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\u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2 (\u03ac\u03c1\u03b8\u03c1\u03bf 59, \u03c0\u03b1\u03c1. 1, 2 \u03c4\u03bf\u03c5 \u03bd.4369\/2016) <strong>\u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7, \u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c0\u03ac\u03bd\u03c4\u03b1 \u03c4\u03c9\u03bd \u03b5\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd. \u0391\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03b7 \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2<\/strong>, \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae, \u03b5\u03af\u03bd\u03b1\u03b9 <strong>\u03b7 15\u03b5\u03c4\u03af\u03b1 \u03c9\u03c2 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03c2 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\u03b1\u03c0\u03bf\u03bb\u03cd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c4\u03bf\u03b4\u03af\u03ba\u03b1\u03b9\u03b1 \u03bc\u03b5 \u03c4\u03b7 \u03bb\u03ae\u03be\u03b7 \u03c4\u03bf\u03c5 \u03b4\u03b9\u03b4\u03b1\u03ba\u03c4\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03bd\u03cd\u03bf\u03c5\u03bd \u03c4\u03bf 68\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u03a0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2<\/strong><\/p>\n<p><strong>\u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac \u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 15 \u03ad\u03c4\u03b7 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 (\u03c3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c9\u03c2 \u03b1\u03bd\u03b1\u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ae\u03c2\/\u03c4\u03c1\u03b9\u03b1) \u03ba\u03b1\u03b9 \u03bf \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03c5\u03c4\u03cc\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03cc\u03c3\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7 \u03cc\u03c3\u03bf \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac \u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03ce\u03bd \u03c3\u03c0\u03bf\u03c5\u03b4\u03ce\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 12 \u03ad\u03c4\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03b5\u03af\u03c4\u03b5 \u03c3\u03c4\u03bf\u03bd \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03b5\u03af\u03c4\u03b5 \u03c3\u03c4\u03bf\u03bd \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03cc \u03c4\u03bf\u03bc\u03ad\u03b1. \u0391\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03c3\u03c0\u03bf\u03c5\u03b4\u03ce\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b5\u03af \u03c4\u03cc\u03c3\u03bf \u03b3\u03b9\u03b1 \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7 \u03cc\u03c3\u03bf \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 01-01- 2011.<\/strong><\/p>\n<p><strong>\u0393\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac<\/strong> \u03c9\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03b5\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03c3\u03c4\u03b7\u03ba\u03b5 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2. <strong>\u0397 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03ce\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03bf\u03c0\u03bf\u03c4\u03b5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5, \u03b1\u03ba\u03cc\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b1\u03c5\u03c4\u03cc\u03c7\u03c1\u03bf\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2, \u03b1\u03bb\u03bb\u03ac \u03c3\u03b5 \u03ba\u03b1\u03bc\u03af\u03b1 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03b5\u03c4\u03ac 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\u03b8\u03ad\u03c3\u03b7\u03c2 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2) <strong>\u03b1\u03c0\u03cc 6,67% \u03c0\u03bf\u03c5 \u03ae\u03c4\u03b1\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b9\u03c2 31-12-2016 (\u03c4\u03bf \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c3\u03c7\u03b5\u03b4\u03cc\u03bd \u03c4\u03c1\u03b9\u03c0\u03bb\u03b1\u03c3\u03b9\u03ac\u03c3\u03c4\u03b7\u03ba\u03b5 \u03c4\u03b7\u03bd \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1 2017-2019).