<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>HellasTax :: .   . 16682  2032/ /13-9-2011 7-9-2011</title> <meta http-equiv="Content-Type" content="text/html; charset=utf-8"> <style type="text/css"> <!-- .HtHeader { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 14px; font-weight: bold; } .TextBold12 { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 12px; font-weight: bold; } --> </style> <style type="text/css"> <!-- .style1 { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 12px; margin: 2px; } .style3 { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 12px; font-weight: bold; color: #FFFFFF; margin: 0px; padding: 2px; } h1 {margin-bottom:.0001pt; text-align:justify; line-height:13.9pt; page-break-after:avoid; font-size:12.0pt; font-family:Verdana, Arial, Helvetica, sans-serif; margin-left:0cm; margin-right:0cm; margin-top:0cm} h3 {margin-bottom:.0001pt; 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/* 728x90, created 12/10/08 */ google_ad_slot = "5895571604"; google_ad_width = 728; google_ad_height = 90; //--> </script> <script type="text/javascript" src="http://pagead2.googlesyndication.com/pagead/show_ads.js"> </script></td> </tr> </table> </td> <td width="5" class="style1">&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td> <table width="100%" bgcolor="#FFFFFF"> <tr> <td height="20">&nbsp;</td> </tr> <tr> <td class="style1"><!--TXT_START--><p style="text-align: justify;"><a href="http://www.hellastax.com/Docs/2011-n/16682-2011.pdf"><img style="border: 0pt none;" src="http://www.hellastax.com/Files/pdf.jpg" alt="" /></a></p> <p style="text-align: center;"><strong>&Epsilon;&Phi;&Eta;&Mu;&Epsilon;&Rho;&Iota;&Sigma; &Tau;&Eta;&Sigma; &Kappa;&Upsilon;&Beta;&Epsilon;&Rho;&Nu;&Eta;&Sigma;&Epsilon;&Omega;&Sigma;</strong><strong><br /> &Tau;&Eta;&Sigma; &Epsilon;&Lambda;&Lambda;&Eta;&Nu;&Iota;&Kappa;&Eta;&Sigma; &Delta;&Eta;&Mu;&Omicron;&Kappa;&Rho;&Alpha;&Tau;&Iota;&Alpha;&Sigma;</strong></p> <p style="text-align: center;"><strong>&Tau;&Epsilon;&Upsilon;&Chi;&Omicron;&Sigma; &Delta;&Epsilon;&Upsilon;&Tau;&Epsilon;&Rho;&Omicron;</strong><strong>&nbsp;</strong></p> <p style="text-align: center;"><strong>&Alpha;&rho;&iota;&theta;&mu;&sigmaf; &Phi;&lambda;&lambda;&omicron;&upsilon; 2032 </strong><strong>-</strong><strong> &Beta;&rsquo; 13/9/2011</strong><strong>&nbsp;</strong></p> <p style="text-align: justify;">&nbsp;</p> <p style="text-align: center;"><strong>&Pi;&Epsilon;&Rho;&Iota;&Epsilon;&Chi;&Omicron;&Mu;&Epsilon;&Nu;&Alpha;</strong></p> <p style="text-align: center;"><strong>&Alpha;&Pi;&Omicron;&Phi;&Alpha;&Sigma;&Epsilon;&Iota;&Sigma;</strong></p> <p style="text-align: justify;"><strong><span style="text-decoration: underline;">&Alpha;&rho;&iota;&theta;&mu;. 16682</span></strong></p> <p style="text-align: justify;"><strong>&Kappa;&alpha;&theta;&omicron;&rho;&iota;&sigma;&mu;&sigmaf; &epsilon;&iota;&delta;&iota;&kappa;&nu; &tau;&iota;&mu;&omicron;&lambda;&omicron;&gamma;&omega;&nu; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta;&sigmaf; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&omega;&nu; &kappa;&alpha;&iota; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;&nu; &sigma;&tau;&omicron; &epsilon;&sigma;&omega;&tau;&epsilon;&rho;&iota;&kappa; &tau;&eta;&sigmaf; &chi;&rho;&alpha;&sigmaf;.</strong></p> <p style="text-align: justify;"><strong>&nbsp;</strong></p> <p style="text-align: center;"><strong>&Omicron;&Iota; &Upsilon;&Pi;&Omicron;&Upsilon;&Rho;&Gamma;&Omicron;&Iota;</strong></p> <p style="text-align: center;"><strong>&Omicron;&Iota;&Kappa;&Omicron;&Nu;&Omicron;&Mu;&Iota;&Kappa;&Omega;&Nu; - &Epsilon;&Pi;&Iota;&Kappa;&Rho;&Alpha;&Tau;&Epsilon;&Iota;&Alpha;&Sigma;</strong></p> <p style="text-align: justify;">&nbsp;</p> <p style="text-align: justify;">&chi;&omicron;&nu;&tau;&alpha;&sigmaf; &upsilon;&pi;&psi;&eta;:</p> <p style="text-align: justify;">1. &Tau;&iota;&sigmaf; &delta;&iota;&alpha;&tau;&xi;&epsilon;&iota;&sigmaf;:</p> <p style="text-align: justify;">&alpha;) &tau;&omicron;&upsilon; &pi;.&delta;. 258/1993 &laquo;&Omicron;&rho;&gamma;&alpha;&nu;&iota;&sigma;&mu;&sigmaf; &tau;&eta;&sigmaf; &Gamma;&epsilon;&nu;&iota;&kappa;&sigmaf; &Gamma;&rho;&alpha;&mu;&mu;&alpha;&tau;&epsilon;&alpha;&sigmaf; &Tau;&pi;&omicron;&upsilon; &kappa;&alpha;&iota; &Pi;&lambda;&eta;&rho;&omicron;&phi;&omicron;&rho;&iota;&nu; &tau;&omicron;&upsilon; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&epsilon;&omicron;&upsilon; &Pi;&rho;&omicron;&epsilon;&delta;&rho;&alpha;&sigmaf; &tau;&eta;&sigmaf; &Kappa;&upsilon;&beta;&rho;&nu;&eta;&sigma;&eta;&sigmaf;&raquo; (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 112), &pi;&omega;&sigmaf; &alpha;&upsilon;&tau; &iota;&sigma;&chi;&epsilon;&iota;.