{"id":33165,"date":"2017-08-08T11:36:19","date_gmt":"2017-08-08T08:36:19","guid":{"rendered":"http:\/\/www.vlaxerna.gr\/?p=33165"},"modified":"2017-08-08T11:39:32","modified_gmt":"2017-08-08T08:39:32","slug":"%cf%87%ce%bf%cf%81%ce%ae%ce%b3%ce%b7%cf%83%ce%b7-%ce%ac%ce%b4%ce%b5%ce%b9%ce%b1%cf%82-%ce%b4%ce%b9%ce%b1%cf%84%ce%ae%cf%81%ce%b7%cf%83%ce%b7%cf%82-%ce%ba%cf%84%ce%b7%ce%bd%ce%bf%cf%84%cf%81%ce%bf","status":"publish","type":"post","link":"https:\/\/www.vlaxerna.gr\/?p=33165","title":{"rendered":"\u03a7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ba\u03c4\u03b7\u03bd\u03bf\u03c4\u03c1\u03bf\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03ba\u03c5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2"},"content":{"rendered":"<p style=\"text-align: justify\"><span style=\"font-size: 12pt\">\u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03b7 K.Y.A. <a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/26773\" target=\"_blank\" rel=\"tag circulars noopener\">940\/81279\/26.7.2017\u00a0<\/a><\/span>(\u03a6\u0395\u039a \u0392&#8217; 2741\/04-08-2017) <span style=\"font-size: 12pt\">\u03bc\u03b5 \u03c3\u03ba\u03bf\u03c0\u03cc \u03c4\u03bf\u03bd \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03cc\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd, \u03c4\u03c9\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2 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\u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03ba\u03c4\u03b7\u03bd\u03bf\u03c4\u03c1\u03bf\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03b5\u03bd\u03c4\u03cc\u03c2 \u03ae \u03c0\u03bb\u03b7\u03c3\u03af\u03bf\u03bd \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ce\u03bd<\/i>\u00bb \u03c4\u03bf\u03c5 \u03bd. 4056\/2012, \u03cc\u03c0\u03c9\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b5 \u03ba\u03b1\u03b9 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9.<\/span><\/p>\n<p style=\"text-align: center\"><a href=\"http:\/\/www.vlaxerna.gr\/wp-content\/uploads\/2017\/06\/TSOPANHS-GKAGKAS.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-32626\" src=\"http:\/\/www.vlaxerna.gr\/wp-content\/uploads\/2017\/06\/TSOPANHS-GKAGKAS.jpg\" alt=\"\" width=\"426\" height=\"308\" srcset=\"https:\/\/www.vlaxerna.gr\/wp-content\/uploads\/2017\/06\/TSOPANHS-GKAGKAS.jpg 426w, https:\/\/www.vlaxerna.gr\/wp-content\/uploads\/2017\/06\/TSOPANHS-GKAGKAS-30x22.jpg 30w, https:\/\/www.vlaxerna.gr\/wp-content\/uploads\/2017\/06\/TSOPANHS-GKAGKAS-210x152.jpg 210w, https:\/\/www.vlaxerna.gr\/wp-content\/uploads\/2017\/06\/TSOPANHS-GKAGKAS-300x217.jpg 300w\" sizes=\"auto, (max-width: 426px) 100vw, 426px\" \/><\/a><\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: 12pt\">\u0397 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03b5\u03c2, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bd. 4056\/2012, \u03ba\u03c4\u03b7\u03bd\u03bf\u03c4\u03c1\u03bf\u03c6\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2, \u03bc\u03b5 \u03b4\u03c5\u03bd\u03b1\u03bc\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03ae \u03c0\u03bf\u03c5 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03c9\u03bd \u03a0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03c1\u03c7\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03bf\u03b9\u03ba\u03bf\u03c3\u03af\u03c4\u03c9\u03bd \u03b6\u03ce\u03c9\u03bd, \u03ba\u03b1\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b5\u03c3\u03c4\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2, \u03b5\u03af\u03c4\u03b5 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03bf\u03c1\u03af\u03c9\u03bd \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ce\u03bd, \u03b5\u03af\u03c4\u03b5 \u03c0\u03bb\u03b7\u03c3\u03af\u03bf\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c0\u03bf\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03b5\u03af\u03bd\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c0\u03af\u03bd\u03b1\u03ba\u03b5\u03c2 1 \u03ba\u03b1\u03b9 2 \u03c4\u03bf\u03c5 \u03a0\u03b1\u03c1\u03b1\u03c1\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 20 \u03c4\u03bf\u03c5 \u03bd. 4056\/2012, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03c3\u03b8\u03bf\u03cd\u03bd \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd 3 \u03ba\u03b1\u03b9 7 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 5 \u03c4\u03bf\u03c5 \u03bd. 4056\/2012 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03bb\u03b1\u03c7\u03af\u03c3\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03b7 K.Y.A. 940\/81279\/26.7.2017\u00a0(\u03a6\u0395\u039a \u0392&#8217; 2741\/04-08-2017) \u03bc\u03b5 \u03c3\u03ba\u03bf\u03c0\u03cc \u03c4\u03bf\u03bd \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03cc\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd, \u03c4\u03c9\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ba\u03c4\u03b7\u03bd\u03bf\u03c4\u03c1\u03bf\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03b5\u03bd\u03c4\u03cc\u03c2 \u03ae \u03c0\u03bb\u03b7\u03c3\u03af\u03bf\u03bd \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ce\u03bd, \u03c4\u03c9\u03bd \u03ba\u03c5\u03c1\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03b5\u03c0\u03c4\u03bf\u03bc\u03b5\u03c1\u03b5\u03b9\u03ce\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 5 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 17\u03b1 \u00ab\u03a3\u03c5\u03bd\u03ad\u03c7\u03b9\u03c3\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03ba\u03c4\u03b7\u03bd\u03bf\u03c4\u03c1\u03bf\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03b5\u03bd\u03c4\u03cc\u03c2 \u03ae \u03c0\u03bb\u03b7\u03c3\u03af\u03bf\u03bd \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c7\u03ce\u03bd\u00bb \u03c4\u03bf\u03c5 \u03bd. 4056\/2012, \u03cc\u03c0\u03c9\u03c2 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