<\/strong> \u03a4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af<strong> \u03b5\u03af\u03c4\u03b5 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03bc\u03b5 \u03ad\u03ba\u03c0\u03c4\u03c9\u03c3\u03b7 2%<\/strong> \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b1\u03ba\u03ad\u03c1\u03b1\u03b9\u03bf \u03ad\u03c4\u03bf\u03c2 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2<strong> \u03b5\u03af\u03c4\u03b5 \u03c3\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 <\/strong>(\u03bd.4425\/2016, \u03ac\u03c1\u03b8\u03c1\u03bf 1).<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u03a0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 &#8211; \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7<\/strong><\/p>\n<p><strong>\u038c\u03c3\u03bf\u03b9\/\u03cc\u03c3\u03b5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03b9\/\u03b5\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b1\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b9\u03c2 31-12-2021 \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 <\/strong>(\u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b1\u03bd \u03b4\u03b7\u03bb. \u03c4\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03ad\u03c4\u03b7 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2\/\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03b1\u03c1\u03c7\u03b9\u03ba\u03cc \u03ae \u03b1\u03c6\u03b5\u03c4\u03b7\u03c1\u03b9\u03b1\u03ba\u03cc \u03b7\u03bb\u03b9\u03ba\u03b9\u03b1\u03ba\u03cc \u03cc\u03c1\u03b9\u03bf \u03b5\u03af\u03c4\u03b5 \u03bc\u03b5 \u03b1\u03bd\u03ae\u03bb\u03b9\u03ba\u03bf \u03b5\u03af\u03c4\u03b5 \u03c7\u03c9\u03c1\u03af\u03c2 \u03b1\u03bd\u03ae\u03bb\u03b9\u03ba\u03bf \u03c4\u03ad\u03ba\u03bd\u03bf, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03c0\u03af\u03bd\u03b1\u03ba\u03b5\u03c2 1 \u03ba\u03b1\u03b9 2 \u03c4\u03bf\u03c5 \u03bd.4336\/2015),<strong> \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b1\u03c0\u03bf\u03c7\u03c9\u03c1\u03ae\u03c3\u03bf\u03c5\u03bd \u03bf\u03c0\u03bf\u03c4\u03b5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5.<\/strong><\/p>\n<p>\u0395\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1,<strong> \u03b1\u03bd \u03c4\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03ad\u03c4\u03b7 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2\/\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 (\u03ba\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03ce\u03bd)<\/strong> <strong>\u03ba\u03b1\u03b9 \u03c4\u03bf \u03b1\u03c1\u03c7\u03b9\u03ba\u03cc \u03ae \u03b1\u03c6\u03b5\u03c4\u03b7\u03c1\u03b9\u03b1\u03ba\u03cc \u03b7\u03bb\u03b9\u03ba\u03b9\u03b1\u03ba\u03cc \u03cc\u03c1\u03b9\u03bf<\/strong> <strong>\u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03b8\u03b7\u03ba\u03b1\u03bd \u03ad\u03c9\u03c2 31-12-2021, \u03b1\u03bb\u03bb\u03ac \u03c4\u03bf \u03bd\u03ad\u03bf \u03b7\u03bb\u03b9\u03ba\u03b9\u03b1\u03ba\u03cc \u03cc\u03c1\u03b9\u03bf \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 01-01-2022 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac, \u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b8\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03b8\u03b5\u03af \u03c4\u03bf \u03bd\u03ad\u03bf \u03b7\u03bb\u03b9\u03ba\u03b9\u03b1\u03ba\u03cc \u03cc\u03c1\u03b9\u03bf, <\/strong>\u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03c0\u03af\u03bd\u03b1\u03ba\u03b5\u03c2 1 \u03ae 2 \u03c4\u03bf\u03c5 \u03bd.4336\/2015.<\/p>\n<p><strong>\u03a3\u03c5\u03bc\u03c0\u03b5\u03c1\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac, \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 01-01-2022 \u03ad\u03c0\u03b1\u03c5\u03c3\u03b1\u03bd \u03bd\u03b1 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd <\/strong>\u03bf\u03b9 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd.4336\/2015 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03c5\u03bd \u03c3\u03c4\u03b1\u03b4\u03b9\u03b1\u03ba\u03ae \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bf\u03c1\u03af\u03c9\u03bd \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b1\u03c0\u03cc 19-08-2015 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 31-12-2021. <strong>\u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03cc\u03c3\u03bf\u03b9\/\u03cc\u03c3\u03b5\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03bf\u03c5\u03bd \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bc\u03b5 25\u03b5\u03c4\u03af\u03b1 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd 01-01-2013<\/strong> (\u03ba\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03ce\u03bd, \u03c0.