<!doctype html> <html class="email_html" lang="en" style="min-width: 100%;background-color: #d1deec;"> <head> <meta http-equiv="Content-Type" content="text/html; charset=utf-8"> <meta name="viewport" content="width=device-width, initial-scale=1.0, shrink-to-fit=no"> <meta name="format-detection" content="telephone=no"> <meta name="format-detection" content="date=no"> <meta name="format-detection" content="address=no"> <meta name="format-detection" content="email=no"> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <meta name="x-apple-disable-message-reformatting"> <title></title> <style type="text/css">/* Reset */ .email_body, .email_section table, .email_section td, .email_section a { -webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; } .email_section table, .email_section td { mso-table-lspace: 0pt; mso-table-rspace: 0pt; } .email_section a, .email_section a span, .content_section a:visited, .content_section a:visited span, .email_section address { text-decoration: none; } .email_section img { -ms-interpolation-mode: bicubic; border: 0; height: auto; line-height: 100%; outline: none; text-decoration: none; -ms-interpolation-mode: bicubic; } .email_body { height: 100% !important; margin: 0 !important; padding: 0 !important; width: 100% !important; } .email_html, .email_body { min-width: 100%; } /* Grid: Email Wrapper */ .email_bg { font-size: 0; text-align: center; line-height: 100%; } /* Grid: Email Section */ .content_section { max-width: 800px; Margin: 0 auto; } .content_section_xs { max-width: 416px; Margin: 0 auto; } /* Grid: Row */ .content_cell, .column_row { font-size: 0; text-align: center; } .column_row { max-width: 624px; Margin: 0 auto; } .column_row:after { content: ""; display: table; clear: both; } /* Grid: Columns */ .column { vertical-align: top; } .column_cell { vertical-align: top; } .column_inline { width: auto; Margin: 0 auto; clear: both; } /* Grid: Columns */ .col_1, .col_2, .col_3, .col_50, .col_order, .col_order_xs { vertical-align: top; display: inline-block; width: 100%; } .col_1 { max-width: 208px; } .col_2 { max-width: 312px; } .col_3 { max-width: 416px; } .col_50 { max-width: 400px; } .col_order { max-width: 156px; } /* Typography: Fallback font family */ .email_section a, .email_section a:visited, .email_section p, .email_section li, .email_section h1, .email_section h2, .email_section h3, .email_section h4, .email_section h5, .email_section h6 { color: inherit; font-family: Arial, Helvetica, sans-serif; Margin-top: 0px; Margin-bottom: 0px; word-break: break-word; } /* Typography: Default Sizes */ .email_section p, .email_section li { font-size: 16px; line-height: 26px; } .email_section .text_lead { font-size: 19px; line-height: 31px; } .email_section .text_xs { font-size: 14px; line-height: 22px; } /* Typography: Headings */ .email_section h1 { font-size: 38px; line-height: 48px; } .email_section h2 { font-size: 28px; line-height: 38px; } .email_section h3 { font-size: 21px; line-height: 28px; } .email_section h4 { font-size: 18px; line-height: 24px; } .email_section h5 { font-size: 16px; line-height: 21px; } .email_section h6 { font-size: 12px; line-height: 14px; text-transform: uppercase; letter-spacing: 1px; } /* Typography: Bold */ .ebutton a, .ebutton_xs a, .email_section h1, .email_section h2, .email_section h3, .email_section h4, .email_section h5, .email_section h6, .email_section strong { font-weight: bold; } /* Typography: Display */ .column_cell .text_display { font-weight: lighter; color: inherit; } /* Typography: Buttons */ .ebutton td { font-size: 16px; } .ebutton_xs td { font-size: 14px; } /* Colors: Backgrounds */ .bg_primary { background-color: #2376dc; } .bg_secondary { background-color: #e5e9ee; } .email_html, .email_body, .bg_light { background-color: #d1deec; } .bg_dark { background-color: #212121; } .bg_white { background-color: #ffffff; } .bg_facebook { background-color: #3664a2; } .bg_twitter { background-color: #1a8bf0; } .bg_instagram { background-color: #cf2896; } .bg_youtube { background-color: #e62d28; } .bg_google { background-color: #de5347; } .bg_pinterest { background-color: #be2026; } /* Colors: Text */ .text_primary, .content_cell .text_primary, .text_primary span, .text_primary a { color: #2376dc; } .text_secondary, .content_cell .text_secondary, .text_secondary span, .text_secondary a { color: #959ba0; } .text_light, .content_cell .text_light, .text_light span, .text_light a { color: #d1deec; } .text_dark, .content_cell .text_dark, .text_dark span, .text_dark a { color: #333333; } .text_white, .content_cell .text_white, .text_white span, .text_white a, .ebutton a, .ebutton span, .ebutton_xs a, .ebutton_xs span { color: #ffffff; } /* Colors: Border */ .bt_primary { border-top: 4px solid #2376dc; } .bt_dark { border-top: 4px solid #212121; } .bt_white { border-top: 4px solid #ffffff; } .bb_white { border-bottom: 1px solid #ffffff; } .bg_primary .bb_white, .bg_dark .bb_white { opacity: .25; } .bb_light { border-bottom: 1px solid #dee0e1; } .bt_light { border-top: 1px solid #dee0e1; } /* Colors: Shadow */ .shadow_primary, .ebutton .bg_primary:hover, .ebutton_xs .bg_primary:hover { -webkit-box-shadow: 0 0 12px 0 #2376dc; box-shadow: 0 0 12px 0 #2376dc; } .shadow_dark, .ebutton .bg_dark:hover, .ebutton_xs .bg_dark:hover { -webkit-box-shadow: 0 0 12px 0 #212121; box-shadow: 0 0 12px 0 #212121; } /* Backgrounds: Image Default */ .bg_center { background-repeat: no-repeat; background-position: 50% 0; } /* Extras: Email Summary */ .email_summary { display: none; font-size: 1px; line-height: 1px; max-height: 0px; max-width: 0px; opacity: 0; overflow: hidden; } /* Rounded Corners */ .brounded_top { border-radius: 4px 4px 0 0; } .brounded_bottom { border-radius: 0 0 4px 4px; } .brounded_left { border-radius: 0 0 0 4px; } .brounded_right { border-radius: 0 0 4px 0; } .brounded, .ebutton td, .ebutton_xs td { border-radius: 4px; } .brounded_circle { border-radius: 50%; } /* Text: Alignment */ .text_center { text-align: center; } .text_center .imgr img { margin-left: auto; margin-right: auto; } .text_left { text-align: left; } .text_right { text-align: right; } /* Text: Links */ .text_del { text-decoration: line-through; } .text_link a { text-decoration: none; } .text_link .text_adr { text-decoration: none; } /* Padding Utilities */ .py { padding-top: 16px; padding-bottom: 16px; } .py_xs { padding-top: 8px; padding-bottom: 8px; } .py_md { padding-top: 32px; padding-bottom: 32px; } .py_lg { padding-top: 64px; padding-bottom: 64px; } .px { padding-left: 16px; padding-right: 16px; } .px_xs { padding-left: 8px; padding-right: 8px; } .px_md { padding-left: 32px; padding-right: 32px; } .px_lg { padding-left: 64px; padding-right: 64px; } .pt { padding-top: 16px; } .pt_xs { padding-top: 8px; } .pt_md { padding-top: 32px; } .pt_lg { padding-top: 64px; } .pb { padding-bottom: 16px; } .pb_xs { padding-bottom: 8px; } .pb_md { padding-bottom: 32px; } .pb_lg { padding-bottom: 64px; } .pl { padding-left: 16px; } .pl_xs { padding-left: 8px; } .pl_lg { padding-left: 32px; } .pr { padding-right: 16px; } .pr_xs { padding-right: 8px; } .pr_lg { padding-right: 32px; } /* Margin Utilities */ .content_cell .mt_0 { margin-top: 0px; } .content_cell .mt_xs { margin-top: 8px; } .content_cell .mt { margin-top: 16px; } .content_cell .mt_md { margin-top: 32px; } .content_cell .mt_lg { margin-top: 64px; } .content_cell .mb_0 { margin-bottom: 0px; } .content_cell .mb_xs { margin-bottom: 8px; } .content_cell .mb { margin-bottom: 16px; } .content_cell .mb_md { margin-bottom: 32px; } .content_cell .mb_lg { margin-bottom: 64px; } /* Images */ .content_cell .img_inline, .content_cell .img_full { clear: both; line-height: 100%; } .content_cell .img_full { font-size: 0 !important; } .img_full img { display: block; width: 100%; Margin: 0px auto; height: auto; } /* Buttons */ .ebutton td, .ebutton_xs td { line-height: normal; text-align: center; font-weight: bold; -webkit-transition: box-shadow .25s; transition: box-shadow .25s; } .ebutton[align=center], .ebutton_xs[align=center] { margin: 0 auto; } .ebutton td { padding: 13px 24px; } .ebutton_xs td { padding: 10px 20px; } @media only screen { /* Web fonts (latin only) */ @font-face { font-family: `Open Sans`; font-style: normal; font-weight: 300; src: local("Open Sans Light"), local("OpenSans-Light"), url(https://fonts.gstatic.com/s/opensans/v14/DXI1ORHCpsQm3Vp6mXoaTegdm0LZdjqr5-oayXSOefg.woff2) format("woff2"); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02C6, U+02DA, U+02DC, U+2000-206F, U+2074, U+20AC, U+2212, U+2215; } @font-face { font-family: `Open Sans`; font-style: normal; font-weight: 400; src: local("Open Sans Regular"), local("OpenSans-Regular"), url(https://fonts.gstatic.com/s/opensans/v14/cJZKeOuBrn4kERxqtaUH3VtXRa8TVwTICgirnJhmVJw.woff2) format("woff2"); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02C6, U+02DA, U+02DC, U+2000-206F, U+2074, U+20AC, U+2212, U+2215; } @font-face { font-family: `Open Sans`; font-style: normal; font-weight: 700; src: local("Open Sans Bold"), local("OpenSans-Bold"), url(https://fonts.gstatic.com/s/opensans/v14/k3k702ZOKiLJc3WVjuplzOgdm0LZdjqr5-oayXSOefg.woff2) format("woff2"); unicode-range: U+0000-00FF, U+0131, U+0152-0153, U+02C6, U+02DA, U+02DC, U+2000-206F, U+2074, U+20AC, U+2212, U+2215; } .column_cell a, .column_cell p, .column_cell li, .column_cell h1, .column_cell h2, .column_cell h3, .column_cell h4, .column_cell h5, .column_cell h6 { font-family: "Open Sans", sans-serif !important; } .column_cell .text_display { font-weight: 300 !important; } .column_cell p, .column_cell li { font-weight: 400 !important; } .ebutton a, .ebutton span, .ebutton_xs a, .ebutton_xs span, .column_cell h1, .column_cell h2, .column_cell h3, .column_cell h4, .column_cell h5, .column_cell h6, .column_cell strong { font-weight: 700 !important; } /* Button Enhancement */ .ebutton td, .ebutton_xs td { padding: 0 !important; } .ebutton a { padding: 13px 24px !important; } .ebutton_xs a { padding: 10px 20px !important; } .ebutton a, .ebutton_xs a { display: block !important; } /* Grid Fix */ .col_50 { max-width: 50% !important; float: left; } } @media (max-width: 689px) { /* Columns */ .col_1, .col_2, .col_3, .col_50, .col_order { display: block !important; max-width: 100% !important; } /* Content Alignment */ .mobile_center { text-align: center !important; } .mobile_center .ebutton, .mobile_center .ebutton_xs, .mobile_center .column_inline { float: none !important; margin: 0 auto !important; width: auto !important; min-width: 0 !important; display: inline-block !important; } /* Mobile Padding */ .mob_py { padding-top: 16px !important; padding-bottom: 16px !important; } .mob_py_0 { padding-top: 0 !important; padding-bottom: 0 !important; } .mob_py_md { padding-top: 32px !important; padding-bottom: 32px !important; } .mob_pt_0 { padding-top: 0 !important; } .mob_pt { padding-top: 16px !important; } .mob_pb { padding-bottom: 16px !important; } .mobile_hide { max-height: 0 !important; display: none !important; mso-hide: all !important; overflow: hidden !important; font-size: 0 !important; } /* Rounded Corners */ .brounded_left { border-radius: 0 !important; } .brounded_right { border-radius: 0 0 4px 4px !important; } /* Images */ .img_inline img { width: 100% !important; height: auto !important; } } .column_cell { vertical-align: top; } .column_cell { vertical-align: top; } .column_cell { vertical-align: top; } .column_cell { vertical-align: top; } .column_cell { vertical-align: top; } .column_cell { vertical-align: top; } .column_cell { vertical-align: top; } .column_cell { vertical-align: top; } </style> </head> <body class="email_body" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;min-width: 100%;background-color: #E9EFF6;height: 100% !important;margin: 0 !important;padding: 0 !important;width: 100% !important;">  <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px pt_md" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;padding-top: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell" style="font-size: 0;text-align: center;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <div class="col_50" style="vertical-align: top;display: inline-block;width: 100%;max-width: 400px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py text_left mobile_center" style="vertical-align: top;text-align: left;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="text_xs text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 14px;line-height: 22px;"> 8 - 11 - 2024 </p> </td> </tr> </tbody> </table> </div>  <div class="col_50" style="vertical-align: top;display: inline-block;width: 100%;max-width: 400px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py text_right mobile_center" style="vertical-align: top;text-align: right;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="img_inline" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 16px;line-height: 100%;clear: both;"> <a href="https://www.facebook.com/pages/TAXHEAVEN/174870583069?v=wall" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"><img src="https://www.taxheaven.gr/assets/newsletter/images/2021/facebook.png" width="24" height="24" alt="Facebook" style="max-width: 24px;-ms-interpolation-mode: bicubic;border: 0;height: auto;line-height: 100%;outline: none;text-decoration: none;"></a>    <a href="https://twitter.com/Taxheaven" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"><img src="https://www.taxheaven.gr/assets/newsletter/images/2021/twitter.png" width="24" height="24" alt="Twitter" style="max-width: 24px;-ms-interpolation-mode: bicubic;border: 0;height: auto;line-height: 100%;outline: none;text-decoration: none;"></a>    <a href="https://www.linkedin.com/in/taxheaven-tax-78827424/" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"><img src="https://www.taxheaven.gr/assets/newsletter/images/2021/instagram.png" width="24" height="24" alt="Instagram" style="max-width: 24px;-ms-interpolation-mode: bicubic;border: 0;height: auto;line-height: 100%;outline: none;text-decoration: none;"></a>    <a href="https://www.youtube.com/user/TheTaxheaven" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"><img src="https://www.taxheaven.gr/assets/newsletter/images/2021/youtube.png" width="24" height="24" alt="Pinterest" style="max-width: 24px;-ms-interpolation-mode: bicubic;border: 0;height: auto;line-height: 100%;outline: none;text-decoration: none;"></a> </p> </td> </tr> </tbody> </table> </div>  </td> </tr> <tr> <td class="content_cell bg_white brounded_top bt_primary px py" style="font-size: 0;text-align: center;background-color: #ffffff;border-top: 4px solid #2376dc;border-radius: 4px 4px 0 0;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_1" style="vertical-align: top;display: inline-block;width: 100%;max-width: 208px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py_xs text_primary text_left mobile_center" style="vertical-align: top;color: #2376dc;text-align: left;padding-top: 8px;padding-bottom: 8px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="img_inline" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 16px;line-height: 100%;clear: both;"><a href="#" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"> <img src="https://www.taxheaven.gr/assets/newsletter/images/2021/logo.png" width="200" height="" alt="BlauMail website" style="max-width: 200px;-ms-interpolation-mode: bicubic;border: 0;height: auto;line-height: 100%;outline: none;text-decoration: none;"></a></p> </td> </tr> </tbody> </table> </div>  <div class="col_3" style="vertical-align: top;display: inline-block;width: 100%;max-width: 416px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py_xs text_right mobile_center" style="vertical-align: top;text-align: right;padding-top: 8px;padding-bottom: 8px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 16px;line-height: 26px;"> <a href="https://www.taxheaven.gr/newsletter/6454" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"> <span style="color: #959ba0;text-decoration: none;">Δείτε το online</span> </a> </p> </td> </tr> </tbody> </table> </div>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>   <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px pt_md" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;padding-top: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white brounded_top bt_primary" style="font-size: 0;text-align: center;background-color: #ffffff;border-top: 4px solid #2376dc;border-radius: 4px 4px 0 0;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="img_full" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 0 !important;line-height: 100%;clear: both;"> <img src="https://www.taxheaven.gr/assets/newsletter/images/2021/daily_newsletter.jpg" width="800" height="" alt="Taxheaven Daily Newsletter" style="max-width: 800px;-ms-interpolation-mode: bicubic;border: 0;height: auto;line-height: 100%;outline: none;text-decoration: none;display: block;width: 100%;margin: 0px auto;"> </p> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>  <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_primary px py_md" style="font-size: 0;text-align: center;background-color: #2376dc;padding-top: 32px;padding-bottom: 32px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py text_white text_center" style="vertical-align: top;color: #ffffff;text-align: center;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h2 class="mt mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 16px;margin-bottom: 8px;word-break: break-word;font-size: 28px;line-height: 38px;font-weight: bold;">Φορoλογική ανασκόπηση </h2> <p class="text_lead mb_md" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 32px;word-break: break-word;font-size: 19px;line-height: 31px;">Όλες οι σημαντικές