{"id":12241,"date":"2024-03-14T11:53:01","date_gmt":"2024-03-14T09:53:01","guid":{"rendered":"https:\/\/www.efeteio-peir.gr\/?p=12241"},"modified":"2024-03-14T11:53:01","modified_gmt":"2024-03-14T09:53:01","slug":"%ce%b1%cf%81%ce%b9%ce%b8%ce%bc%cf%8c%cf%82-%ce%b1%cf%80%cf%8c%cf%86%ce%b1%cf%83%ce%b7%cf%82-63-2024","status":"publish","type":"post","link":"https:\/\/www.efeteio-peir.gr\/?p=12241","title":{"rendered":"\u0391\u03c1\u03b9\u03b8\u03bc\u03cc\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2    63 \/2024"},"content":{"rendered":"<div class='printomatic pom-small-black ' id='id7424'  data-print_target='article'><\/div>\n<p><strong>\u0395\u03a6\u0395\u03a4\u0395\u0399\u039f \u03a0\u0395\u0399\u03a1\u0391\u0399\u03a9\u03a3<\/strong><\/p>\n<p><strong>\u03a4\u0391\u039a\u03a4\u0399\u039a\u0397 \u0394\u0399\u0391\u0394\u0399\u039a\u0391\u03a3\u0399\u0391 <\/strong><\/p>\n<p><strong>4<sup>\u03bf<\/sup> \u03c4\u03bc\u03ae\u03bc\u03b1<\/strong><\/p>\n<p style=\"text-align: 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\u0394\u03bd\u03b7 90, 1514, \u0395\u03c6\u0398\u03b5\u03c3. \u039c\u03c0\u03c1\u03af\u03bd\u03b9\u03b1\u03c2 \u0391\u03bd\u03b1\u03b3\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7 979, \u00a7 429, \u0393\u03ad\u03c3\u03b9\u03bf\u03c5 \u03a6\u03b1\u03bb\u03c4\u03c3\u03ae \u0394\u03af\u03ba\u03b1\u03b9\u03bf \u0391\u03bd\u03b1\u03b3\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u0395\u03ba\u03c4\u03b5\u03bb\u03ad\u03c3\u03b5\u03c9\u03c2 1998, \u03c4\u03cc\u03bc\u03bf\u03c2 \u0399 \u03c3\u03b5\u03bb. 468 \u03c5\u03c0.11, \u039c\u03ac\u03b6\u03b7\u03c2 \u03c3\u03b5 \u039a\u03bf\u03bd\u03b4\u03cd\u03bb\u03b7\/\u039a\u03b5\u03c1\u03b1\u03bc\u03ad\u03b1\/\u039d\u03af\u03ba\u03b1, \u039a\u03a0\u03bf\u03bb\u0394\u00b2,\u00a0 \u03ac\u03c1\u03b8\u03c1\u03bf 932 \u03b1\u03c1.4).\u00a0 \u0391\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b1 \u03b4\u03b5\u03bd \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03c5 \u03ad\u03b3\u03b9\u03bd\u03b1\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c3\u03c5\u03bc\u03c6\u03ad\u03c1\u03bf\u03bd \u03b5\u03af\u03c4\u03b5 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c3\u03c0\u03b5\u03cd\u03b4\u03bf\u03bd\u03c4o\u03c2, \u03b5\u03af\u03c4\u03b5 \u03c4\u03c9\u03bd \u03b1\u03bd\u03b1\u03b3\u03b3\u03b5\u03bb\u03b8\u03ad\u03bd\u03c4\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03c4\u03ce\u03bd (\u0391\u03a0\u00a0 300\/2013 \u039d\u03bf\u0392 2013.1577, \u0391\u03a0 60\/2011 \u0394\u03bd\u03b7 2011.772, \u0391\u03a0 1359\/1998 \u0394\u03bd\u03b7 40.307, \u0391\u03a0 1783\/1998 \u0394 30.1169). \u039c\u03b5 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c3\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03bd \u03c4\u03bf 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\u03b4\u03b1\u03c0\u03ac\u03bd\u03b7 \u03b1\u03c5\u03c4\u03ce\u03bd\u00a0 \u03b4\u03b5\u03bd \u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bb\u03b5\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03b1\u03c3\u03bc\u03b1 (\u0391\u03a0 840\/2008 \u03a4\u039d\u03a0 \u039d\u039f\u039c\u039f\u03a3, \u0395\u03c6\u03a0\u03b5\u03b9\u03c1 531\/2021, \u0395\u03c6\u03a0\u03b5\u03b9\u03c1 208\/2018, \u03c3\u03b5 <a href=\"https:\/\/www.efeteio-peir.gr\/\">https:\/\/www.efeteio-peir.gr\/<\/a>, \u0395\u03c6\u0391\u03b8 783\/2014, \u00a0\u0395\u03c6\u0391\u03b9\u03b3 75\/2019, \u0395\u03c6\u03a0\u03b1\u03c4\u03c1 723\/2006 \u03a4\u039d\u03a0 \u039d\u039f\u039c\u039f\u03a3).