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<!DOCTYPE html> <html lang="el-GR" dir="ltr"> <head> <title>ΑΠΑΓΟΡΕΥΣΗ ΤΡΟΠΟΠΟΙΗΣΗΣ ΝΟΜΙΚΗΣ ΜΟΡΦΗΣ ΑΠΟ ΟΕ ΣΕ ΕΕ - Θέματα Λύσης - Διακοπής - Τροποποίησης Εταιριών - Κοινότητα Λογιστών Βήμα συζητήσεων</title> <script type="text/javascript"> var _gaq = _gaq || []; _gaq.push(['_setAccount', 'UA-868973-1']); _gaq.push(['_trackPageview']); _gaq.push(['_setSessionCookieTimeout', 360000]); (function() { var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true; ga.src = ('https:' == document.location.protocol ? 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Ως εκ΄τούτου η εταιρεία μετατρέπεται από ΟΕ σε ΕΕ.Το ΓΕΜΗ λέει ότι αυτό δεν μπορεί να γίνει γαιτι μεταβολή εταιρείας από ΟΕ σε ΕΕ δεν υφίσταται παρά μόνο σε περίπτωσης κληρονομικής διαδοχής όπου ένας ..."> <meta property="og:description" content="Σε μία ΟΕ αποχώρησε ο ένας εκ των ομόρρυθμων εταίρων και προσήλθε άλλος ως ετερόρρυθμος εταίρος. 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href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696206' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T08:38:17Z' title='01/03/2016 08:38 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Σε μία ΟΕ αποχώρησε ο ένας εκ των ομόρρυθμων εταίρων και προσήλθε άλλος ως ετερόρρυθμος εταίρος. Ως εκ΄τούτου η εταιρεία μετατρέπεται από ΟΕ σε ΕΕ.</p><p>Το ΓΕΜΗ λέει ότι αυτό δεν μπορεί να γίνει γαιτι μεταβολή εταιρείας από ΟΕ σε ΕΕ δεν υφίσταται παρά μόνο σε περίπτωσης κληρονομικής διαδοχής όπου ένας ομόρρυθμος εταίρος απεβίωσε οπότε ο κληρονόμος μπορεί να εισέλθει στην εταιρεία μόνο ως ετερόρρυθμος.</p><p> </p><p>Έχεις κανείς άποψη επί του θέματος; </p> </div> </div> </div> </div> </article> <a id='findComment-696208'></a> <a id='comment-696208'></a> <article id='elComment_696208' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του stefanos_her"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-5038.gif' alt='stefanos_her' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/2_Rookie.svg' loading="lazy" alt="Rookie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Rookie (2/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696208' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T08:56:27Z' title='01/03/2016 08:56 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του stefanos_her"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-5038.gif' alt='stefanos_her' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/2_Rookie.svg' loading="lazy" alt="Rookie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Rookie (2/14)"> </div> </li> <li data-role='group'>Silver members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads//team_b_silv.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/content/" rel="nofollow" title="6.949 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 6,9k </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Ηράκλειο Κρήτης</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-696208_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="696208" data-quoteData='{"userid":5038,"username":"stefanos_her","timestamp":1456822587,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696208}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696208_menu' class='ipsComment_ellipsis' id='elControls_696208' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696208_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696208_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696208' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T08:56:27Z' title='01/03/2016 08:56 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Σε μαλάκα έπεσες. Πήγαινε σε άλλο.</p> </div> <div class='ipsItemControls'> <div data-controller='core.front.core.reaction' class='ipsItemControls_right ipsClearfix '> <div class='ipsReact ipsPos_right'> <div class='ipsReact_blurb ' data-role='reactionBlurb'> <ul class='ipsReact_reactions'> <li class="ipsReact_overview ipsType_blendLinks"> <a href='https://www.taxheaven.gr/acforum/profile/37382-ges/' rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/37382-ges/?do=hovercard' title="Προς το προφίλ του G.E.S." class="ipsType_break">G.E.S.</a> <a href='https://www.taxheaven.gr/acforum/profile/25039-elenas/' rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/25039-elenas/?do=hovercard' title="Προς το προφίλ του ElenaS" class="ipsType_break">ElenaS</a> </li> <li class='ipsReact_reactCount'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=showReactionsComment&comment=696208&reaction=6' data-ipsDialog data-ipsDialog-size='medium' data-ipsDialog-title='See who reacted to this' data-ipsTooltip data-ipsTooltip-label="<strong>Upvote</strong><br>Φόρτωση..." data-ipsTooltip-ajax="https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=showReactionsComment&comment=696208&reaction=6&tooltip=1" data-ipsTooltip-safe title="See who reacted "Upvote""> <span> <img src='https://www.taxheaven.gr/acforum/uploads/reactions/react_up.png' alt="Upvote" loading="lazy"> </span> <span> 2 </span> </a> </li> </ul> </div> </div> </div> <ul class='ipsComment_controls ipsClearfix ipsItemControls_left' data-role="commentControls"> <li class='ipsHide' data-role='commentLoading'> <span class='ipsLoading ipsLoading_tiny ipsLoading_noAnim'></span> </li> </ul> </div> </div> </div> </div> </article> <a id='findComment-696209'></a> <a id='comment-696209'></a> <article id='elComment_696209' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του stefanos_her"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-5038.gif' alt='stefanos_her' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/2_Rookie.svg' loading="lazy" alt="Rookie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Rookie (2/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696209' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T08:58:19Z' title='01/03/2016 08:58 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του stefanos_her"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-5038.gif' alt='stefanos_her' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/2_Rookie.svg' loading="lazy" alt="Rookie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Rookie (2/14)"> </div> </li> <li data-role='group'>Silver members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads//team_b_silv.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/content/" rel="nofollow" title="6.949 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 6,9k </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Ηράκλειο Κρήτης</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-696209_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="696209" data-quoteData='{"userid":5038,"username":"stefanos_her","timestamp":1456822699,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696209}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696209_menu' class='ipsComment_ellipsis' id='elControls_696209' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696209_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696209_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696209' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T08:58:19Z' title='01/03/2016 08:58 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Και ψάχνε λίγο στο forum, υπάρχουν κάμποσα θέματα ανοιγμένα για αυτό που ρωτάς.</p><p> </p><p> </p><p><a data-ipb="nomediaparse" href="https://www.taxheaven.gr/acforum/index.php?showtopic=46257">http://www.taxheaven.gr/acforum/index.php?showtopic=46257</a></p> </div> </div> </div> </div> </article> <a id='findComment-696213'></a> <a id='comment-696213'></a> <article id='elComment_696213' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του stefanos_her"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-5038.gif' alt='stefanos_her' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/2_Rookie.svg' loading="lazy" alt="Rookie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Rookie (2/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696213' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T09:13:56Z' title='01/03/2016 09:13 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του stefanos_her"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-5038.gif' alt='stefanos_her' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/2_Rookie.svg' loading="lazy" alt="Rookie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Rookie (2/14)"> </div> </li> <li data-role='group'>Silver members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads//team_b_silv.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/content/" rel="nofollow" title="6.949 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 6,9k </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Ηράκλειο Κρήτης</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-696213_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="696213" data-quoteData='{"userid":5038,"username":"stefanos_her","timestamp":1456823636,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696213}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696213_menu' class='ipsComment_ellipsis' id='elControls_696213' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696213_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696213_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696213' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T09:13:56Z' title='01/03/2016 09:13 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Κοιτάξτε τώρα γιατί δεν θα πάει μπροστά ΠΟΤΕ αυτός ο τόπος.........</p><p> </p><p>Φαντάζομαι τώρα εγώ.....</p><p> </p><p>Ο τύπος στο ΓΕΜΗ ψάχνει να βρει τη διαδικασία μετατροπής από οε σε εε. Δεν βρίσκει κάτι, άρα δεν γίνεται. Τόσο απλά.....</p><p> </p><p>Να το ξαναπώ για να το καταλάβουμε......</p><p> </p><p><strong>Αφού δεν βρίσκει τη διαδικασία, πως δλδ να το καταχωρήσει στον Η/Υ, δεν γίνεται η μετατροπή της ΟΕ σε ΕΕ.</strong></p><p> </p><p>Το μόνο που βρίσκει, είναι το <a data-ipb="nomediaparse" href="http://www.businessportal.gr/pdf/es-20150818-370.pdf" rel="external nofollow">370/18-8-2015</a> έγγραφο του εποπτικού του ΓΕΜΗ, που πατάει σε μια συγκεκριμένη διάταξη (Ν. 4272/2012, άρθρο 265) για να "νομιμοποιήσει" μια μετατροπή ΟΕ σε ΕΕ. Οπότε, αποφαίνεται ότι μόνο αν πεθάνει κανένας ομόρρυθμος και μπει κληρονόμος, και συμφωνήσουνε όλοι οι άλλοι για να γίνει ετερόρυθμος, τότε μετατρέπεται η ΟΕ σε ΕΕ......</p><p> </p><p><strong>Η οποία διάταξη θεωρεί ως δεδομένη την ελεύθερη επιλογή του κληρονόμου να επιλέξει αν θα είναι ομμόρυθμος ή εταιρόρυθμος, </strong>ωστόσο τελεί υπό την έγκριση των άλλων εταίρων αν το δεχτούνε (λογικό).......</p><p> </p><p> </p><p> </p><p>The masturbation goes cloud........................</p> </div> <div class='ipsItemControls'> <div data-controller='core.front.core.reaction' class='ipsItemControls_right ipsClearfix '> <div class='ipsReact ipsPos_right'> <div class='ipsReact_blurb ' data-role='reactionBlurb'> <ul class='ipsReact_reactions'> <li class="ipsReact_overview ipsType_blendLinks"> <a href='https://www.taxheaven.gr/acforum/profile/25039-elenas/' rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/25039-elenas/?do=hovercard' title="Προς το προφίλ του ElenaS" class="ipsType_break">ElenaS</a> </li> <li class='ipsReact_reactCount'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=showReactionsComment&comment=696213&reaction=6' data-ipsDialog data-ipsDialog-size='medium' data-ipsDialog-title='See who reacted to this' data-ipsTooltip data-ipsTooltip-label="<strong>Upvote</strong><br>Φόρτωση..." 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ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του HARYK"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg' alt='HARYK' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/31713-haryk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696214' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T09:14:40Z' title='01/03/2016 09:14 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/31713-haryk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του HARYK"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg' alt='HARYK' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </div> </li> <li data-role='group'>Silver members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads//team_b_silv.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/content/" rel="nofollow" title="5.277 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 5,3k </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Αθήνα</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-696214_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="696214" data-quoteData='{"userid":31713,"username":"HARYK","timestamp":1456823680,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696214}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696214_menu' class='ipsComment_ellipsis' id='elControls_696214' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696214_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696214_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696214' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T09:14:40Z' title='01/03/2016 09:14 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <blockquote data-ipsquote="" class="ipsQuote" data-ipsquote-contentcommentid="696208" data-ipsquote-contentapp="forums" data-ipsquote-contenttype="forums" data-ipsquote-contentclass="forums_Topic" data-ipsquote-contentid="100823" data-ipsquote-username="stefanos_her" data-cite="stefanos_her" data-ipsquote-timestamp="1456822587"><div><div><p>Σε μαλάκα έπεσες. Πήγαινε σε άλλο.</p></div></div></blockquote><p> </p><p>Προφανώς Στεφ ο "μαλάκας@", έχει υπόψη του και στηρίζεται σ' αυτό:</p><p> </p><blockquote data-ipsquote="" class="ipsQuote"><div><p> </p><p><strong><span style="font-family:times, serif;"><span style="font-size:12pt;">Γ.Ε.ΜΗ. </span></span></strong></p><p><span style="font-family:times, serif;">Αθήνα, 18 Αυγούστου 2015</span></p><p>Αρ. Πρωτ. 370</p><p>ΕΛΛΗΝΙΚΗ ΔΗΜΟΚΡΑΤΙΑ</p><p>ΕΠΟΠΤΙΚΟ ΣΥΜΒΟΥΛΙΟ ΓΕΝΙΚΟΥ ΕΜΠΟΡΙΚΟΥ ΜΗΤΡΩΟΥ</p><p>Ακαδημίας 6 - 10671 Αθήνα</p><p><strong>Θέμα : Αντιμετώπιση αιτήματος σχετικά με τη δυνατότητα μετατροπής Ομόρρυθμης Εταιρείας (φαρμακείο) σε Ετερρόρυθμη Εταιρεία (κληρονομικό φαρμακείο).</strong></p><p>Απαντώντας στην υπ. Αριθμ. 1331/Φ.1801 ανωτέρω επιστολή σας, σχετικά με την «Αντιμετώπιση αιτήματος σχετικά με τη δυνατότητα μετατροπής Ομόρρυθμης Εταιρείας (φαρμακείο) σε Ετερρόρυθμη Εταιρεία (κληρονομικό φαρμακείο)», και σε συνέχεια της απάντησης μας με αρ. πρωτ. 56/18.02.2015 σας γνωρίζουμε ότι, η ομόφωνη άποψη του Εποπτικού Συμβουλίου μας7 έχει ως εξής :</p><p><span style="font-size:18px;"><span style="color:rgb(0,0,255);">Η μετατροπή της Ομόρρυθμης εταιρείας με την επωνυμία «.......................... Ο.Ε.», σε Ετερόρρυθμη Εταιρεία παρότι δεν επιτρέπεται ρητά από διάταξη νόμου</span></span>, <strong>εν τούτοις, δύναται να πραγματοποιηθεί εφαρμοζομένης της διάταξης του άρθρου 265 του Ν.4072/2012 με την είσοδο στην εταιρεία των κληρονόμων του ομορρύθμου εταίρου</strong> εφόσον κατ' αρχήν το καταστατικό της προβλέπει τη δυνατότητα συνέχισής της εταιρείας σε περίπτωση θανάτου εταίρου από τους κληρονόμους του, και δεδομένου ότι βάσει της ως άνω διάταξης οι κληρονόμοι έχουν δικαίωμα να ζητήσουν να λάβουν τη θέση ετερορρύθμου εταίρου. Ωστόσο, καθώς δεν νοείται η λειτουργία προσωπικής εταιρείας χωρίς την ύπαρξη ομορρύθμου εταίρου, θα πρέπει παράλληλα να εισέλθει στην εταιρεία κάποιος ομόρρυθμος εταίρος, ή κάποιος εκ των υφισταμένων εταίρων να μετατραπεί σε ομόρρυθμο..</p><p>Η σχετική προθεσμία για την άσκηση από τους κληρονόμους αυτού του δικαιώματος τους είναι τριάντα ημέρες από την αποδοχή της κληρονομιάς ή από την απώλεια του δικαιώματος για την αποποίηση της.