{"id":3718,"date":"2016-05-25T12:04:34","date_gmt":"2016-05-25T10:04:34","guid":{"rendered":"http:\/\/4hoteliers.gr\/?p=3718"},"modified":"2018-11-26T11:19:23","modified_gmt":"2018-11-26T11:19:23","slug":"pol-1061-2016","status":"publish","type":"post","link":"https:\/\/4hoteliers.gr\/en\/pol-1061-2016\/","title":{"rendered":"\u03a0\u039f\u039b. 1061\/2016: \u0391\u03c0\u03cc 1\/6, \u03b7 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a6\u03a0\u0391 \u03c3\u03b5 24% \u03ba\u03b1\u03b9 \u03b7 \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ce\u03bd \u03c3\u03c4\u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03bf\u03bc\u03ac\u03b4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ce\u03bd."},"content":{"rendered":"<p><strong>\u03a0\u039f\u039b. 1061\/2016: \u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u00ab\u0395\u03c0\u03b5\u03af\u03b3\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03cc\u03c7\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c1\u03b8\u03c1\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03a6\u03a0\u0391 \u03c3\u03b5 24% \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ce\u03bd \u03c3\u03c4\u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03bf\u03bc\u03ac\u03b4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ce\u03bd.<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397 \u0394\u0397\u039c\u039f\u039a\u03a1\u0391\u03a4\u0399\u0391<br \/>\n\u03a5\u03a0\u039f\u03a5\u03a1\u0393\u0395\u0399\u039f \u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u03a9\u039d<br \/>\n\u0393\u0395\u039d\u0399\u039a\u0397 \u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0395\u0399\u0391<br \/>\n\u0394\u0397\u039c\u039f\u03a3\u0399\u03a9\u039d \u0395\u03a3\u039f\u0394\u03a9\u039d<br \/>\n\u0393\u0395\u039d\u0399\u039a\u0397 \u0394\/\u039d\u03a3\u0397<br \/>\n\u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u039a\u0397\u03a3 \u0394\u0399\u039f\u0399\u039a\u0397\u03a3\u0397\u03a3<br \/>\n\u0394\/\u039d\u03a3\u0397 \u0395\u03a6\u0391\u03a1\u039c\u039f\u0393\u0397\u03a3<br \/>\n\u0395\u039c\u039c\u0395\u03a3\u0397\u03a3 \u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u0391\u03a3<br \/>\n\u03a4\u039c\u0397\u039c\u0391 \u0391&#8217; \u03a6\u03a0\u0391<br \/>\n\u03a4\u03b1\u03c7.\u0394\/\u03bd\u03c3\u03b7:\u03a3\u03af\u03bd\u03b1 2-4<br \/>\n\u03a4\u03b1\u03c7.\u039a\u03ce\u03b4\u03b9\u03ba\u03b1\u03c2:10672 \u0391\u0398\u0397\u039d\u0391<br \/>\n\u03a4\u03b7\u03bb\u03ad\u03c6\u03c9\u03bd\u03bf:210-3645832<br \/>\nFAX:210-3645413<br \/>\nE-mail dfpa.a1@1992.syzefxis.gov.gr<\/td>\n<td>\u0391\u0394\u0391: 7\u0398\u03a89\u0397-\u039c\u039e\u0398<\/p>\n<p>\u0391\u03b8\u03ae\u03bd\u03b1, 24-5-2016<\/p>\n<p><strong>\u03a0\u039f\u039b.: 1061\u00a0<\/strong><\/p>\n<p>\u0391\u039d\u0391\u03a1\u03a4\u0397\u03a4\u0395\u0391 \u03a3\u03a4\u039f \u0394\u0399\u0391\u0394\u0399\u039a\u03a4\u03a5\u039f<\/p>\n<p>\u03a0\u03a1\u039f\u03a3: \u03a9\u03c2 \u03a0.\u0394.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0398\u0395\u039c\u0391: \u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u00ab\u0395\u03c0\u03b5\u03af\u03b3\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03cc\u03c7\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c1\u03b8\u03c1\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03a6\u03a0\u0391 \u03c3\u03b5 24% \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ce\u03bd \u03c3\u03c4\u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03bf\u03bc\u03ac\u03b4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ce\u03bd.\u00a0<\/strong><\/p>\n<p>\u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 52 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u0394&#8217; 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(\u03bd. <u>2859\/2000<\/u>) \u03ba\u03b1\u03b9 \u03bf \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03a6\u03a0\u0391 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 24% \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b1 \u03b1\u03be\u03af\u03b1.<\/li>\n<\/ol>\n<p><strong>\u039f \u03bd\u03ad\u03bf\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9<\/strong>, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf 2 \u03c4\u03bf\u03c5 \u03b9\u03b4\u03af\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5,<strong> \u03b1\u03c0\u03cc 1\/6\/2016.\u00a0<\/strong><\/p>\n<p>\u039a\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03b1\u03c5\u03c4\u03bf\u03cd, <strong>\u03bf\u03b9 \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03b5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2 \u03a6.\u03a0.\u0391<\/strong>. \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03be\u03ae\u03c2:<\/p>\n<p><strong>\u03b1) \u03bf \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03cc\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 24%,\u00a0<\/strong><\/p>\n<p><strong>\u03b2) \u03bf \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b1\u03b3\u03b1\u03b8\u03ac \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03b1\u03c1\u03b1\u03c1\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u0399\u0399\u0399 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03a0\u0391 \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 13%,\u00a0<\/strong><\/p>\n<p><strong>\u03b3) \u03bf \u03c5\u03c0\u03b5\u03c1\u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03b3\u03b9\u03b1 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b1 \u03b1\u03b3\u03b1\u03b8\u03ac \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03b1\u03c1\u03b1\u03c1\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 Ill \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03a0\u0391, \u03c0\u03b1\u03c1\u03b1\u03bc\u03ad\u03bd\u03b5\u03b9 6%.