03b8\u03b1 \u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03b5\u03c4\u03b5 \u03c3\u03c4\u03bf \u03c4\u03b7\u03bb. 210-3275257 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf <a href=\"mailto:chmourelatos@efka.gov.gr\">chmourelatos@efka.gov.gr<\/a><\/li><\/ol><p>\u0391\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf\u03c2 \u03c6\u03bf\u03c1\u03ad\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf e-\u0395\u03a6\u039a\u0391 (\u038c\u03c7\u03b9 \u03c4\u03bf \u0393\u039b\u039a) <br \/>\u03ba\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03a3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bf : \u0395\u03a6\u039a\u0391 \u03a3\u03a5\u039d\u03a4\u0391\u0393\u039c\u0391\u03a4\u039f\u03a3\u00a0 \u03a6\u03b9\u03bb\u03b5\u03bb\u03bb\u03ae\u03bd\u03c9\u03bd 13-15, \u0391\u03b8\u03ae\u03bd\u03b1 \u03a4\u039a 105 57\u00a0 <br \/>(\u03a4\u0397\u039b \u0395\u03a6\u039a\u0391 1555) \u0394&#8217; \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7, 3\u03bf\u03c2 \u038c\u03c1\u03bf\u03c6\u03bf\u03c2, \u03a4\u03bc\u03ae\u03bc\u03b1 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03a3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd. 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(\u03a5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae\u03c2 \u03bc\u03b5 courier \u03ba\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c0\u03c1\u03bf \u03c3\u03c5\u03bd\u03b5\u03bd\u03bd\u03cc\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c4\u03b7\u03bb\u03ad\u03c6\u03c9\u03bd\u03bf).<\/p><ol start=\"4\"><li>\u0388\u03be\u03bf\u03b4\u03b1 \u03ba\u03b7\u03b4\u03b5\u03af\u03b1\u03c2 &#8211; \u0392\u03bf\u03ae\u03b8\u03b7\u03bc\u03b1 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03bf \u039c\u03a4\u039d \u03b5\u03bd \u03b1\u03c0\u03bf\u03c3\u03c4\u03c1\u03b1\u03c4\u03b5\u03af\u03b1 \u03bc\u03b5\u03c4\u03cc\u03c7\u03c9\u03bd\/\u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u0391\u0391\u039d<\/li><\/ol><p>\u00a0\u00a0\u00a0\u00a0&#8211; \u0398\u03b1 \u03b1\u03c0\u03bf\u03c3\u03c4\u03b5\u03af\u03bb\u03b5\u03c4\u03b5 \u03c3\u03c4\u03bf mtn@mtn.gr \u03c4\u03b7\u03bd \u03bb\u03b7\u03be\u03b9\u03b1\u03c1\u03c7\u03b9\u03ba\u03ae \u03c0\u03c1\u03ac\u03be\u03b7 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c3\u03c4\u03b1\u03bc\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9 \u03b7 \u03c0\u03af\u03c3\u03c4\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c3\u03c4\u03bf\u03bd \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03b5\u03ba\u03bb\u03b9\u03c0\u03cc\u03bd\u03c4\u03bf\u03c2\/\u03b5\u03ba\u03bb\u03b9\u03c0\u03bf\u03cd\u03c3\u03b7\u03c2. &#8211; \u03c3\u03c4\u03bf \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 link \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac<\/p><p><a href=\"https:\/\/mtn.gr\/%CE%B1%CE%B9%CF%84%CE%AE%CF%83%CE%B5%CE%B9%CF%82\/%CE%BC%CE%B5%CF%84%CE%B1%CE%B2%CE%AF%CE%B2%CE%B1%CF%83%CE%B7-%CE%BC%CE%B5%CF%81%CE%AF%CF%83%CE%BC%CE%B1%CF%84%CE%BF%CF%82-%CE%B2%CE%BF%CE%AE%CE%B8%CE%B7%CE%BC%CE%B1-%CE%B8%CE%B1%CE%BD%CE%AC%CF%84\/\">https:\/\/mtn.gr\/%CE%B1%CE%B9%CF%84%CE%AE%CF%83%CE%B5%CE%B9%CF%82\/%CE%BC%CE%B5%CF%84%CE%B1%CE%B2%CE%AF%CE%B2%CE%B1%CF%83%CE%B7-%CE%BC%CE%B5%CF%81%CE%AF%CF%83%CE%BC%CE%B1%CF%84%CE%BF%CF%82-%CE%B2%CE%BF%CE%AE%CE%B8%CE%B7%CE%BC%CE%B1-%CE%B8%CE%B1%CE%BD%CE%AC%CF%84\/<\/a><\/p><p>\u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b4\u03b9\u03b1\u03b4\u03bf\u03c7\u03ae\u03c2 \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b5\u03b3\u03ba\u03c1\u03b9\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u0395\u03a6\u039a\u0391 \u03bc\u03b5 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac.<\/p><p>\u03a4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac \u03c3\u03b5 \u03c6\u03c9\u03c4\u03bf\u03c4\u03c5\u03c0\u03af\u03b1 \u03b5\u03b9\u03c2 2\u03c0\u03bb\u03bf\u03cd\u03bd \u03ba\u03b1\u03b9 \u03b8\u03b1 \u03ba\u03bb\u03b5\u03af\u03c3\u03b5\u03c4\u03b5 \u03c1\u03b1\u03bd\u03c4\u03b5\u03b2\u03bf\u03cd \u03c3\u03c4\u03bf \u039c\u03a4\u039d (\u0393\u03bb\u03ac\u03b4\u03c3\u03c4\u03c9\u03bd\u03bf\u03c2 1, \u0391\u03b8\u03ae\u03bd\u03b1).