\u03c7. \u03c3\u03c4\u03c1\u03b1\u03c4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae \u03b8\u03b7\u03c4\u03b5\u03af\u03b1, \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c3\u03c0\u03bf\u03c5\u03b4\u03ce\u03bd, \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd, \u03b3\u03bf\u03bd\u03b9\u03ba\u03ae \u03ac\u03b4\u03b5\u03b9\u03b1 \u03b1\u03bd\u03b1\u03c4\u03c1\u03bf\u03c6\u03ae\u03c2), \u03b5\u03af\u03c4\u03b5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03c4\u03b7\u03ba\u03b1\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf 1992 \u03b5\u03af\u03c4\u03b5 \u03bc\u03b5\u03c4\u03ac \u03c4\u03bf 1993, \u03c4\u03b1 \u03cc\u03c1\u03b9\u03b1 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u2019 \u03b1\u03c5\u03c4\u03bf\u03cd\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 <strong>\u03c3\u03c4\u03b1 67 \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b1 62 \u03b3\u03b9\u03b1 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 <\/strong>\u03ae \u03b5\u03bd\u03b1\u03bb\u03bb\u03b1\u03ba\u03c4\u03b9\u03ba\u03ac \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03bc\u03b5 <strong>40 \u03ad\u03c4\u03b7 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2\/\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1, \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd, 62 \u03b5\u03c4\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7<\/strong> (\u03bd.4093\/2012).<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u0395\u03b8\u03bd\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7<\/strong><\/p>\n<p><strong>\u0397 \u03b5\u03b8\u03bd\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b4\u03b5\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2<\/strong> \u03b1\u03bb\u03bb\u03ac \u03b1\u03c0\u03b5\u03c5\u03b8\u03b5\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03ba\u03c1\u03b1\u03c4\u03b9\u03ba\u03cc \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03ba\u03b1\u03b9 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03bd\u03bf\u03c5\u03bd \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03bf\u03b9\u03ba\u03b5\u03af\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2. <strong>\u039a\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b1\u03ba\u03ad\u03c1\u03b1\u03b9\u03b1<\/strong> <strong>\u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03b8\u03b5\u03af \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 20 \u03ad\u03c4\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd 40 \u03ad\u03c4\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03bd\u03ae\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<\/strong><\/p>\n<p><strong>\u0397 \u0395\u03b8\u03bd\u03b9\u03ba\u03ae \u03a3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b1\u03c0\u03cc 01\/01\/2026 \u03b1\u03c5\u03be\u03ae\u03b8\u03b7\u03ba\u03b5 \u03ba\u03b1\u03c4\u03ac 2,4% \u03ba\u03b1\u03b9 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc 436,39\u20ac \u03c3\u03b5 446,86\u20ac.<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u0391\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7<\/strong><\/p>\n<p><strong>\u03a9\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03b5\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bf \u039c.\u039f. \u03c4\u03c9\u03bd \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd<\/strong> \u03c4\u03bf\u03c5 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03ad\u03b3\u03b9\u03bd\u03b1\u03bd \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 <strong>\u03b1\u03c0\u03cc 01-01-2002 <\/strong>(\u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03b3\u03c1\u03ac\u03c6\u03b7\u03c3\u03b7\u03c2) \u03ad\u03c9\u03c2 \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1.<\/p>\n<p><strong>\u03a4\u03ad\u03c4\u03bf\u03b9\u03b5\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03ba\u03c0\u03b1\u03b9\u03b4\u03b5\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9:<\/strong> \u039f \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc\u03c2 \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2, \u03c4\u03bf \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03c4\u03c9\u03bd 140,80\u20ac \u03b1\u03c0\u03cc 01-07-2007 \u03ad\u03c9\u03c2 31-12-2016 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1 \u03b8\u03ad\u03c3\u03b7\u03c2 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2 \u03b1\u03c0\u03cc 01-01-2008, \u03b5\u03c0\u03b5\u03b9\u03b4\u03ae \u03c4\u03b7 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ac \u03b1\u03c5\u03c4\u03ae \u03ac\u03c1\u03c7\u03b9\u03c3\u03b1\u03bd \u03bf\u03b9 \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c3\u03c4\u03bf \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03c0\u03af\u03b4\u03bf\u03bc\u03b1.