</p><p>Σχετικά με την δυνατότητα εφαρμογής των διατάξεων περί κληρονομικού δικαίου και τις διατάξεις περί λειτουργίας κληρονομικού φαρμακείου, σας ενημερώνουμε ότι το Εποπτικό Συμβούλιο του ΓΕΜΗ μεριμνά για την ομοιόμορφη εφαρμογή των διατάξεων του νόμου 3419/2005 «Γενικό Εμπορικό Μητρώο (Γ.Ε.ΜΗ.) και Εκσυγχρονισμός της Επιμελητηριακής Νομοθεσίας» από όλα τα Επιμελητήρια της χώρας και τις Υπηρεσίες Μιας Στάσης και κατά </p><p>συνέπεια δεν είναι αρμόδιο να επιλαμβάνεται ζητημάτων που αφορούν στην νομοθεσία περί κληρονομικού φαρμακείου.</p><p>Ο Πρόεδρος του Εποπτικού Συμβουλίου</p><p>Μιχαήλ Σφακιάνακης</p></div></blockquote><p> </p><p><a data-ipb="nomediaparse" href="http://www.taxheaven.gr/laws/circular/view/id/21585" rel="external nofollow">http://www.taxheaven.gr/laws/circular/view/id/21585</a></p> </div> </div> </div> </div> </article> <a id='findComment-696215'></a> <a id='comment-696215'></a> <article id='elComment_696215' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του HARYK"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg' alt='HARYK' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/31713-haryk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696215' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T09:15:47Z' title='01/03/2016 09:15 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/31713-haryk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του HARYK"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg' alt='HARYK' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </div> </li> <li data-role='group'>Silver members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads//team_b_silv.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/content/" rel="nofollow" title="5.277 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 5,3k </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Αθήνα</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-696215_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="696215" data-quoteData='{"userid":31713,"username":"HARYK","timestamp":1456823747,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696215}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696215_menu' class='ipsComment_ellipsis' id='elControls_696215' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696215_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696215_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696215' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T09:15:47Z' title='01/03/2016 09:15 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Το timing...</p> </div> </div> </div> </div> </article> <a id='findComment-696224'></a> <a id='comment-696224'></a> <article id='elComment_696224' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/19482-grigoris800/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/19482-grigoris800/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του grigoris800"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%23c4628c%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EG%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='grigoris800' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/19482-grigoris800/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/19482-grigoris800/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/19482-grigoris800/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του grigoris800" class="ipsType_break">grigoris800</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696224' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T10:07:40Z' title='01/03/2016 10:07 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/19482-grigoris800/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/19482-grigoris800/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του grigoris800" class="ipsType_break">grigoris800</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/19482-grigoris800/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/19482-grigoris800/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του grigoris800"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%23c4628c%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EG%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='grigoris800' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank 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data-quoteData='{"userid":19482,"username":"grigoris800","timestamp":1456826860,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696224}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> <li><strong class="ipsBadge ipsBadge_large ipsComment_authorBadge">Συγγραφές</strong></li> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696224_menu' class='ipsComment_ellipsis' id='elControls_696224' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696224_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696224_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696224' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T10:07:40Z' title='01/03/2016 10:07 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <blockquote data-ipsquote="" class="ipsQuote" data-ipsquote-contentcommentid="696214" data-ipsquote-contentapp="forums" data-ipsquote-contenttype="forums" data-ipsquote-contentclass="forums_Topic" data-ipsquote-contentid="100823" data-ipsquote-username="HARYK" data-cite="HARYK" data-ipsquote-timestamp="1456823680"><div><div><p>Προφανώς Στεφ ο "μαλάκας@", έχει υπόψη του και στηρίζεται σ' αυτό:</p><p> </p><p> </p><p><a data-ipb="nomediaparse" href="http://www.taxheaven.gr/laws/circular/view/id/21585" rel="external nofollow">http://www.taxheaven.gr/laws/circular/view/id/2158</a></p><p> </p></div></div></blockquote><p>Ίσως να στηρίζεται σε αυτό που παραθέτεις.</p><p> </p><p>Απλά να πάω σε άλλο υπάλληλο δεν μπορώ γιατι και ο Διευθυντής της Υπηρεσίας αλλά και στο Υπουργείο μου είπαν ότι όντως μετατροπή ΟΕ σε ΕΕ μπορεί να γίνει μόνο σε περίπτωση κληρονομιάς.</p><p> </p><p>Πώς γίνεται να συμπεραίνουμε ότι σε καμία άλλη περίπτωση δεν μπορεί να γίνει μετατροπή ΟΕ σε ΕΕ, βάσει του άρθρου 265 του Ν.4072/2012 στο οποίο περιγράφεται η διαδικασία μεταβίβασης της συμμετοχής εταίρου που απεβίωσε στους κληρονόμους, δεν μπορώ να καταλάβω.</p><p> </p><p>Η ευκολία που βγάζουν τέτοια συμπεράσματα με ξεπερνάει.</p><p> </p><p>Το εποπτικό του ΓΕΜΗ στο έγγραφο που παραθέτεις λέει ότι μετατροπή από ΟΕ σε ΕΕ δεν επιτρέπεται ρητά από διάταξη του νόμου.</p><p> Άρα απαγορεύεται ;</p><p> </p><p><span style="color:rgb(90,90,90);font-family:tahoma, helvetica, arial, sans-serif;font-size:13px;background-color:rgb(253,253,253);">στο βιβλιο του Κιμωνα Αλεξοπουλου </span></p><p><span style="color:rgb(90,90,90);font-family:tahoma, helvetica, arial, sans-serif;font-size:13px;background-color:rgb(253,253,253);">Εμπορικές & Αστικές Προσωπικές Εταιρείες γράφει :</span></p><p><em><span style="color:rgb(90,90,90);font-family:tahoma, helvetica, arial, sans-serif;font-size:13px;background-color:rgb(253,253,253);">Η μετατροπή Ο.Ε. σε Ε.Ε., καθώς και αντιστρόφως, Ε.Ε. σε Ο.Ε., δεν προβλέπεται ρητά στο νόμο, πλην όμως ήταν πάντοτε επιτρεπτή τόσο από τη νομολογία όσο και από τη θεωρία.[153] Η μετατροπή της Ο.Ε. σε Ε.Ε. μπορεί να γίνει με τους εξής τρόπους:...........</span></em></p><p> </p><p>Το θέμα είναι ότι για να βρω το δίκιο μου πρέπει να κάνω ερώτημα στο εποπτικό συμβούλιο;</p><p>ή </p><p>να πάρω ψυχοφάρμακα;</p> </div> </div> </div> </div> </article> <a id='findComment-696229'></a> <a id='comment-696229'></a> <article id='elComment_696229' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του HARYK"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg' alt='HARYK' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/31713-haryk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696229' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T10:26:46Z' title='01/03/2016 10:26 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/31713-haryk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του HARYK"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg' alt='HARYK' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </div> </li> <li data-role='group'>Silver members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads//team_b_silv.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/content/" rel="nofollow" title="5.277 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 5,3k </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Αθήνα</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-696229_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="696229" data-quoteData='{"userid":31713,"username":"HARYK","timestamp":1456828006,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696229}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696229_menu' class='ipsComment_ellipsis' id='elControls_696229' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696229_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696229_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696229' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T10:26:46Z' title='01/03/2016 10:26 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <blockquote data-ipsquote="" class="ipsQuote" data-ipsquote-contentcommentid="696224" data-ipsquote-contentapp="forums" data-ipsquote-contenttype="forums" data-ipsquote-contentclass="forums_Topic" data-ipsquote-contentid="100823" data-ipsquote-username="grigoris800" data-cite="grigoris800" data-ipsquote-timestamp="1456826860"><div><div> <em>...</em><p> </p> <p>Το θέμα είναι ότι για να βρω το δίκιο μου πρέπει να κάνω ερώτημα στο εποπτικό συμβούλιο;</p> <p>ή </p> <p>να πάρω ψυχοφάρμακα;</p> </div></div></blockquote> <p> </p> <p>Θα σας πρότεινα το πρώτο ( Να απαντήσουν δηλαδή στο, "ό,τι δεν επιτρέπεται ρητά, απαγορεύεται;" )</p> <p>Παρόλ' αυτά, θεωρώ ότι θα "πέσετε" αργά ή γρήγορα και στην... δεύτερη περίπτωση...</p> <p> </p> <p>Καλό μήνα. <img src="//www.taxheaven.gr/acforum/applications/core/interface/js/spacer.png" alt=":)" srcset="https://www.taxheaven.gr/acforum/uploads/emoticons/smile@2x.png 2x" width="20" height="20" data-src="https://www.taxheaven.gr/acforum/uploads/emoticons/default_smile.png"></p> </div> </div> </div> </div> </article> <a id='findComment-696232'></a> <a id='comment-696232'></a> <article id='elComment_696232' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/20861-hercules/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/20861-hercules/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του Hercules"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%2380c462%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EH%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='Hercules' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/20861-hercules/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/20861-hercules/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/20861-hercules/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του Hercules" class="ipsType_break">Hercules</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696232' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T10:37:44Z' title='01/03/2016 10:37 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/20861-hercules/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/20861-hercules/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του Hercules" class="ipsType_break">Hercules</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/20861-hercules/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/20861-hercules/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του Hercules"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%2380c462%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EH%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='Hercules' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline 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data-quoteData='{"userid":20861,"username":"Hercules","timestamp":1456828664,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696232}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696232_menu' class='ipsComment_ellipsis' id='elControls_696232' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696232_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696232_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696232' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T10:37:44Z' title='01/03/2016 10:37 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Και εγω προσπαθησα καιμε απαντησαν</p><pre>ΓΕΝΙΚΗ ΓΡΑΜΜΑΤΕΙΑ ΕΜΠΟΡΙΟΥ &</pre><pre>ΠΡΟΣΤΑΣΙΑΣ ΚΑΤΑΝΑΛΩΤΗ</pre><pre>ΓΕΝΙΚΗ Δ/ΝΣΗ ΑΓΟΡΑΣ</pre><pre> Δ/ΝΣΗ ΕΤΑΙΡΕΙΩΝ & ΓΕΜΗ</pre><pre> ΤΜΗΜΑ Γ’</pre><pre> Tαχ. Δ/νση: Πλ. Κάνιγγος</pre><pre> Τ.Κ. : 101 81</pre><pre> Πληροφορίες: Σπ. Περιστέρης</pre><pre> Τηλέφωνο: 213 - 15 14 303</pre><pre> 210 - 38 43 391</pre><pre>Fax : 210 - 38 38 981</pre><pre> 210 - 38 42 509</pre><pre> 210 – 38 42 642</pre><pre>Ε-MAIL: <a href="/cdn-cgi/l/email-protection" class="__cf_email__" data-cfemail="ed9e9d889f849e99889f849ead8a8a88c38a9f">[email protected]</a></pre><pre> </pre><pre>ΘΕΜΑ: «Αλλαγή εταιρίας από ΟΕ σε ΕΕ» </pre><pre> Σχετ. Το υπ’ αριθ. πρωτ. ΔΕΛ Η 1143676 ΕΞ 2015 έγγραφό σας </pre><pre> </pre><pre>Σε απάντηση του από υπ’ αριθ. πρωτ. ΔΕΛ Η 1143676 ΕΞ 2015 εγγράφου σας, σχετικά με την αλλαγή επωνυμίας της εταιρίας από ---------------------------- με καταχώριση στο ΓΕΜΗ σχετικού ιδιωτικού συμφωνητικού σύστασης ορθής επανάληψης, σας γνωρίζουμε ότι ο νόμος 3419/2005 περί ΓΕΜΗ και Εκσυγχρονισμό της Επιμελητηριακής Νομοθεσίας δεν προβλέπει μια τέτοια πράξη. Επίσης σύμφωνα με το νόμο 4072/2012, παρ. 282, δύναται η μετατροπή ετερόρρυθμης σε ομόρρυθμη εταιρεία όχι όμως και το αντίστροφο. </pre><pre> </pre><pre>Η ΥΓΕΜΗ του Επαγγελματικού και Βιοτεχνικού Επιμελητηρίου Ροδόπης, υποχρεούται όπως αυτεπάγγελτα καταχωρίσει/διορθώσει, βάσει του άρθρου 11, του ν. 3419/2005 τη νεότερη λανθασμένη καταχώριση, προκειμένου να απεικονίζεται σωστά η νομική μορφή της εταιρείας και η θέση των εταίρων. </pre><pre> </pre><p><span style="font-family:'times new roman';"><span style="font-size:12pt;"> Ο ΔΙΕΥΘΥΝΤΗΣ</span></span></p> </div> </div> </div> </div> </article> <a id='findComment-696238'></a> <a id='comment-696238'></a> <article id='elComment_696238' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/20861-hercules/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/20861-hercules/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του Hercules"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%2380c462%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EH%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='Hercules' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/20861-hercules/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/20861-hercules/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/20861-hercules/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του Hercules" class="ipsType_break">Hercules</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696238' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T11:01:26Z' title='01/03/2016 11:01 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/20861-hercules/' rel="nofollow" data-ipsHover data-ipsHover-width='370' 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data-quoteData='{"userid":20861,"username":"Hercules","timestamp":1456830086,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696238}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696238_menu' class='ipsComment_ellipsis' id='elControls_696238' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696238_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696238_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696238' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T11:01:26Z' title='01/03/2016 11:01 πμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Συγνωμη λαθος.....