\u00a0 \u03a3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bd\u03b1 \u03ad\u03c7\u03b5\u03c4\u03b5 \u03bc\u03b1\u03b6\u03af \u03c3\u03b1\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03c1\u03b1\u03c0\u03ad\u03b6\u03b7\u03c2 \u03bc\u03b5 \u0399\u0392\u0391\u039d \u03ba\u03b1\u03b9 \u03c4\u03bf \u03cc\u03bd\u03bf\u03bc\u03ac \u03c3\u03b1\u03c2 \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c9\u03c2 1\u03bf\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2.<\/p><p><strong>\u0391. \u0394\u0399\u039a\u0391\u0399\u039f\u03a5\u03a7\u039f\u0399 \u03a3\u03a5\u039d\u03a4\u0391\u039e\u0397\u03a3 (\u039a\u0391\u0399 \u039c\u0395\u03a1\u0399\u03a3\u039c\u0391\u03a4\u039f\u03a3)<\/strong><strong>\u00a0<\/strong><\/p><ol><li>\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u039c\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2 \u03a3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03b5\u03bd \u03b1\u03c0\u03bf\u03c3\u03c4\u03c1\u03b1\u03c4\u03b5\u03af\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03b1\u03c0\u03cc e-\u0395\u03a6\u039a\u0391 &amp; \u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2 (\u039c\u03a4\u039d &amp; \u0395\u039a\u039f\u0395\u039c\u039d) \u03c3\u03c5\u03bd \u0392\u03bf\u03ae\u03b8\u03b7\u03bc\u03b1 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03ba\u03b7\u03b4\u03b5\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u039c\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03cc \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u039d\u03b1\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd (\u039c\u03a4\u039d).<\/li><\/ol><p>\u03b1. <span style=\"color: #ff00ff;\">\u03a3\u03c4\u03b7 \u03b6\u03ce\u03c3\u03b1 \u03ae \u03c4\u03bf\u03bd \u03b5\u03c0\u03b9\u03b6\u03ce\u03bd\u03c4\u03b1 \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf\u00a0 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9\u00a0 \u03c4\u03bf \u00a070% \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b8\u03b1\u03bd\u03cc\u03bd\u03c4\u03bf\u03c2\/\u03b8\u03b1\u03bd\u03bf\u03cd\u03c3\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c3\u03c5\u03bd\u03ad\u03c7\u03b5\u03b9\u03b1 :<\/span><\/p><p><span style=\"color: #ff00ff;\">\u00a0\u00a0\u00a0\u00a0\u00a0(1)\u00a0 \u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03bf\/\u03b7 \u03b5\u03c0\u03b9\u03b6\u03ce\u03bd \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf\u03c2 (\u03c7\u03ae\u03c1\u03b1\/\u03c7\u03ae\u03c1\u03bf\u03c2) \u03b4\u03b5\u03bd \u03b5\u03c1\u03b3\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03ae \u03b4\u03b5\u03bd \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b1\u03c0\u03cc \u03af\u03b4\u03b9\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1, \u03c3\u03c5\u03bd\u03b5\u03c7\u03af\u03b6\u03b5\u03b9 \u03bd\u03b1 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c4\u03bf 70% \u03b5\u03c6\u03cc\u03c1\u03bf\u03c5 \u03b6\u03c9\u03ae\u03c2 (\u03b1\u03bd \u03be\u03b1\u03bd\u03b1\u03c0\u03b1\u03bd\u03c4\u03c1\u03b5\u03c5\u03c4\u03b5\u03af, \u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b4\u03b9\u03b1\u03ba\u03cc\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9).<\/span><\/p><p><span style=\"color: #ff00ff;\">\u00a0\u00a0\u00a0\u00a0\u00a0(2)\u00a0 \u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7\/\u03bf \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf\u03c2 \u03b5\u03c1\u03b3\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03ae \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03ae \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b7\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03af\u03b4\u03b9\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1,\u00a0 \u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac 50% \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b1\u03c0\u03cc \u03c4\u03bf 70% \u03b8\u03b1 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c4\u03bf 35% \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b8\u03b1\u03bd\u03cc\u03bd\u03c4\u03bf\u03c2 (\u03b1\u03bd \u03be\u03b1\u03bd\u03b1\u03c0\u03b1\u03bd\u03c4\u03c1\u03b5\u03c5\u03c4\u03b5\u03af, \u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03b8\u03b1\u03bd\u03cc\u03bd\u03c4\u03bf\u03c2 \u03b4\u03b9\u03b1\u03ba\u03cc\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9).