{"id":9030,"date":"2026-03-06T17:16:53","date_gmt":"2026-03-06T17:16:53","guid":{"rendered":"https:\/\/i-tomi.gr\/wordpress\/?p=9030"},"modified":"2026-03-06T17:17:58","modified_gmt":"2026-03-06T17:17:58","slug":"9030-2","status":"publish","type":"post","link":"https:\/\/i-tomi.gr\/wordpress\/9030-2","title":{"rendered":"\u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c3\u03c4\u03bf \u0395\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03cc \u039d\u03b1\u03c5\u03c4\u03b9\u03ba\u03cc"},"content":{"rendered":"<p>\u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03c3\u03c4\u03b7\u03bd \u0395\u03c6\u03b7\u03bc\u03b5\u03c1\u03af\u03b4\u03b1 \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 \u03b7 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03ae \u0391\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03bf\u03bd 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\u03a0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03b9\u03ba\u03ae\u03c2 (2\u03bf \u03ba\u03b1\u03b9 4\u03bf), \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03cc\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c4\u03bf \u03c3\u03c7\u03bf\u03bb\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2025-2026.<br \/>\n\u03b1\u03b2) \u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 0,10 \u03a7 60 = 6% \u03b1\u03c0\u03cc \u03ba\u03b1\u03c4\u03cc\u03c7\u03bf\u03c5\u03c2 \u0392\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7\u03c2 \u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b1\u03bd\u03b5\u03bb\u03bb\u03b1\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03be\u03b5\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03b4\u03cd\u03bf \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03c9\u03bd \u03b5\u03c4\u03ce\u03bd 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\u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03cd \u03b5\u03b9\u03c3\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd, \u03c0\u03c1\u03bf\u03b5\u03c1\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03b1\u03c0\u03cc \u03b7\u03bc\u03b5\u03c1\u03ae\u03c3\u03b9\u03b1 \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u039b\u03cd\u03ba\u03b5\u03b9\u03b1 (\u0395\u03a0\u0391.\u039b.) \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c4\u03bf\u03bc\u03ad\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1:<br \/>\n\u03b2\u03b1) \u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 0,90 \u03a7 40 = 36% \u03b1\u03c0\u03cc \u03b7\u03bc\u03b5\u03c1\u03ae\u03c3\u03b9\u03b1 \u0395\u03a0\u0391.\u039b. \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c4\u03bf\u03bc\u03ad\u03c9\u03bd, \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03cc\u03c1\u03bf\u03c5\u03c2, \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2, \u03b5\u03be\u03b5\u03c4\u03b1\u03c3\u03c4\u03ad\u03b1 \u03cd\u03bb\u03b7 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c4\u03bf \u03c3\u03c7\u03bf\u03bb\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2025-2026.<br \/>\n\u03b2\u03b2) \u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 0,10 \u03a7 40 = 4% \u03b1\u03c0\u03cc \u03ba\u03b1\u03c4\u03cc\u03c7\u03bf\u03c5\u03c2 \u0392\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7\u03c2 \u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b1\u03bd\u03b5\u03bb\u03bb\u03b1\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03be\u03b5\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03b4\u03cd\u03bf \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03c9\u03bd \u03b5\u03c4\u03ce\u03bd \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03ad\u03b1 \u03b5\u03be\u03ad\u03c4\u03b1\u03c3\u03b7.<br \/>\n\u03b2\u03b3) \u0395\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03c9\u03bd \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd, \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 1% \u03b8\u03b1 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c5\u03c0\u03bf\u03c8\u03ae\u03c6\u03b9\u03bf\u03c5\u03c2 \u03b5\u03c3\u03c0\u03b5\u03c1\u03b9\u03bd\u03ce\u03bd \u0395\u03a0\u0391.\u039b. \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ac\u03c3\u03c7\u03b5\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b1\u03bd\u03b5\u03bb\u03bb\u03b1\u03b4\u03b9\u03ba\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c7\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2 2025-2026.<\/p>\n<h4>2. \u0395\u0399\u0394\u0399\u039a\u0395\u03a3 \u039a\u0391\u03a4\u0397\u0393\u039f\u03a1\u0399\u0395\u03a3<\/h4>\n<p>\u039a\u03b1\u03b8\u2019 \u03c5\u03c0\u03ad\u03c1\u03b2\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03cd \u03b5\u03b9\u03c3\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd \u03c3\u03c0\u03bf\u03c5\u03b4\u03b1\u03c3\u03c4\u03ce\u03bd\/-\u03c3\u03c4\u03c1\u03b9\u03ce\u03bd \u03c3\u03c4\u03b9\u03c2 \u0391.\u0395.\u039d., \u03b5\u03b9\u03c3\u03ac- \u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ce\u03c2, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5\u03c2 \u03c3\u03b5\u03b9\u03c1\u03ac \u03b5\u03c0\u03b9\u03c4\u03c5\u03c7\u03af\u03b1\u03c2, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c3\u03c5\u03b3\u03ba\u03b5\u03bd\u03c4\u03c1\u03ce\u03bd\u03bf\u03c5\u03bd \u03c4\u03b7 \u03b2\u03b1\u03b8\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b2\u03ac\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c4\u03c5\u03c7\u03af\u03b1\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2:<br \/>\n\u03b1) \u039c\u03ad\u03c7\u03c1\u03b9 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03b4\u03ad\u03ba\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (10%) \u03c5\u03c0\u03bf\u03c8\u03ae\u03c6\u03b9\u03c9\u03bd \u03b5\u03ba \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03ae \u03b1\u03b4\u03b5\u03bb\u03c6\u03ce\u03bd \u03b1\u03bd\u03b1\u03c0\u03ae\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b8\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u03c0\u03bf\u03bb\u03ad\u03bc\u03bf\u03c5 \u03ba\u03b1\u03b9 \u0395\u03b8\u03bd\u03b9\u03ba\u03ae\u03c2 \u0391\u03bd\u03c4\u03af\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2, \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03ae \u03b1\u03b4\u03b5\u03bb\u03c6\u03ce\u03bd \u03b1\u03bd\u03b1\u03c0\u03ae\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b8\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03b9\u03c1\u03b7\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5 \u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c8\u03b7\u03c6\u03af\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bf\u03bb\u03cd\u03c4\u03b5\u03ba\u03bd\u03bf\u03b9, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 1 \u03c4\u03bf\u03c5 \u03bd. 1910\/1944 (\u0391\u2019 229), \u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03c4\u03b1- \u03c3\u03c4\u03ac\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 6 \u03c4\u03bf\u03c5 \u03bd. 3454\/2006 (\u0391\u2019 75), \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c8\u03b7\u03c6\u03af\u03c9\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03c4\u03c9\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c0\u03bf\u03bb\u03c5\u03c4\u03ad\u03ba\u03bd\u03c9\u03bd. \u0397 \u03c0\u03bf\u03bb\u03c5\u03c4\u03b5\u03ba\u03bd\u03b9\u03ba\u03ae \u03b9\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b9\u03c3\u03bf\u03b2\u03af\u03c9\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03bf\u03c1\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 3 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 6 \u03c4\u03bf\u03c5 \u03bd. 3454\/2006 (\u0391\u2019 75).<br \/>\n\u03b2) \u039c\u03ad\u03c7\u03c1\u03b9 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03c4\u03c1\u03af\u03b1 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (3%) \u03c5\u03c0\u03bf\u03c8\u03ae\u03c6\u03b9\u03c9\u03bd \u03b3\u03bf\u03bd\u03ad\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd 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