{"id":9728,"date":"2022-11-21T11:15:20","date_gmt":"2022-11-21T11:15:20","guid":{"rendered":"https:\/\/karagounislawfirm.com\/?p=9728"},"modified":"2025-09-29T10:39:18","modified_gmt":"2025-09-29T10:39:18","slug":"foros-eisodimatos-fysikon-prosopon-gia-katoikous-triton-choron-kai-fysika-prosopa-me-eisodima-apo-syntaxeis-tis-allodapis","status":"publish","type":"post","link":"https:\/\/karagounislawfirm.com\/en\/2022\/11\/21\/foros-eisodimatos-fysikon-prosopon-gia-katoikous-triton-choron-kai-fysika-prosopa-me-eisodima-apo-syntaxeis-tis-allodapis\/","title":{"rendered":"PERSONAL INCOME TAX FOR NON-DOM RESIDENTS AND INDIVIDUALS WITH FOREIGN PENSION INCOME."},"content":{"rendered":"<p class=\"wp-block-paragraph\"><em>NOTE FOR THE REGIME OF PERSONAL INCOME TAX FOR NON DOM RESIDENTS AND PENSIONERS 12 20<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Updated on 1 st of December 2020<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>According to the provisions of n\u00b0 4172\/2013 Law (Government Gazette issue A 167\/2013), n \u00b0 4646\/2019 Law (Government Gazette issue A 201\/2019), n\u00b0 4714\/2020 Law (Government Gazette issue A 148\/2020) and following the Ministerial Decisions no. A. 1036 (Government Gazette issue B 624\/2020), no. A. 1217 (Government Gazette issue. B 4215\/2020).<\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Personal Income Tax regarding the foreign-source income (non-dom residents).<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u25aa Scope of the application<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In accordance with the new article 5A, which has been added to no 4172\/2013 Law (Greek Income Tax Code), a lump-sum tax regime regarding the foreign-source income is provided for individuals (natural persons) transferring their tax residence to Greece (non-dom residents). The article 5A of n o 4172\/2013 Law provides that the taxpayer (natural person), who transfers his tax residence to Greece (non-dom resident) may benefit from this lump-sum taxation regime regarding his foreign-source income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The conditions of application of the regime of article 5A<sup>\u0391<\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The conditions for the application of the beneficial tax regime are defined according to the provisions of no 4172\/2013 Law and the Ministerial Decision n o A. 1036 of February 26, 2020, which are cumulatively the following:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The taxpayer must not have been resident in Greece for tax purposes during the seven (7) of the last eight (8) years before the transfer of his tax residence to Greece.<\/li>\n\n\n\n<li>He must demonstrate his intention to invest in Greece (himself or through a legal person in which he has the majority of shares) either in real estate, or business, or transferable securities, or shares in legal persons or legal entities registered office in Greece. The amount of the investment should not be lower than five hundred thousand euros (\u20ac 500,000). The investment must be completed within a period of three (3) years of the request for submission to this tax regime.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">However, the Law provides an exception to the second condition, in case that the taxpayer (natural person) has obtained a residence permit due to investment activity in Greece, based on article 16 of no 4251\/2014 Law, that means that he would have already made the required investment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">People who have already made an investment within the meaning as described by the aforementioned Law and Ministerial Decision, may also request the transfer of their tax residence to Greece within a period of three years after the completion of the investment and benefit from the tax regime defined to Article 5A.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25aa \u039f \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a4\u03bf \u03b5\u03c5\u03b5\u03c1\u03b3\u03b5\u03c4\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03be\u03ad\u03bd\u03b7 \u03c0\u03b7\u03b3\u03ae \u03c3\u03c5\u03bd\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03ba\u03b1\u03c4&#8217; \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 (\u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5), \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 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\u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a4\u03bf \u03b5\u03c5\u03b5\u03c1\u03b3\u03b5\u03c4\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03c0\u03b5\u03ba\u03c4\u03b1\u03b8\u03b5\u03af \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5 (\u03c3\u03cd\u03b6\u03c5\u03b3\u03bf\u03c2, \u03ac\u03b3\u03b1\u03bc\u03bf\u03c2 \u03c3\u03cd\u03bd\u03c4\u03c1\u03bf\u03c6\u03bf\u03c2, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03bf \u03c3\u03c5\u03bc\u03b2\u03af\u03c9\u03c3\u03b7\u03c2, \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2, \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u03c4\u03ac\u03be\u03b5\u03c9\u03c2) \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c0\u03bf\u03c3\u03bf\u03cd 20.000 \u03b5\u03c5\u03c1\u03ce \u03b3\u03b9\u03b1 \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03bc\u03ad\u03bb\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b1\u03c2 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ac \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c6\u03cc\u03c1\u03bf \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac\u03c2 \u03ae \u03b4\u03c9\u03c1\u03b5\u03ac\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c4\u03bf\u03c5 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u039f \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03ac \u03c4\u03bf\u03c5 (\u03ac\u03c1\u03b8\u03c1\u03bf 5\u00a71 \u03c4\u03bf\u03c5 \u03bd. 4172\/2013) \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd\u03c2 \u03ba\u03b1\u03c4\u03bf\u03af\u03ba\u03bf\u03c5\u03c2 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u03c2. \u03a4\u03bf \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03c7\u03c1\u03cc\u03bd\u03bf \u03b5\u03be 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\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1. \u0395\u03ac\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03ae\u03b4\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c6\u03cc\u03c1\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf \u03af\u03b4\u03b9\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03be\u03ad\u03bd\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ad\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2, \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03c5\u03c4\u03cc\u03c2 \u03b4\u03b5\u03bd \u03b1\u03c6\u03b1\u03b9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03ba\u03b1\u03c4&#8217; \u03b1\u03c0\u03bf\u03ba\u03bf\u03c0\u03ae \u03c6\u03cc\u03c1\u03bf 100.000 \u20ac \u03c0\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25aa \u0397 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 5\u0391<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u039f \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 5\u0391 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c0\u03c1\u03ce\u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ae \u03c4\u03bf\u03c5 \u03b1\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03b1\u03c5\u03c4\u03cc \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1. \u039f\u03b9 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03bf\u03c2 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03ba\u03b1\u03b9 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03af\u03b4\u03b9\u03bf\u03c5\u03c2 \u03cc\u03c1\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03b4\u03b5\u03ba\u03b1\u03c0\u03ad\u03bd\u03c4\u03b5 (15) \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c4\u03b1\u03b8\u03bf\u03cd\u03bd. \u039f\u03b9 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03bd\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03c4\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2 \u03c0\u03c1\u03bf\u03ad\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0397 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03c9\u03bd 100.000 \u20ac \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03b5\u03b9 \u03c4\u03bf\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03ac \u03c4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03be\u03ad\u03bd\u03b5\u03c2 \u03c0\u03b7\u03b3\u03ad\u03c2, \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03c9\u03bd \u03b4\u03b1\u03c3\u03bc\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03c0\u03af \u03c4\u03b7\u03c2 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03ac\u03c2 \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b4\u03c9\u03c1\u03b5\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b2\u03c1\u03af\u03c3\u03ba\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03b5\u03ac\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b4\u03b5\u03bd \u03c3\u03c5\u03bc\u03bc\u03bf\u03c1\u03c6\u03c9\u03b8\u03b5\u03af \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u039d\u03cc\u03bc\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b1\u03c5\u03c4\u03cc, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03b7\u03bd \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c4\u03c9\u03bd 100.000 \u20ac, \u03bf\u03b9 \u03b5\u03c5\u03b5\u03c1\u03b3\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c0\u03b1\u03cd\u03bf\u03c5\u03bd \u03bd\u03b1 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd (\u039d. 4172\/2013).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u039f \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c5\u03bd\u03bf\u03ca\u03ba\u03bf\u03cd \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 5\u0391, \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bd\u03b1 \u03b6\u03b7\u03c4\u03ae\u03c3\u03b5\u03b9 \u03c4\u03b7 \u03bb\u03ae\u03be\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5. \u039a\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03b1\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5, \u03b4\u03b5\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03c4\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c4\u03bf \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c4\u03c9\u03bd 100.000\u20ac \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b5\u03c0\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf \u03b5\u03c5\u03b5\u03c1\u03b3\u03b5\u03c4\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2.<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd \u03c0\u03bf\u03c5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u25aa \u03a4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 5\u0392 \u03c4\u03bf\u03c5 \u03bd. 4172\/2013, \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c4\u03ad\u03b8\u03b7\u03ba\u03b5 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03bd. 4714\/2020, \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03c4\u03bf \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03bc\u03b5 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 12 \u03c4\u03bf\u03c5 \u03bd. 4172\/2014 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 5\u0392, \u03b1\u03c0\u03cc \u03c0\u03b7\u03b3\u03ae \u03c0\u03bf\u03c5 \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b8\u03c5\u03bc\u03b5\u03af \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1, \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03c5\u03b5\u03c1\u03b3\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 5\u0392.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25aa \u039f\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 5\u0392<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u039f \u039d\u03cc\u03bc\u03bf\u03c2 \u03b1\u03c1\u03b9\u03b8. 4172\/2013 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03ae \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u0391. 