</p><p>δεν μπορω να κανω επικοληση του e-mail που μου στειλανε</p><p>Δυστυχως μου το απαγορευει συμφωνα με τον Ν3419/2005 και με τον Ν 4072/2012 παραγρ 282</p> </div> </div> </div> </div> </article> <a id='findComment-696265'></a> <a id='comment-696265'></a> <article id='elComment_696265' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του HARYK"> <img 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data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696265' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T13:25:47Z' title='01/03/2016 01:25 μμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/31713-haryk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div 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cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/content/" rel="nofollow" title="5.277 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 5,3k </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Αθήνα</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-696265_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="696265" data-quoteData='{"userid":31713,"username":"HARYK","timestamp":1456838747,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696265}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696265_menu' class='ipsComment_ellipsis' id='elControls_696265' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696265_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696265_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696265' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T13:25:47Z' title='01/03/2016 01:25 μμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <blockquote data-ipsquote="" class="ipsQuote" data-ipsquote-contentcommentid="696238" data-ipsquote-contentapp="forums" data-ipsquote-contenttype="forums" data-ipsquote-contentclass="forums_Topic" data-ipsquote-contentid="100823" data-ipsquote-username="Hercules" data-cite="Hercules" data-ipsquote-timestamp="1456830086"><div><div><p>Συγνωμη λαθος.....</p><p>δεν μπορω να κανω επικοληση του e-mail που μου στειλανε</p><p>Δυστυχως μου το απαγορευει συμφωνα με τον Ν3419/2005 και με τον Ν 4072/2012 παραγρ 282</p></div></div></blockquote><p> </p><p>Η παρ. 282 του ν.4072/12 αφορά σε μετατροπή ετερόρρυθμης σε ομόρρυθμη και όχι το αντίστροφο (όπως αναφέρει και η απάντηση που δημοσιεύσατε).</p><p> </p><blockquote data-ipsquote="" class="ipsQuote"><div><p><span style="font-size:14px;"><span style="font-family:times, serif;">Άρθρο 282. Μετατροπή ετερόρρυθµης σε οµόρρυθµη εταιρεία</span></span></p><span style="font-size:14px;"><span style="font-family:times, serif;">1. Σε περίπτωση εξόδου, αποκλεισμού ή θανάτου του μοναδικού ετερόρρυθμου εταίρου, η ετερόρρυθμη εταιρεία συνεχίζεται ως ομόρρυθμη.<p>2. Η ετερόρρυθμη εταιρεία μπορεί να μετατραπεί σε ομόρρυθμη με ομόφωνη απόφαση των εταίρων. </p></span></span></div></blockquote><p> </p><p>Επίσης, ούτε στον ν.3419/05 βλέπω να υπάρχει "ρητά" περιορισμός.</p><p> </p><p>Ωστόσο παραμένει η ερώτηση.</p><p>Ό,τι δεν επιτρέπεται ρητά, απαγορεύεται;</p> </div> </div> </div> </div> </article> <a id='findComment-696269'></a> <a id='comment-696269'></a> <article id='elComment_696269' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/22304-nikanor/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/22304-nikanor/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του NIKANOR"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%236289c4%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EN%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='NIKANOR' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/22304-nikanor/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/22304-nikanor/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/22304-nikanor/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του NIKANOR" class="ipsType_break">NIKANOR</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696269' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-01T14:09:36Z' title='01/03/2016 02:09 μμ' data-short='%d χρ'>1 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/22304-nikanor/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/22304-nikanor/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του NIKANOR" class="ipsType_break">NIKANOR</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/22304-nikanor/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/22304-nikanor/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του NIKANOR"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%236289c4%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EN%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='NIKANOR' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline 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data-quoteData='{"userid":22304,"username":"NIKANOR","timestamp":1456841376,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696269}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696269_menu' class='ipsComment_ellipsis' id='elControls_696269' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696269_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696269_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696269' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-01T14:09:36Z' title='01/03/2016 02:09 μμ' data-short='%d χρ'>1 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <blockquote data-ipsquote="" class="ipsQuote" data-ipsquote-contentcommentid="696265" data-ipsquote-contentapp="forums" data-ipsquote-contenttype="forums" data-ipsquote-contentclass="forums_Topic" data-ipsquote-contentid="100823" data-ipsquote-username="HARYK" data-cite="HARYK" data-ipsquote-timestamp="1456838747"><div><div><p> </p><p>Ωστόσο παραμένει η ερώτηση.</p><p>Ό,τι δεν επιτρέπεται ρητά, απαγορεύεται;</p></div></div></blockquote><p> </p><p>Δυστυχώς (για εμάς) αυτό ακριβώς συμβαίνει Μπάμπη.</p><p> </p><p>Αφού δεν αναφέρεται στον νόμο, δεν επιτρέπεται.</p><p> </p><p>Κι εγώ έχω μια παρόμοια περίπτωση μετατροπής Ο.Ε. σε Ε.Ε. , η οποία έχει κολλήσει για τον ίδιο ακριβώς λόγο.</p><p>Μου έδωσαν μάλιστα το ίδιο έγγραφο που αναφέρει ο συνάδελφος Hercules</p><p>Για την ιστορία είναι το υπ'αριθ. Πρωτ. 124745/30-11-15 του Υπ. Οικονομίας.</p><p> </p><p>Τόσο το Εποπτικό Συμβούλιο του ΓΕΜΗ όσο και το Επιμελητήριο Ροδόπης (που βάσει δικού του ερωτήματος συντάχθηκε το απαντητικό έγγραφο του Υ.Ο.) επανήλθαν και σε νέες επιστολές που έστειλαν στο Υπουργείο αναφέρουν για "κενό νόμου" που χρήζει νομοθετικής ρύθμισης. </p><p> </p><p>Μέχρι να αξιωθούν ν'απαντήσουν ή να ρυθμίσουν το παραπάνω ζήτημα από το Υπουργείο, καθόμαστε και αναρωτιόμαστε με τι και ποιους έχουμε μπλέξει.</p><p> </p><p>υγ. Ενα ρητό αναφέρει ότι στις Δημοκρατίες, ότι δεν απαγορεύεται από το νόμο με σαφή, ρητό και κατηγορηματικό τρόπο, επιτρέπεται.</p><p> </p><p>Στα αυταρχικά καθεστώτα πάλι, ό,τι δεν προβλέπεται ρητά, κατηγορηματικά και νομοθετικά, απαγορεύεται. Επιτρέπεται μόνον ό,τι προβλέπει ο νόμος και τίποτε άλλο.</p><p>Εγώ θα πρόσθετα και στις Μπανανίες.</p> </div> </div> </div> </div> </article> <a id='findComment-696320'></a> <a id='comment-696320'></a> <article id='elComment_696320' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/19482-grigoris800/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/19482-grigoris800/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του grigoris800"> <img 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href='https://www.taxheaven.gr/acforum/profile/19482-grigoris800/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/19482-grigoris800/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του grigoris800" class="ipsType_break">grigoris800</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696320' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-02T08:57:46Z' title='02/03/2016 08:57 πμ' data-short='%d χρ'>2 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/19482-grigoris800/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/19482-grigoris800/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του grigoris800" class="ipsType_break">grigoris800</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div 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data-quoteData='{"userid":19482,"username":"grigoris800","timestamp":1456909066,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696320}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> <li><strong class="ipsBadge ipsBadge_large ipsComment_authorBadge">Συγγραφές</strong></li> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696320_menu' class='ipsComment_ellipsis' id='elControls_696320' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696320_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696320_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696320' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-02T08:57:46Z' title='02/03/2016 08:57 πμ' data-short='%d χρ'>2 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Ωραία, οπότε καταλήγω στο να κάνω διακοπή της ΟΕ και την ίδια μέρα έναρξη της ΕΕ με τους ίδιους εταίρους και με ότι βέβαια αυτό συνεπάγεται σε χρόνο χρήμα κλπ.</p><p>Αυτό που ήθελα να ήξερα είναι ποιο το αποτέλεσμα της απαγόρευσης αφού θα κάνω την παραπάνω διαδικασία και θα πετύχω το ίδιο αποτέλεσμα με τη μόνη διαφορά ότι εκτός από επωνυμία θα αλλάξω και αφμ.</p><p>Καλήτερα μη σας πώ, γιατι θα καθαρίσω και την παλιά εταιρεία. </p> </div> </div> </div> </div> </article> <a id='findComment-696358'></a> <a id='comment-696358'></a> <article id='elComment_696358' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a 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href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696358' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-02T12:47:11Z' title='02/03/2016 12:47 μμ' data-short='%d χρ'>2 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/22419-sothris/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/22419-sothris/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του SOTHRIS" class="ipsType_break">SOTHRIS</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/22419-sothris/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/22419-sothris/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του SOTHRIS"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-22419.jpg' alt='SOTHRIS' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </div> </li> <li data-role='group'>Silver members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads//team_b_silv.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/22419-sothris/content/" rel="nofollow" title="4.870 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 4,9k </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>ΘEΣΣΑΛΟΝΙΚΗ</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-696358_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="696358" data-quoteData='{"userid":22419,"username":"SOTHRIS","timestamp":1456922831,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696358}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696358_menu' class='ipsComment_ellipsis' id='elControls_696358' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696358_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696358_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696358' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-02T12:47:11Z' title='02/03/2016 12:47 μμ' data-short='%d χρ'>2 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Επί των ανωτέρω </p><p> </p><p>Εχουμε μια απάντηση(με ημερομηνία 30-11-2015 ) από το υπουργείο στο οποίο προίσταται ο κ. Σταθάκης , απάντηση προς το ΥΠΟΥΡΓΕΙΟ ΟΙΚΟΝΟΜΙΚΩΝ και κοινοποιούμενη στο ΕΠΟΠΤΙΚΟ ΣΥΜΒΟΥΛΙΟ ΤΟΥ ΓΕΜΗ , στο ΕΠΙΜΕΛΗΤΗΡΙΟ ΡΟΔΟΠΗΣ , στη ΔΟΥ ΚΟΜΟΤΗΝΗΣ , στην οποία απάντηση υποστηρίζουν ότι ο νόμος 3419/2005 ΔΕΝ ΠΡΟΒΛΕΠΕΙ ΚΑΜΙΑ ΤΕΤΟΙΑ ΠΡΑΞΗ.</p><p>Συνεχίζει τώρα αυτό το απίθανο έγγραφο με επιχείρημα ότι ο Ν 4072/2012 , αρθρο 282 ΠΡΟΒΛΕΠΕΙ ΤΗ ΜΕΤΑΤΡΟΠΗ ΕΕ ΣΕ ΟΕ , όχι όμως και το ΑΝΤΙΣΤΡΟΦΟ.</p><p>Ενδιαφέρον έχει η συνέχεια στο έγγραφο αυτό. Υποχρεούται η ΥΠΗΡΕΣΙΑ ΓΕΜΗ του επιμελητηρίου ΡΟΔΟΠΗΣ , όπως αυτεπάγγελτα καταχωρήσει/διορθώσει , βάσει του άρθρου 11 , ν 3419/2005 τη νεότερη λανθασμένη καταχώρηση , προκειμένου να απεικονίζεται σωστά η νομική μορφή της εταιρείας και η θέση των εταίρων.</p><p> </p><p>Οι άνθρωποι του ΓΕΜΗ εκεί δεν έμειναν με σταυρωμένα τα χέρια και στέλνουν στο υπουργείο ανάπτυξης έγγραφη ερώτηση (με ημερομηνία 17/12/2015) και ρωτούν να τους αποσαφηνίσουν πλήρως και αιτιολογημένα με ποια διάταξη νόμου δε μπορεί να μετατραπεί μια ομόρρυθμη εταιρεία σε ετερρόρυθμη .</p><p> </p><p>Απάντηση , όπως την ήθελαν (αναλυτική δηλαδή ) δεν πήραν ακόμη. Σε δική μου επικοινωνία με το υπουργείο προέκυψε το εξής : η ΑΠΑΓΌΡΕΥΣΗ της μετατροπής αυτής είναι θέση της νομικής τους υπηρεσίας , υπάρχουν δεκάδες ερωτήματα σχετικά , αλλά κανείς δεν έχει τη διάθεση να ασχοληθεί σοβαρά με αυτά.</p><p> </p><p>Ωστόσο υπάρχει μια γνωμοδότηση της υπηρεσίας με ημερομηνία 12/01/2016 , σύμφωνα με την οποία υφίσταται κενό νόμου στην περίπτωση αυτή . Η γνωμοδότηση είχε ως συνέπεια την έκδοση ενός εσωτερικού εγγράφου με αποδέκτες τις υπηρεσίες ΓΕΜΗ , οι οποίες δε καταχωρούν πλέον αυτές τις μετατροπές.</p> </div> <div class='ipsItemControls'> <div data-controller='core.front.core.reaction' class='ipsItemControls_right ipsClearfix '> <div class='ipsReact ipsPos_right'> <div class='ipsReact_blurb ' data-role='reactionBlurb'> <ul class='ipsReact_reactions'> <li class="ipsReact_overview ipsType_blendLinks"> <a href='https://www.taxheaven.gr/acforum/profile/52328-prokroustis/' rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/52328-prokroustis/?do=hovercard' title="Προς το προφίλ του prokroustis" class="ipsType_break">prokroustis</a> </li> <li class='ipsReact_reactCount'> <a 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data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/22304-nikanor/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του NIKANOR"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%236289c4%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EN%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='NIKANOR' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/22304-nikanor/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/22304-nikanor/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/22304-nikanor/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του NIKANOR" class="ipsType_break">NIKANOR</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696363' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-02T13:34:27Z' title='02/03/2016 01:34 μμ' data-short='%d χρ'>2 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/22304-nikanor/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/22304-nikanor/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του NIKANOR" class="ipsType_break">NIKANOR</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/22304-nikanor/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/22304-nikanor/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του NIKANOR"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%236289c4%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EN%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='NIKANOR' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline 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data-quoteData='{"userid":22304,"username":"NIKANOR","timestamp":1456925667,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696363}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696363_menu' class='ipsComment_ellipsis' id='elControls_696363' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696363_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696363_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696363' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-02T13:34:27Z' title='02/03/2016 01:34 μμ' data-short='%d χρ'>2 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <blockquote data-ipsquote="" class="ipsQuote" data-ipsquote-contentcommentid="696358" data-ipsquote-contentapp="forums" data-ipsquote-contenttype="forums" data-ipsquote-contentclass="forums_Topic" data-ipsquote-contentid="100823" data-ipsquote-username="SOTHRIS" data-cite="SOTHRIS" data-ipsquote-timestamp="1456922831"><div><div> <p> </p> <p>Απάντηση δεν πήραν ακόμη. Σε δική μου επικοινωνία με το υπουργείο πρόεκυψε το εξής : η ΑΠΑΓΌΡΕΥΣΗ της μετατροπής αυτής είναι θέση της νομικής τους υπηρεσίας , υπάρχουν δεκαδες ερωτήματα σχετικά , αλλά κανείς δεν έχει τη διάθεση να ασχοληθεί σοβαρά με αυτά.