</p> <p style="text-align: justify;">&beta;) &tau;&omicron;&upsilon; &pi;.&delta;. 181/1994 &laquo;&Sigma;&upsilon;&gamma;&kappa;&rho;&tau;&eta;&sigma;&eta; &tau;&eta;&sigmaf; &Gamma;&epsilon;&nu;&iota;&kappa;&sigmaf; &Gamma;&rho;&alpha;&mu;&mu;&alpha;&tau;&epsilon;&alpha;&sigmaf; &Tau;&pi;&omicron;&upsilon; &kappa;&alpha;&iota; &Pi;&lambda;&eta;&rho;&omicron;&phi;&omicron;&rho;&iota;&nu; &sigma;&epsilon; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&epsilon;&omicron; &Tau;&pi;&omicron;&upsilon; &kappa;&alpha;&iota; &Mu;&sigma;&omega;&nu; &Mu;&alpha;&zeta;&iota;&kappa;&sigmaf; &Epsilon;&nu;&eta;&mu;&rho;&omega;&sigma;&eta;&sigmaf; &kappa;&alpha;&iota; &kappa;&alpha;&theta;&omicron;&rho;&iota;&sigma;&mu;&sigmaf; &tau;&omega;&nu; &alpha;&rho;&mu;&omicron;&delta;&iota;&omicron;&tau;&tau;&omega;&nu; &tau;&omicron;&upsilon;&raquo; (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 116).</p> <p style="text-align: justify;">&gamma;) &tau;&omicron;&upsilon; &rho;&theta;&rho;&omicron;&upsilon; 2 &tau;&omicron;&upsilon; <a href="http://www.hellastax.com/HTML/2004-N/N3242.asp"><strong>&nu;. 3242/2004</strong></a> &laquo;&Rho;&upsilon;&theta;&mu;&sigma;&epsilon;&iota;&sigmaf; &gamma;&iota;&alpha; &tau;&eta;&nu; &omicron;&rho;&gamma;&nu;&omega;&sigma;&eta; &kappa;&alpha;&iota; &lambda;&epsilon;&iota;&tau;&omicron;&upsilon;&rho;&gamma;&alpha; &tau;&eta;&sigmaf; &Kappa;&upsilon;&beta;&rho;&nu;&eta;&sigma;&eta;&sigmaf;, &tau;&eta; &delta;&iota;&omicron;&iota;&kappa;&eta;&tau;&iota;&kappa; &delta;&iota;&alpha;&delta;&iota;&kappa;&alpha;&sigma;&alpha; &kappa;&alpha;&iota; &tau;&omicron;&upsilon;&sigmaf; &Omicron;&Tau;&Alpha;&raquo; (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 102), &pi;&omega;&sigmaf; &iota;&sigma;&chi;&omicron;&upsilon;&nu; &mu;&epsilon;&tau; &tau;&eta;&nu; &tau;&rho;&omicron;&pi;&omicron;&pi;&omicron;&eta;&sigma; &tau;&omicron;&upsilon;&sigmaf; &mu;&epsilon; &tau;&omicron; &pi;.&delta;. 73/2011 (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 178).</p> <p style="text-align: justify;">&delta;) &tau;&omega;&nu; &rho;&theta;&rho;&omega;&nu; 28 &pi;&alpha;&rho;. 1 &kappa;&alpha;&iota; 52 &pi;&alpha;&rho;. 1, &kappa;&alpha;&theta;&sigmaf; &kappa;&alpha;&iota; &tau;&omicron;&upsilon; &rho;&theta;&rho;&omicron;&upsilon; 90 &tau;&omicron;&upsilon; &laquo;&Kappa;&delta;&iota;&kappa;&alpha; &Nu;&omicron;&mu;&omicron;&theta;&epsilon;&sigma;&alpha;&sigmaf; &gamma;&iota;&alpha; &tau;&eta;&nu; &Kappa;&upsilon;&beta;&rho;&nu;&eta;&sigma;&eta; &kappa;&alpha;&iota; &tau;&alpha; &Kappa;&upsilon;&beta;&epsilon;&rho;&nu;&eta;&tau;&iota;&kappa; &rho;&gamma;&alpha;&nu;&alpha;&raquo;, &pi;&omicron;&upsilon; &kappa;&upsilon;&rho;&theta;&eta;&kappa;&epsilon; &mu;&epsilon; &tau;&omicron; &rho;&theta;&rho;&omicron; &pi;&rho;&tau;&omicron; &tau;&omicron;&upsilon; &pi;.&delta;. 63/2005 (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 98).</p> <p style="text-align: justify;">&epsilon;) &tau;&omicron;&upsilon; &rho;&theta;&rho;&omicron;&upsilon; 5 &tau;&omicron;&upsilon; &pi;.&delta;. 65/2011 &laquo;&Delta;&iota;&sigma;&pi;&alpha;&sigma;&eta; &tau;&omicron;&upsilon; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&epsilon;&omicron;&upsilon; &Epsilon;&sigma;&omega;&tau;&epsilon;&rho;&iota;&kappa;&nu;, &Alpha;&pi;&omicron;&kappa;&nu;&tau;&rho;&omega;&sigma;&eta;&sigmaf; &kappa;&alpha;&iota; &Eta;&lambda;&epsilon;&kappa;&tau;&rho;&omicron;&nu;&iota;&kappa;&sigmaf; &Delta;&iota;&alpha;&kappa;&upsilon;&beta;&rho;&nu;&eta;&sigma;&eta;&sigmaf; &sigma;&tau;&alpha; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&epsilon;&alpha; &alpha;) &Epsilon;&sigma;&omega;&tau;&epsilon;&rho;&iota;&kappa;&nu; &kappa;&alpha;&iota; &beta;) &Delta;&iota;&omicron;&iota;&kappa;&eta;&tau;&iota;&kappa;&sigmaf; &Mu;&epsilon;&tau;&alpha;&rho;&rho;&theta;&mu;&iota;&sigma;&eta;&sigmaf; &kappa;&alpha;&iota; &Eta;&lambda;&epsilon;&kappa;&tau;&rho;&omicron;&nu;&iota;&kappa;&sigmaf; &Delta;&iota;&alpha;&kappa;&upsilon;&beta;&rho;&nu;&eta;&sigma;&eta;&sigmaf;, &sigma;&upsilon;&gamma;&chi;&nu;&epsilon;&upsilon;&sigma;&eta; &tau;&omega;&nu; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&epsilon;&omega;&nu; &Omicron;&iota;&kappa;&omicron;&nu;&omicron;&mu;&alpha;&sigmaf;, &Alpha;&nu;&tau;&alpha;&gamma;&omega;&nu;&iota;&sigma;&tau;&iota;&kappa;&tau;&eta;&tau;&alpha;&sigmaf; &kappa;&alpha;&iota; &Nu;&alpha;&upsilon;&tau;&iota;&lambda;&alpha;&sigmaf; &kappa;&alpha;&iota; &Theta;&alpha;&lambda;&sigma;&sigma;&iota;&omega;&nu; &Upsilon;&pi;&omicron;&theta;&sigma;&epsilon;&omega;&nu;, &Nu;&sigma;&omega;&nu; &kappa;&alpha;&iota; &Alpha;&lambda;&iota;&epsilon;&alpha;&sigmaf; &sigma;&tau;&omicron; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&epsilon;&omicron; &Alpha;&nu;&pi;&tau;&upsilon;&xi;&eta;&sigmaf;, &Alpha;&nu;&tau;&alpha;&gamma;&omega;&nu;&iota;&sigma;&tau;&iota;&kappa;&tau;&eta;&tau;&alpha;&sigmaf; &kappa;&alpha;&iota; &Nu;&alpha;&upsilon;&tau;&iota;&lambda;&alpha;&sigmaf; &kappa;&alpha;&iota; &mu;&epsilon;&tau;&alpha;&phi;&omicron;&rho; &sigma;&tau;&omicron;&nu; &Pi;&rho;&omega;&theta;&upsilon;&pi;&omicron;&upsilon;&rho;&gamma; &tau;&omega;&nu; &Gamma;&epsilon;&nu;&iota;&kappa;&nu; &Gamma;&rho;&alpha;&mu;&mu;&alpha;&tau;&epsilon;&iota;&nu; &Epsilon;&nu;&eta;&mu;&rho;&omega;&sigma;&eta;&sigmaf; &kappa;&alpha;&iota; &Epsilon;&pi;&iota;&kappa;&omicron;&iota;&nu;&omega;&nu;&alpha;&sigmaf; &kappa;&alpha;&iota; &sigma;&tau;&omicron; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&epsilon;&omicron; &Pi;&alpha;&iota;&delta;&epsilon;&alpha;&sigmaf;, &Delta;&iota;&alpha; &Beta;&omicron;&upsilon; &Mu;&theta;&eta;&sigma;&eta;&sigmaf; &kappa;&alpha;&iota; &Theta;&rho;&eta;&sigma;&kappa;&epsilon;&upsilon;&mu;&tau;&omega;&nu; &tau;&eta;&sigmaf; &Gamma;&epsilon;&nu;&iota;&kappa;&sigmaf; &Gamma;&rho;&alpha;&mu;&mu;&alpha;&tau;&epsilon;&alpha;&sigmaf; &Nu;&alpha;&sigmaf; &Gamma;&epsilon;&nu;&iota;&sigmaf;&raquo; (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 147).</p> <p style="text-align: justify;">&sigma;&tau;) &tau;&omicron;&upsilon; &rho;&theta;&rho;&omicron;&upsilon; 68 &pi;&alpha;&rho;. 4 &tau;&omicron;&upsilon; &nu;. 2065/1992 &laquo;&Alpha;&nu;&alpha;&mu;&rho;&phi;&omega;&sigma;&eta; &tau;&eta;&sigmaf; &mu;&epsilon;&sigma;&eta;&sigmaf; &phi;&omicron;&rho;&omicron;&lambda;&omicron;&gamma;&alpha;&sigmaf; &kappa;&alpha;&iota; &lambda;&lambda;&epsilon;&sigmaf; &delta;&iota;&alpha;&tau;&xi;&epsilon;&iota;&sigmaf;&raquo; (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 113), &pi;&omega;&sigmaf; &alpha;&nu;&tau;&iota;&kappa;&alpha;&tau;&alpha;&sigma;&tau;&theta;&eta;&kappa;&epsilon; &alpha;&pi; &tau;&iota;&sigmaf; &delta;&iota;&alpha;&tau;&xi;&epsilon;&iota;&sigmaf; &tau;&omicron;&upsilon; &rho;&theta;&rho;&omicron;&upsilon; 15 &pi;&alpha;&rho;. 2 &epsilon;&delta;. &alpha; &tau;&omicron;&upsilon; &nu;. 2469/1997 &laquo;&Pi;&epsilon;&rho;&iota;&omicron;&rho;&iota;&sigma;&mu;&sigmaf; &kappa;&alpha;&iota; &beta;&epsilon;&lambda;&tau;&omega;&sigma;&eta; &tau;&eta;&sigmaf; &alpha;&pi;&omicron;&tau;&epsilon;&lambda;&epsilon;&sigma;&mu;&alpha;&tau;&iota;&kappa;&tau;&eta;&tau;&alpha;&sigmaf; &tau;&omega;&nu; &kappa;&rho;&alpha;&tau;&iota;&kappa;&nu; &delta;&alpha;&pi;&alpha;&nu;&nu; &kappa;&alpha;&iota; &lambda;&lambda;&epsilon;&sigmaf; &delta;&iota;&alpha;&tau;&xi;&epsilon;&iota;&sigmaf;&raquo; (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 38).</p> <p style="text-align: justify;">&zeta;) &tau;&omicron;&upsilon; &rho;&theta;&rho;&omicron;&upsilon; 13 &pi;&alpha;&rho;. 15 &tau;&omicron;&upsilon; &nu;. 2328/1995 &laquo;&Nu;&omicron;&mu;&iota;&kappa; &kappa;&alpha;&theta;&epsilon;&sigma;&tau;&sigmaf; &tau;&eta;&sigmaf; &iota;&delta;&iota;&omega;&tau;&iota;&kappa;&sigmaf; &tau;&eta;&lambda;&epsilon;&rho;&alpha;&sigma;&eta;&sigmaf; &kappa;&alpha;&iota; &tau;&eta;&sigmaf; &tau;&omicron;&pi;&iota;&kappa;&sigmaf; &rho;&alpha;&delta;&iota;&omicron;&phi;&omega;&nu;&alpha;&sigmaf;, &rho;&theta;&mu;&iota;&sigma;&eta; &theta;&epsilon;&mu;&tau;&omega;&nu; &tau;&eta;&sigmaf; &rho;&alpha;&delta;&iota;&omicron;&tau;&eta;&lambda;&epsilon;&omicron;&pi;&tau;&iota;&kappa;&sigmaf; &alpha;&gamma;&omicron;&rho;&sigmaf; &kappa;&alpha;&iota; &lambda;&lambda;&epsilon;&sigmaf; &delta;&iota;&alpha;&tau;&xi;&epsilon;&iota;&sigmaf;&raquo; (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 159), &pi;&omega;&sigmaf; &alpha;&nu;&tau;&iota;&kappa;&alpha;&tau;&alpha;&sigma;&tau;&theta;&eta;&kappa;&epsilon; &mu;&epsilon; &tau;&omicron; &rho;&theta;&rho;&omicron; 48 &pi;&alpha;&rho;. 2 &tau;&omicron;&upsilon; <a href="http://www.hellastax.com/HTML/2011-n/n3986-11.htm"><strong>&Nu;. 3986/2011</strong></a> (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 152).</p> <p style="text-align: justify;">&eta;) &tau;&eta;&sigmaf; &upsilon;&pi;&rsquo; &alpha;&rho;&iota;&theta;. 3227/30.01.2008 &kappa;&omicron;&iota;&nu;&sigmaf; &upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&iota;&kappa;&sigmaf; &alpha;&pi;&phi;&alpha;&sigma;&eta;&sigmaf; &laquo;&Kappa;&alpha;&theta;&omicron;&rho;&iota;&sigma;&mu;&sigmaf; &epsilon;&iota;&delta;&iota;&kappa;&nu; &tau;&iota;&mu;&omicron;&lambda;&omicron;&gamma;&omega;&nu; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta;&sigmaf; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&omega;&nu; &kappa;&alpha;&iota; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;&nu; &sigma;&tau;&omicron; &epsilon;&sigma;&omega;&tau;&epsilon;&rho;&iota;&kappa; &tau;&eta;&sigmaf; &chi;&rho;&alpha;&sigmaf;&raquo; (&Phi;&Epsilon;&Kappa; &Beta;&rsquo; 148).