<\/span><\/p><p><span style=\"color: #ff00ff;\">\u03b2. \u0391\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd <strong>\u03ac\u03b3\u03b1\u03bc\u03b1 \u03c4\u03ad\u03ba\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd<\/strong>\u00a0<strong>\u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 \u03c4\u03bf 24\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2, <\/strong>\u00a0\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd\u00a0 \u03c4\u03bf 25% \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b8\u03b1\u03bd\u03cc\u03bd\u03c4\u03bf\u03c2 \u03b3\u03bf\u03bd\u03ad\u03b1. (\u03ad\u03c9\u03c2 \u03c4\u03b1 24 \u03ad\u03c4\u03b7).<\/span><\/p><p>[\u03a4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9<span style=\"color: #ff00ff;\"> \u03bc\u03b5 \u03ad\u03b3\u03c7\u03c1\u03c9\u03bc\u03b7 \u03b5\u03c0\u03b9\u03c3\u03ae\u03bc\u03b1\u03bd\u03c3\u03b7 <\/span>\u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03bc\u03b5 \u03bd\u03ad\u03bf \u039d\u03bf\u03bc\u03bf\u03b8\u03ad\u03c4\u03b7\u03bc\u03b1 (<u><a href=\"https:\/\/www.taxheaven.gr\/law\/5322\/2026\">\u039d. 5322\/2026<\/a>,\u00a0 <a href=\"https:\/\/www.taxheaven.gr\/law\/5322\/2026\/arthro\/91\">\u0386\u03c1\u03b8\u03c1\u03bf 91<\/a>, \u03a0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf\u03c2 4 &#8211; \u03b2\u03bb\u03ad\u03c0\u03b5 \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bd\u03ad\u03c7\u03b5\u03b9\u03b1 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2,<\/u>\u00a0\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b8\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03b9\u03c3\u03c7\u03cd \u03b9\u03c3\u03c7\u03cd \u03b1\u03c0\u03cc \u03c4\u03bf \u03a3\u03b5\u03c0\u03c4\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf 2026.<\/p><ol start=\"2\"><li>\u0391\u03c0\u03cc <strong>\u039c\u0395\u03a4\u039f\u03a7\u0399\u039a\u039f \u03a4\u0391\u039c\u0395\u0399\u039f \u039d\u0391\u03a5\u03a4\u0399\u039a\u039f\u03a5 (\u039c\u03a4\u039d).<\/strong><\/li><\/ol><p><strong>\u03b1. \u0392\u039f\u0397\u0398\u0397\u039c\u0391 \u0398\u0391\u039d\u0391\u03a4\u039f\u03a5 \u0389 \u0395\u039e\u039f\u0394\u0391 \u039a\u0397\u0394\u0395\u0399\u0391\u03a3 \/<\/strong><strong>\u00a0<\/strong><strong> (\u0395\u039d \u0391\u03a0\u039f\u03a3\u03a4\u03a1\u0391\u03a4\u0395\u0399\u0391 \u039c\u0395\u03a4\u039f\u03a7\u039f\u03a5)<\/strong><\/p><p>(1) \u03a4\u03bf <strong>\u03b2\u03bf\u03ae\u03b8\u03b7\u03bc\u03b1 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd 2.000\u20ac<\/strong> \u03b4\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c3\u03c4\u03b7\u03bd\/\u03c3\u03c4\u03bf\u03bd \u03c7\u03ae\u03c1\u03b1\/\u03c7\u03ae\u03c1\u03bf \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03b4\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf\u03bd \u03bc\u03b5\u03c1\u03b9\u03c3\u03bc\u03b1\u03c4\u03bf\u03cd\u03c7\u03bf \u03c3\u03c4\u03bf \u03bc\u03ad\u03c1\u03b9\u03c3\u03bc\u03b1.\u00a0<\/p><p>(2) \u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03b4\u03b9\u03ac\u03b4\u03bf\u03c7\u03b7 \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7, \u03b4\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 1.500 \u20ac \u03c3\u03b5 \u03b1\u03c5\u03c4\u03cc\u03bd \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03c0\u03b9\u03bc\u03b5\u03bb\u03b7\u03b8\u03b5\u03af \u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03b7\u03c2 \u03ba\u03b7\u03b4\u03b5\u03af\u03b1\u03c2\u00a0<\/p><p>* \u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03b2\u03bf\u03ae\u03b8\u03b7\u03bc\u03b1 \u03b1\u03c5\u03c4\u03cc<strong> \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03ba\u03b7\u03b4\u03b5\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af \u03c4\u03bf \u0394\u0394\u039c\u039d<\/strong> \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03b5\u03c1\u03b9\u03c3\u03bc\u03b1\u03c4\u03bf\u03cd\u03c7\u03bf.