ειδήσεις, αποφάσεις, εγκύκλιοι, νόμοι, και αποφάσεις δικαστηρίων ανά 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περισσότερα</span></a></td> </tr> </tbody> </table> </td> </tr> </tbody> </table>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>  <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white px py" style="font-size: 0;text-align: center;background-color: #ffffff;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px text_primary text_center" style="vertical-align: top;color: #2376dc;text-align: center;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h1 style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 38px;line-height: 48px;font-weight: bold;">Σημαντικές ειδήσεις</h1> </td> </tr> </tbody> </table>  </div> </td> </tr> 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top;color: #333333;text-align: left;padding-left: 16px;padding-right: 16px;padding-top: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h4 class="mt_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 8px;margin-bottom: 8px;word-break: break-word;font-size: 18px;line-height: 24px;font-weight: bold;"> <a href="https://www.taxheaven.gr/news/69073/anoixe-h-platforma-gia-ypobolh-toy-pooen-esxes-2023-xrhsh-2022" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #333333;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"> <span style="color: #333333;text-decoration: none;">Άνοιξε η πλατφόρμα για υποβολή του πόθεν έσχες 2023 (χρήση 2022)</span></a></h4> </td> </tr> </tbody> </table> </div>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table> <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white px py" style="font-size: 0;text-align: center;background-color: #ffffff;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_2" style="vertical-align: top;display: inline-block;width: 100%;max-width: 312px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="img_full" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 0 !important;line-height: 100%;clear: both;"> <a href="https://www.taxheaven.gr/news/69067/katwtatos-misoos-se-diaboyleysh-to-nomosxedio-12-erwtapanthseis"><img class="brounded" 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16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h4 class="mt_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 8px;margin-bottom: 8px;word-break: break-word;font-size: 18px;line-height: 24px;font-weight: bold;"> <a href="https://www.taxheaven.gr/news/69067/katwtatos-misoos-se-diaboyleysh-to-nomosxedio-12-erwtapanthseis" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #333333;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"> <span style="color: #333333;text-decoration: none;">Κατώτατος μισθός: Σε διαβούλευση το νομοσχέδιο - 12 ερωταπαντήσεις</span></a></h4> </td> </tr> </tbody> </table> </div>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table> <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white px py" style="font-size: 0;text-align: center;background-color: #ffffff;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_2" style="vertical-align: top;display: inline-block;width: 100%;max-width: 312px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="img_full" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 0 !important;line-height: 100%;clear: both;"> <a href="https://www.taxheaven.gr/news/69063/forologiko-nomosxedio-13-erwthseis-apanthseis-apo-to-ypeoo"><img class="brounded" src="https://www.taxheaven.gr/uploads/images/newsimages/forologiko_nomosxedio_erwtapanthseis_7_11_2024.jpg" 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class="mt_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 8px;margin-bottom: 8px;word-break: break-word;font-size: 18px;line-height: 24px;font-weight: bold;"> <a href="https://www.taxheaven.gr/news/69063/forologiko-nomosxedio-13-erwthseis-apanthseis-apo-to-ypeoo" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #333333;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"> <span style="color: #333333;text-decoration: none;">Φορολογικό νομοσχέδιο: 13 ερωτήσεις-απαντήσεις από το ΥΠΕΘΟ</span></a></h4> </td> </tr> </tbody> </table> </div>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table> <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: 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style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white px pb" style="font-size: 0;text-align: center;background-color: #ffffff;padding-left: 