</p> <p style="text-align: justify;">&theta;) &tau;&eta;&sigmaf; &upsilon;&pi;&rsquo; &alpha;&rho;&iota;&theta;. <a href="http://www.hellastax.com/HTML/2011-n/14403-11-fek-B-1702.htm"><strong>14403/1.08.2011</strong></a> &upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&iota;&kappa;&sigmaf; &alpha;&pi;&phi;&alpha;&sigma;&eta;&sigmaf; &laquo;&Tau;&alpha;&chi;&upsilon;&delta;&rho;&omicron;&mu;&iota;&kappa; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta; &eta;&mu;&epsilon;&rho;&sigma;&iota;&omicron;&upsilon; &kappa;&alpha;&iota; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;&omicron; &Tau;&pi;&omicron;&upsilon;. &Rho;&upsilon;&theta;&mu;&sigma;&epsilon;&iota;&sigmaf; &gamma;&iota;&alpha; &tau;&eta;&nu; &epsilon;&phi;&alpha;&rho;&mu;&omicron;&gamma; &tau;&omicron;&upsilon; &rho;&theta;&rho;&omicron;&upsilon; 13 &pi;&alpha;&rho;.15 &tau;&omicron;&upsilon; &nu;. 2328/1995, &pi;&omega;&sigmaf; &alpha;&nu;&tau;&iota;&kappa;&alpha;&tau;&alpha;&sigma;&tau;&theta;&eta;&kappa;&epsilon; &mu;&epsilon; &tau;&omicron; &rho;&theta;&rho;&omicron; 48 &pi;&alpha;&rho;. 2 &tau;&omicron;&upsilon; <a href="http://www.hellastax.com/HTML/2011-n/n3986-11.htm"><strong>&nu;. 3986/2011</strong></a>&raquo; (&Phi;&Epsilon;&Kappa; &Beta;&rsquo; 1702).</p> <p style="text-align: justify;">&iota;) &tau;&eta;&sigmaf; &alpha;&pi; 16 &Alpha;&pi;&rho;&iota;&lambda;&omicron;&upsilon; 2010 &sigma;&mu;&beta;&alpha;&sigma;&eta;&sigmaf; &mu;&epsilon;&tau;&alpha;&xi; &tau;&eta;&sigmaf; &Gamma;&epsilon;&nu;&iota;&kappa;&sigmaf; &Gamma;&rho;&alpha;&mu;&mu;&alpha;&tau;&epsilon;&alpha;&sigmaf; &Epsilon;&pi;&iota;&kappa;&omicron;&iota;&nu;&omega;&nu;&alpha;&sigmaf; &ndash; &Gamma;&epsilon;&nu;&iota;&kappa;&sigmaf; &Gamma;&rho;&alpha;&mu;&mu;&alpha;&tau;&epsilon;&alpha;&sigmaf; &Epsilon;&nu;&eta;&mu;&rho;&omega;&sigma;&eta;&sigmaf; &kappa;&alpha;&iota; &tau;&omega;&nu; &Epsilon;&Lambda;.&Tau;&Alpha;. &alpha;&nu;&alpha;&phi;&omicron;&rho;&iota;&kappa; &mu;&epsilon; &tau;&eta; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta; &kappa;&alpha;&iota; &delta;&iota;&alpha;&nu;&omicron;&mu; &sigma;&tau;&omicron; &epsilon;&sigma;&omega;&tau;&epsilon;&rho;&iota;&kappa; &tau;&eta;&sigmaf; &chi;&rho;&alpha;&sigmaf; &tau;&omega;&nu; &epsilon;&nu;&tau;&pi;&omega;&nu; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&omega;&nu; &kappa;&alpha;&iota; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;&nu;.</p> <p style="text-align: justify;">&iota;&alpha;) &tau;&omicron;&upsilon; &pi;.&delta;. 63/2011 &laquo;&Delta;&iota;&omicron;&rho;&iota;&sigma;&mu;&sigmaf; &Alpha;&nu;&tau;&iota;&pi;&rho;&omicron;&delta;&rho;&omicron;&upsilon; &tau;&eta;&sigmaf; &Kappa;&upsilon;&beta;&rho;&nu;&eta;&sigma;&eta;&sigmaf;, &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&nu;, &Alpha;&nu;&alpha;&pi;&lambda;&eta;&rho;&omega;&tau;&nu; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&nu; &kappa;&alpha;&iota; &Upsilon;&phi;&upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&nu;&raquo; (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 145).</p> <p style="text-align: justify;">&iota;&beta;) &tau;&eta;&sigmaf; &upsilon;&pi;&rsquo; &alpha;&rho;&iota;&theta;. &Upsilon;350/8.07.2011 &alpha;&pi;&phi;&alpha;&sigma;&eta;&sigmaf; &tau;&omicron;&upsilon; &Pi;&rho;&omega;&theta;&upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&omicron; &laquo;&Kappa;&alpha;&theta;&omicron;&rho;&iota;&sigma;&mu;&sigmaf; &alpha;&rho;&mu;&omicron;&delta;&iota;&omicron;&tau;&tau;&omega;&nu; &tau;&omega;&nu; &Alpha;&nu;&alpha;&pi;&lambda;&eta;&rho;&omega;&tau;&nu; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&nu; &Omicron;&iota;&kappa;&omicron;&nu;&omicron;&mu;&iota;&kappa;&nu; &Phi;&lambda;&iota;&pi;&pi;&omicron;&upsilon; &Sigma;&alpha;&chi;&iota;&nu;&delta;&eta; &kappa;&alpha;&iota; &Pi;&alpha;&nu;&tau;&epsilon;&lambda; &Omicron;&iota;&kappa;&omicron;&nu;&mu;&omicron;&upsilon;&raquo; (&Phi;&Epsilon;&Kappa; &Beta;&rsquo; 1603).</p> <p style="text-align: justify;">&iota;&gamma;) &tau;&eta;&sigmaf; &upsilon;&pi;&rsquo; &alpha;&rho;&iota;&theta;&mu;. &Upsilon;353/8.07.2011 &alpha;&pi;&phi;&alpha;&sigma;&eta;&sigmaf; &tau;&omicron;&upsilon; &Pi;&rho;&omega;&theta;&upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&omicron; &laquo;&Kappa;&alpha;&theta;&omicron;&rho;&iota;&sigma;&mu;&sigmaf; &alpha;&rho;&mu;&omicron;&delta;&iota;&omicron;&tau;&tau;&omega;&nu; &tau;&omicron;&upsilon; &Upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&omicron; &Epsilon;&pi;&iota;&kappa;&rho;&alpha;&tau;&epsilon;&alpha;&sigmaf; &Eta;&lambda;&alpha; &Mu;&sigma;&iota;&alpha;&lambda;&omicron;&upsilon;&raquo; (&Phi;&Epsilon;&Kappa; &Beta;&rsquo; 1603).