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\u03c3\u03c4\u03bf\u03bd \u03af\u03b4\u03b9\u03bf \u03ae \u03c3\u03b5 \u03ac\u03bb\u03bb\u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03c3\u03c4\u03b7\u03bd \u03af\u03b4\u03b9\u03b1 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1.<\/p>\n<p>3. \u0393\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03b1\u03bc\u03b5\u03af\u03b2\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03ba\u03b1\u03c4\u03ce\u03c4\u03b1\u03c4\u03bf \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf \u03bc\u03b9\u03c3\u03b8\u03cc \u03ae \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf, \u03c9\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bf \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7\u03c2 \u03ae \u03c3\u03c7\u03ad\u03c3\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03b1\u03bd\u03c5\u03b8\u03b5\u03af \u03c3\u03b5 \u03bf\u03c0\u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c0\u03c1\u03b9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7 <strong>14\u03b7.2.2012 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 1\u03b7.1.2024<\/strong>. \u0397 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b1 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03bb\u03cc\u03b3\u03c9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n<p>\u03b1) \u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b4\u03ad\u03ba\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (10%) \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03c9\u03c2 \u03c4\u03c1\u03b5\u03b9\u03c2 (3) \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ac \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (30%) \u03b3\u03b9\u03b1 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03b5\u03bd\u03bd\u03ad\u03b1 (9) \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9.<\/p>\n<p>\u03b2) \u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c4\u03bf\u03c4\u03b5\u03c7\u03bd\u03af\u03c4\u03b5\u03c2, \u03bc\u03b5 \u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c0\u03ad\u03bd\u03c4\u03b5 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (5%) \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03c9\u03c2 \u03ad\u03be\u03b9 (6) \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ac \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (30%) \u03b3\u03b9\u03b1 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03b4\u03b5\u03ba\u03b1\u03bf\u03ba\u03c4\u03ce (18) \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9.<\/p>\n<p>4. \u039f \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03b1\u03bd\u03c5\u03b8\u03b5\u03af \u03ad\u03c9\u03c2 \u03c4\u03b7\u03bd 14.2.2012 (\u03ae \u03b8\u03b1 \u03b4\u03b9\u03b1\u03bd\u03c5\u03b8\u03b5\u03af \u03b1\u03c0\u03cc 1.1.2024 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac) \u03bc\u03b5 \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03bc\u03b5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2, \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c9\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 33 \u03c4\u03bf\u03c5 \u03bd.5053\/2023, \u03bc\u03b5 \u03c4\u03bf\u03bd \u03af\u03b4\u03b9\u03bf \u03c4\u03c1\u03cc\u03c0\u03bf \u03c0\u03bf\u03c5 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03af\u03c3\u03b9\u03bc\u03bf \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf\u03bd \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03bf \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 2\/\u03b2&#8217; \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 2 \u03c4\u03bf\u03c5 \u03bd.3846\/2010 (\u0391\u0384 66) \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9. \u0393\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2, \u03bc\u03b5\u03c1\u03b9\u03ba\u03ae \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03bf\u03bd \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03cc (\u03bd\u03cc\u03bc\u03b9\u03bc\u03bf \u03ae \u03c3\u03c5\u03bc\u03b2\u03b1\u03c4\u03b9\u03ba\u03cc) \u03b7\u03bc\u03b5\u03c1\u03ae\u03c3\u03b9\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03c4\u03bf\u03cd \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c3\u03c5\u03b3\u03ba\u03c1\u03af\u03c3\u03b9\u03bc\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5, \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03b5 \u03bc\u03af\u03b1 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2.<\/p>\n<p>5. \u0391\u03bd \u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c4\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03ad\u03c1\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c4\u03c9\u03bd \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03bf\u03b9 \u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2, \u03bf\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03b5\u03bd \u03b3\u03ad\u03bd\u03b5\u03b9 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9, \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03ba\u03b1\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03af\u03b1\u03c2 \u03b5\u03be\u03bf\u03c6\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03bb\u03bf\u03c3\u03c7\u03b5\u03c1\u03ce\u03c2 \u03ae \u03bc\u03b5\u03c1\u03b9\u03ba\u03ce\u03c2.<\/p>\n<p>6. \u0393\u03b9\u03b1 \u03c4\u03bf \u03b4\u03b5 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7 14\u03b7.2.2012 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd 31\u03b7.12.2023 \u03ba\u03b1\u03bc\u03af\u03b1 \u03b1\u03be\u03af\u03c9\u03c3\u03b7 \u03b4\u03b5\u03bd \u03b3\u03b5\u03bd\u03bd\u03ac\u03c4\u03b1\u03b9, \u03bf\u03cd\u03c4\u03b5 \u03bf\u03c6\u03b5\u03af\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b9\u03c3\u03b8\u03ce\u03bd \u03ae \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b9\u03c3\u03b8\u03af\u03c9\u03bd, \u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03ba\u03b5\u03af\u03bd\u03c9\u03bd \u03c0\u03b5\u03c1\u03af \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c9\u03c1\u03b9\u03bc\u03ac\u03bd\u03c3\u03b5\u03c9\u03bd, \u03bc\u03b5 \u03bc\u03cc\u03bd\u03b7 \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03c4\u03b7\u03bd \u03c0\u03ac\u03c1\u03bf\u03b4\u03bf \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9, \u03bf\u03cd\u03c4\u03b5 \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b5\u03af \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03b1\u03bd\u03c5\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7 14\u03b7.2.2012 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd 31\u03b7.12.2023.<\/p>\n<p><a href=\"https:\/\/www.taxheaven.gr\/circulars\/45022\/88073-6-10-2023\" target=\"_blank\" rel=\"noopener\">\u0394\u03b5\u03af\u03c4\u03b5 \u03c4\u03b7\u03bd \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf 88073\/06.10.2023 \u03b5\u03b4\u03ce<\/a><\/p>\n<p style=\"text-align: right;\">\u0393\u03a1\u0391\u03a6\u0395\u0399\u039f \u03a4\u03a5\u03a0\u039f\u03a5 \u0395\u039a\u03a6<\/p>","protected":false},"excerpt":{"rendered":"<p>\u03a4\u03bf \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03b5\u03be\u03ad\u03b4\u03c9\u03c3\u03b5 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf \u03bf\u03b4\u03b7\u03b3\u03af\u03b1 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b3\u03c1\u03ac\u03c6\u03b5\u03b9 \u03b7 \u0393\u03b5\u03bd\u03b9\u03ba\u03ae \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03ad\u03b1\u03c2 \u0395\u03c1\u03b3\u03b1\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03a3\u03c7\u03ad\u03c3\u03b5\u03c9\u03bd \u0386\u03bd\u03bd\u03b1 \u03a3\u03c4\u03c1\u03b1\u03c4\u03b9\u03bd\u03ac\u03ba\u03b7, \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac 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