16px;padding-right: 16px;padding-bottom: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_1" style="vertical-align: top;display: inline-block;width: 100%;max-width: 90px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="img_full" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 0 !important;line-height: 100%;clear: both;"><a href="#" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #333333;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"> <img class="brounded" src="https://www.taxheaven.gr/assets/newsletter/images/2021/eikonidio1.jpg" width="90" height="90" alt="" style="max-width: 90px;border-radius: 4px;-ms-interpolation-mode: bicubic;border: 0;height: auto;line-height: 100%;outline: none;text-decoration: none;display: block;width: 100%;margin: 0px auto;"></a></p> </td> </tr> </tbody> </table> </div>  <div class="col_3" style="vertical-align: top;display: inline-block;width: 100%;max-width: 416px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt text_dark text_left mobile_center" style="vertical-align: top;color: #333333;text-align: left;padding-left: 16px;padding-right: 16px;padding-top: 0px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <a href="https://www.taxheaven.gr/circulars/48713/arora-pooen-esxes-plhrhs-odhgos"> <h5 class="mt_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 16px;line-height: 21px;font-weight: bold;"> Άρθρα</h5></a> <p class="text_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 14px;line-height: 22px;"> <a href="https://www.taxheaven.gr/circulars/48713/arora-pooen-esxes-plhrhs-odhgos"> Πόθεν έσχες - Πλήρης οδηγός - Άρθρα</a> </p> <p class="text_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 14px;line-height: 22px;"> </p> </td> </tr> </tbody> </table> </div>  </div> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>  <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white px py" style="font-size: 0;text-align: center;background-color: #ffffff;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h2 class="mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 28px;line-height: 38px;font-weight: bold;">Λοιπές αποφάσεις - εγκύκλιοι - άρθρα </h2>   <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48717/82534-06-11-2024">82534/06-11-2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Τροποποίηση της υπό στοιχεία 163686 ΕΞ 2022/09.11.2022 απόφασης του Υπουργού Οικονομικών «Καθορισμός επιχορήγησης των πληγέντων από τις πλημμύρες της 6ης, 7ης, 8ης και 10ης Νοεμβρίου 2020 σε περιοχές της Περιφερειακής Ενότητας Λασιθίου της Περιφέρειας Κρήτης» (Β' 5748)</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48718/ste-865-2024">ΣτΕ 865/2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Φορολογητέα αξία για τον υπολογισμό του φόρου κληρονομίας των κτωμένων αιτία θανάτου μη εισηγμένων στο χρηματιστήριο μετοχών - Συνταγματική η διάταξη για τη μέθοδο προσδιορισμού της φορολογητέα αξίας για τον υπολογισμό του φόρου κληρονομίας των κτωμένων αιτία θανάτου μη εισηγμένων στο χρηματιστήριο μετοχών (ΠΟΛ.1055/2003)</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48719/ste-1222-2024">ΣτΕ 1222/2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">ΦΑΠ ακινήτων που τελούν υπό ειδικές συνθήκες από άποψη πολεοδομικών βαρών και περιορισμών, όπως είναι εκείνα που έχουν απαλλοτριωθεί λόγω ρυμοτομίας χωρίς να έχει συντελεσθεί η απαλλοτρίωση</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48720/ste-189-2023">ΣτΕ 189/2023</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Σύμφωνη με το Σύνταγμα η υποχρεωτική υπαγωγή στην ασφάλιση του κλάδου υγείας των ασκούμενων δικηγόρων στο ΕΤΑΑ</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48723/49699-05-11-2024">49699/05-11-2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Τροποποίηση της υπ' αρ. 2.2897/22-07-2022 κοινής υπουργικής απόφασης «Προώθηση της απασχόλησης μέσω Προγραμμάτων Κοινωφελούς Χαρακτήρα σε Υπηρεσίες του Υπουργείου Περιβάλλοντος και Ενέργειας και του Υπουργείου Μετανάστευσης και Ασύλου (Υπηρεσίες Υποδοχής και Ταυτοποίησης - ΥΠΥΤ)» (Β' 4003)</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48727/ypen-dmeaap-106139-968-01-10-2024">ΥΠΕΝ/ΔΜΕΑΑΠ/106139/968/01-10-2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Παράταση της προθεσμίας υποχρεωτικής εκπόνησης «Σχεδίων Αστικής Προσβασιμότητας» της παρ. 10 του άρθρου 121 του ν. 4819/2021 (Α' 129)</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48729/ypooeseis-c-289-23-kai-c-305-23">Υποθέσεις