\u00a0<\/strong><\/p>\n<p>\u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9, \u03ba\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5\u03c2 <a href=\"http:\/\/www.forin.gr\/laws\/law\/2706\/kurwsh-kwdika-forou-prostithemenhs-aksias#%21\/?article=21&amp;paragraph=4&amp;bn=1\">4<\/a>, <u>5<\/u> \u03ba\u03b1\u03b9 <u>6<\/u> \u03c4\u03bf\u03c5 <u>\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 21<\/u> \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03a0\u0391, <strong>\u03bf\u03b9 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03b9 \u03ba\u03b1\u03c4\u03ac 30% \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c3\u03c4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ac \u03c4\u03bf\u03c5 \u0391\u03b9\u03b3\u03b1\u03af\u03bf\u03c5, \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2, \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1 \u03c3\u03b5 17%, 9% \u03ba\u03b1\u03b9 4%.\u00a0<\/strong><\/p>\n<ol start=\"2\">\n<li><strong>\u0393\u03b9\u03b1 \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf \u03b5\u03ba\u03b4\u03af\u03b4\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c2 \u03c4\u03c9\u03bd \u03bd\u03ad\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b5\u03be\u03ae\u03c2, \u03bf \u03a6\u03a0\u0391 \u03b8\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03bd\u03ad\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2<\/strong>, \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b1 \u03b1\u03bd \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1.<\/li>\n<li>\u03a3\u03b5 <strong>\u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03ac \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03ba\u03b4\u03af\u03b4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 1\/6\/2016<\/strong> \u03ba\u03b1\u03b9 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b1\u03c5\u03c4\u03ae, <strong>\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03a6\u03a0\u0391 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03bd\u03ad\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2<\/strong>.<\/li>\n<\/ol>\n<p>\u0395\u03c6\u03cc\u03c3\u03bf\u03bd \u03c3\u03c5\u03bd\u03c4\u03c1\u03ad\u03c7\u03b5\u03b9 \u03bb\u03cc\u03b3\u03bf\u03c2 <strong>\u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03ba\u03cd\u03c1\u03c9\u03c3\u03b7 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2<\/strong>, (\u03c0.\u03c7. \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2, \u03ba\u03bb\u03c0), \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 <strong>\u03b1\u03bd\u03b1\u03b3\u03c1\u03ac\u03c6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03cc \u03bf \u03af\u03b4\u03b9\u03bf\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae\u03c2 \u03a6\u03a0\u0391 \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b5 \u03b7 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae<\/strong>, <strong>\u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1\u03c2 \u03ad\u03ba\u03b4\u03bf\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5<\/strong>, \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b1\u03ba\u03c5\u03c1\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03c3\u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03cc \u03c4\u03b7\u03c2.<\/p>\n<ol start=\"4\">\n<li>\u03a0\u03b5\u03c1\u03b1\u03b9\u03c4\u03ad\u03c1\u03c9, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf 3 \u03c4\u03bf\u03c5 \u03b9\u03b4\u03af\u03bf\u03c5 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 52, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03bd\u03ad\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf\u03c2 6\u0391, \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf 6, \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 21 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03a0\u0391, <strong>\u03b1\u03c0\u03cc 1\/6\/2016<\/strong> <strong>\u03b4\u03b5\u03bd \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03bf\u03b9 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2 \u03c4\u03bf\u03c5 <u>\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 21<\/u> \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03a0\u0391 (\u03bd. <u>2859\/2000<\/u>) \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ac \u03a3\u03cd\u03c1\u03bf, \u0398\u03ac\u03c3\u03bf, \u0386\u03bd\u03b4\u03c1\u03bf, \u03a4\u03ae\u03bd\u03bf, \u039a\u03ac\u03c1\u03c0\u03b1\u03b8\u03bf, \u039c\u03ae\u03bb\u03bf, \u03a3\u03ba\u03cd\u03c1\u03bf, \u0391\u03bb\u03cc\u03bd\u03bd\u03b7\u03c3\u03bf, \u039a\u03ad\u03b1, \u0391\u03bd\u03c4\u03af\u03c0\u03b1\u03c1\u03bf \u03ba\u03b1\u03b9 \u03a3\u03af\u03c6\u03bd\u03bf<\/strong>. \u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03c3\u03c4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ac \u03b1\u03c5\u03c4\u03ac <strong>\u03b1\u03c0\u03cc 1\/6\/2016 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2 \u03a6\u03a0\u0391 \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7\u03bd \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b7 \u03c7\u03ce\u03c1\u03b1<\/strong>, \u03ae\u03c4\u03bf\u03b9 24% (\u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03cc\u03c2), 13% (\u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c2), 6% (\u03c5\u03c0\u03b5\u03c1\u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03c2).