</p> <p style="text-align: justify;">&iota;&delta;) &tau;&omicron;&upsilon; <a href="http://www.hellastax.com/HTML/2010-n/n3861-10.htm"><strong>&nu;. 3861/2010</strong></a> (&Phi;&Epsilon;&Kappa; &Alpha;&rsquo; 112) &laquo;&Epsilon;&nu;&sigma;&chi;&upsilon;&sigma;&eta; &tau;&eta;&sigmaf; &delta;&iota;&alpha;&phi;&nu;&epsilon;&iota;&alpha;&sigmaf; &mu;&epsilon; &tau;&eta;&nu; &upsilon;&pi;&omicron;&chi;&rho;&epsilon;&omega;&tau;&iota;&kappa; &alpha;&nu;&rho;&tau;&eta;&sigma;&eta; &nu;&mu;&omega;&nu; &kappa;&alpha;&iota; &pi;&rho;&xi;&epsilon;&omega;&nu; &tau;&omega;&nu; &kappa;&upsilon;&beta;&epsilon;&rho;&nu;&eta;&tau;&iota;&kappa;&nu;, &delta;&iota;&omicron;&iota;&kappa;&eta;&tau;&iota;&kappa;&nu; &kappa;&alpha;&iota; &alpha;&upsilon;&tau;&omicron;&delta;&iota;&omicron;&iota;&kappa;&eta;&tau;&iota;&kappa;&nu; &omicron;&rho;&gamma;&nu;&omega;&nu; &sigma;&tau;&omicron; &Delta;&iota;&alpha;&delta;&kappa;&tau;&upsilon;&omicron; &laquo;&Pi;&rho;&gamma;&rho;&alpha;&mu;&mu;&alpha; &Delta;&iota;&alpha;&gamma;&epsilon;&iota;&alpha;&raquo; &kappa;&alpha;&iota; &lambda;&lambda;&epsilon;&sigmaf; &delta;&iota;&alpha;&tau;&xi;&epsilon;&iota;&sigmaf;.</p> <p style="text-align: justify;">2. &Tau;&eta;&nu; &alpha;&nu;&gamma;&kappa;&eta; &pi;&rho;&omicron;&sigma;&delta;&iota;&omicron;&rho;&iota;&sigma;&mu;&omicron; &pi;&omicron;&sigma;&omicron;&tau;&iota;&kappa;&nu; &kappa;&rho;&iota;&tau;&eta;&rho;&omega;&nu; &alpha;&nu;&alpha;&phi;&omicron;&rho;&iota;&kappa; &mu;&epsilon; &tau;&eta; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta; &tau;&omega;&nu; &epsilon;&nu;&tau;&pi;&omega;&nu;, &pi;&rho;&omicron;&kappa;&epsilon;&iota;&mu;&nu;&omicron;&upsilon; &nu;&alpha; &kappa;&alpha;&theta;&omicron;&rho;&iota;&sigma;&theta;&epsilon; &epsilon;&nu;&iota;&alpha;&omicron;&sigmaf; &alpha;&rho;&iota;&theta;&mu;&sigmaf; &delta;&iota;&alpha;&kappa;&iota;&nu;&omicron;&upsilon;&mu;&nu;&omega;&nu; &alpha;&nu;&tau;&iota;&tau;&pi;&omega;&nu;, &kappa;&alpha;&theta;&sigmaf; &kappa;&alpha;&iota; &tau;&eta;&nu; &alpha;&nu;&gamma;&kappa;&eta; &epsilon;&xi;&omicron;&rho;&theta;&omicron;&lambda;&omicron;&gamma;&iota;&sigma;&mu;&omicron; &kappa;&alpha;&iota; &alpha;&rho;&tau;&iota;&tau;&epsilon;&rho;&eta;&sigmaf; &omicron;&rho;&gamma;&nu;&omega;&sigma;&eta;&sigmaf; &tau;&omicron;&upsilon; &sigma;&upsilon;&sigma;&tau;&mu;&alpha;&tau;&omicron;&sigmaf; &delta;&iota;&alpha;&nu;&omicron;&mu;&sigmaf; &tau;&omega;&nu; &epsilon;&nu;&tau;&pi;&omega;&nu;.</p> <p style="text-align: justify;">3. &Tau;&omicron; &gamma;&epsilon;&gamma;&omicron;&nu;&sigmaf; &tau;&iota; &alpha;&pi; &tau;&iota;&sigmaf; &delta;&iota;&alpha;&tau;&xi;&epsilon;&iota;&sigmaf; &tau;&eta;&sigmaf; &pi;&alpha;&rho;&omicron;&sigma;&alpha;&sigmaf; &delta;&epsilon;&nu; &pi;&rho;&omicron;&kappa;&alpha;&lambda;&epsilon;&tau;&alpha;&iota; &pi;&rho;&sigma;&theta;&epsilon;&tau;&eta; &delta;&alpha;&pi;&nu;&eta; &sigma;&epsilon; &beta;&rho;&omicron;&sigmaf; &tau;&omicron;&upsilon; &kappa;&rho;&alpha;&tau;&iota;&kappa;&omicron; &pi;&rho;&omicron;&pi;&omicron;&lambda;&omicron;&gamma;&iota;&sigma;&mu;&omicron; &gamma;&iota;&alpha; &tau;&omicron; &tau;&rho;&chi;&omicron;&nu; &omicron;&iota;&kappa;&omicron;&nu;&omicron;&mu;&iota;&kappa; &tau;&omicron;&sigmaf;, &kappa;&alpha;&iota; &gamma;&iota;&alpha; &tau;&alpha; &epsilon;&pi;&mu;&epsilon;&nu;&alpha; &omicron;&iota;&kappa;&omicron;&nu;&omicron;&mu;&iota;&kappa; &tau;&eta;.</p> <p style="text-align: center;"><strong>&Alpha;&pi;&omicron;&phi;&alpha;&sigma;&zeta;&omicron;&upsilon;&mu;&epsilon;</strong></p> <p style="text-align: justify;">&Iota;. &Kappa;&alpha;&theta;&omicron;&rho;&zeta;&omicron;&upsilon;&mu;&epsilon; &epsilon;&iota;&delta;&iota;&kappa; &tau;&iota;&mu;&omicron;&lambda;&gamma;&iota;&alpha; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta;&sigmaf; &sigma;&tau;&omicron; &epsilon;&sigma;&omega;&tau;&epsilon;&rho;&iota;&kappa; &tau;&eta;&sigmaf; &chi;&rho;&alpha;&sigmaf; &gamma;&iota;&alpha; &tau;&iota;&sigmaf; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf; &kappa;&alpha;&iota; &tau;&alpha; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa; &pi;&omicron;&upsilon; &epsilon;&kappa;&delta;&delta;&omicron;&nu;&tau;&alpha;&iota; &sigma;&tau;&eta;&nu; &Epsilon;&lambda;&lambda;&delta;&alpha;, &tau;&omicron;&upsilon;&lambda;&chi;&iota;&sigma;&tau;&omicron;&nu; &mu;&iota;&alpha; &phi;&omicron;&rho; &tau;&omicron; &mu;&nu;&alpha; &kappa;&alpha;&iota; &mu;&iota;&alpha; &phi;&omicron;&rho; &tau;&omicron; &tau;&rho;&mu;&eta;&nu;&omicron;, &alpha;&nu;&tau;&sigma;&tau;&omicron;&iota;&chi;&alpha;, &sigma;&mu;&phi;&omega;&nu;&alpha; &mu;&epsilon; &tau;&iota;&sigmaf; &delta;&iota;&alpha;&tau;&xi;&epsilon;&iota;&sigmaf; &tau;&eta;&sigmaf; &tau;&alpha;&chi;&upsilon;&delta;&rho;&omicron;&mu;&iota;&kappa;&sigmaf; &Upsilon;&pi;&eta;&rho;&epsilon;&sigma;&alpha;&sigmaf;, &omega;&sigmaf; &epsilon;&xi;&sigmaf;:</p> <p