C-289/23 και C-305/23</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Επέκταση των διαδικασιών σε αφερέγγυα φυσικά πρόσωπα που δεν είναι επιχειρηματίες - Πρόσβαση σε απαλλαγή - Παρεκκλίσεις - Εξαίρεση συγκεκριμένων κατηγοριών απαιτήσεων από την απαλλαγή από τα χρέη - Φυσικό πρόσωπο που έχει καταστεί αφερέγγυο - Καλή πίστη του οφειλέτη - Όροι πρόσβασης στην απαλλαγή από τα χρέη - Εξαίρεση των απαιτήσεων δημοσίου δικαίου</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48730/ypooesh-c782-22">Υπόθεση C‑782/22</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Φόρος εταιριών - Φορολογία των μερισμάτων - Ίση μεταχείριση μεταξύ των ημεδαπών και των αλλοδαπών εταιριών - Εθνική νομοθεσία η οποία παρέχει μόνο στις ημεδαπές εταιρίες τη δυνατότητα να εκπίπτουν από τα σχετικά με τα μερίσματα φορολογητέα κέρδη τους τις επιβαρύνσεις που αντιστοιχούν στις υποχρεώσεις τους προς τους πελάτες τους στο πλαίσιο συμβάσεων ασφαλίσεως «συνδεόμενων με επενδύσεις» και να συμψηφίζουν πλήρως τον φόρο επί των μερισμάτων με τον φόρο εταιριών</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48731/ypooesh-c-594-23">Υπόθεση C-594/23</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">ΦΠΑ - Παράδοση γηπέδων επί των οποίων υφίστανται μόνον τα θεμέλια κτιρίων κατοικιών - Χαρακτηρισμός - Έννοιες των όρων «γήπεδα προς οικοδόμηση» και «κτίρια ή τμήματα κτιρίων» - Κριτήριο της «πρώτης εγκατάστασης» σε κτίριο</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48732/2878-100-06-11-2024">2878/100/06-11-2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Τροποποίηση της υπ' αρ. 824/25/27.3.2024 απόφασης του Διοικητικού Συμβουλίου της Δ.ΥΠ.Α. «Κατάρτιση Μητρώου Επιλέξιμων Παρόχων Επιδοτούμενης Συνεχιζόμενης Επαγγελματικής Κατάρτισης σύμφωνα με το άρθρο 37 του ν. 4921/2022» (Β' 1961)</span> </p>    <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt; padding-bottom: 10px;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  <p class="text_left text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 12px;line-height: 16px;"> ➤ <a style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #2376dc;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;" href="https://www.taxheaven.gr/circulars/48733/1557193-06-11-2024">1557193/06-11-2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Απάντηση σε ερώτημα</span> </p>  </td> </tr> </tbody> </table>  </div> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_3" style="vertical-align: top;display: inline-block;width: 100%;max-width: 416px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell bb_light" height="24" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table> </div>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>  <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_primary px py_md bg_center" background="https://www.taxheaven.gr/assets/newsletter/images/2021/bg_event.png" style="font-size: 0;text-align: center;background-color: #2376dc;background-repeat: no-repeat;background-position: 50% 0;padding-top: 32px;padding-bottom: 32px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py_md text_white text_center" style="vertical-align: top;color: #ffffff;text-align: center;padding-top: 32px;padding-bottom: 32px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h2 class="mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 28px;line-height: 38px;font-weight: bold;">Πανδέκτης</h2> </td> </tr> </tbody> </table>  </div> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_1" style="vertical-align: top;display: inline-block;width: 100%;max-width: 312px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py_md text_white text_center" style="vertical-align: top;color: #ffffff;text-align: center;padding-top: 32px;padding-bottom: 32px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h2 class="mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 28px;line-height: 38px;font-weight: bold;">Άμεση Πληροφόρηση </h2> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell" width="32" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> <td class="column_cell bb_white" height="16" style="vertical-align: top;border-bottom: 1px solid #ffffff;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;opacity: .25;"> </td> <td class="column_cell" width="32" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> <tr> <td class="column_cell" width="32" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> <td