<\/li>\n<\/ol>\n<p>\u03a0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03bf\u03bc\u03ac\u03b4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ce\u03bd \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2, \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03c0\u03c1\u03ce\u03c4\u03b7 \u03bf\u03bc\u03ac\u03b4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ce\u03bd, \u03ae\u03c4\u03bf\u03b9 \u0398\u03ae\u03c1\u03b1, \u039c\u03cd\u03ba\u03bf\u03bd\u03bf, \u039d\u03ac\u03be\u03bf, \u03a0\u03ac\u03c1\u03bf, \u03a1\u03cc\u03b4\u03bf, \u03a3\u03ba\u03b9\u03ac\u03b8\u03bf, \u03c3\u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03bf\u03b9 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ad\u03c2 \u03ae\u03b4\u03b7 \u03b1\u03c0\u03cc 1\/10\/2015 \u03ba\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03bd\u03ad\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf 6\u0391 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 21 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03a0\u0391.<\/p>\n<p>\u039a\u03b1\u03c4\u03ac \u03c4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ac, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ce\u03bd \u03c3\u03c4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ac, \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd \u03bf\u03b9 \u03bf\u03b4\u03b7\u03b3\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b4\u03bf\u03b8\u03b5\u03af \u03bc\u03b5 \u03c4\u03b7\u03bd <u>\u03a0\u039f\u039b. 1224\/2015<\/u>.<\/p>\n<p><strong>\u039f \u0393\u03b5\u03bd\u03b9\u03ba\u03cc\u03c2 \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03ad\u03b1\u03c2 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c3\u03cc\u03b4\u03c9\u03bd<\/strong><br \/>\n<strong> \u0393. \u03a0\u0399\u03a4\u03a3\u0399\u039b\u0397\u03a3<\/strong><\/p>\n<p><a href=\"http:\/\/4hoteliers.gr\/wp-content\/uploads\/2016\/05\/POL1061-2016.pdf\" target=\"_blank\" rel=\"noopener\"><strong>\u039a\u03b1\u03c4\u03b5\u03b2\u03ac\u03c3\u03c4\u03b5 \u03c4\u03b7\u03bd \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf<\/strong><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u03a0\u039f\u039b. 1061\/2016: \u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u00ab\u0395\u03c0\u03b5\u03af\u03b3\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c3\u03c4\u03cc\u03c7\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c1\u03b8\u03c1\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae \u03a6\u03a0\u0391 \u03c3\u03b5 24% \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ce\u03bd \u03c3\u03c4\u03b7 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03bf\u03bc\u03ac\u03b4\u03b1 \u03bd\u03b7\u03c3\u03b9\u03ce\u03bd. \u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397 \u0394\u0397\u039c\u039f\u039a\u03a1\u0391\u03a4\u0399\u0391 \u03a5\u03a0\u039f\u03a5\u03a1\u0393\u0395\u0399\u039f \u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u03a9\u039d \u0393\u0395\u039d\u0399\u039a\u0397 \u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0395\u0399\u0391 \u0394\u0397\u039c\u039f\u03a3\u0399\u03a9\u039d \u0395\u03a3\u039f\u0394\u03a9\u039d \u0393\u0395\u039d\u0399\u039a\u0397 \u0394\/\u039d\u03a3\u0397 \u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u039a\u0397\u03a3 \u0394\u0399\u039f\u0399\u039a\u0397\u03a3\u0397\u03a3 \u0394\/\u039d\u03a3\u0397 \u0395\u03a6\u0391\u03a1\u039c\u039f\u0393\u0397\u03a3 \u0395\u039c\u039c\u0395\u03a3\u0397\u03a3 \u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u0391\u03a3 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":19315,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[281,223,279],"tags":[274,277,283,322,280,323],"class_list":["post-3718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hotel-management","category-news","category-tourismos","tag-hotel-management","tag-277","tag-283","tag-322","tag-280","tag-323"],"_links":{"self":[{"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/posts\/3718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/comments?post=3718"}],"version-history":[{"count":1,"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/posts\/3718\/revisions"}],"predecessor-version":[{"id":19402,"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/posts\/3718\/revisions\/19402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/media\/19315"}],"wp:attachment":[{"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/media?parent=3718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/categories?post=3718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/4hoteliers.gr\/en\/wp-json\/wp\/v2\/tags?post=3718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}