<\/p>\n<p><strong>\u039c\u03b5\u03c4\u03ac \u03c4\u03b1 40 \u03ad\u03c4\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b1\u03bd\u03b1\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7\u03c2 \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03ba\u03b1\u03c4\u03ac 0,50% \u03b1\u03c0\u03cc \u03c4\u03bf 2,55%<\/strong> \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03b1\u03bd\u03b1\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd 40 \u03b5\u03c4\u03ce\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2.<\/p>\n<p><strong>\u0393\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac, \u03c9\u03c2 \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b9\u03bc\u03b5\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03c3\u03c4\u03b7\u03ba\u03b5 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2.<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7<\/strong><\/p>\n<p>\u039f \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c7\u03c9\u03c1\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1, \u03bb\u03cc\u03b3\u03c9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2, \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c4\u03bf\u03bd \u03bc\u03ae\u03bd\u03b1 -\u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03ae\u03c2 \u03c4\u03bf\u03c5- \u03c0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2. <strong>\u03a4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b1\u03c5\u03c4\u03cc \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 50% \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03b2\u03b1\u03c3\u03b9\u03ba\u03bf\u03cd \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ba\u03bb\u03b9\u03bc\u03b1\u03ba\u03af\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b5 \u03bf \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2 \u03c3\u03c4\u03b9\u03c2 31-10-2011<\/strong> (\u03ac\u03c1\u03b8\u03c1\u03bf 1 \u03c4\u03bf\u03c5 \u03bd.4151\/2013).<\/p>\n<p><strong>\u03a3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03bf \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03bd\u03ac\u03c0\u03b7\u03c1\u03bf\u03c2 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1\u03c2 67% \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9 \u03ae \u03b3\u03bf\u03bd\u03ad\u03b1\u03c2 \u03c4\u03c1\u03b9\u03ce\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9 \u03ae \u03b3\u03bf\u03bd\u03ad\u03b1\u03c2 \u03c4\u03ad\u03ba\u03bd\u03bf\u03c5 \u03bc\u03b5 \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1, \u03ae \u03c0\u03c1\u03bf\u03c3\u03c4\u03ac\u03c4\u03b7\u03c2 \u03bc\u03ad\u03bb\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b1\u03c2 \u03bc\u03b5 \u03b1\u03bd\u03b1\u03c0\u03b7\u03c1\u03af\u03b1 <\/strong>\u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 <strong>\u03b5\u03be\u03ae\u03bd\u03c4\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (60%)<\/strong>.<\/p>\n<p><strong>\u0397 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 <\/strong>\u03b3\u03b9\u03b1 \u03c5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c0\u03b5\u03c1\u03af\u03b8\u03b1\u03bb\u03c8\u03b7 \u03ba\u03b1\u03b9 \u03c6\u03cc\u03c1\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03b5\u03bd\u03ce \u03b1\u03c0\u03b1\u03bb\u03bb\u03ac\u03c3\u03c3\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03ba\u03ac\u03b8\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03ae \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac. <strong>\u0397 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ac <\/strong>\u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03b7 \u03c4\u03b7\u03c2 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1\u03c2 \u03bb\u03cd\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03b1\u03bb\u03bb\u03b7\u03bb\u03b9\u03ba\u03ae\u03c2 \u03c3\u03c7\u03ad\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b1\u03c1\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf <strong>\u03c3\u03b5 40 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u039c\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7<\/strong><\/p>\n<p>\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 