{"id":12239,"date":"2017-09-15T09:30:19","date_gmt":"2017-09-15T06:30:19","guid":{"rendered":"https:\/\/www.sfirixtra.gr\/?p=12239"},"modified":"2017-09-15T07:07:33","modified_gmt":"2017-09-15T04:07:33","slug":"orio-apallagis-fpa","status":"publish","type":"post","link":"https:\/\/www.sfirixtra.gr\/?p=12239","title":{"rendered":"\u038c\u03c1\u03b9\u03bf \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03a6.\u03a0.\u0391."},"content":{"rendered":"<p><span style=\"color: #0000ff;\">\u0394\u0395\u039b\u03a4\u0399\u039f \u03a4\u03a5\u03a0\u039f\u03a5<\/span><\/p>\n<p>\u039f \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03ae\u03c2 \u03c4\u03b7\u03c2 \u0391\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b7\u03c2 \u0391\u03c1\u03c7\u03ae\u03c2 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c3\u03cc\u03b4\u03c9\u03bd, \u0393\u03b9\u03ce\u03c1\u03b3\u03bf\u03c2 \u03a0\u03b9\u03c4\u03c3\u03b9\u03bb\u03ae\u03c2, \u03b5\u03be\u03ad\u03b4\u03c9\u03c3\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c3\u03c4\u03ac\u03b4\u03b9\u03bf \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03c6\u03b7\u03bc\u03b5\u03c1\u03af\u03b4\u03b1 \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03b5\u03c1\u03bd\u03ae\u03c3\u03b5\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03b7\u03bd <a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/21604\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">1167\/2015<\/span><\/a> \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5:<\/p>\n<p>\u2022 \u039f\u03b9 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9<br \/>\n\u2022 \u039f\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03cd\u03bd \u03b5\u03bd\u03b4\u03bf\u03ba\u03bf\u03b9\u03bd\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03b1\u03c0\u03cc \u03a6\u03a0\u0391 \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2 \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5<br \/>\n\u03bd\u03b1 \u03bc\u03b7 \u03c3\u03c4\u03b5\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03b3\u03b9\u03b1 \u03c4\u03c1\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5\u03c2, \u03b5\u03c0\u03b5\u03b9\u03b4\u03ae \u03ad\u03ba\u03b1\u03bd\u03b1\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0395\u03b9\u03b4\u03b9\u03ba\u03bf\u03cd \u0394\u03b9\u03c0\u03bb\u03bf\u03c4\u03cd\u03c0\u03bf\u03c5 \u0394\u03b5\u03bb\u03c4\u03af\u03bf\u03c5 \u0391\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 (\u0395.\u0394.\u0394.\u0391.) \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03bf\u03c5 \u03b4\u03c9\u03b4\u03b5\u03ba\u03b1\u03bc\u03ae\u03bd\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03c4\u03bf\u03c5\u03c2 \u03b5\u03af\u03c7\u03b5 \u03b5\u03b3\u03ba\u03c1\u03b9\u03b8\u03b5\u03af \u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2.<\/p>\n<p>\u0395\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd, \u03bc\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac, \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2<a href=\"https:\/\/www.taxheaven.gr\/laws\/circular\/view\/id\/22207\" target=\"_blank\" rel=\"noopener\"> <span style=\"color: #ff0000;\">1247\/2015,<\/span><\/a> \u03bd\u03b1 \u03b4\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2, \u03c0\u03bf\u03c5 \u03b5\u03ba \u03c0\u03b1\u03c1\u03b1\u03b4\u03c1\u03bf\u03bc\u03ae\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03ac\u03bd\u03b5\u03b9 \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03bd\u03ad\u03b1\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2 (14\/09\/2017) \u03c5\u03c0\u03ad\u03c1\u03b2\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b4\u03c9\u03b4\u03b5\u03ba\u03b1\u03bc\u03ae\u03bd\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b5\u03af\u03c7\u03b5 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b7\u03b8\u03b5\u03af \u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03c4\u03b7\u03c2 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2, \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bf\u03c5\u03bd \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03c7\u03bf\u03c1\u03b7\u03b3\u03b7\u03b8\u03b5\u03af \u03bd\u03ad\u03bf \u03cc\u03c1\u03b9\u03bf \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2. \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae, \u03c4\u03bf \u03cc\u03c1\u03b9\u03bf, \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b5 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7 \u03bb\u03ae\u03be\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03c9\u03b4\u03b5\u03ba\u03ac\u03bc\u03b7\u03bd\u03b7\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03bf\u03c5 \u0395.\u0394.\u0394.\u0391., \u03b1\u03c6\u03b1\u03b9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03cc \u03c4\u03b7\u03c2 \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5.<\/p>\n<p>\u0397 \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u0395.\u0394.\u0394.\u0391., \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b1\u03c5\u03c4\u03cc, \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03cc, \u03c7\u03c9\u03c1\u03af\u03c2 \u03c4\u03bf \u03a6\u03a0\u0391 \u03c4\u03c9\u03bd \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03bf\u03ba\u03bf\u03b9\u03bd\u03bf\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b4\u03c9\u03b4\u03b5\u03ba\u03b1\u03bc\u03ae\u03bd\u03bf\u03c5, \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03ae\u03b8\u03b7\u03ba\u03b5 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03ad\u03c1\u03b2\u03b1\u03c3\u03b7\u03c2.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.taxheaven.gr\/news\/news\/view\/id\/36774\" target=\"_blank\" rel=\"noopener\">\u03a0\u03b7\u03b3\u03ae: Taxheaven<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0394\u0395\u039b\u03a4\u0399\u039f \u03a4\u03a5\u03a0\u039f\u03a5 \u039f \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03ae\u03c2 \u03c4\u03b7\u03c2 \u0391\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b7\u03c2 \u0391\u03c1\u03c7\u03ae\u03c2 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c3\u03cc\u03b4\u03c9\u03bd, \u0393\u03b9\u03ce\u03c1\u03b3\u03bf\u03c2 \u03a0\u03b9\u03c4\u03c3\u03b9\u03bb\u03ae\u03c2, \u03b5\u03be\u03ad\u03b4\u03c9\u03c3\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c3\u03c4\u03ac\u03b4\u03b9\u03bf \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03c6\u03b7\u03bc\u03b5\u03c1\u03af\u03b4\u03b1 \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03b5\u03c1\u03bd\u03ae\u03c3\u03b5\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03b7\u03bd 1167\/2015 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7, \u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5: \u2022 \u039f\u03b9 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u2022 \u039f\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03cd\u03bd \u03b5\u03bd\u03b4\u03bf\u03ba\u03bf\u03b9\u03bd\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03b1\u03c0\u03cc \u03a6\u03a0\u0391 \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2 \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03bd\u03b1 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":12240,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":[],"jnews_primary_category":[],"jnews_social_meta":[],"jnews_override_counter":[],"footnotes":""},"categories":[267],"tags":[],"class_list":["post-12239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxis"],"_links":{"self":[{"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=\/wp\/v2\/posts\/12239","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12239"}],"version-history":[{"count":0,"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=\/wp\/v2\/posts\/12239\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=\/wp\/v2\/media\/12240"}],"wp:attachment":[{"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sfirixtra.gr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}