style="text-align: justify;">1. &Epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf; &omicron;&iota; &omicron;&pi;&omicron;&epsilon;&sigmaf; &pi;&epsilon;&rho;&iota;&lambda;&alpha;&mu;&beta;&nu;&omicron;&nu;&tau;&alpha;&iota; &sigma;&tau;&eta;&nu; &upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&iota;&kappa; &alpha;&pi;&phi;&alpha;&sigma;&eta; &pi;&omicron;&upsilon; &pi;&rho;&omicron;&beta;&lambda;&pi;&epsilon;&tau;&alpha;&iota; &alpha;&pi; &tau;&eta;&nu; &pi;&alpha;&rho;&gamma;&rho;&alpha;&phi;&omicron; 1 &tau;&omicron;&upsilon; &rho;&theta;&rho;&omicron;&upsilon; 2 &tau;&omicron;&upsilon; &nu;. 3548/2007.</p> <p style="text-align: justify;">&alpha;) &Eta;&mu;&epsilon;&rho;&sigma;&iota;&epsilon;&sigmaf; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf;</p> <table border="1" cellspacing="0" cellpadding="0"> <tbody> <tr> <td width="139" valign="top"> <p>&Kappa;&lambda;&iota;&mu;&kappa;&iota;&alpha; &beta;&rho;&omicron;&upsilon;&sigmaf;</p> <p>&Gamma;&rho;&alpha;&mu;&mu;&rho;&iota;&alpha;</p> </td> <td width="132" valign="top"> <p>&Epsilon;&iota;&delta;&iota;&kappa; &tau;&iota;&mu;&omicron;&lambda;&gamma;&iota;&omicron;</p> <p>&Epsilon;&Upsilon;&Rho;&Omega;</p> </td> </tr> <tr> <td width="139" valign="top"> <p>20</p> </td> <td width="132" valign="top"> <p>0,055</p> </td> </tr> <tr> <td width="139" valign="top"> <p>100</p> </td> <td width="132" valign="top"> <p>0,083</p> </td> </tr> <tr> <td width="139" valign="top"> <p>250</p> </td> <td width="132" valign="top"> <p>0,134</p> </td> </tr> <tr> <td width="139" valign="top"> <p>500</p> </td> <td width="132" valign="top"> <p>0,254</p> </td> </tr> <tr> <td width="139" valign="top"> <p>1000</p> </td> <td width="132" valign="top"> <p>0,524</p> </td> </tr> <tr> <td width="139" valign="top"> <p>2000</p> </td> <td width="132" valign="top"> <p>0,981</p> </td> </tr> </tbody> </table> <p style="text-align: justify;">&Tau;&omicron; &alpha;&nu;&omega;&tau;&rho;&omega; &tau;&iota;&mu;&omicron;&lambda;&gamma;&iota;&omicron; &iota;&sigma;&chi;&epsilon;&iota; &gamma;&iota;&alpha; &tau;&eta; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta; &mu;&chi;&rho;&iota; &tau;&epsilon;&tau;&rho;&alpha;&kappa;&omicron;&sigma;&omega;&nu; (400) &alpha;&nu;&tau;&iota;&tau;&pi;&omega;&nu; &kappa;&alpha;&tau;&rsquo; &kappa;&delta;&omicron;&sigma;&eta;.</p> <p style="text-align: justify;">&beta;) &Epsilon;&beta;&delta;&omicron;&mu;&alpha;&delta;&iota;&alpha;&epsilon;&sigmaf; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf;</p> <table border="1" cellspacing="0" cellpadding="0"> <tbody> <tr> <td width="139" valign="top"> <p>&Kappa;&lambda;&iota;&mu;&kappa;&iota;&alpha; &beta;&rho;&omicron;&upsilon;&sigmaf;</p> <p>&Gamma;&rho;&alpha;&mu;&mu;&rho;&iota;&alpha;</p> </td> <td width="132" valign="top"> <p>&Epsilon;&iota;&delta;&iota;&kappa; &tau;&iota;&mu;&omicron;&lambda;&gamma;&iota;&omicron;</p> <p>&Epsilon;&Upsilon;&Rho;&Omega;</p> </td> </tr> <tr> <td width="139" valign="top"> <p>20</p> </td> <td width="132" valign="top"> <p>0,062</p> </td> </tr> <tr> <td width="139" valign="top"> <p>100</p> </td> <td width="132" valign="top"> <p>0,095</p> </td> </tr> <tr> <td width="139" valign="top"> <p>250</p> </td> <td width="132" valign="top"> <p>0,164</p> </td> </tr> <tr> <td width="139" valign="top"> <p>500</p> </td> <td width="132" valign="top"> <p>0,313</p> </td> </tr> <tr> <td width="139" valign="top"> <p>1000</p> </td> <td width="132" valign="top"> <p>0,647</p> </td> </tr> <tr> <td width="139" valign="top"> <p>2000</p> </td> <td width="132" valign="top"> <p>1,245</p> </td> </tr> </tbody> </table> <p style="text-align: justify;">&Tau;&omicron; &alpha;&nu;&omega;&tau;&rho;&omega; &tau;&iota;&mu;&omicron;&lambda;&gamma;&iota;&omicron; &iota;&sigma;&chi;&epsilon;&iota; &gamma;&iota;&alpha; &tau;&eta; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta; &mu;&chi;&rho;&iota; &tau;&epsilon;&tau;&rho;&alpha;&kappa;&omicron;&sigma;&omega;&nu; (400) &alpha;&nu;&tau;&iota;&tau;&pi;&omega;&nu; &kappa;&alpha;&tau;&rsquo; &kappa;&delta;&omicron;&sigma;&eta;.