<\/p>\n<p>\u0391\u03c0\u03cc \u03c4\u03b1 \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03b1 \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03c0\u03b9\u03ba\u03b1\u03bb\u03ad\u03c3\u03c4\u03b7\u03ba\u03b5 \u03ba\u03b1\u03b9 \u00a0\u03c4\u03bf \u03b5\u03ba\u03ba\u03b1\u03bb\u03bf\u03cd\u03bd \u03b1\u03c0\u03bf\u03b4\u03b5\u03b9\u03ba\u03bd\u03cd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c0\u03b5\u03c1\u03b9\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ac: \u00a0M\u03b5 \u03c4\u03bf \u03c5\u03c0&#8217; \u03b1\u03c1\u03b9\u03b8. \u2026..\/2005 \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03bb\u03b5\u03b9\u03c3\u03c4\u03b7\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b5\u03ba\u03b4\u03cc\u03b8\u03b7\u03ba\u03b5 \u03c3\u03b5 \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c5\u03c0&#8217;\u03b1\u03c1\u03b9\u03b8. \u2026.\/2005 \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03b7\u03c2 \u03b5\u03bd\u03c4\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u00a0\u03c4\u03c9\u03bd \u03ba\u03b1\u03b8\u2019 \u03ce\u03bd \u03ba\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc 22.12.2004 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c7\u03b5\u03c4\u03ae\u03c1\u03b9\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c4\u03b1\u03b3\u03ae\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 \u039d. 4332\/1229 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc 14.8.1999 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03bf\u03c1\u03b5\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b5\u03b3\u03c7\u03ce\u03c1\u03b9\u03bf FACTORING, \u03b5\u03ba\u03c0\u03bb\u03b5\u03b9\u03c3\u03c4\u03b7\u03c1\u03b9\u03ac\u03c3\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0&#8217; \u03b1\u03c1\u03b9\u03b8. 1808\/8.6.2005 \u03ad\u03ba\u03b8\u03b5\u03c3\u03b7 \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03bb\u03b5\u03b9\u03c3\u03c4\u03b7\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u03a3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u0391\u03b8\u03b7\u03bd\u03ce\u03bd, \u0393\u03b5\u03c9\u03c1\u03b3\u03af\u03bf\u03c5 \u039a\u03c9\u03bd\u03c3\u03c4\u03b1\u03bd\u03c4\u03b9\u03bd\u03af\u03b4\u03b7: \u03b1) \u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c4\u03bf\u03c5 \u00a01\/4 \u03b5\u03be&#8217; \u03b1\u03b4\u03b9\u03b1\u03b9\u03c1\u03ad\u03c4\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 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\u03b9\u03c3\u03c7\u03c5\u03c1\u03af\u03c3\u03c4\u03b7\u03ba\u03b5 \u03cc\u03c4\u03b9 \u03b5\u03c3\u03c6\u03b1\u03bb\u03bc\u03ad\u03bd\u03b1 \u03bf \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b5\u03b9\u03c3\u03c4\u03b7\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2 \u03b1\u03c6\u03b1\u03af\u03c1\u03b5\u03c3\u03b5 i) \u03c0\u03bf\u03c3\u03cc 720,50 \u20ac \u03b3\u03b9\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1, \u03c4\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd\u00a0 (\u03ba\u03bf\u03bd\u03b4\u03cd\u03bb\u03b9\u03bf \u03c4\u03bf\u03c5 \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03ba\u03b1\u03c4\u03ac\u03c4\u03b1\u03be\u03b7\u03c2 2.2.2.), \u03b5\u03bd\u03ce \u03ad\u03c0\u03c1\u03b5\u03c0\u03b5 \u03bd\u03b1 \u03b1\u03c6\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03b9\u03c4\u03af\u03b1 \u03b1\u03c5\u03c4\u03ae \u03bc\u03cc\u03bd\u03bf \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 143 \u20ac (720,50 -143), \u03b3\u03b9\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03af\u03bd\u03b1\u03ba\u03b1, \u03ba\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd ii) \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 180 \u20ac\u00a0 \u03b3\u03b9\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03c2 \u03c0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u03bf\u03c6\u03b5\u03b9\u03bb\u03ad\u03c4\u03b7 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b3\u03b3\u03b5\u03bb\u03b8\u03ad\u03bd\u03c4\u03b5\u03c2 \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03c4\u03ad\u03c2 (\u03ba\u03bf\u03bd\u03b4\u03cd\u03bb\u03b9\u03bf 2.2.3.2) \u03ba\u03b1\u03b9 \u03b6\u03ae\u03c4\u03b7\u03c3\u03b5 \u03c4\u03b7\u03bd \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u00a0\u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 757 \u20ac (577 + 180), \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b3\u03b5\u03af \u03c3\u2019\u03b1\u03c5\u03c4\u03cc \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u00a0\u03c4\u03bf \u03b1\u03bd\u03b1\u03ba\u03cc\u03c0\u03c4\u03bf\u03bd \u03c3\u03c5\u03bc\u03bc\u03ad\u03c4\u03c1\u03c9\u03c2 \u03b4\u03b9\u03ac \u03c4\u03c9\u03bd \u03ac\u03bd\u03c9 \u0394\u039f\u03a5.\u00a0 \u03a4\u03bf \u03c0\u03c1\u03c9\u03c4\u03bf\u03b2\u03ac\u03b8\u03bc\u03b9\u03bf \u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b1\u03c0\u03ad\u03c1\u03c1\u03b9\u03c8\u03b5 \u03c4\u03bf\u03bd \u03ac\u03bd\u03c9 \u03bb\u03cc\u03b3\u03bf \u03b1\u03bd\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2, \u03c3\u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03cc \u03c4\u03bf\u03c5.\u00a0 \u0389\u03b4\u03b7 \u03c4\u03bf \u03b5\u03ba\u03ba\u03b1\u03bb\u03bf\u03cd\u03bd \u03c0\u03b1\u03c1\u03b1\u03c0\u03bf\u03bd\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ad\u03c6\u03b5\u03c3\u03ae \u03c4\u03bf\u03c5, \u03cc\u03c0\u03c9\u03c2 \u03b5\u03ba\u03c4\u03b9\u03bc\u03ac\u03c4\u03b1\u03b9, \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03c1\u03c1\u03b9\u03c8\u03b7 \u03bc\u03cc\u03bd\u03bf \u03c4\u03bf\u03c5 i) \u03ba\u03bf\u03bd\u03b4\u03c5\u03bb\u03af\u03bf\u03c5\u00a0 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 (\u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03c2 \u03b1\u03c5\u03c4\u03cc \u03b5\u03c3\u03c6\u03b1\u03bb\u03bc\u03ad\u03bd\u03b1 750 \u20ac, \u03cc\u03c0\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03ba\u03ba\u03b1\u03bb\u03bf\u03c5\u03bc\u03ad\u03bd\u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7). \u00a0\u039f \u03bb\u03cc\u03b3\u03bf\u03c2 \u03b1\u03c5\u03c4\u03cc\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b2\u03ac\u03c3\u03b9\u03bc\u03bf\u03c2. \u0393\u03b9\u03b1 \u03c4\u03b7\u00a0 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03ba\u03b1\u03c4\u03ac\u03c4\u03b1\u03be\u03b7\u03c2\u00a0 (\u03ac\u03c1\u03b8\u03c1\u03bf 2 \u03c0\u03b5\u03c1. \u03b2 \u03ae\u03c2 \u03bc\u03b5 \u03b1\u03c1.