</p> </div></div></blockquote> <p> </p> <p>Ετσι ακριβώς.</p> <p>Και το Επιμελητήριο Ροδόπης τους αναφέρει αναλυτικά ότι δεν θίγονται συμφέροντα ούτε του Δημοσίου ούτε και τρίτων με την μετατροπή κάποιου/ων εταίρων σε ετερόρρυθμους αφού υπάρχουν ένας ή περισσότεροι ομόρρυθμοι εταίροι που ευθύνονται, προσωπικά, απεριόριστα και εις ολόκληρον.</p> <p> </p> <p>Στο μεταξύ, μέχρι να βγει άκρη με όλο αυτό το τσίρκο, θα γίνεται αυτό που αναφέρει ο grigoris800</p> <p> </p> <p>Οσες Ο.Ε. είναι βολικό (παροχής υπηρεσιών, δίχως πολλά αποθέματα, δίχως πολλά πάγια, δίχως αυτοκίνητα- φορτηγά κλπ) θα κάνουν παύση εργασιών και ταυτόχρονα θα γίνονται ενάρξεις Ε.Ε. με τους ίδιους ακριβώς εταίρους, αντικείμενα και διευθύνσεις.</p> <p>Αυτό θα έχει κάποιο κόστος βέβαια (αλλά τι πειράζει, οι συνήθεις μ@@@κες λογιστές τρέχουν) και κάποιο μπέρδεμα στις τράπεζες και στους προμηθευτές με την αλλαγή ΑΦΜ (και στη συμφωνία με ΜΥΦ <img src="//www.taxheaven.gr/acforum/applications/core/interface/js/spacer.png" alt=":lol:" data-src="https://www.taxheaven.gr/acforum/uploads/emoticons/default_laugh.png"> ) όμως θα γίνεται η δουλειά. Θα γίνεται μετατροπή του ομορρύθμου σε ετερόρρυθμο.</p> <p> </p> <p>Οι υπόλοιπες Ο.Ε. θα αναμένουν μέχρι ν'αποφασίσουν κάποιοι να δώσουν λύση σε όλο αυτό το μπάχαλο.</p> <p>Ενα μπάχαλο που δημιουργήθηκε χωρίς λόγο και αιτία, από ανθρώπους που δεν έχουν ιδέα τι ακριβώς συμβαίνει γύρω τους.</p> </div> </div> </div> </div> </article> <a id='findComment-696550'></a> <a id='comment-696550'></a> <article id='elComment_696550' class='cPost ipsBox ipsResponsive_pull ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του stefanos_her"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-5038.gif' alt='stefanos_her' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/2_Rookie.svg' loading="lazy" alt="Rookie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Rookie (2/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#findComment-696550' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2016-03-04T21:42:27Z' title='04/03/2016 09:42 μμ' data-short='%d χρ'>4 Μαρτίου 2016</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F100823-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525BF%2525CF%252581%2525CE%2525B5%2525CF%252585%2525CF%252583%2525CE%2525B7-%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252583-%2525CE%2525BD%2525CE%2525BF%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7%2525CF%252583-%2525CE%2525BC%2525CE%2525BF%2525CF%252581%2525CF%252586%2525CE%2525B7%2525CF%252583-%2525CE%2525B1%2525CF%252580%2525CE%2525BF-%2525CE%2525BF%2525CE%2525B5-%2525CF%252583%2525CE%2525B5-%2525CE%2525B5%2525CE%2525B5%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div 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ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/content/" rel="nofollow" title="6.949 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 6,9k </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Ηράκλειο Κρήτης</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-696550_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="696550" data-quoteData='{"userid":5038,"username":"stefanos_her","timestamp":1457127747,"contentapp":"forums","contenttype":"forums","contentid":100823,"contentclass":"forums_Topic","contentcommentid":696550}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_696550_menu' class='ipsComment_ellipsis' id='elControls_696550' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-696550_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_696550_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=696550' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-03-04T21:42:27Z' title='04/03/2016 09:42 μμ' data-short='%d χρ'>4 Μαρτίου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Οι άνθρωποι είναι μ@λ@κες... πάει τελείωσε, άκρη δεν βρίσκεις (φαντάζομαι)....</p><p> </p><p>Βγήκε το γεμη, και ήρθανε τα πάνω κάτω...</p><p> </p><p>Δλδ, άμα είχαμε μια εταιρία που είχε αλλάξει μορφή 2-3 φορές πριν το γεμή, το πιστοποιητικό που θα χορηγήσει τώρα τι θα λέει δλδ...??? Ότι έγιναν παράνομα οι τροποποιήσεις, ότι είναι ισχυρές, τι θα λέει....??? Και τι έχει αλλάξει στη νομοθεσία για να μην το διεκπεραιώνει...???</p><p> </p><p>Λύση δεν είναι η διακοπή και έναρξη της άλλης νομικής μορφής.... Ιδίως όταν έχουμε εμπορικές συμβάσεις, συμβάσεις εργασίας, άδειες λειτουργίας, εμπορικά αυτοκίνητα, μηχανισμούς και ταμειακές κτλ κτλ κτλ κτλ......................</p><p> </p><p>Πιο εύκολα στήνεις μια δεύτερη εταιρία (ΕΕ) στην οποία θα συμμετέχει η ΟΕ με 1% και ο εταίρος που θέλει να γίνει ετερόρυθμος με 99% με ποσό συμμετοχής όσο και η συμμετοχή του στην ΟΕ, και στη συνέχεια το μερίδιό του στην ΟΕ να πωληθεί στην ΕΕ.</p><p> </p><p>Άκου ρε πούστη σκηνικό για να αλλάξεις από ομμόρυθμο σε εταιρόρυθμο ένα εταίρο......</p><p> </p><p>Απίστευτο................</p> </div> <div class='ipsItemControls'> <div data-controller='core.front.core.reaction' class='ipsItemControls_right ipsClearfix '> <div class='ipsReact ipsPos_right'> <div class='ipsReact_blurb ' data-role='reactionBlurb'> <ul class='ipsReact_reactions'> <li class="ipsReact_overview ipsType_blendLinks"> <a href='https://www.taxheaven.gr/acforum/profile/179-chris-harrison/' rel="nofollow" data-ipsHover data-ipsHover-width="370" 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href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=reportComment&comment=699210' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2016-05-05T17:21:15Z' title='05/05/2016 05:21 μμ' data-short='%d χρ'>5 Μαΐου 2016</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p> Επανέρχομαι, διότι το εποπτικό του γεμη τείνει να γίνει η πιο τραγικά γραφειοκρατική (με την κακή έννοια) υπηρεσία του Δημοσίου........ </p> <p> Κρίμα, γιατί ξεκίνησε με άλλες προοπτικές...... </p> <p> </p> <p> </p> <p> <strong>Τακτικές Ανορθόδοξου Πολέμου σε Corporate Framework....</strong> </p> <p> ------------------------------------------------------------------------------------------------- </p> <p> Στην περίπτωση που θέλουμε να διατηρήσουμε το ΑΦΜ <u><strong>όπως και δήποτε, </strong></u>μετατρέποντας μία ΟΕ σε ΕΕ... για τον α, β, γ, δ κτλ λόγο........ και με το υπάρχον νομοθετικό πλαίσιο........ δλδ, έχουμε μια ΟΕ και έναν εταίρο Α τον οποίο θέμε να τον κάνουμε ετερόρρυθμο: </p> <p> </p> <p> <strong>1ον, </strong> </p> <p> - στήνουμε μια νέα ΕΕ, Ομόρρυθμος εταίρος η ΟΕ - ετερόρρυθμος ο Α με ποσοστό συμμετοχής κοντά στο 100% (99,5% πχ). </p> <p> - μεταβιβάζουμε το μερίδιο του Α στην ΟΕ στην ΕΕ. </p> <p> Αποτέλεσμα, </p> <p> - έχουμε μια ΟΕ με τους ομόρρυθμους εταίρους όπως πρώτα, </p> <p> - η ΕΕ συμμετέχει στην ΟΕ με ολόκληρη την περιουσία της, δλδ με το ποσό συμμετοχής του Α </p> <p> - ο Α συμμετέχει δια της ΕΕ ως ετερόρρυθμος εταίρος με μια πολύ μικρή απώλεια του ποσοστού του. </p> <p> </p> <p> <strong>2ον, </strong> </p> <p> Το ΓΕΜΗ επιτρέπει την μετατροπή ΕΕ σε ΟΕ (άρθρο 282 Ν4072/2012) αλλά ισχυρίζεται ότι δεν επιτρέπεται η μετατροπή της ΟΕ σε ΕΕ, εκτός της περίπτωσης που πεθάνει ο ΟΕ και οι κληρονόμοι του μπουν ως ετερόρρυθμοί, με τη σύμφωνη γνώμη των άλλων ομόρρυθμων εταίρων. </p> <p> Ωστόσο, άρθρο 107 Ν4072/2012: </p> <p> <span style="color:#0000FF;"><em>1. Εταιρεία άλλης μορφής μπορεί να μετατραπεί σε ιδιωτική κεφαλαιουχική εταιρεία με απόφαση των εταίρων ή των μετόχων, που λαμβάνεται σύμφωνα με τα προβλεπόμενα από το νόμο για την περίπτωση λύσης της συγκεκριμένης εταιρικής μορφής. Σε κάθε περίπτωση, εάν εταίροι της εταιρείας πρόκειται να λάβουν μερίδια που αντιστοιχούν σε εξωκεφαλαιακές ή εγγυητικές εισφορές, απαιτείται η συναίνεση τούτων.</em></span> </p> <p> <span style="color:#0000FF;"><em>3. Η απόφαση για μετατροπή με το καταστατικό της ιδιωτικής κεφαλαιουχικής εταιρείας καταχωρίζονται στο Γ.Ε.ΜΗ., τα αποτελέσματα όμως της μετατροπής δεν επέρχονται, αν μέσα σε προθεσμία ενός (1) μήνα από την καταχώριση δανειστής ή δανειστές της εταιρείας προβάλουν έγγραφες αντιρρήσεις για τη μετατροπή.</em></span> </p> <p> Και σύμφωνα με το άρθρο 106 του ίδιου νόμου </p> <p> <span style="color:#0000FF;"><em>1. H ιδιωτική κεφαλαιουχική εταιρεία μπορεί να μετατραπεί σε εταιρεία άλλης μορφής με απόφαση των εταίρων, που λαμβάνεται σύμφωνα με το άρθρο 72 παράγραφος 5 </em></span><span style="color:#FF0000;"><em>(σημ: αυξημένη πλειοψηφία, άνω των 2/3 των μεριδίων)</em></span><span style="color:#0000FF;"><em>. Σε κάθε περίπτωση, εάν μετά τη μετατροπή εταίροι της ιδιωτικής κεφαλαιουχικής εταιρείας πρόκειται να ευθύνονται για τα χρέη της εταιρείας, απαιτείται η ρητή συναίνεση τούτων.</em></span> </p> <p> Οπότε, το πλάνο έχει ως εξής: </p> <p> - μετατρέπουμε βάσει του άρθρου 107 την ΟΕ σε ΙΚΕ με τα ίδια ποσοστά, χωρίς εκτίμηση της επιτροπής του άρθρου 9. </p> <p> - σε ένα μήνα από τη δημοσίευση της μετατροπής στο ΓΕΜΗ, οριστικοποιείται η μετατροπή (και δεδομένου ότι δεν θα υπάρχουν αντιρρήσεις από τυχόν προμηθευτές και πιστωτές). </p> <p> - μετά την οριστικοποίηση, μετατρέπουμε βάσει του άρθρου 106 την ΙΚΕ σε ΕΕ. </p> <p> Τριγωνική μετατροπή δλδ....... ΓΜΣΤ....... </p> <p> </p> <p> Επί των φοροτεχνικών, από ότι καταλαβαίνω, </p> <p> - κλείσιμο βιβλίων κατά την μετατροπή σε ΙΚΕ - υποβολή ΦΔΕ </p> <p> - όντας ΙΚΕ, ιστοσελίδα, διπλογραφικά, σύνταξη ισολογισμού & ΔΦΕ στο τέλος του μήνα. </p> <p> - όταν με το καλό γίνει ΕΕ, ξανά απλογραφικά και η ζωή συνεχίζεται. </p> <p> </p> <p> Σημείωση: </p> <p> Γιατί να θέλουμε οπωσδήποτε μετατροπή μιας ΟΕ σε ΕΕ και όχι την διακοπή της ΟΕ και σύσταση μιας νέας ΕΕ: </p> <p> 1. γιατί έχουμε ενεργές συμβάσεις εργασίας και πιθανολογούμε ότι θα δημιουργήσουμε εύλογες υποψίες στους εργαζόμενους, οι οποίοι ενδεχομένως να μην δεχτούν διαδοχή αλλά να απαιτήσουν αποζημιώσεις </p> <p> 2. γιατί έχουμε συνάψει ιδιαίτερα σημαντικές εμπορικές συμβάσεις (αντιπροσωπείες, αποκλειστικότητες) και δεν θέλουμε να χαθούν τα δικαιώματα αυτά </p> <p> 3. γιατί έχουμε ιδιαίτερα σημαντικές απαιτήσεις που δεν θα ρευστοποιηθούν άμεσα </p> <p> 4. γιατί έχουμε εκδόσει άδεια λειτουργίας στο όνομα της ΟΕ, η οποία μας ταλαιπώρησε αρκετά και καθυστέρησε μεγάλο χρονικό διάστημα για να εκδοθεί (τρίμηνα και μαλακίες) </p> <p> 5. γιατί έχουμε εμπορικά αυτοκίνητα, ταμειακές και φορολογικούς μηχανισμούς </p> <p> 6. γιατί έχουμε πάγια και εμπορεύματα σημαντικής αξίας, τα οποία σε περίπτωση διακοπής πρέπει να πωληθούν (είτε με φπα, είτε με χαρτόσημο) </p> <p> 7. γιατί γιατί γιατί γιατί γιατί........................................... </p> </div> <div class='ipsItemControls'> <div data-controller='core.front.core.reaction' class='ipsItemControls_right ipsClearfix '> <div class='ipsReact ipsPos_right'> <div class='ipsReact_blurb ' data-role='reactionBlurb'> <ul class='ipsReact_reactions'> <li class="ipsReact_overview ipsType_blendLinks"> <a href='https://www.taxheaven.gr/acforum/profile/37382-ges/' rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/37382-ges/?do=hovercard' title="Προς το προφίλ του G.E.S." class="ipsType_break">G.E.S.</a> </li> <li class='ipsReact_reactCount'> <a href='https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=showReactionsComment&comment=699210&reaction=6' data-ipsDialog data-ipsDialog-size='medium' data-ipsDialog-title='See who reacted to this' data-ipsTooltip data-ipsTooltip-label="<strong>Upvote</strong><br>Φόρτωση..." data-ipsTooltip-ajax="https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/?do=showReactionsComment&comment=699210&reaction=6&tooltip=1" data-ipsTooltip-safe title="See who reacted "Upvote""> <span> <img src='https://www.taxheaven.gr/acforum/uploads/reactions/react_up.png' alt="Upvote" loading="lazy"> </span> <span> 1 </span> </a> </li> </ul> </div> </div> </div> <ul class='ipsComment_controls ipsClearfix ipsItemControls_left' data-role="commentControls"> <li class='ipsHide' data-role='commentLoading'> <span class='ipsLoading ipsLoading_tiny ipsLoading_noAnim'></span> </li> </ul> </div> </div> </div> </div> </article> <input type="hidden" name="csrfKey" value="69f9fd48753b4861e0bb4e31d5af8581" /> </form> </div> <a id="replyForm"></a> <div data-role="replyArea" class="cTopicPostArea ipsBox ipsResponsive_pull ipsPadding cTopicPostArea_noSize ipsSpacer_top" > <div> <input type="hidden" name="csrfKey" value="69f9fd48753b4861e0bb4e31d5af8581"> <div class='ipsType_center ipsPad cGuestTeaser'> <h2 class='ipsType_pageTitle'>Δημιουργήστε έναν λογαριασμό ή συνδεθείτε για να σχολιάσετε</h2> <p class='ipsType_light ipsType_normal ipsType_reset ipsSpacer_top ipsSpacer_half'>Πρέπει να είστε μέλος για να αφήσετε σχόλιο</p> <div class='ipsBox ipsPad ipsSpacer_top'> <div class='ipsGrid ipsGrid_collapsePhone'> <div class='ipsGrid_span6 cGuestTeaser_left'> <h2 class='ipsType_sectionHead'>Δημιουργήστε έναν λογαριασμό</h2> <p class='ipsType_normal ipsType_reset ipsType_light ipsSpacer_bottom'>Εγγραφείτε με νέο λογαριασμό στην κοινότητα μας. 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<span>Ακόλουθοι</span> <span class='ipsCommentCount'>0</span> </a> </div> </div> </div> </div> <div class="ipsPager ipsSpacer_top"> <div class="ipsPager_prev"> <a href="https://www.taxheaven.gr/acforum/forum/103-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%BB%CF%8D%CF%83%CE%B7%CF%82-%CE%B4%CE%B9%CE%B1%CE%BA%CE%BF%CF%80%CE%AE%CF%82-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%AF%CE%B7%CF%83%CE%B7%CF%82-%CE%B5%CF%84%CE%B1%CE%B9%CF%81%CE%B9%CF%8E%CE%BD/" title="Προς το Θέματα Λύσης - Διακοπής - Τροποποίησης Εταιριών" rel="parent"> <span class="ipsPager_type">Προς την λίστα θεμάτων</span> </a> </div> </div> <div class='cWidgetContainer ' data-role='widgetReceiver' data-orientation='horizontal' data-widgetArea='footer'> <ul class='ipsList_reset'> <li class='ipsWidget ipsWidget_horizontal ipsBox ' data-blockID='app_core_activeUsers_mh1v8enqs' data-blockConfig="true" data-blockTitle="Πλοηγούταν πρόσφατα" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <div data-controller='core.front.core.onlineUsersWidget'> <h3 class='ipsType_reset ipsWidget_title'> Πλοηγούταν πρόσφατα   <span class='ipsType_light ipsType_unbold ipsType_medium' data-memberCount="0">0 μέλη</span> </h3> <div class='ipsWidget_inner ipsPad'> <ul class='ipsList_inline ipsList_csv ipsList_noSpacing ipsType_normal'> <li class='ipsType_reset ipsType_medium ipsType_light' data-noneOnline>Δεν υπάρχουν εγγεγραμμένοι χρήστες που να βλέπουν αυτή τη σελίδα.