<\/p><p>_____________________________________________________\u00a0<\/p><h4 style=\"text-align: center;\"><u><a href=\"https:\/\/www.taxheaven.gr\/laws\">\u039d\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1<\/a><\/u><u>: <\/u><u><a href=\"https:\/\/www.taxheaven.gr\/law\/5322\/2026\">\u039d. 5322\/2026<\/a><\/u><u>,\u00a0 <\/u><u><a href=\"https:\/\/www.taxheaven.gr\/law\/5322\/2026\/arthro\/91\">\u0386\u03c1\u03b8\u03c1\u03bf 91<\/a><\/u><u>, <\/u><u>\u03a0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf\u03c2 4<\/u><\/h4><p style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u039d. 5322\/2026<\/strong>\u2014 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc\u03c2 \u0392\u03bf\u03b7\u03b8\u03cc\u03c2, \u03a0\u03c1\u03ce\u03b9\u03bc\u03b7 \u03a0\u03b1\u03c1\u03ad\u03bc\u03b2\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03bd\u03b5\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 <strong>\u0386\u03c1\u03b8\u03c1\u03bf 91<\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u03a0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5<\/strong><\/span><\/p><ul><li><span style=\"color: #800000;\"><strong> 1<\/strong><\/span><\/li><\/ul><ol><li><span style=\"color: #800000;\">\u039f\u03b9 \u03c0\u03b5\u03c1\u03b9\u03ba\u03bf\u03c0\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 12 \u03c4\u03bf\u03c5 \u03bd. 4387\/2016 (\u0391\u2019 85), \u03b3\u03b9\u03b1 \u03ba\u03cd\u03c1\u03b9\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5, \u03c0\u03bf\u03c5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u0395\u03b8\u03bd\u03b9\u03ba\u03cc \u03a6\u03bf\u03c1\u03ad\u03b1 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 (e-\u0395.\u03a6.\u039a.\u0391.), \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd, \u03c0\u03b1\u03cd\u03bf\u03c5\u03bd \u03bd\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9. \u039f\u03b9 \u03ba\u03cd\u03c1\u03b9\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac \u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 4 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 12 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03bd\u03cc\u03bc\u03bf\u03c5.<\/span><\/li><\/ol><ul><li><span style=\"color: #800000;\"><strong> 2<\/strong><\/span><\/li><\/ul><ol start=\"2\"><li><span style=\"color: #800000;\"><strong> \u039a\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03b5\u03b8\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd <\/strong><strong>e<\/strong><strong>-\u0395.\u03a6.\u039a.\u0391. \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03bd. 4387\/2016, \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03bf \u03af\u03b4\u03b9\u03bf \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c3\u03c9\u03c1\u03b5\u03c5\u03c4\u03b9\u03ba\u03ce\u03c2:<\/strong><\/span><\/li><\/ol><p><span style=\"color: #800000;\"><strong><span style=\"color: #ffffff;\">_____<\/span>\u03b1) \u03bc\u03af\u03b1\u03c2 (1) \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03bf\u03c4\u03ad\u03c1\u03c9\u03bd \u03ba\u03cd\u03c1\u03b9\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03b5\u03be \u03b9\u03b4\u03af\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9<br \/><span style=\"color: #ffffff;\">_____<\/span>\u03b2) \u03bc\u03af\u03b1\u03c2 (1) \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03bf\u03c4\u03ad\u03c1\u03c9\u03bd \u03ba\u03cd\u03c1\u03b9\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5<br \/><\/strong><\/span><span style=\"color: #800000;\"><strong>\u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03cc \u03bc\u03af\u03b1 (1) \u03b5\u03b8\u03bd\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b5\u03be \u03b9\u03b4\u03af\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03af\u03b1 (1) \u03b5\u03b8\u03bd\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5, \u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03ad\u03c0\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03ba\u03ac\u03b8\u03b5 \u03bc\u03af\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03bc\u03af\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ad\u03c2<br \/>. <\/strong><\/span><strong style=\"color: #800000;\">3<br \/><\/strong><span style=\"color: #800000;\"><span style=\"color: #333399;\">3<\/span>. \u039a\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03b5\u03b8\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd e-\u0395.