\u00a0 \u03a5\u0391 40330\/18-4-2005 \u03c0\u03bf\u03c5 \u03af\u03c3\u03c7\u03c5\u03b5 \u03ba\u03b1\u03c4\u03ac\u00a0 \u03c4\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b4\u03b9\u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b5\u03b9\u03c3\u03c4\u03b7\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd\u2019) \u03b7 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5, \u03c9\u03c2 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b5\u03b9\u03c3\u03c4\u03b7\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03bf\u03c5\u00a0 \u03b1\u03bd\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 55 \u20ac + 4 \u03a7 19 \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b1 \u03c6\u03cd\u03bb\u03bb\u03b1 = 143 \u20ac, \u00a0\u03b5\u03bd\u03ce \u03c3\u03c4\u03b1\u00a0 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03ba\u03c4\u03b5\u03bb\u03ad\u03c3\u03b5\u03c9\u03c2 \u03b4\u03b5\u03bd \u03c3\u03c5\u03b3\u03ba\u03b1\u03c4\u03b1\u03bb\u03ad\u03b3\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c0\u03bf\u03c3\u03cc \u00a0\u03b3\u03b9\u03b1 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd, \u03b4\u03b9\u03cc\u03c4\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b1 \u03cc\u03c3\u03b1\u00a0 \u03c0\u03c1\u03bf\u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b8\u03b7\u03ba\u03b1\u03bd \u03b4\u03b5\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc\u00a0 \u03c4\u03bf \u03bd\u03cc\u03bc\u03bf \u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ce\u03bd, \u03c0\u03b1\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03b7 \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03b7 \u03c0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03c4\u03ad\u03c2. \u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b5\u03c3\u03c6\u03b1\u03bb\u03bc\u03ad\u03bd\u03b1 \u00a0\u03bf \u03b5\u03c6\u03b5\u03c3\u03af\u03b2\u03bb\u03b7\u03c4\u03bf\u03c2\u00a0 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf\u03c2 \u03c4\u03c9\u03bd \u03ba\u03b1\u03b8\u0384\u03ce\u03bd \u03c0\u03c1\u03bf\u03b1\u03c6\u03b1\u03af\u03c1\u03b5\u03c3\u03b5 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03b9\u03c4\u03af\u03b1 \u03b1\u03c5\u03c4\u03ae 720,50 \u20ac \u2013 143 = 577 \u20ac (\u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03b6\u03b7\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03ba\u03bf\u03c0\u03ae, \u03b5\u03bd\u03ce \u03bf\u03c1\u03b8\u03cc \u03b5\u03af\u03bd\u03b1\u03b9 577,50 \u20ac), \u03a3\u03c5\u03bd\u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03b4\u03b5\u03ba\u03c4\u03ae \u03b7 \u03ad\u03c6\u03b5\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c9\u03c2 \u03bf\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ac \u03b2\u03ac\u03c3\u03b9\u03bc\u03b7, \u03bd\u03b1 \u03b5\u03be\u03b1\u03c6\u03b1\u03bd\u03b9\u03c3\u03c4\u03b5\u03af \u03b7 \u03b5\u03ba\u03ba\u03b1\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03bd (\u03b1) \u03bb\u03cc\u03b3\u03bf \u03b1\u03bd\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c4\u03bf\u00a0 \u03bc\u03b5 \u03c3\u03c4\u03bf\u03b9\u03c7. i) \u03ba\u03bf\u03bd\u03b4\u03cd\u03bb\u03b9\u03bf \u03b1\u03c5\u03c4\u03bf\u03cd, \u00a0\u03bd\u03b1 \u03b4\u03b9\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03b8\u03b5\u03af \u03b7 \u03c5\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u03c0\u03b1\u03c1\u03cc\u03bd \u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03b5\u03bd \u03bc\u03ad\u03c1\u03b5\u03b9 \u03b4\u03b5\u03ba\u03c4\u03cc\u03c2 \u03bf (\u03b1) 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\u03bf\u03c5\u03c3\u03af\u03b1\u03bd \u03c4\u03b7\u03bd \u03ad\u03c6\u03b5\u03c3\u03b7.