</li> </ul> </div> </div></li> </ul> </div> </div> <div id='ipsLayout_sidebar' class='ipsLayout_sidebarright ' data-controller='core.front.widgets.sidebar'> <div class='cWidgetContainer ' data-role='widgetReceiver' data-orientation='vertical' data-widgetArea='sidebar'> <ul class='ipsList_reset'> <li class='ipsWidget ipsWidget_vertical ipsBox ' data-blockID='app_core_whosOnline_02gytx5vi' data-blockConfig="true" data-blockTitle="Ποιος είναι συνδεδεμένος" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <div data-controller='core.front.core.onlineUsersWidget'> <h3 class='ipsType_reset ipsWidget_title'> <span class='ipsFlex ipsFlex-jc:between ipsFlex-fw:wrap ipsFlex-ai:center'> <span> Ποιος είναι συνδεδεμένος </span> <span class='ipsType_medium ipsType_light ipsType_unbold ipsType_blendLinks'><a href='https://www.taxheaven.gr/acforum/online/'>(Προβολή πλήρους λίστας)</a></span> </span> </h3> <div class='ipsWidget_inner ipsPadding'> <ul class='ipsList_inline ipsList_csv ipsList_noSpacing ipsType_normal'> <li class='ipsType_reset ipsType_medium ipsType_light' data-noneOnline>Δεν υπάρχουν εγκεκριμένοι χρήστες σε σύνδεση</li> </ul> </div> </div></li> <li class='ipsWidget ipsWidget_vertical ipsBox ' data-blockID='app_downloads_fileFeed_3pl04139e' data-blockConfig="true" data-blockTitle="Files Feed" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <h3 class='ipsType_reset ipsWidget_title'>Files</h3> <div class='ipsWidget_inner'> <ul class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2025_01/1.thumb.jpg.c468589186dadd5e49c7cc7c62338e20.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2025_01/1.thumb.jpg.c468589186dadd5e49c7cc7c62338e20.jpg' alt='Περισσότερες πληροφορίες για "Εργασίες με Λογιστική της EpsilonNet"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1719-%CE%B5%CF%81%CE%B3%CE%B1%CF%83%CE%AF%CE%B5%CF%82-%CE%BC%CE%B5-%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AE-%CF%84%CE%B7%CF%82-epsilonnet/" title='View the file Εργασίες με Λογιστική της EpsilonNet' class='ipsDataItem_title'>Εργασίες με Λογιστική της EpsilonNet</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/64863-optwin/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/64863-optwin/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F42720-a%2525CF%252586%2525CE%2525B7%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525B1-%2525CF%252580%2525CE%2525BB%2525CE%2525B7%2525CE%2525BA%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B9-%2525CF%252587%2525CE%2525B1%2525CE%2525BB%2525CE%2525B1%2525CF%252581%2525CF%252589%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CE%2525BC%2525CE%2525B5-%2525CE%2525B5%2525CE%2525BB%2525CE%2525BB%2525CE%2525B7%2525CE%2525BD%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7-%2525CE%2525BC%2525CE%2525BF%2525CF%252585%2525CF%252583%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7-%2525CE%2525B1%2525CE%2525BB%2525CE%2525BB%2525CF%252589%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CE%2525BF%2525CE%2525BB%2525CE%2525B1-%2525CF%252580%2525CE%2525B1%2525CE%2525B9%2525CF%252581%2525CE%2525BD%2525CE%2525BF%2525CF%252585%2525CE%2525BD-%2525CF%252580%2525CE%2525B1%2525CF%252581%2525CE%2525B1%2525CF%252584%2525CE%2525B1%2525CF%252583%2525CE%2525B7%252F%253Fdo%253DreportComment%2526comment%253D212201' title="Προς το προφίλ του OptWin" class="ipsType_break">OptWin</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 360</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_11/-Top.thumb.jpg.d7b439f04d466c1feaa787f7e6c9d2bd.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_11/-Top.thumb.jpg.d7b439f04d466c1feaa787f7e6c9d2bd.jpg' alt='Περισσότερες πληροφορίες για "ΨΗΦΙΑΚΟ ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1720-%CF%88%CE%B7%CF%86%CE%B9%CE%B1%CE%BA%CE%BF-%CE%B4%CE%B5%CE%BB%CF%84%CE%B9%CE%BF-%CE%B1%CF%80%CE%BF%CF%83%CF%84%CE%BF%CE%BB%CE%B7%CF%83/" title='View the file ΨΗΦΙΑΚΟ ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ' class='ipsDataItem_title'>ΨΗΦΙΑΚΟ ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από επισκέπτη Βαγγέλης Θεοδωρούδης,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 356</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_04/ekt_ergasies.thumb.jpg.35c69db446f8d426c1f620c9d95b744c.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_04/ekt_ergasies.thumb.jpg.35c69db446f8d426c1f620c9d95b744c.jpg' alt='Περισσότερες πληροφορίες για "MyAccountantCRM"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1712-myaccountantcrm/" title='View the file MyAccountantCRM' class='ipsDataItem_title'>MyAccountantCRM</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/64863-optwin/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/64863-optwin/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F42720-a%2525CF%252586%2525CE%2525B7%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525B1-%2525CF%252580%2525CE%2525BB%2525CE%2525B7%2525CE%2525BA%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B9-%2525CF%252587%2525CE%2525B1%2525CE%2525BB%2525CE%2525B1%2525CF%252581%2525CF%252589%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CE%2525BC%2525CE%2525B5-%2525CE%2525B5%2525CE%2525BB%2525CE%2525BB%2525CE%2525B7%2525CE%2525BD%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7-%2525CE%2525BC%2525CE%2525BF%2525CF%252585%2525CF%252583%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7-%2525CE%2525B1%2525CE%2525BB%2525CE%2525BB%2525CF%252589%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CE%2525BF%2525CE%2525BB%2525CE%2525B1-%2525CF%252580%2525CE%2525B1%2525CE%2525B9%2525CF%252581%2525CE%2525BD%2525CE%2525BF%2525CF%252585%2525CE%2525BD-%2525CF%252580%2525CE%2525B1%2525CF%252581%2525CE%2525B1%2525CF%252584%2525CE%2525B1%2525CF%252583%2525CE%2525B7%252F%253Fdo%253DreportComment%2526comment%253D212201' title="Προς το προφίλ του OptWin" class="ipsType_break">OptWin</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 937</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1717-%CE%BB%CE%B9%CE%B1%CE%BD%CE%B9%CE%BA%CE%B5%CF%83-%CF%80%CF%89%CE%BB%CE%B7%CF%83%CE%B5%CE%B9%CF%83-%CE%BA%CF%84%CE%B7%CE%BD%CE%B9%CE%B1%CF%84%CF%81%CE%BF%CF%85/" title='View the file ΛΙΑΝΙΚΕΣ ΠΩΛΗΣΕΙΣ ΚΤΗΝΙΑΤΡΟΥ.' class='ipsDataItem_title'>ΛΙΑΝΙΚΕΣ ΠΩΛΗΣΕΙΣ ΚΤΗΝΙΑΤΡΟΥ.</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/62962-rodineos/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/62962-rodineos/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F42720-a%2525CF%252586%2525CE%2525B7%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525B1-%2525CF%252580%2525CE%2525BB%2525CE%2525B7%2525CE%2525BA%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B9-%2525CF%252587%2525CE%2525B1%2525CE%2525BB%2525CE%2525B1%2525CF%252581%2525CF%252589%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CE%2525BC%2525CE%2525B5-%2525CE%2525B5%2525CE%2525BB%2525CE%2525BB%2525CE%2525B7%2525CE%2525BD%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7-%2525CE%2525BC%2525CE%2525BF%2525CF%252585%2525CF%252583%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7-%2525CE%2525B1%2525CE%2525BB%2525CE%2525BB%2525CF%252589%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CE%2525BF%2525CE%2525BB%2525CE%2525B1-%2525CF%252580%2525CE%2525B1%2525CE%2525B9%2525CF%252581%2525CE%2525BD%2525CE%2525BF%2525CF%252585%2525CE%2525BD-%2525CF%252580%2525CE%2525B1%2525CF%252581%2525CE%2525B1%2525CF%252584%2525CE%2525B1%2525CF%252583%2525CE%2525B7%252F%253Fdo%253DreportComment%2526comment%253D212201' title="Προς το προφίλ του rodineos" class="ipsType_break">rodineos</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 38</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_04/ergasies.thumb.jpg.3c1c24e8db46416f92a66c94cfcf8b48.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_04/ergasies.thumb.jpg.3c1c24e8db46416f92a66c94cfcf8b48.jpg' alt='Περισσότερες πληροφορίες για "MyAccountantCRM"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1557-myaccountantcrm/" title='View the file MyAccountantCRM' class='ipsDataItem_title'>MyAccountantCRM</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/64863-optwin/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/64863-optwin/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F42720-a%2525CF%252586%2525CE%2525B7%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525B1-%2525CF%252580%2525CE%2525BB%2525CE%2525B7%2525CE%2525BA%2525CF%252584%2525CF%252581%2525CE%2525BF%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B9-%2525CF%252587%2525CE%2525B1%2525CE%2525BB%2525CE%2525B1%2525CF%252581%2525CF%252589%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CE%2525BC%2525CE%2525B5-%2525CE%2525B5%2525CE%2525BB%2525CE%2525BB%2525CE%2525B7%2525CE%2525BD%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7-%2525CE%2525BC%2525CE%2525BF%2525CF%252585%2525CF%252583%2525CE%2525B9%2525CE%2525BA%2525CE%2525B7-%2525CE%2525B1%2525CE%2525BB%2525CE%2525BB%2525CF%252589%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CE%2525BF%2525CE%2525BB%2525CE%2525B1-%2525CF%252580%2525CE%2525B1%2525CE%2525B9%2525CF%252581%2525CE%2525BD%2525CE%2525BF%2525CF%252585%2525CE%2525BD-%2525CF%252580%2525CE%2525B1%2525CF%252581%2525CE%2525B1%2525CF%252584%2525CE%2525B1%2525CF%252583%2525CE%2525B7%252F%253Fdo%253DreportComment%2526comment%253D212201' title="Προς το προφίλ του OptWin" class="ipsType_break">OptWin</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 2.780</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> </ul> </div></li> <li class='ipsWidget ipsWidget_vertical ipsBox ' data-blockID='app_downloads_topDownloads_g48j03ok9' data-blockConfig="true" data-blockTitle="Διασημότερα αρχεία" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <h3 class='ipsType_reset ipsWidget_title'>Διασημότερα αρχεία</h3> <div class='ipsTabs ipsTabs_small ipsTabs_stretch ipsClearfix' id='elDownloadsTopDownloads' data-ipsTabBar data-ipsTabBar-contentArea='#elDownloadsTopDownloads_content'> <a href='#elDownloadsTopDownloads' data-action='expandTabs'><i class='fa fa-caret-down'></i></a> <ul role="tablist"> <li> <a href='#ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsWeek_panel' id='elDownloads_topDownloadsWeek' class='ipsTabs_item ipsTabs_activeItem ipsType_center' role="tab" aria-selected='true'>Week</a> </li> <li> <a href='#ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsMonth_panel' id='elDownloads_topDownloadsMonth' class='ipsTabs_item ipsType_center' role="tab" aria-selected='false'>Month</a> </li> <li> <a href='#ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsYear_panel' id='elDownloads_topDownloadsYear' class='ipsTabs_item ipsType_center' role="tab" aria-selected='false'>Year</a> </li> <li> <a href='#ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsAll_panel' id='elDownloads_topDownloadsAll' class='ipsTabs_item ipsType_center' role="tab" aria-selected='false'>All</a> </li> </ul> </div> <section id='elDownloadsTopDownloads_content' class='ipsWidget_inner'> <div id="ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsWeek_panel" class='ipsTabs_panel ipsPad_half'> <ol class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/282-%CF%85%CF%80%CE%B5%CF%85%CE%B8%CF%85%CE%BD%CE%B7-%CE%B4%CE%B7%CE%BB%CF%89%CF%83%CE%B7-%CF%83%CE%B5-%CE%BC%CE%BF%CF%81%CF%86%CE%B7-word/" title='View the file ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD' class='ipsDataItem_title'>ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 306</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/852-%CF%85%CF%80%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CE%BC%CF%8C%CF%82-%CE%B4%CE%B1%CE%BD%CE%B5%CE%AF%CE%BF%CF%85-%CF%83%CE%B5-excel/" title='View the file Υπολογισμός Δανείου σε Excel' class='ipsDataItem_title'>Υπολογισμός Δανείου σε Excel</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 47</span>   </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_11/-Top.thumb.jpg.d7b439f04d466c1feaa787f7e6c9d2bd.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_11/-Top.thumb.jpg.d7b439f04d466c1feaa787f7e6c9d2bd.jpg' alt='Περισσότερες πληροφορίες για "ΨΗΦΙΑΚΟ ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1720-%CF%88%CE%B7%CF%86%CE%B9%CE%B1%CE%BA%CE%BF-%CE%B4%CE%B5%CE%BB%CF%84%CE%B9%CE%BF-%CE%B1%CF%80%CE%BF%CF%83%CF%84%CE%BF%CE%BB%CE%B7%CF%83/" title='View the file ΨΗΦΙΑΚΟ ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ' class='ipsDataItem_title'>ΨΗΦΙΑΚΟ ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από επισκέπτη Βαγγέλης Θεοδωρούδης,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 47</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/102-%CF%83%CF%85%CE%BC%CF%86%CF%89%CE%BD%CE%B7%CF%84%CE%B9%CE%BA%CF%8C-%CE%B5%CF%81%CE%B3%CE%BF%CE%BB%CE%B1%CE%B2%CE%AF%CE%B1%CF%82/" title='View the file Συμφωνητικό Εργολαβίας' class='ipsDataItem_title'>Συμφωνητικό Εργολαβίας</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 38</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/132-%CF%83%CF%85%CE%BC%CF%86%CF%89%CE%BD%CE%B7%CF%84%CE%B9%CE%BA%CF%8C-%CE%B5%CF%80%CE%B1%CE%B3%CE%B3%CE%B5%CE%BB%CE%BC%CE%B1%CF%84%CE%B9%CE%BA%CE%AE%CF%82-%CE%BC%CE%AF%CF%83%CE%B8%CF%89%CF%83%CE%B7%CF%82/" title='View the file Συμφωνητικό Επαγγελματικής Μίσθωσης' class='ipsDataItem_title'>Συμφωνητικό Επαγγελματικής Μίσθωσης</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 37</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> </ol> </div> <div id="ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsMonth_panel" class='ipsTabs_panel ipsPad_half'> <ol class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/282-%CF%85%CF%80%CE%B5%CF%85%CE%B8%CF%85%CE%BD%CE%B7-%CE%B4%CE%B7%CE%BB%CF%89%CF%83%CE%B7-%CF%83%CE%B5-%CE%BC%CE%BF%CF%81%CF%86%CE%B7-word/" title='View the file ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD' class='ipsDataItem_title'>ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 1.539</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/852-%CF%85%CF%80%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CE%BC%CF%8C%CF%82-%CE%B4%CE%B1%CE%BD%CE%B5%CE%AF%CE%BF%CF%85-%CF%83%CE%B5-excel/" title='View the file Υπολογισμός Δανείου σε Excel' class='ipsDataItem_title'>Υπολογισμός Δανείου σε Excel</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του stefanos_her" class="ipsType_break">stefanos_her</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 176</span>   </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/102-%CF%83%CF%85%CE%BC%CF%86%CF%89%CE%BD%CE%B7%CF%84%CE%B9%CE%BA%CF%8C-%CE%B5%CF%81%CE%B3%CE%BF%CE%BB%CE%B1%CE%B2%CE%AF%CE%B1%CF%82/" title='View the file Συμφωνητικό Εργολαβίας' class='ipsDataItem_title'>Συμφωνητικό Εργολαβίας</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 168</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2016_06/fpa_2016.thumb.jpg.edd64a7dcfde0853bf5cd647c9839513.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2016_06/fpa_2016.thumb.jpg.edd64a7dcfde0853bf5cd647c9839513.jpg' alt='Περισσότερες πληροφορίες για "Δήλωση ΦΠΑ (έντυπο 050 , Φ2 TAXIS) 2016 σε EXCEL"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1614-%CE%B4%CE%AE%CE%BB%CF%89%CF%83%CE%B7-%CF%86%CF%80%CE%B1-%CE%AD%CE%BD%CF%84%CF%85%CF%80%CE%BF-050-%CF%862-taxis-2016-%CF%83%CE%B5-excel/" title='View the file Δήλωση ΦΠΑ (έντυπο 050 , Φ2 TAXIS) 2016 σε EXCEL' class='ipsDataItem_title'>Δήλωση ΦΠΑ (έντυπο 050 , Φ2 TAXIS) 2016 σε EXCEL</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/3963-%CE%B3%CE%B9%CF%8E%CF%81%CE%B3%CE%BF%CF%82/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/3963-%CE%B3%CE%B9%CF%8E%CF%81%CE%B3%CE%BF%CF%82/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του Γιώργος" class="ipsType_break">Γιώργος</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 160</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/132-%CF%83%CF%85%CE%BC%CF%86%CF%89%CE%BD%CE%B7%CF%84%CE%B9%CE%BA%CF%8C-%CE%B5%CF%80%CE%B1%CE%B3%CE%B3%CE%B5%CE%BB%CE%BC%CE%B1%CF%84%CE%B9%CE%BA%CE%AE%CF%82-%CE%BC%CE%AF%CF%83%CE%B8%CF%89%CF%83%CE%B7%CF%82/" title='View the file Συμφωνητικό Επαγγελματικής Μίσθωσης' class='ipsDataItem_title'>Συμφωνητικό Επαγγελματικής Μίσθωσης</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 146</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> </ol> </div> <div id="ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsYear_panel" class='ipsTabs_panel ipsPad_half'> <ol class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/282-%CF%85%CF%80%CE%B5%CF%85%CE%B8%CF%85%CE%BD%CE%B7-%CE%B4%CE%B7%CE%BB%CF%89%CF%83%CE%B7-%CF%83%CE%B5-%CE%BC%CE%BF%CF%81%CF%86%CE%B7-word/" title='View the file ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD' class='ipsDataItem_title'>ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 8.187</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/102-%CF%83%CF%85%CE%BC%CF%86%CF%89%CE%BD%CE%B7%CF%84%CE%B9%CE%BA%CF%8C-%CE%B5%CF%81%CE%B3%CE%BF%CE%BB%CE%B1%CE%B2%CE%AF%CE%B1%CF%82/" title='View the file Συμφωνητικό Εργολαβίας' class='ipsDataItem_title'>Συμφωνητικό Εργολαβίας</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 1.768</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2016_06/fpa_2016.thumb.jpg.edd64a7dcfde0853bf5cd647c9839513.