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\u03b9\u03bf\u03cd \u03c3\u03c4\u03b9\u03c2 \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b5\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b1\u03b8\u03b7\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b5\u03ba\u03c0\u03b1\u03b9\u03b4\u03b5\u03c5\u03c4\u03b9\u03ba\u03ce\u03bd, \u03cc\u03c0\u03bf\u03c5 \u03c0\u03b9\u03b8\u03b1\u03bd\u03cc\u03bd \u03bd\u03b1 \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03ac\u03c4\u03bf\u03bc\u03b1 \u03b5\u03c5\u03ac\u03bb\u03c9\u03c4\u03b1 \u03c3\u03c4\u03bf\u03bd \u03b9\u03cc, \u03b4\u03b9\u03b5\u03c5\u03ba\u03bf\u03bb\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03c4\u03ad\u03bb\u03b5\u03b9\u03b1 \u03b4\u03b9\u03b1\u03c3\u03c0\u03bf\u03c1\u03ac, \u03a3\u03b5 \u03ad\u03bd\u03b1 \u03bd\u03bf\u03bc\u03cc, \u03c4\u03bf \u039d.\u03a0\u03b9\u03b5\u03c1\u03af\u03b1\u03c2, \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03ae\u03b4\u03b7 \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b4\u03b7\u03bc\u03b9\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c3\u03c4\u03bf \u03ba\u03cc\u03ba\u03ba\u03b9\u03bd\u03bf \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03c4\u03bf \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u00ab\u03c7\u03bf\u03c1\u03b7\u03b3\u03cc\u03c2\u00bb \u03c5\u03c0\u03b5\u03c1-\u03bc\u03b5\u03c4\u03ac\u03b4\u03bf\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03c1\u03bf\u03bd\u03bf\u03ca\u03bf\u03cd.<\/p>\n\n\n\n<p>&nbsp; \u0393\u03bd\u03c9\u03c1\u03af\u03b6\u03bf\u03c5\u03bc\u03b5 \u03cc\u03c4\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c3\u03c0\u03b1\u03c3\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03a6\u0395\u039a 2451\/2013, <a href=\"https:\/\/edu.klimaka.gr\/nomothesia\/fek\/2104-fek-2451-2013-eparkeia-ekpaidevtes-enhlikwn-arithmos-mathitwn.html\">(\u0391\u03c0\u03cc\u03c3\u03c0\u03b1\u03c3\u03bc\u03b1 \u03b1\u03c0\u03cc \u03a6\u0395\u039a 2451\/2013)<\/a> \u03bf\u03b9 \u03bc\u03b1\u03b8\u03b7\u03c4\u03ad\u03c2 \u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c4\u03ac\u03be\u03b7 \u03ae \u03c4\u03bc\u03ae\u03bc\u03b1 \u03c4\u03ac\u03be\u03b7\u03c2 \u0393\u03c5\u03bc\u03bd\u03b1\u03c3\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u0393\u03b5\u03bd\u03b9\u03ba\u03ce\u03bd \u039b\u03c5\u03ba\u03b5\u03af\u03c9\u03bd&nbsp;<strong>\u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5\u03c2 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03b5\u03c0\u03c4\u03ac (27).<\/strong>&nbsp;\u03a4\u03ac\u03be\u03b5\u03b9\u03c2 \u03bc\u03b5 \u03bc\u03b1\u03b8\u03b7\u03c4\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf\u03c5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03b5\u03c0\u03c4\u03ac (27) \u03b4\u03b9\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c4\u03bc\u03ae\u03bc\u03b1\u03c4\u03b1.<\/p>\n\n\n\n<p>&nbsp; \u03a3\u03b5 \u03b5\u03be\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bf\u03b9\u03ba\u03b5\u03af\u03bf\u03c5 \u0394\u03b9\u03b5\u03c5\u03b8\u03c5\u03bd\u03c4\u03ae \u0394\/\u03b8\u03bc\u03b9\u03b1\u03c2 \u0395\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2&nbsp;<strong>\u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac 10%<\/strong>.<\/p>\n\n\n\n<p>&nbsp; \u0391\u03bb\u03bb\u03ac, \u03b5\u03c0\u03af\u03c3\u03b7\u03c2,&nbsp; \u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03bf\u03c5\u03bc\u03b5 \u03cc\u03c4\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf <strong>\u03ac\u03c1\u03b8\u03c1\u03bf 50\u0384(<\/strong><strong><a href=\"https:\/\/www.forin.gr\/laws\/law\/3876\/n-4692-2020#!\/?article=50&amp;bn=1\">\u0386\u03c1\u03b8\u03c1\u03bf 50.\u03a1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03c9\u03bd \u03c3\u03c7\u03bf\u03bb\u03b9\u03ba\u03ce\u03bd \u03bc\u03bf\u03bd\u03ac\u03b4\u03c9\u03bd \u03c0\u03c1\u03c9\u03c4\u03bf\u03b2\u03ac\u03b8\u03bc\u03b9\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03c5\u03c4\u03b5\u03c1\u03bf\u03b2\u03ac\u03b8\u03bc\u03b9\u03b1\u03c2 \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2<\/a><\/strong><strong>, \u03c4\u03bf\u03c5 \u039d.4692\/2020 (\u03a6\u0395\u039a \u0391 \u2013 12.6.2020)<\/strong> \u0391\u03bd\u03b1\u03b2\u03ac\u03b8\u03bc\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a3\u03c7\u03bf\u03bb\u03b5\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03bf \u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03c2 \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc\u03c2 \u03bc\u03b1\u03b8\u03b7\u03c4\u03ce\u03bd \u03c3\u03c4\u03b1 \u03b3\u03c5\u03bc\u03bd\u03ac\u03c3\u03b9\u03b1, \u03c3\u03c4\u03b1 \u0393\u03b5\u03bd\u03b9\u03ba\u03ac \u039b\u03cd\u03ba\u03b5\u03b9\u03b1 (\u0393\u0395.\u039b.) \u03ba\u03b1\u03b9 \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u039b\u03cd\u03ba\u03b5\u03b9\u03b1 (\u0395\u03a0\u0391.\u039b.), \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03b8\u03ad\u03bc\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03bf\u03c1\u03af\u03c9\u03bd<strong>, \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u03a0\u03b1\u03b9\u03b4\u03b5\u03af\u03b1\u03c2<\/strong> \u03ba\u03b1\u03b9 \u0398\u03c1\u03b7\u03c3\u03ba\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd.<\/p>\n\n\n\n<p>&nbsp; \u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9, \u03ba\u03b1\u03bb\u03bf\u03cd\u03bc\u03b5 \u03c4\u03bf \u03b1\u03c1\u03bc\u03cc\u03b4\u03b9\u03bf \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf \u03bc\u03b5 \u03bd\u03ad\u03b1 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03bd\u03b1 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