<\/p>\n<p>\u0395\u039e\u0391\u03a6\u0391\u039d\u0399\u0396\u0395\u0399 \u03c4\u03b7\u03bd \u03b5\u03ba\u03ba\u03b1\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03c5\u03c0\u2019 \u03b1\u03c1. 4154\/2015 \u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u039c\u03bf\u03bd\u03bf\u03bc\u03b5\u03bb\u03bf\u03cd\u03c2 \u03a0\u03c1\u03c9\u03c4\u03bf\u03b4\u03b9\u03ba\u03b5\u03af\u03bf\u03c5 \u03a0\u03b5\u03b9\u03c1\u03b1\u03b9\u03ac, \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03bd (\u03b1) \u03bb\u03cc\u03b3\u03bf \u03b1\u03bd\u03b1\u03ba\u03bf\u03c0\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03c4\u03bf\u00a0 \u03bc\u03b5 \u03c3\u03c4\u03bf\u03b9\u03c7. i) \u03ba\u03bf\u03bd\u03b4\u03cd\u03bb\u03b9\u03bf \u03b1\u03c5\u03c4\u03bf\u03cd.<\/p>\n<p>\u039a\u03a1\u0391\u03a4\u0395\u0399 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\u03c0\u03bb\u03b5\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03b1\u03c3\u03bc\u03b1 \u03bf\u00a0 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b5\u03b9\u03c3\u03c4\u03b7\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2, \u00a0\u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c4\u03ac\u03c3\u03c3\u03b5\u03b9 \u03c3\u0384\u03b1\u03c5\u03c4\u03cc\u00a0 \u03c0\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03b1\u03ba\u03ac \u03ba\u03b1\u03b9 \u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c4\u03bf \u03b1\u03bd\u03b1\u03ba\u03cc\u03c0\u03c4\u03bf\u03bd, \u03c3\u03c5\u03bc\u03bc\u03ad\u03c4\u03c1\u03c9\u03c2 \u03b4\u03b9\u03b1 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03ca\u03c3\u03c4\u03b1\u03bc\u03ad\u03bd\u03c9\u03bd \u0394\u039f\u03a5 \u03a0\u03bb\u03bf\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u0394\u2019 \u03a0\u03b5\u03b9\u03c1\u03b1\u03b9\u03ac.<\/p>\n<p><strong>\u03a3\u03a5\u039c\u03a8\u0397\u03a6\u0399\u0396\u0395\u0399<\/strong> \u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03b4\u03af\u03ba\u03c9\u03bd \u03c4\u03c9\u03bd \u03b4\u03cd\u03bf \u03b2\u03b1\u03b8\u03bc\u03ce\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2.<\/p>\n<p><strong>\u039a\u03a1\u0399\u0398\u0397\u039a\u0395<\/strong>, \u03b1\u03c0\u03bf\u03c6\u03b1\u03c3\u03af\u03c3\u03c4\u03b7\u03ba\u03b5 \u03ba\u03b1\u03b9 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03c4\u03b7\u03ba\u03b5 \u03c3\u03b5 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b7 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1 \u03c3\u03c5\u03bd\u03b5\u03b4\u03c1\u03af\u03b1\u03c3\u03b7 \u03c3\u03c4\u03bf \u03b1\u03ba\u03c1\u03bf\u03b1\u03c4\u03ae\u03c1\u03b9\u03cc \u03c4\u03bf\u03c5 \u03c3\u03c4\u03bf\u03bd \u03a0\u03b5\u03b9\u03c1\u03b1\u03b9\u03ac, \u03c7\u03c9\u03c1\u03af\u03c2 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd 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