</p> <p style="text-align: justify;">2. &Lambda;&omicron;&iota;&pi;&sigmaf; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf; &minus; &Pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;</p> <p style="text-align: justify;">&alpha;) &Epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf; &kappa;&alpha;&iota; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;, &omicron;&iota; &iota;&delta;&iota;&omicron;&kappa;&tau;&tau;&epsilon;&sigmaf; &tau;&omega;&nu; &omicron;&pi;&omicron;&omega;&nu; &epsilon;&nu;&alpha;&iota; &mu;&lambda;&eta; &tau;&eta;&sigmaf; &nu;&omega;&sigma;&eta;&sigmaf; &Delta;&eta;&mu;&omicron;&sigma;&iota;&omicron;&gamma;&rho;&phi;&omega;&nu; &Iota;&delta;&iota;&omicron;&kappa;&tau;&eta;&tau;&nu; &Pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;&omicron; &Tau;&pi;&omicron;&upsilon; (&Epsilon;.&Delta;.&Iota;.&Pi;.&Tau;.).</p> <p style="text-align: justify;">&beta;) &lambda;&lambda;&epsilon;&sigmaf; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf; &kappa;&alpha;&iota; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa; &omicron;&iota; &iota;&delta;&iota;&omicron;&kappa;&tau;&tau;&epsilon;&sigmaf; &tau;&omega;&nu; &omicron;&pi;&omicron;&omega;&nu; &delta;&nu;&alpha;&nu;&tau;&alpha;&iota; &nu;&alpha; &epsilon;&nu;&alpha;&iota; &mu;&lambda;&eta; &tau;&eta;&sigmaf; &nu;&omega;&sigma;&eta;&sigmaf; &Delta;&eta;&mu;&omicron;&sigma;&iota;&omicron;&gamma;&rho;&phi;&omega;&nu; &Iota;&delta;&iota;&omicron;&kappa;&tau;&eta;&tau;&nu; &Pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;&omicron; &Tau;&pi;&omicron;&upsilon;, &kappa;&alpha;&iota; &epsilon;&iota;&delta;&iota;&kappa;&tau;&epsilon;&rho;&alpha;, &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf; &kappa;&alpha;&iota; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa; &pi;&omicron;&upsilon; &epsilon;&kappa;&delta;&delta;&omicron;&nu;&tau;&alpha;&iota; &tau;&omicron;&upsilon;&lambda;&chi;&iota;&sigma;&tau;&omicron;&nu; &sigma;&epsilon; &epsilon;&beta;&delta;&omicron;&mu;&alpha;&delta;&iota;&alpha;&alpha; &beta;&sigma;&eta; &kappa;&alpha;&iota; &mu;&epsilon; &alpha;&nu;&tau;&alpha;&tau;&omicron; &chi;&rho;&omicron;&nu;&iota;&kappa; &rho;&iota;&omicron; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;&tau;&eta;&tau;&alpha;&sigmaf; &tau;&omicron; &mu;&nu;&alpha; &gamma;&iota;&alpha; &tau;&iota;&sigmaf; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf; &kappa;&alpha;&iota; &tau;&omicron; &tau;&rho;&mu;&eta;&nu;&omicron; &gamma;&iota;&alpha; &tau;&alpha; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;, &kappa;&alpha;&iota; &kappa;&upsilon;&kappa;&lambda;&omicron;&phi;&omicron;&rho;&omicron;&nu; &alpha;&nu;&epsilon;&lambda;&lambda;&iota;&pi;&sigmaf; &tau;&omicron;&upsilon;&lambda;&chi;&iota;&sigma;&tau;&omicron;&nu; &epsilon;&pi; &mu;&iota;&alpha; &delta;&iota;&epsilon;&tau;&alpha;, &epsilon;&phi;&sigma;&omicron;&nu; &omicron;&iota; &iota;&delta;&iota;&omicron;&kappa;&tau;&tau;&epsilon;&sigmaf; &tau;&omicron;&upsilon;&sigmaf; &epsilon;&nu;&alpha;&iota; &kappa;&alpha;&tau;&rsquo; &epsilon;&pi;&gamma;&gamma;&epsilon;&lambda;&mu;&alpha; &epsilon;&kappa;&delta;&tau;&epsilon;&sigmaf; &kappa;&alpha;&iota; &delta;&iota;&alpha;&theta;&tau;&omicron;&upsilon;&nu; &tau;&eta; &delta;&eta;&mu;&omicron;&sigma;&iota;&omicron;&gamma;&rho;&alpha;&phi;&iota;&kappa; &iota;&delta;&iota;&tau;&eta;&tau;&alpha;.</p> <table border="1" cellspacing="0" cellpadding="0"> <tbody> <tr> <td width="139" valign="top"> <p>&Kappa;&lambda;&iota;&mu;&kappa;&iota;&alpha; &beta;&rho;&omicron;&upsilon;&sigmaf;</p> <p>&Gamma;&rho;&alpha;&mu;&mu;&rho;&iota;&alpha;</p> </td> <td width="132" valign="top"> <p>&Epsilon;&iota;&delta;&iota;&kappa; &tau;&iota;&mu;&omicron;&lambda;&gamma;&iota;&omicron;</p> <p>&Epsilon;&Upsilon;&Rho;&Omega;</p> </td> </tr> <tr> <td width="139" valign="top"> <p>20</p> </td> <td width="132" valign="top"> <p>0,062</p> </td> </tr> <tr> <td width="139" valign="top"> <p>100</p> </td> <td width="132" valign="top"> <p>0,095</p> </td> </tr> <tr> <td width="139" valign="top"> <p>250</p> </td> <td width="132" valign="top"> <p>0,168</p> </td> </tr> <tr> <td width="139" valign="top"> <p>500</p> </td> <td width="132" valign="top"> <p>0,330</p> </td> </tr> <tr> <td width="139" valign="top"> <p>1000</p> </td> <td width="132" valign="top"> <p>0,751</p> </td> </tr> <tr> <td width="139" valign="top"> <p>2000</p> </td> <td width="132" valign="top"> <p>1,536</p> </td> </tr> </tbody> </table> <p style="text-align: justify;">&Tau;&omicron; &alpha;&nu;&omega;&tau;&rho;&omega; &tau;&iota;&mu;&omicron;&lambda;&gamma;&iota;&omicron; &iota;&sigma;&chi;&epsilon;&iota; &gamma;&iota;&alpha; &tau;&eta; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta; &mu;&chi;&rho;&iota; &tau;&epsilon;&tau;&rho;&alpha;&kappa;&omicron;&sigma;&omega;&nu; (400) &alpha;&nu;&tau;&iota;&tau;&pi;&omega;&nu; &kappa;&alpha;&tau;&rsquo; &kappa;&delta;&omicron;&sigma;&eta;.