\u03a6.\u039a.\u0391. \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03bd. 4387\/2016, \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03bc\u03c6\u03bf\u03c4\u03b5\u03c1\u03bf\u03c0\u03bb\u03b5\u03cd\u03c1\u03c9\u03c2 \u03bf\u03c1\u03c6\u03b1\u03bd\u03bf\u03cd \u03c4\u03ad\u03ba\u03bd\u03bf\u03c5, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03bc\u03af\u03b1 (1) \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03ba\u03cd\u03c1\u03b9\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03b3\u03bf\u03bd\u03ad\u03b1 \u03c4\u03bf\u03c5, \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03ad\u03c0\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03b5 \u03bc\u03af\u03b1 \u03b5\u03b8\u03bd\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b3\u03bf\u03bd\u03ad\u03b1. <br \/><\/span><strong style=\"color: #800000;\">. 4 <br \/><\/strong><span style=\"color: #800000;\"><span style=\"color: #333399;\">4.<\/span> \u039f\u03c6\u03b5\u03b9\u03bb\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c0\u03bf\u03c3\u03ac \u03ba\u03cd\u03c1\u03b9\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03ae\u03c4\u03c9\u03c2 \u03ad\u03c9\u03c2 \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03c3\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u03c4\u03bf\u03c5 e-\u0395.\u03a6.\u039a.\u0391. \u03c0\u03b1\u03c1\u03ac \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 7, \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 5 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 12, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b7 \u03ae \u03b4\u03b9\u03c0\u03bb\u03ae \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd. 4387\/2016 \u03b4\u03b9\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b1\u03bd\u03b1\u03b6\u03b7\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9. \u03a4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03b5\u03b4\u03ac\u03c6\u03b9\u03bf \u03b4\u03b5\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03ba \u03c0\u03c1\u03bf\u03b8\u03ad\u03c3\u03b5\u03c9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c0\u03bb\u03ac\u03bd\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03c4\u03ad\u03bb\u03b5\u03c3\u03b7 \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03af\u03bd\u03c9\u03bd \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd.<\/span><\/p><ul><li><span style=\"color: #800000;\"><strong> 5<\/strong><\/span><\/li><\/ul><ol start=\"5\"><li><span style=\"color: #800000;\">\u039f\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03bc\u03b7\u03bd\u03cc\u03c2 \u03a3\u03b5\u03c0\u03c4\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2026 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u03a3\u0395 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(\u03ba\u03b9\u03bd. \u03c4\u03b7\u03bb. 6983 49 8383) \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b8\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5 \u0391\u03be\u03b9\u03c9\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd, \u03bc\u03ad\u03bb\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u0395\u0391\u0391\u039d, \u03b8\u03b1 \u03c7\u03c1\u03b5\u03b9\u03b1\u03c3\u03c4\u03b5\u03af \u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd: \u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc \u0398\u03b1\u03bd\u03ac\u03c4\u03bf\u03c5, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03c4\u03bf \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03bf \u03bc\u03b5 \u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1&hellip;&nbsp;<a href=\"https:\/\/sa-snd.gr\/?p=19193\" rel=\"bookmark\">\u03a0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1 &raquo;<span class=\"screen-reader-text\">\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 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