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2016_06/fpa_2016.thumb.jpg.edd64a7dcfde0853bf5cd647c9839513.jpg' alt='Περισσότερες πληροφορίες για "Δήλωση ΦΠΑ (έντυπο 050 , Φ2 TAXIS) 2016 σε EXCEL"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1614-%CE%B4%CE%AE%CE%BB%CF%89%CF%83%CE%B7-%CF%86%CF%80%CE%B1-%CE%AD%CE%BD%CF%84%CF%85%CF%80%CE%BF-050-%CF%862-taxis-2016-%CF%83%CE%B5-excel/" title='View the file Δήλωση ΦΠΑ (έντυπο 050 , Φ2 TAXIS) 2016 σε EXCEL' class='ipsDataItem_title'>Δήλωση ΦΠΑ (έντυπο 050 , Φ2 TAXIS) 2016 σε EXCEL</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/3963-%CE%B3%CE%B9%CF%8E%CF%81%CE%B3%CE%BF%CF%82/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/3963-%CE%B3%CE%B9%CF%8E%CF%81%CE%B3%CE%BF%CF%82/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του Γιώργος" class="ipsType_break">Γιώργος</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 1.591</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1618-%CF%85%CF%80%CE%BF%CE%B4%CE%B5%CE%AF%CE%B3%CE%BC%CE%B1%CF%84%CE%B1-%CF%80%CF%81%CE%B1%CE%BA%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CE%BC%CE%BF%CE%BD%CE%BF%CF%80%CF%81%CF%8C%CF%83%CF%89%CF%80%CE%B7%CF%82-%CE%B9%CE%BA%CE%B5/" title='View the file Υποδείγματα Πρακτικών Μονοπρόσωπης Ι.Κ.Ε.' class='ipsDataItem_title'>Υποδείγματα Πρακτικών Μονοπρόσωπης Ι.Κ.Ε.</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του LAZARTOPSA" class="ipsType_break">LAZARTOPSA</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 1.354</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1540-%CE%B1%CE%B9%CF%84%CE%B7%CF%83%CE%B7-%CE%B1%CF%80%CE%B1%CE%BB%CE%BB%CE%B1%CE%B3%CE%B7%CF%83-%CF%86%CF%80%CE%B1-%CF%802869-1987/" title='View the file ΑΙΤΗΣΗ ΑΠΑΛΛΑΓΗΣ ΦΠΑ Π.2869 1987' class='ipsDataItem_title'>ΑΙΤΗΣΗ ΑΠΑΛΛΑΓΗΣ ΦΠΑ Π.2869 1987</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/22154-panagiotisk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/22154-panagiotisk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του panagiotisk" class="ipsType_break">panagiotisk</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 1.283</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> </ol> </div> <div id="ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsAll_panel" class='ipsTabs_panel ipsPad_half'> <ol class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/282-%CF%85%CF%80%CE%B5%CF%85%CE%B8%CF%85%CE%BD%CE%B7-%CE%B4%CE%B7%CE%BB%CF%89%CF%83%CE%B7-%CF%83%CE%B5-%CE%BC%CE%BF%CF%81%CF%86%CE%B7-word/" title='View the file ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD' class='ipsDataItem_title'>ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 276.954</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1378-%CF%85%CF%80%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CE%BC%CE%BF%CF%83-%CE%B1%CF%80%CE%BF%CE%B6%CE%B7%CE%BC%CE%B9%CF%89%CF%83%CE%B7%CF%83-%CE%B1%CF%80%CE%BF%CE%BB%CF%85%CF%83%CE%B7%CF%83_%CE%BD4093_2012/" title='View the file ΥΠΟΛΟΓΙΣΜΟΣ ΑΠΟΖΗΜΙΩΣΗΣ ΑΠΟΛΥΣΗΣ_Ν.4093_2012' class='ipsDataItem_title'>ΥΠΟΛΟΓΙΣΜΟΣ ΑΠΟΖΗΜΙΩΣΗΣ ΑΠΟΛΥΣΗΣ_Ν.4093_2012</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/5574-chriskar70/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5574-chriskar70/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του chriskar70" class="ipsType_break">chriskar70</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 92.645</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1367-%CF%85%CF%80%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CE%BC%CE%BF%CF%83-%CF%86%CE%BF%CF%81%CE%BF%CF%85-%CE%B5%CE%B9%CF%83%CE%BF%CE%B4%CE%B7%CE%BC%CE%B1%CF%84%CE%BF%CF%83-%CE%BF%CE%B9%CE%BA%CE%B5%CF%84%CE%BF%CF%85%CF%83-2014/" title='View the file ΥΠΟΛΟΓΙΣΜΟΣ .ΦΟΡΟΥ ΕΙΣΟΔΗΜΑΤΟΣ ΟΙΚ.ΕΤΟΥΣ 2014' class='ipsDataItem_title'>ΥΠΟΛΟΓΙΣΜΟΣ .ΦΟΡΟΥ ΕΙΣΟΔΗΜΑΤΟΣ ΟΙΚ.ΕΤΟΥΣ 2014</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/33879-thanosbruno/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/33879-thanosbruno/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του thanosbruno" class="ipsType_break">thanosbruno</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 82.708</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_02_2012/thumb-8e832a87ed55e08818bc76dbc1915e89-e1_2012.gif" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_02_2012/thumb-8e832a87ed55e08818bc76dbc1915e89-e1_2012.gif' alt='Περισσότερες πληροφορίες για "Δήλωση Φορολογίας Εισοδήματος Οικον. Έτος 2012 (Έντυπο Ε1)"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1297-%CE%B4%CE%AE%CE%BB%CF%89%CF%83%CE%B7-%CF%86%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%AF%CE%B1%CF%82-%CE%B5%CE%B9%CF%83%CE%BF%CE%B4%CE%AE%CE%BC%CE%B1%CF%84%CE%BF%CF%82-%CE%BF%CE%B9%CE%BA%CE%BF%CE%BD-%CE%AD%CF%84%CE%BF%CF%82-2012-%CE%AD%CE%BD%CF%84%CF%85%CF%80%CE%BF-%CE%B51/" title='View the file Δήλωση Φορολογίας Εισοδήματος Οικον. Έτος 2012 (Έντυπο Ε1)' class='ipsDataItem_title'>Δήλωση Φορολογίας Εισοδήματος Οικον. Έτος 2012 (Έντυπο Ε1)</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/18710-vaghelis/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/18710-vaghelis/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του vaghelis" class="ipsType_break">vaghelis</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 68.491</span>   </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/578-%CE%B5%CE%BD%CF%84%CF%85%CF%80%CE%BF-%CE%B1%CE%B9%CF%84%CE%B7%CF%83%CE%B7%CF%83-%CF%86%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CE%B7%CF%83-%CE%B5%CE%BD%CE%B7%CE%BC%CE%B5%CF%81%CE%BF%CF%84%CE%B7%CF%84%CE%B1%CF%83-%CE%B19/" title='View the file ΕΝΤΥΠΟ ΑΙΤΗΣΗΣ ΦΟΡΟΛΟΓΙΚΗΣ ΕΝΗΜΕΡΟΤΗΤΑΣ (Α9)' class='ipsDataItem_title'>ΕΝΤΥΠΟ ΑΙΤΗΣΗΣ ΦΟΡΟΛΟΓΙΚΗΣ ΕΝΗΜΕΡΟΤΗΤΑΣ (Α9)</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/1345-annalog/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/1345-annalog/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F80122-taxisnet-%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CF%252585%2525CE%2525BC%2525CE%2525B1-%2525CF%252583%2525CF%252586%2525CE%2525AC%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1-%2525CE%2525BF-%2525CE%2525BB%2525CE%2525BF%2525CE%2525B3%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CE%2525B1%2525CF%252583%2525CE%2525BC%2525CF%25258C%2525CF%252582-%2525CF%252583%2525CE%2525B1%2525CF%252582-%2525CE%2525AD%2525CF%252587%2525CE%2525B5%2525CE%2525B9-%2525CE%2525BA%2525CE%2525BB%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CF%252589%2525CE%2525B8%2525CE%2525B5%2525CE%2525AF-%2525CE%2525B5%2525CE%2525B9%2525CE%2525B4%2525CE%2525BF%2525CF%252580%2525CE%2525BF%2525CE%2525B9%2525CE%2525B5%2525CE%2525AF%2525CF%252583%2525CF%252584%2525CE%2525B5-%2525CF%252584%2525CE%2525BF-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CF%252587%2525CE%2525B5%2525CE%2525B9%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE-%2525CF%252584%2525CE%2525BF%2525CF%252585-%2525CF%252583%2525CF%252585%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525BF%2525CF%252582%252F' title="Προς το προφίλ του annalog" class="ipsType_break">annalog</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 67.114</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> </ol> </div> </section> </li> <li class='ipsWidget ipsWidget_vertical ipsBox ipsResponsive_block' data-blockID='app_blog_entryFeed_sw6ftdfgj' data-blockConfig="true" data-blockTitle="Blog Entry Feed" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <h3 class='ipsType_reset ipsWidget_title'>Blog Entries</h3> <div class='ipsWidget_inner'> <ul class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/1323-g-mel/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/1323-g-mel/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του G-MEL"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-1323.jpg' alt='G-MEL' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/842-%CE%B5%CE%B9%CF%83%CE%BF%CE%B4%CE%B7%CE%BC%CE%B1-%CE%B1%CF%80%CE%BF-%CE%BC%CE%B9%CF%83%CE%B8%CF%85%CF%80%CE%B7%CF%81%CE%B5%CF%83%CE%B9%CE%B5%CF%83-%CF%83%CE%B5-%CE%B1%CE%B3%CE%B3%CE%BB%CE%B9%CE%B1/" title='View the entry ' class='ipsDataItem_title'>ΕΙΣΟΔΗΜΑ ΑΠΟ ΜΙΣΘ.ΥΠΗΡΕΣΙΕΣ ΣΕ ΑΓΓΛΙΑ</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/1323-g-mel/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/1323-g-mel/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F109083-%2525CE%2525B1%2525CE%2525B9%2525CF%252584%2525CE%2525B7%2525CF%252583%2525CE%2525B7-%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CF%252584%2525CE%2525B1-800-%2525CE%2525B5%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525B3%2525CE%2525B5%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525B9%2525CF%252589%2525CE%2525BD%252F%253Fcomment%253D751862%2526do%253DreportComment' title="Προς το προφίλ του G-MEL" class="ipsType_break">G-MEL</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/59-georgia36963696s-blog/' class='ipsType_blendLinks'>GEORGIA36963696's Blog</a></div> <div class='ipsMargin_top:half'> <span class='ipsType_light'>0 comments</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/823-%CE%B7-%CE%B1%CF%80%CE%BF%CF%84%CF%85%CF%87%CE%AF%CE%B1-%CF%84%CF%89%CE%BD-%CE%B5%CF%80%CE%B1%CE%B3%CE%B3%CE%B5%CE%BB%CE%BC%CE%B1%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CF%83%CF%89%CE%BC%CE%B1%CF%84%CE%B5%CE%AF%CF%89%CE%BD-%CE%BF%CF%86%CE%B5%CE%AF%CE%BB%CE%B5%CF%84%CE%B1%CE%B9-%CF%83%CE%B5-%CE%BC%CE%AF%CE%B1-%CE%BA%CE%B1%CE%B9-%CE%BC%CF%8C%CE%BD%CE%BF%CE%BD-%CE%BB%CE%B1%CE%BD%CE%B8%CE%B1%CF%83%CE%BC%CE%AD%CE%BD%CE%B7-%CE%B8%CE%B5%CF%8E%CF%81%CE%B7%CF%83%CE%B7/" title='View the entry ' class='ipsDataItem_title'>Η αποτυχία των Επαγγελματικών Σωματείων οφείλεται σε μία και μόνον λανθασμένη θεώρηση...</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F109083-%2525CE%2525B1%2525CE%2525B9%2525CF%252584%2525CE%2525B7%2525CF%252583%2525CE%2525B7-%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CF%252584%2525CE%2525B1-800-%2525CE%2525B5%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525B3%2525CE%2525B5%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525B9%2525CF%252589%2525CE%2525BD%252F%253Fcomment%253D751862%2526do%253DreportComment' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span >1 comment</span> </div> 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data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F109083-%2525CE%2525B1%2525CE%2525B9%2525CF%252584%2525CE%2525B7%2525CF%252583%2525CE%2525B7-%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CF%252584%2525CE%2525B1-800-%2525CE%2525B5%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525B3%2525CE%2525B5%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525B9%2525CF%252589%2525CE%2525BD%252F%253Fcomment%253D751862%2526do%253DreportComment' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/191-haryks-blog/' class='ipsType_blendLinks'>HARYK's Blog</a></div> <div class='ipsMargin_top:half'> <span >2 comments</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/822-%CE%B5%CE%AF%CE%BD%CE%B1%CE%B9-%CF%83%CE%AF%CE%B3%CE%BF%CF%85%CF%81%CE%BF%CE%B9-%CE%B3%CE%B9%E2%80%99-%CE%B1%CF%85%CF%84%CF%8C-%CF%80%CE%BF%CF%85-%CE%BA%CE%AC%CE%BD%CE%BF%CF%85%CE%BD/" title='View the entry ' class='ipsDataItem_title'>Είναι σίγουροι γι’ αυτό που κάνουν;</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F109083-%2525CE%2525B1%2525CE%2525B9%2525CF%252584%2525CE%2525B7%2525CF%252583%2525CE%2525B7-%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CF%252584%2525CE%2525B1-800-%2525CE%2525B5%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525B3%2525CE%2525B5%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525B9%2525CF%252589%2525CE%2525BD%252F%253Fcomment%253D751862%2526do%253DreportComment' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span class='ipsType_light'>0 comments</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/818-%CE%AC%CF%81%CE%B8%CF%81%CE%BF-%CF%85%CF%80-%CE%B1%CF%81-252-%CE%AD%CE%BD%CE%B1-%CE%BC%CE%B5%CE%B3%CE%AC%CE%BB%CE%BF-%CF%83%CF%86%CE%AC%CE%BB%CE%BC%CE%B1-%CF%83%CF%84%CE%B7%CE%BD-%CE%B2%CE%AC%CF%83%CE%B7-%CF%85%CF%80%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CE%BC%CE%BF%CF%8D-%CF%84%CF%89%CE%BD-%CE%B1%CF%83%CF%86%CE%B1%CE%BB%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CE%B5%CE%B9%CF%83%CF%86%CE%BF%CF%81%CF%8E%CE%BD-%CF%84%CE%BF%CF%85-%CF%85%CF%80%CF%8C-%CF%88%CE%AE%CF%86%CE%B9%CF%83%CE%B7-%CE%BD%CE%BF%CE%BC%CE%BF%CF%83%CF%87%CE%B5%CE%B4%CE%AF%CE%BF%CF%85/" title='View the entry ' class='ipsDataItem_title'>Άρθρο Υπ' Αρ. 252: Ένα μεγάλο σφάλμα στην βάση υπολογισμού των Ασφαλιστικών Εισφορών του υπό ψήφιση Νομοσχεδίου.</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F109083-%2525CE%2525B1%2525CE%2525B9%2525CF%252584%2525CE%2525B7%2525CF%252583%2525CE%2525B7-%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CF%252584%2525CE%2525B1-800-%2525CE%2525B5%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525B3%2525CE%2525B5%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525B9%2525CF%252589%2525CE%2525BD%252F%253Fcomment%253D751862%2526do%253DreportComment' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ 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src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/814-%CE%AC%CF%81%CE%B8%CF%81%CE%BF-%CF%85%CF%80-%CE%B1%CF%81248-%CE%BF%CE%B9-%CE%BA%CE%B1%CF%84%CE%B1%CF%83%CF%87%CE%AD%CF%83%CE%B5%CE%B9%CF%82-%CF%84%CF%89%CE%BD-%CE%B1%CE%B3%CF%81%CE%BF%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CE%B5%CF%80%CE%B9%CE%B4%CE%BF%CF%84%CE%AE%CF%83%CE%B5%CF%89%CE%BD/" title='View the entry ' class='ipsDataItem_title'>Άρθρο υπ' αρ.248: Οι κατασχέσεις των Αγροτικών Επιδοτήσεων.