1217 \u03c4\u03b7\u03c2 29\u03b7\u03c2 \u03a3\u03b5\u03c0\u03c4\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2020 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c5\u03b5\u03c1\u03b3\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u03b1\u03c5\u03c4\u03bf\u03cd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03bf\u03c2, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c3\u03c9\u03c1\u03b5\u03c5\u03c4\u03b9\u03ba\u03ac \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03be\u03ae\u03c2:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u039f \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b4\u03b5\u03bd \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b1 \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03c0\u03ad\u03bd\u03c4\u03b5 (5) \u03ad\u03c9\u03c2 \u03ad\u03be\u03b9 (6) \u03ad\u03c4\u03b7 \u03c0\u03c1\u03b9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/li>\n\n\n\n<li>\u03a0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c7\u03ce\u03c1\u03b1 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c5\u03c0\u03bf\u03b3\u03c1\u03ac\u03c8\u03b5\u03b9 \u03b4\u03b9\u03bc\u03b5\u03c1\u03ae \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u25aa \u039f \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a4\u03bf \u03b5\u03c5\u03bd\u03bf\u03ca\u03ba\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03c3\u03c5\u03bd\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ac \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03bf \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf, \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b5\u03bd\u03b9\u03b1\u03af\u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 7% \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1. \u039f \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03b5\u03c4\u03b1\u03b9 \u03c1\u03b7\u03c4\u03ac \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03ac\u03bb\u03bb\u03bf \u03c6\u03cc\u03c1\u03bf, \u03b4\u03b1\u03c3\u03bc\u03cc \u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b1\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2 (\u0395\u0395\u0391). \u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03ba\u03c0\u03ad\u03c3\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03ba\u03ac\u03b8\u03b5 \u03c6\u03cc\u03c1\u03bf \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 (\u039d. 4172\/2013) \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2. \u039f \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03bc\u03b5 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 7% \u03b5\u03c4\u03b7\u03c3\u03af\u03c9\u03c2 \u03c3\u03b5 \u03bc\u03af\u03b1 \u03bc\u03cc\u03bd\u03bf \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03cc\u03bd \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03b5\u03c1\u03b3\u03ac\u03c3\u03b9\u03bc\u03b7 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03bf\u03c5 \u0399\u03bf\u03c5\u03bb\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03c4\u03b5\u03af, \u03ba\u03b1\u03c4\u03ac \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7, \u03bc\u03b5 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ae \u03bc\u03b5\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u039f \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ba\u03ac\u03c4\u03bf\u03b9\u03ba\u03bf\u03c2 \u0395\u03bb\u03bb\u03ac\u03b4\u03b1\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03ac \u03c4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b7\u03b3\u03ad\u03c2 (\u03ac\u03c1\u03b8\u03c1\u03bf 5\u00a71 \u039d. 4172\/2013) \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03ba\u03bb\u03af\u03bc\u03b1\u03ba\u03b1 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c4\u03bf\u03c5 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03ac\u03c1\u03b8\u03c1\u03bf 67 \u03c4\u03bf\u03c5 \u039d. 4172\/2013.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25aa \u0397 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 5\u0392<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0397 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03bc\u03ad\u03b8\u03bf\u03b4\u03bf\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 5\u0392, \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ae \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c3\u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b1\u03c5\u03c4\u03cc \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 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\u03b1\u03c1\u03c7\u03ad\u03c2 5 \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03bd\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03c4\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03b5\u03ac\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b4\u03b5\u03bd 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\u03c0\u03b7\u03b3\u03ad\u03c2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0397 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 5\u0392 \u03b4\u03b5\u03bd \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03af\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03b4\u03b9\u03b5\u03b8\u03bd\u03ce\u03bd \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae \u03c4\u03b7\u03c2 \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03c3\u03cc\u03b4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03c5\u03c1\u03c9\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u03a3\u0397\u039c\u0395\u0399\u03a9\u03a3\u0397 \u0393\u0399\u0391 \u03a4\u039f \u039a\u0391\u0398\u0395\u03a3\u03a4\u03a9\u03a3 \u03a4\u039f\u03a5 \u03a6\u039f\u03a1\u039f\u03a5 \u0395\u0399\u03a3\u039f\u0394\u0397\u039c\u0391\u03a4\u039f\u03a3 \u039c\u0397 \u039a\u0391\u03a4\u039f\u0399\u039a\u03a9\u039d \u039a\u0391\u0399 \u03a3\u03a5\u039d\u03a4\u0391\u039e\u0399\u039f\u03a5\u03a7\u03a9\u039d 12 20 \u0395\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03b8\u03b7\u03ba\u03b5 \u03c4\u03b7\u03bd 1\u03b7 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2020 \u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03c5\u03c0&#8217; \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc. 4172\/2013 \u039d\u03cc\u03bc\u03bf\u03c5 (\u03a6\u0395\u039a \u0391 167\/2013), [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[73],"tags":[],"class_list":["post-9728","post","type-post","status-publish","format-standard","hentry","category-nea-arthra","grve-entry-item","grve-blog-item"],"_links":{"self":[{"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/posts\/9728","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/comments?post=9728"}],"version-history":[{"count":1,"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/posts\/9728\/revisions"}],"predecessor-version":[{"id":9729,"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/posts\/9728\/revisions\/9729"}],"wp:attachment":[{"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/media?parent=9728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/categories?post=9728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karagounislawfirm.com\/en\/wp-json\/wp\/v2\/tags?post=9728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}