</p> <p style="text-align: justify;">&Iota;&Iota;. &Omicron;&iota; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&epsilon;&sigmaf; &omicron;&iota; &omicron;&pi;&omicron;&epsilon;&sigmaf; &pi;&epsilon;&rho;&iota;&lambda;&alpha;&mu;&beta;&nu;&omicron;&nu;&tau;&alpha;&iota; &sigma;&tau;&eta;&nu; &upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&iota;&kappa; &alpha;&pi;&phi;&alpha;&sigma;&eta; &tau;&eta;&sigmaf; &pi;&alpha;&rho;&alpha;&gamma;&rho;&phi;&omicron;&upsilon; 1 &tau;&omicron;&upsilon; &rho;&theta;&rho;&omicron;&upsilon; 2 &tau;&omicron;&upsilon; &nu;. 3548/2007 (&pi;&epsilon;&rho;&pi;&tau;&omega;&sigma;&eta; 1 &alpha; &kappa;&alpha;&iota; &beta;) &kappa;&alpha;&iota; &tau;&omega;&nu; &omicron;&pi;&omicron;&omega;&nu; &omicron;&iota; &iota;&delta;&iota;&omicron;&kappa;&tau;&tau;&epsilon;&sigmaf; &tau;&alpha;&upsilon;&tau;&chi;&rho;&omicron;&nu;&alpha; &epsilon;&nu;&alpha;&iota;  &delta;&nu;&alpha;&nu;&tau;&alpha;&iota; &nu;&alpha; &epsilon;&nu;&alpha;&iota; &mu;&lambda;&eta; &tau;&eta;&sigmaf; &nu;&omega;&sigma;&eta;&sigmaf; &Delta;&eta;&mu;&omicron;&sigma;&iota;&omicron;&gamma;&rho;&phi;&omega;&nu; &Iota;&delta;&iota;&omicron;&kappa;&tau;&eta;&tau;&nu; &Pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;&omicron; &Tau;&pi;&omicron;&upsilon; (&Epsilon;.&Delta;.&Iota;.&Pi;.&Tau;.), &upsilon;&pi;&gamma;&omicron;&nu;&tau;&alpha;&iota; &sigma;&tau;&omicron; &epsilon;&kappa;&sigma;&tau;&omicron;&tau;&epsilon; &kappa;&alpha;&iota; &kappa;&alpha;&tau; &pi;&epsilon;&rho;&pi;&tau;&omega;&sigma;&eta; &epsilon;&upsilon;&nu;&omicron;&kappa;&tau;&epsilon;&rho;&omicron; &gamma;&iota;&rsquo; &alpha;&upsilon;&tau;&sigmaf; &epsilon;&iota;&delta;&iota;&kappa; &tau;&iota;&mu;&omicron;&lambda;&gamma;&iota;&omicron; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta;&sigmaf;.</p> <p style="text-align: justify;">&Alpha;&pi; &tau;&eta;&nu; &nu;&alpha;&rho;&xi;&eta; &iota;&sigma;&chi;&omicron;&sigmaf; &tau;&eta;&sigmaf; &pi;&alpha;&rho;&omicron;&sigma;&alpha;&sigmaf; &alpha;&pi;&phi;&alpha;&sigma;&eta;&sigmaf; &kappa;&alpha;&tau;&alpha;&rho;&gamma;&epsilon;&tau;&alpha;&iota; &eta; &upsilon;&pi;&rsquo; &alpha;&rho;&iota;&theta;&mu;. 3227/30.01.2008 &kappa;&omicron;&iota;&nu; &upsilon;&pi;&omicron;&upsilon;&rho;&gamma;&iota;&kappa; &alpha;&pi;&phi;&alpha;&sigma;&eta; &laquo;&Kappa;&alpha;&theta;&omicron;&rho;&iota;&sigma;&mu;&sigmaf; &epsilon;&iota;&delta;&iota;&kappa;&nu; &tau;&iota;&mu;&omicron;&lambda;&omicron;&gamma;&omega;&nu; &delta;&iota;&alpha;&kappa;&nu;&eta;&sigma;&eta;&sigmaf; &epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&omega;&nu; &kappa;&alpha;&iota; &pi;&epsilon;&rho;&iota;&omicron;&delta;&iota;&kappa;&nu; &sigma;&tau;&omicron; &epsilon;&sigma;&omega;&tau;&epsilon;&rho;&iota;&kappa; &tau;&eta;&sigmaf; &chi;&rho;&alpha;&sigmaf;&raquo; (&Phi;&Epsilon;&Kappa; &Beta;&rsquo; 148).</p> <p style="text-align: justify;">&Eta; &alpha;&pi;&phi;&alpha;&sigma;&eta; &alpha;&upsilon;&tau; &nu;&alpha; &delta;&eta;&mu;&omicron;&sigma;&iota;&epsilon;&upsilon;&theta;&epsilon; &sigma;&tau;&eta;&nu; &Epsilon;&phi;&eta;&mu;&epsilon;&rho;&delta;&alpha; &tau;&eta;&sigmaf; &Kappa;&upsilon;&beta;&epsilon;&rho;&nu;&sigma;&epsilon;&omega;&sigmaf;.</p> <p style="text-align: justify;">&nbsp;</p> <p style="text-align: center;">&Alpha;&theta;&nu;&alpha;, 7 &Sigma;&epsilon;&pi;&tau;&epsilon;&mu;&beta;&rho;&omicron;&upsilon; 2011</p> <p style="text-align: justify;">&nbsp;</p> <p style="text-align: center;">&Omicron;&Iota; &Upsilon;&Pi;&Omicron;&Upsilon;&Rho;&Gamma;&Omicron;&Iota;</p> <div style="text-align: justify;"> <table border="0" cellspacing="0" cellpadding="0"> <tbody> <tr> <td width="325" valign="top"> <p style="text-align: center;">&Alpha;&Nu;&Alpha;&Pi;&Lambda;&Eta;&Rho;&Omega;&Tau;&Eta;&Sigma;</p> <p style="text-align: center;">&Upsilon;&Pi;&Omicron;&Upsilon;&Rho;&Gamma;&Omicron;&Sigma; &Omicron;&Iota;&Kappa;&Omicron;&Nu;&Omicron;&Mu;&Iota;&Kappa;&Omega;&Nu;</p> <p style="text-align: center;">&Phi;&Iota;&Lambda;&Iota;&Pi;&Pi;&Omicron;&Sigma; &Sigma;&Alpha;&Chi;&Iota;&Nu;&Iota;&Delta;&Eta;&Sigma;</p> </td> <td width="325" valign="top"> <p style="text-align: center;">&Epsilon;&Pi;&Iota;&Kappa;&Rho;&Alpha;&Tau;&Epsilon;&Iota;&Alpha;&Sigma;</p> <p style="text-align: center;">&nbsp;</p> <p style="text-align: center;">&Eta;&Lambda;&Iota;&Alpha;&Sigma; &Mu;&Omicron;&Sigma;&Iota;&Alpha;&Lambda;&Omicron;&Sigma;</p> </td> </tr> </tbody> </table> </div> <p style="text-align: justify;">&nbsp;</p> <p style="text-align: justify;"><a href="../Docs/2011-n/16682-2011.doc"><br /></a></p> <p style="text-align: justify;"><a href="../Docs/2011-n/16682-2011.pdf"><br /></a></p> <p style="text-align: justify;">&nbsp;</p><!--TXT_END--></td> </tr> <tr> <td class="style1">&nbsp;</td> </tr> <tr> <td class="style1"> </td> </tr> </table> </td> <td>&nbsp;</td> </tr> </table> </body> </html>