</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F109083-%2525CE%2525B1%2525CE%2525B9%2525CF%252584%2525CE%2525B7%2525CF%252583%2525CE%2525B7-%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CF%252584%2525CE%2525B1-800-%2525CE%2525B5%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525B3%2525CE%2525B5%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525B9%2525CF%252589%2525CE%2525BD%252F%253Fcomment%253D751862%2526do%253DreportComment' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div 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data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F109083-%2525CE%2525B1%2525CE%2525B9%2525CF%252584%2525CE%2525B7%2525CF%252583%2525CE%2525B7-%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CF%252584%2525CE%2525B1-800-%2525CE%2525B5%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525B3%2525CE%2525B5%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525B9%2525CF%252589%2525CE%2525BD%252F%253Fcomment%253D751862%2526do%253DreportComment' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span class='ipsType_light'>0 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data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F109083-%2525CE%2525B1%2525CE%2525B9%2525CF%252584%2525CE%2525B7%2525CF%252583%2525CE%2525B7-%2525CE%2525B3%2525CE%2525B9%2525CE%2525B1-%2525CF%252584%2525CE%2525B1-800-%2525CE%2525B5%2525CF%252580%2525CE%2525B1%2525CE%2525B3%2525CE%2525B3%2525CE%2525B5%2525CE%2525BB%2525CE%2525BC%2525CE%2525B1%2525CF%252584%2525CE%2525B9%2525CF%252589%2525CE%2525BD%252F%253Fcomment%253D751862%2526do%253DreportComment' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span class='ipsType_light'>0 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\u03b7 \u039f\u0395 \u03c3\u03b5 \u0395\u0395...... \u00a0 \u0397 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af \u03c9\u03c2 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b7 \u03c4\u03b7\u03bd \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03b7 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03cc\u03bc\u03bf\u03c5 \u03bd\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b5\u03b9 \u03b1\u03bd \u03b8\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf\u03bc\u03bc\u03cc\u03c1\u03c5\u03b8\u03bc\u03bf\u03c2 \u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03cc\u03c1\u03c5\u03b8\u03bc\u03bf\u03c2, \u03c9\u03c3\u03c4\u03cc\u03c3\u03bf \u03c4\u03b5\u03bb\u03b5\u03af \u03c5\u03c0\u03cc \u03c4\u03b7\u03bd \u03ad\u03b3\u03ba\u03c1\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03ac\u03bb\u03bb\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd \u03b1\u03bd \u03c4\u03bf \u03b4\u03b5\u03c7\u03c4\u03bf\u03cd\u03bd\u03b5 (\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc)....... \u00a0 \u00a0 \u00a0 The masturbation goes cloud........................ \n", "upvoteCount": 1 }, { "@type": "Comment", "@id": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696214", "url": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696214", "author": { "@type": "Person", "name": "HARYK", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg", "url": "https://www.taxheaven.gr/acforum/profile/31713-haryk/" }, "dateCreated": "2016-03-01T09:14:40+0000", "text": "\u03a0\u03c1\u03bf\u03c6\u03b1\u03bd\u03ce\u03c2 \u03a3\u03c4\u03b5\u03c6 \u03bf \"\u03bc\u03b1\u03bb\u03ac\u03ba\u03b1\u03c2@\", \u03ad\u03c7\u03b5\u03b9 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u0027 \u03b1\u03c5\u03c4\u03cc: \u00a0 \u00a0 http://www.taxheaven.gr/laws/circular/view/id/21585 \n", "upvoteCount": 0 }, { "@type": "Comment", "@id": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696215", "url": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696215", "author": { "@type": "Person", "name": "HARYK", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg", "url": "https://www.taxheaven.gr/acforum/profile/31713-haryk/" }, "dateCreated": "2016-03-01T09:15:47+0000", "text": "\u03a4\u03bf timing... \n", "upvoteCount": 0 }, { "@type": "Comment", "@id": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696224", "url": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696224", "author": { "@type": "Person", "name": "grigoris800", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/19482-grigoris800/" }, "dateCreated": "2016-03-01T10:07:40+0000", "text": "\u038a\u03c3\u03c9\u03c2 \u03bd\u03b1 \u03c3\u03c4\u03b7\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03cc \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9\u03c2. \u00a0 \u0391\u03c0\u03bb\u03ac \u03bd\u03b1 \u03c0\u03ac\u03c9 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03bf \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf 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"https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696229", "author": { "@type": "Person", "name": "HARYK", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg", "url": "https://www.taxheaven.gr/acforum/profile/31713-haryk/" }, "dateCreated": "2016-03-01T10:26:46+0000", "text": "\u0398\u03b1 \u03c3\u03b1\u03c2 \u03c0\u03c1\u03cc\u03c4\u03b5\u03b9\u03bd\u03b1 \u03c4\u03bf \u03c0\u03c1\u03ce\u03c4\u03bf ( \u039d\u03b1 \u03b1\u03c0\u03b1\u03bd\u03c4\u03ae\u03c3\u03bf\u03c5\u03bd \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c3\u03c4\u03bf, \"\u03cc,\u03c4\u03b9 \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03c1\u03b7\u03c4\u03ac, 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"https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696232", "author": { "@type": "Person", "name": "Hercules", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/20861-hercules/" }, "dateCreated": "2016-03-01T10:37:44+0000", "text": "\u039a\u03b1\u03b9 \u03b5\u03b3\u03c9 \u03c0\u03c1\u03bf\u03c3\u03c0\u03b1\u03b8\u03b7\u03c3\u03b1 \u03ba\u03b1\u03b9\u03bc\u03b5 \u03b1\u03c0\u03b1\u03bd\u03c4\u03b7\u03c3\u03b1\u03bd \u0393\u0395\u039d\u0399\u039a\u0397 \u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0395\u0399\u0391 \u0395\u039c\u03a0\u039f\u03a1\u0399\u039f\u03a5 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"https://www.taxheaven.gr/acforum/profile/20861-hercules/" }, "dateCreated": "2016-03-01T11:01:26+0000", "text": "\u03a3\u03c5\u03b3\u03bd\u03c9\u03bc\u03b7 \u03bb\u03b1\u03b8\u03bf\u03c2..... \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03c9 \u03bd\u03b1 \u03ba\u03b1\u03bd\u03c9 \u03b5\u03c0\u03b9\u03ba\u03bf\u03bb\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 e-mail \u03c0\u03bf\u03c5 \u03bc\u03bf\u03c5 \u03c3\u03c4\u03b5\u03b9\u03bb\u03b1\u03bd\u03b5 \u0394\u03c5\u03c3\u03c4\u03c5\u03c7\u03c9\u03c2 \u03bc\u03bf\u03c5 \u03c4\u03bf \u03b1\u03c0\u03b1\u03b3\u03bf\u03c1\u03b5\u03c5\u03b5\u03b9 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03bd \u039d3419/2005 \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf\u03bd \u039d 4072/2012 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1 282 \n", "upvoteCount": 0 }, { "@type": "Comment", "@id": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696265", "url": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696265", "author": { "@type": "Person", "name": "HARYK", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg", "url": "https://www.taxheaven.gr/acforum/profile/31713-haryk/" }, "dateCreated": "2016-03-01T13:25:47+0000", "text": "\u0397 \u03c0\u03b1\u03c1. 282 \u03c4\u03bf\u03c5 \u03bd.4072/12 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"author": { "@type": "Person", "name": "NIKANOR", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/22304-nikanor/" }, "dateCreated": "2016-03-01T14:09:36+0000", "text": "\u0394\u03c5\u03c3\u03c4\u03c5\u03c7\u03ce\u03c2 (\u03b3\u03b9\u03b1 \u03b5\u03bc\u03ac\u03c2) \u03b1\u03c5\u03c4\u03cc \u03b1\u03ba\u03c1\u03b9\u03b2\u03ce\u03c2 \u03c3\u03c5\u03bc\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u039c\u03c0\u03ac\u03bc\u03c0\u03b7. \u00a0 \u0391\u03c6\u03bf\u03cd \u03b4\u03b5\u03bd \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03bd\u03cc\u03bc\u03bf, \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9. \u00a0 \u039a\u03b9 \u03b5\u03b3\u03ce \u03ad\u03c7\u03c9 \u03bc\u03b9\u03b1 \u03c0\u03b1\u03c1\u03cc\u03bc\u03bf\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 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"https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696320", "url": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696320", "author": { "@type": "Person", "name": "grigoris800", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/19482-grigoris800/" }, "dateCreated": "2016-03-02T08:57:46+0000", "text": "\u03a9\u03c1\u03b1\u03af\u03b1, \u00a0\u03bf\u03c0\u03cc\u03c4\u03b5 \u03ba\u03b1\u03c4\u03b1\u03bb\u03ae\u03b3\u03c9 \u03c3\u03c4\u03bf \u03bd\u03b1 \u03ba\u03ac\u03bd\u03c9 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae \u03c4\u03b7\u03c2 \u039f\u0395 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03af\u03b4\u03b9\u03b1 \u03bc\u03ad\u03c1\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03c4\u03b7\u03c2 \u0395\u0395 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03af\u03b4\u03b9\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03cc\u03c4\u03b9 \u03b2\u03ad\u03b2\u03b1\u03b9\u03b1 \u03b1\u03c5\u03c4\u03cc \u03c3\u03c5\u03bd\u03b5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c7\u03c1\u03cc\u03bd\u03bf \u03c7\u03c1\u03ae\u03bc\u03b1 \u03ba\u03bb\u03c0. \u0391\u03c5\u03c4\u03cc \u03c0\u03bf\u03c5 \u03ae\u03b8\u03b5\u03bb\u03b1 \u03bd\u03b1 \u03ae\u03be\u03b5\u03c1\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bf\u03b9\u03bf \u03c4\u03bf 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"https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-22419.jpg", "url": "https://www.taxheaven.gr/acforum/profile/22419-sothris/" }, "dateCreated": "2016-03-02T12:47:11+0000", "text": "\u0395\u03c0\u03af \u03c4\u03c9\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9\u00a0 \u00a0 \u0395\u03c7\u03bf\u03c5\u03bc\u03b5 \u03bc\u03b9\u03b1 \u03b1\u03c0\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7(\u03bc\u03b5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 30-11-2015 ) \u03b1\u03c0\u03cc \u03c4\u03bf \u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf \u03c3\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03c0\u03c1\u03bf\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03bf \u03ba. \u03a3\u03c4\u03b1\u03b8\u03ac\u03ba\u03b7\u03c2 , \u03b1\u03c0\u03ac\u03bd\u03c4\u03b7\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u03a5\u03a0\u039f\u03a5\u03a1\u0393\u0395\u0399\u039f \u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u03a9\u039d \u03ba\u03b1\u03b9 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"https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696363", "author": { "@type": "Person", "name": "NIKANOR", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/22304-nikanor/" }, "dateCreated": "2016-03-02T13:34:27+0000", "text": "\u0395\u03c4\u03c3\u03b9 \u03b1\u03ba\u03c1\u03b9\u03b2\u03ce\u03c2. \n\u039a\u03b1\u03b9 \u03c4\u03bf \u0395\u03c0\u03b9\u03bc\u03b5\u03bb\u03b7\u03c4\u03ae\u03c1\u03b9\u03bf \u03a1\u03bf\u03b4\u03cc\u03c0\u03b7\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03b1\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ac \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd 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\u03b1\u03c0\u03b5\u03c1\u03b9\u03cc\u03c1\u03b9\u03c3\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c2 \u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03bf\u03bd. \n\u00a0 \n\u03a3\u03c4\u03bf \u03bc\u03b5\u03c4\u03b1\u03be\u03cd, \u03bc\u03ad\u03c7\u03c1\u03b9 \u03bd\u03b1 \u03b2\u03b3\u03b5\u03b9 \u03ac\u03ba\u03c1\u03b7 \u03bc\u03b5 \u03cc\u03bb\u03bf \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03c4\u03c3\u03af\u03c1\u03ba\u03bf, \u03b8\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c4\u03cc \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03bf grigoris800 \n\u00a0 \n\u039f\u03c3\u03b5\u03c2 \u039f.\u0395. \u03b5\u03af\u03bd\u03b1\u03b9 \u03b2\u03bf\u03bb\u03b9\u03ba\u03cc (\u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd, \u03b4\u03af\u03c7\u03c9\u03c2 \u03c0\u03bf\u03bb\u03bb\u03ac \u03b1\u03c0\u03bf\u03b8\u03ad\u03bc\u03b1\u03c4\u03b1, \u03b4\u03af\u03c7\u03c9\u03c2 \u03c0\u03bf\u03bb\u03bb\u03ac \u03c0\u03ac\u03b3\u03b9\u03b1, \u03b4\u03af\u03c7\u03c9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1- \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ac \u03ba\u03bb\u03c0) \u03b8\u03b1 \u03ba\u03ac\u03bd\u03bf\u03c5\u03bd \u03c0\u03b1\u03cd\u03c3\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b1\u03c5\u03c4\u03cc\u03c7\u03c1\u03bf\u03bd\u03b1 \u03b8\u03b1 \u03b3\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b5\u03bd\u03ac\u03c1\u03be\u03b5\u03b9\u03c2 \u0395.\u0395. \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03af\u03b4\u03b9\u03bf\u03c5\u03c2 \u03b1\u03ba\u03c1\u03b9\u03b2\u03ce\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2, \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03c5\u03b8\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2. \n\u0391\u03c5\u03c4\u03cc \u03b8\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b2\u03ad\u03b2\u03b1\u03b9\u03b1 (\u03b1\u03bb\u03bb\u03ac \u03c4\u03b9 \u03c0\u03b5\u03b9\u03c1\u03ac\u03b6\u03b5\u03b9, \u03bf\u03b9 \u03c3\u03c5\u03bd\u03ae\u03b8\u03b5\u03b9\u03c2 \u03bc@@@\u03ba\u03b5\u03c2 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ad\u03c2 \u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd) \u03ba\u03b1\u03b9 \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf \u03bc\u03c0\u03ad\u03c1\u03b4\u03b5\u03bc\u03b1 \u03c3\u03c4\u03b9\u03c2 \u03c4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u0391\u03a6\u039c (\u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1 \u03bc\u03b5 \u039c\u03a5\u03a6 \u00a0) \u03cc\u03bc\u03c9\u03c2 \u03b8\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u00a0\u03b7 \u03b4\u03bf\u03c5\u03bb\u03b5\u03b9\u03ac. \u0398\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03c4\u03bf\u03c5 \u03bf\u03bc\u03bf\u03c1\u03c1\u03cd\u03b8\u03bc\u03bf\u03c5 \u03c3\u03b5 \u03b5\u03c4\u03b5\u03c1\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03bf. \n\u00a0 \n\u039f\u03b9 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b5\u03c2 \u039f.