20 \u03c4\u03bf\u03c5 \u03bd.4997\/2022<strong> \u03bc\u03b5\u03c4\u03b1\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03c0\u03cc 01\/01\/2023 \u03c4\u03b1 \u03cc\u03c1\u03b9\u03b1 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03c3\u03b5\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae 25\u03b5\u03c4\u03af\u03b1 \u03c4\u03bf 2010, 2011, 2012 \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1 55\/60 (\u03b3\u03c5\u03bd\u03b1\u03af\u03ba\u03b5\u03c2\/\u03ac\u03bd\u03b4\u03c1\u03b5\u03c2), 56 \u03ba\u03b1\u03b9 58 \u03ad\u03c4\u03b7 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1 \u03b3\u03b9\u03b1 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2. \u0395\u03ac\u03bd \u03b4\u03b5\u03bd \u03b5\u03af\u03c7\u03b1\u03bd \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 31\/12\/2022 \u03c4\u03b1 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b1 \u03b1\u03c5\u03c4\u03ac \u03cc\u03c1\u03b9\u03b1 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2,<\/strong> <strong>\u03c4\u03cc\u03c4\u03b5 \u03c4\u03bf \u03b3\u03b5\u03bd\u03b9\u03ba\u03cc \u03cc\u03c1\u03b9\u03bf \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9, \u03c0\u03bb\u03ad\u03bf\u03bd, \u03c3\u03c4\u03bf 62<sup>\u03bf<\/sup> \u03ad\u03c4\u03bf\u03c2. \u0397 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03c4\u03c9\u03bd \u03bf\u03c1\u03af\u03c9\u03bd \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf\u03c5\u03c2 \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 7 \u03ad\u03c4\u03b7<\/strong>.<\/p>\n<p><strong>\u039f\u03b9 \u03ad\u03c7\u03bf\u03bd\u03c4\u03b5\u03c2, \u03cc\u03bc\u03c9\u03c2, \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2<\/strong> <strong>(\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03cc\u03c1\u03b9\u03bf \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2),<\/strong> \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03b1, <strong>\u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 31\/12\/2022 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b1\u03c3\u03ba\u03ae\u03c3\u03bf\u03c5\u03bd \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03ac \u03c4\u03bf\u03c5\u03c2 \u03bf\u03c0\u03bf\u03c4\u03b5\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5.<\/strong><\/p>\n<p><strong>\u038c\u03c3\u03bf\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b7\u03b8\u03bf\u03cd\u03bd \u03bc\u03b5 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c0\u03bf\u03b9\u03bd\u03ae 6% \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03ad\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ac \u03cc\u03c1\u03b9\u03b1 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2, <\/strong>\u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 2 \u03c4\u03bf\u03c5 \u03bd.4336\/2015.<strong> \u0397 \u03c0\u03bf\u03b9\u03bd\u03ae \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03b7\u03c2 \u0395\u03b8\u03bd\u03b9\u03ba\u03ae\u03c2 \u03a3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03ba\u03b1\u03b9 \u03cc\u03c7\u03b9 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03bc\u03b5 \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03c4\u03bf 30% \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b5\u03af \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b1\u03c5\u03c4\u03cc. \u0397 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0395\u03b8\u03bd\u03b9\u03ba\u03ae\u03c2 \u03a3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c8\u03b5\u03b9 \u03b8\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c6\u2019 \u03cc\u03c1\u03bf\u03c5 \u03b6\u03c9\u03ae\u03c2.<\/strong><\/p>\n<p>\u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, <strong>\u03c4\u03bf \u03af\u03b4\u03b9\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03bc\u03b5\u03af\u03c9\u03c3\u03b7\u03c2 (\u03ad\u03c9\u03c2 30%) \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03b1\u03c0\u03cc \u03c4\u03bf \u0395\u03bd\u03b9\u03b1\u03af\u03bf \u03a4\u03b1\u03bc\u03b5\u03af\u03bf \u0395\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae\u03c2 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 <\/strong>&amp; <strong>\u0395\u03c6\u03ac\u03c0\u03b1\u03be \u03a0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd (\u0395\u03a4\u0395\u0391\u0395\u03a0 &#8211; <\/strong><strong>\u03c0\u03c1\u03ce\u03b7\u03bd \u03a4\u0395\u0391\u0394\u03a5)<\/strong> \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03ad\u03c4\u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 <strong>\u03ad\u03c9\u03c2 31-12-2014<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0395\u03c6\u03ac\u03c0\u03b1\u03be \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae<\/strong><\/p>\n<p>\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 35 \u03c4\u03bf\u03c5 \u03bd.4387\/2016, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03b8\u03b7\u03ba\u03b5 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 31 \u03c4\u03bf\u03c5 \u03bd.4670\/2020, <strong>\u03bf \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 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\u03b1\u03bd\u03af\u03ba\u03b1\u03bd\u03bf\/\u03b7 \u03c3\u03cd\u03b6\u03c5\u03b3\u03bf, \u03c0\u03bf\u03c5 \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b1\u03bd 25\u03b5\u03c4\u03af\u03b1 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 18-08-2015<\/strong>, <strong>\u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b7\u03b8\u03bf\u03cd\u03bd \u03bc\u03b5 \u03c4\u03b7 \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 50<sup>\u03bf\u03c5 <\/sup>\u03ad\u03c4\u03bf\u03c5\u03c2,<\/strong> \u03cc\u03c0\u03bf\u03c4\u03b5 \u03b1\u03c5\u03c4\u03cc \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03b8\u03b5\u03af. \u0397 \u03b4\u03b9\u03b1\u03c0\u03af\u03c3\u03c4\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b1\u03bd\u03b9\u03ba\u03b1\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0391\u03bd\u03c9\u03c4\u03ac\u03c4\u03b7 \u03a5\u03b3\u03b5\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u03a3\u03c4\u03c1\u03b1\u03c4\u03bf\u03cd (\u0391.\u03a3.\u03a5.\u0395.), \u03cc\u03c0\u03c9\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03bd.3865\/2010. \u038c\u03c3\u03bf\u03b9, \u03cc\u03bc\u03c9\u03c2, \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03b9 \u03c4\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03c3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b1\u03bd \u03c4\u03b7\u03bd 25\u03b5\u03c4\u03af\u03b1 <strong>\u03b1\u03c0\u03cc 19-08-2015 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03b1\u03c5\u03c4\u03cc \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b5\u03af\u03c4\u03b1\u03b9<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/syllogosellialexiou.gr\/wp-content\/uploads\/2026\/02\/\u03a3\u03c5\u03bd\u03bf\u03c0\u03c4\u03b9\u03ba\u03cc\u03c2-\u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc\u03c2-\u03bf\u03b4\u03b7\u03b3\u03cc\u03c2.doc.pdf\">\u03a3\u03c5\u03bd\u03bf\u03c0\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2.doc<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>\u03a3\u03c5\u03bd\u03bf\u03c0\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 &nbsp; \u0391\u03af\u03c4\u03b7\u03c3\u03b7 \u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u0391\u03af\u03c4\u03b7\u03c3\u03b7 \u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03cc\u03bd\u03b9\u03bc\u03bf\u03c5 \u03b5\u03ba\u03c0\u03b1\u03b9\u03b4\u03b5\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03c9\u03c4\u03bf\u03b2\u03ac\u03b8\u03bc\u03b9\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03c5\u03c4\u03b5\u03c1\u03bf\u03b2\u03ac\u03b8\u03bc\u03b9\u03b1\u03c2 \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 1\u03b7\u03c2 \u03a6\u03b5\u03b2\u03c1\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03c1\u03ce\u03c4\u03b7 \u03b5\u03c1\u03b3\u03ac\u03c3\u03b9\u03bc\u03b7 <a class=\"mh-excerpt-more\" href=\"https:\/\/syllogosellialexiou.gr\/index.php\/2026\/02\/01\/enimerosi-airetou-pyspe-g-athinas-disy-synoptikos-syntaksiodotikos-odigos\/\" title=\"\u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u0391\u03b9\u03c1\u03b5\u03c4\u03bf\u03cd \u03a0\u03a5\u03a3\u03a0\u0395 \u0393 \u0391\u03b8\u03ae\u03bd\u03b1\u03c2 \u0394\u0397\u03a3\u03a5: &#8216;\u03a3\u03c5\u03bd\u03bf\u03c0\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2&#8217;\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":150,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":16,"footnotes":""},"categories":[4],"tags":[21],"class_list":["post-2868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-paratakseis","tag-dhsy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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