\u0395. \u03b8\u03b1 \u03b1\u03bd\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd \u03bc\u03ad\u03c7\u03c1\u03b9 \u03bd\u0027\u03b1\u03c0\u03bf\u03c6\u03b1\u03c3\u03af\u03c3\u03bf\u03c5\u03bd \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03b9 \u03bd\u03b1 \u03b4\u03ce\u03c3\u03bf\u03c5\u03bd \u03bb\u03cd\u03c3\u03b7 \u03c3\u03b5 \u03cc\u03bb\u03bf \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03bc\u03c0\u03ac\u03c7\u03b1\u03bb\u03bf. \n\u0395\u03bd\u03b1 \u03bc\u03c0\u03ac\u03c7\u03b1\u03bb\u03bf \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03ae\u03b8\u03b7\u03ba\u03b5 \u03c7\u03c9\u03c1\u03af\u03c2 \u03bb\u03cc\u03b3\u03bf \u03ba\u03b1\u03b9 \u03b1\u03b9\u03c4\u03af\u03b1, \u03b1\u03c0\u03cc \u03b1\u03bd\u03b8\u03c1\u03ce\u03c0\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03b9\u03b4\u03ad\u03b1 \u03c4\u03b9 \u03b1\u03ba\u03c1\u03b9\u03b2\u03ce\u03c2 \u03c3\u03c5\u03bc\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03b3\u03cd\u03c1\u03c9 \u03c4\u03bf\u03c5\u03c2. \n", "upvoteCount": 0 }, { "@type": "Comment", "@id": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696550", "url": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-696550", "author": { "@type": "Person", "name": "stefanos_her", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-5038.gif", "url": "https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/" }, "dateCreated": "2016-03-04T21:42:27+0000", "text": "\u039f\u03b9 \u03ac\u03bd\u03b8\u03c1\u03c9\u03c0\u03bf\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc@\u03bb@\u03ba\u03b5\u03c2... \u03c0\u03ac\u03b5\u03b9 \u03c4\u03b5\u03bb\u03b5\u03af\u03c9\u03c3\u03b5, \u03ac\u03ba\u03c1\u03b7 \u03b4\u03b5\u03bd \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03b9\u03c2 (\u03c6\u03b1\u03bd\u03c4\u03ac\u03b6\u03bf\u03bc\u03b1\u03b9).... \u00a0 \u0392\u03b3\u03ae\u03ba\u03b5 \u03c4\u03bf \u03b3\u03b5\u03bc\u03b7, \u03ba\u03b1\u03b9 \u03ae\u03c1\u03b8\u03b1\u03bd\u03b5 \u03c4\u03b1 \u03c0\u03ac\u03bd\u03c9 \u03ba\u03ac\u03c4\u03c9... \u00a0 \u0394\u03bb\u03b4, \u03ac\u03bc\u03b1 \u03b5\u03af\u03c7\u03b1\u03bc\u03b5 \u03bc\u03b9\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b5 \u03b1\u03bb\u03bb\u03ac\u03be\u03b5\u03b9 \u03bc\u03bf\u03c1\u03c6\u03ae 2-3 \u03c6\u03bf\u03c1\u03ad\u03c2 \u03c0\u03c1\u03b9\u03bd \u03c4\u03bf \u03b3\u03b5\u03bc\u03ae, \u03c4\u03bf \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9 \u03c4\u03ce\u03c1\u03b1 \u03c4\u03b9 \u03b8\u03b1 \u03bb\u03ad\u03b5\u03b9 \u03b4\u03bb\u03b4...??? \u038c\u03c4\u03b9 \u03ad\u03b3\u03b9\u03bd\u03b1\u03bd \u03c0\u03b1\u03c1\u03ac\u03bd\u03bf\u03bc\u03b1 \u03bf\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2, \u03cc\u03c4\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b9\u03c3\u03c7\u03c5\u03c1\u03ad\u03c2, \u03c4\u03b9 \u03b8\u03b1 \u03bb\u03ad\u03b5\u03b9....??? \u039a\u03b1\u03b9 \u03c4\u03b9 \u03ad\u03c7\u03b5\u03b9 \u03b1\u03bb\u03bb\u03ac\u03be\u03b5\u03b9 \u03c3\u03c4\u03b7 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03bc\u03b7\u03bd \u03c4\u03bf \u03b4\u03b9\u03b5\u03ba\u03c0\u03b5\u03c1\u03b1\u03b9\u03ce\u03bd\u03b5\u03b9...??? \u00a0 \u039b\u03cd\u03c3\u03b7 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b1\u03ba\u03bf\u03c0\u03ae \u03ba\u03b1\u03b9 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03c4\u03b7\u03c2 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03bc\u03bf\u03c1\u03c6\u03ae\u03c2.... \u0399\u03b4\u03af\u03c9\u03c2 \u03cc\u03c4\u03b1\u03bd \u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2, \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u03ac\u03b4\u03b5\u03b9\u03b5\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2, \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1, \u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1\u03bc\u03b5\u03b9\u03b1\u03ba\u03ad\u03c2 \u03ba\u03c4\u03bb \u03ba\u03c4\u03bb \u03ba\u03c4\u03bb \u03ba\u03c4\u03bb...................... \u00a0 \u03a0\u03b9\u03bf \u03b5\u03cd\u03ba\u03bf\u03bb\u03b1 \u03c3\u03c4\u03ae\u03bd\u03b5\u03b9\u03c2 \u03bc\u03b9\u03b1 \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03af\u03b1 (\u0395\u0395) \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b8\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03b5\u03b9 \u03b7 \u039f\u0395 \u03bc\u03b5 1% \u03ba\u03b1\u03b9 \u03bf \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03ad\u03bb\u03b5\u03b9 \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03b5\u03c4\u03b5\u03c1\u03cc\u03c1\u03c5\u03b8\u03bc\u03bf\u03c2 \u03bc\u03b5 99% \u03bc\u03b5 \u03c0\u03bf\u03c3\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03cc\u03c3\u03bf \u03ba\u03b1\u03b9 \u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c4\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u039f\u0395, \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bd\u03ad\u03c7\u03b5\u03b9\u03b1 \u03c4\u03bf \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03cc \u03c4\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u039f\u0395 \u03bd\u03b1 \u03c0\u03c9\u03bb\u03b7\u03b8\u03b5\u03af \u03c3\u03c4\u03b7\u03bd \u0395\u0395. \u00a0 \u0386\u03ba\u03bf\u03c5 \u03c1\u03b5 \u03c0\u03bf\u03cd\u03c3\u03c4\u03b7 \u03c3\u03ba\u03b7\u03bd\u03b9\u03ba\u03cc \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b1\u03bb\u03bb\u03ac\u03be\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03bf\u03bc\u03bc\u03cc\u03c1\u03c5\u03b8\u03bc\u03bf \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03cc\u03c1\u03c5\u03b8\u03bc\u03bf \u03ad\u03bd\u03b1 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf...... \u00a0 \u0391\u03c0\u03af\u03c3\u03c4\u03b5\u03c5\u03c4\u03bf................ \n", "upvoteCount": 1 }, { "@type": "Comment", "@id": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-699210", "url": "https://www.taxheaven.gr/acforum/topic/100823-%CE%B1%CF%80%CE%B1%CE%B3%CE%BF%CF%81%CE%B5%CF%85%CF%83%CE%B7-%CF%84%CF%81%CE%BF%CF%80%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CF%83%CE%B7%CF%83-%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CE%B7%CF%83-%CE%BC%CE%BF%CF%81%CF%86%CE%B7%CF%83-%CE%B1%CF%80%CE%BF-%CE%BF%CE%B5-%CF%83%CE%B5-%CE%B5%CE%B5/#comment-699210", "author": { "@type": "Person", "name": "stefanos_her", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-5038.gif", "url": "https://www.taxheaven.gr/acforum/profile/5038-stefanos_her/" }, "dateCreated": "2016-05-05T17:21:15+0000", "text": "\u0395\u03c0\u03b1\u03bd\u03ad\u03c1\u03c7\u03bf\u03bc\u03b1\u03b9, \u03b4\u03b9\u03cc\u03c4\u03b9 \u03c4\u03bf \u03b5\u03c0\u03bf\u03c0\u03c4\u03b9\u03ba\u03cc \u03c4\u03bf\u03c5 \u03b3\u03b5\u03bc\u03b7 \u03c4\u03b5\u03af\u03bd\u03b5\u03b9 \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03b7 \u03c0\u03b9\u03bf \u03c4\u03c1\u03b1\u03b3\u03b9\u03ba\u03ac \u03b3\u03c1\u03b1\u03c6\u03b5\u03b9\u03bf\u03ba\u03c1\u03b1\u03c4\u03b9\u03ba\u03ae (\u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03b1\u03ba\u03ae \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1) \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5........\n \n\n\n\t\u039a\u03c1\u03af\u03bc\u03b1, \u03b3\u03b9\u03b1\u03c4\u03af \u03be\u03b5\u03ba\u03af\u03bd\u03b7\u03c3\u03b5 \u03bc\u03b5 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03c0\u03c1\u03bf\u03bf\u03c0\u03c4\u03b9\u03ba\u03ad\u03c2......\n \n\n\n\t\u00a0\n \n\n\n\t\u00a0\n \n\n\n\t\u03a4\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03bd\u03bf\u03c1\u03b8\u03cc\u03b4\u03bf\u03be\u03bf\u03c5 \u03a0\u03bf\u03bb\u03ad\u03bc\u03bf\u03c5 \u03c3\u03b5 Corporate Framework....\n \n\n\n\t-------------------------------------------------------------------------------------------------\n \n\n\n\t\u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b8\u03ad\u03bb\u03bf\u03c5\u03bc\u03b5 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03ae\u03c3\u03bf\u03c5\u03bc\u03b5 \u03c4\u03bf \u0391\u03a6\u039c \u03cc\u03c0\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03ae\u03c0\u03bf\u03c4\u03b5, \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03c2 \u03bc\u03af\u03b1 \u039f\u0395 \u03c3\u03b5 \u0395\u0395... \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b1, \u03b2, \u03b3, \u03b4 \u03ba\u03c4\u03bb \u03bb\u03cc\u03b3\u03bf........ \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03bd \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf........ \u03b4\u03bb\u03b4, \u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03bc\u03b9\u03b1 \u039f\u0395 \u03ba\u03b1\u03b9 \u03ad\u03bd\u03b1\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03bf \u0391 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03b8\u03ad\u03bc\u03b5 \u03bd\u03b1 \u03c4\u03bf\u03bd \u03ba\u03ac\u03bd\u03bf\u03c5\u03bc\u03b5 \u03b5\u03c4\u03b5\u03c1\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03bf:\n \n\n\n\t\u00a0\n \n\n\n\t1\u03bf\u03bd, \n \n\n\n\t- \u03c3\u03c4\u03ae\u03bd\u03bf\u03c5\u03bc\u03b5 \u03bc\u03b9\u03b1 \u03bd\u03ad\u03b1 \u0395\u0395, \u039f\u03bc\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03bf\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c2 \u03b7 \u039f\u0395 - \u03b5\u03c4\u03b5\u03c1\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03bf\u03c2 \u03bf \u0391 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03ba\u03bf\u03bd\u03c4\u03ac \u03c3\u03c4\u03bf 100% (99,5% \u03c0\u03c7).\n \n\n\n\t- \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03bf\u03c5\u03bc\u03b5 \u03c4\u03bf \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03bf \u03c4\u03bf\u03c5 \u0391 \u03c3\u03c4\u03b7\u03bd \u039f\u0395 \u03c3\u03c4\u03b7\u03bd \u0395\u0395.\n \n\n\n\t\u0391\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1,\n \n\n\n\t- \u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03bc\u03b9\u03b1 \u039f\u0395 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03bf\u03bc\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03bf\u03c5\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03cc\u03c0\u03c9\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b1,\n \n\n\n\t- \u03b7 \u0395\u0395 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u039f\u0395 \u03bc\u03b5 \u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b7 \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2, \u03b4\u03bb\u03b4 \u03bc\u03b5 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03c4\u03bf\u03c5 \u0391\n \n\n\n\t- \u03bf \u0391 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03b5\u03b9 \u03b4\u03b9\u03b1 \u03c4\u03b7\u03c2 \u0395\u0395 \u03c9\u03c2 \u03b5\u03c4\u03b5\u03c1\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03bf\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c2 \u03bc\u03b5 \u03bc\u03b9\u03b1 \u03c0\u03bf\u03bb\u03cd \u03bc\u03b9\u03ba\u03c1\u03ae \u03b1\u03c0\u03ce\u03bb\u03b5\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03bf\u03cd \u03c4\u03bf\u03c5.\n \n\n\n\t\u00a0\n \n\n\n\t2\u03bf\u03bd, \n \n\n\n\t\u03a4\u03bf \u0393\u0395\u039c\u0397 \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03b9 \u03c4\u03b7\u03bd \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u0395 \u03c3\u03b5 \u039f\u0395 (\u03ac\u03c1\u03b8\u03c1\u03bf 282 \u039d4072/2012) \u03b1\u03bb\u03bb\u03ac \u03b9\u03c3\u03c7\u03c5\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03c4\u03b7\u03c2 \u039f\u0395 \u03c3\u03b5 \u0395\u0395, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03b5\u03b8\u03ac\u03bd\u03b5\u03b9 \u03bf \u039f\u0395 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03ba\u03bb\u03b7\u03c1\u03bf\u03bd\u03cc\u03bc\u03bf\u03b9 \u03c4\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c5\u03bd \u03c9\u03c2 \u03b5\u03c4\u03b5\u03c1\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03bf\u03af, \u03bc\u03b5 \u03c4\u03b7 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b7 \u03b3\u03bd\u03ce\u03bc\u03b7 \u03c4\u03c9\u03bd \u03ac\u03bb\u03bb\u03c9\u03bd \u03bf\u03bc\u03cc\u03c1\u03c1\u03c5\u03b8\u03bc\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd.\n \n\n\n\t\u03a9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03ac\u03c1\u03b8\u03c1\u03bf 107 \u039d4072/2012:\n \n\n\n\t1. \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03bc\u03bf\u03c1\u03c6\u03ae\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03b1\u03c0\u03b5\u03af \u03c3\u03b5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd \u03ae \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03cc\u03c7\u03c9\u03bd, \u03c0\u03bf\u03c5 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf \u03bd\u03cc\u03bc\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bb\u03cd\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\u03c2 \u03bc\u03bf\u03c1\u03c6\u03ae\u03c2. \u03a3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7, \u03b5\u03ac\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03bb\u03ac\u03b2\u03bf\u03c5\u03bd \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03bf\u03cd\u03bd \u03c3\u03b5 \u03b5\u03be\u03c9\u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03ae \u03b5\u03b3\u03b3\u03c5\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2, \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03c3\u03c5\u03bd\u03b1\u03af\u03bd\u03b5\u03c3\u03b7 \u03c4\u03bf\u03cd\u03c4\u03c9\u03bd.\n \n\n\n\t3. \u0397 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03bc\u03b5 \u03c4\u03bf \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03cc \u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c7\u03c9\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u0393.\u0395.\u039c\u0397., \u03c4\u03b1 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03cc\u03bc\u03c9\u03c2 \u03c4\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u03b4\u03b5\u03bd \u03b5\u03c0\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9, \u03b1\u03bd \u03bc\u03ad\u03c3\u03b1 \u03c3\u03b5 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03b5\u03bd\u03cc\u03c2 (1) \u03bc\u03ae\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03c7\u03ce\u03c1\u03b9\u03c3\u03b7 \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03c4\u03ae\u03c2 \u03ae \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03c4\u03ad\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c0\u03c1\u03bf\u03b2\u03ac\u03bb\u03bf\u03c5\u03bd \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03c2 \u03b1\u03bd\u03c4\u03b9\u03c1\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae.\n \n\n\n\t\u039a\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 106 \u03c4\u03bf\u03c5 \u03af\u03b4\u03b9\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5\n \n\n\n\t1. H \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03b1\u03c0\u03b5\u03af \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03bc\u03bf\u03c1\u03c6\u03ae\u03c2 \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd, \u03c0\u03bf\u03c5 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 72 \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf\u03c2 5 (\u03c3\u03b7\u03bc: \u03b1\u03c5\u03be\u03b7\u03bc\u03ad\u03bd\u03b7 \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1, \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 2/3 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c1\u03b9\u03b4\u03af\u03c9\u03bd). \u03a3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7, \u03b5\u03ac\u03bd \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03b9 \u03c4\u03b7\u03c2 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03b9\u03bf\u03c5\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03c5\u03b8\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03c7\u03c1\u03ad\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03c1\u03b7\u03c4\u03ae \u03c3\u03c5\u03bd\u03b1\u03af\u03bd\u03b5\u03c3\u03b7 \u03c4\u03bf\u03cd\u03c4\u03c9\u03bd.\n \n\n\n\t\u039f\u03c0\u03cc\u03c4\u03b5, \u03c4\u03bf \u03c0\u03bb\u03ac\u03bd\u03bf \u03ad\u03c7\u03b5\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:\n \n\n\n\t- \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c0\u03bf\u03c5\u03bc\u03b5 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 107 \u03c4\u03b7\u03bd \u039f\u0395 \u03c3\u03b5 \u0399\u039a\u0395 \u03bc\u03b5 \u03c4\u03b1 \u03af\u03b4\u03b9\u03b1 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac, \u03c7\u03c9\u03c1\u03af\u03c2 \u03b5\u03ba\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 9.\n \n\n\n\t- \u03c3\u03b5 \u03ad\u03bd\u03b1 \u03bc\u03ae\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u03c3\u03c4\u03bf \u0393\u0395\u039c\u0397, \u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae (\u03ba\u03b1\u03b9 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03b8\u03b1 \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03b1\u03bd\u03c4\u03b9\u03c1\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03c5\u03c7\u03cc\u03bd \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03ad\u03c2).\n \n\n\n\t- \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7, \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c0\u03bf\u03c5\u03bc\u03b5 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 106 \u03c4\u03b7\u03bd \u0399\u039a\u0395 \u03c3\u03b5 \u0395\u0395.\n \n\n\n\t\u03a4\u03c1\u03b9\u03b3\u03c9\u03bd\u03b9\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03b4\u03bb\u03b4....... \u0393\u039c\u03a3\u03a4.......\n \n\n\n\t\u00a0\n \n\n\n\t\u0395\u03c0\u03af \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd, \u03b1\u03c0\u03cc \u03cc\u03c4\u03b9 \u03ba\u03b1\u03c4\u03b1\u03bb\u03b1\u03b2\u03b1\u03af\u03bd\u03c9,\n \n\n\n\t- \u03ba\u03bb\u03b5\u03af\u03c3\u03b9\u03bc\u03bf \u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03c3\u03b5 \u0399\u039a\u0395 - \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03a6\u0394\u0395\n \n\n\n\t- \u03cc\u03bd\u03c4\u03b1\u03c2 \u0399\u039a\u0395, \u03b9\u03c3\u03c4\u03bf\u03c3\u03b5\u03bb\u03af\u03b4\u03b1, \u03b4\u03b9\u03c0\u03bb\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ac, \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 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