class="column_cell" height="16" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> <td class="column_cell" width="32" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/widgets/mydata">myDATA - ηλεκτρονικά βιβλία</a></p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/widgets/covid19">Κορωνοϊός - Όλα τα θέματα</a> </p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/widgets/tax2022">Φορολογικές δηλώσεις 2022</a> </p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/pinnedlaws">Κωδικοποιημένοι νόμοι</a></p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/slots">Αποφάσεις ΣΛΟΤ</a></p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/newsletters">Newsletter κόμβου</a></p> </td> </tr> </tbody> </table> </div>  <div class="col_1" style="vertical-align: top;display: inline-block;width: 100%;max-width: 312px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py_md text_white text_center" style="vertical-align: top;color: #ffffff;text-align: center;padding-top: 32px;padding-bottom: 32px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h2 class="mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 28px;line-height: 38px;font-weight: bold;">Χρήσιμα θέματα, συνεχής ενημέρωση</h2> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell" width="32" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> <td class="column_cell bb_white" height="16" style="vertical-align: top;border-bottom: 1px solid #ffffff;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;opacity: .25;"> </td> <td class="column_cell" width="32" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> <tr> <td class="column_cell" width="32" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> <td class="column_cell" height="16" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> <td class="column_cell" width="32" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/klimakes">Κλίμακες Φορολ. εισοδήματος</a></p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/pols">Φορολογικές αποφάσεις ανα έτος</a> </p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/dikastikes">Αποφάσεις δικαστηρίων ανα έτος</a> </p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/laws">Φορολογικό αρχείο κόμβου</a></p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/vats">Ισοτιμίες ΦΠΑ</a></p> <p class="text_xs mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 16px;word-break: break-word;font-size: 14px;line-height: 22px;"><a style="ebutton_xs !important" target="_blank" href="https://www.taxheaven.gr/rentrates">Αναπροσαρμογή μισθωμάτων</a></p> </td> </tr> </tbody> </table> </div>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>   <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px pt_md" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;padding-top: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white brounded_top bt_primary px py" style="font-size: 0;text-align: center;background-color: #ffffff;border-top: 4px solid #2376dc;border-radius: 4px 4px 0 0;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h2 class="mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 28px;line-height: 38px;font-weight: bold;">Προθεσμίες - Φορολογικό ημερολόγιο</h2> <p class="text_lead text_secondary" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 19px;line-height: 31px;"></p> </td> </tr> </tbody> </table>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table> <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white px pb" style="font-size: 0;text-align: center;background-color: #ffffff;padding-left: 16px;padding-right: 16px;padding-bottom: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_1" style="vertical-align: top;display: inline-block;width: 100%;max-width: 208px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt_md text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;padding-top: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <table class="column column_inline" role="presentation" align="center" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;width: auto;margin: 0 auto;clear: both;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py bg_primary brounded text_white text_center" style="vertical-align: top;background-color: #2376dc;color: #ffffff;border-radius: 4px;text-align: center;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h1 style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 18px;line-height: 48px;font-weight: bold;"> 9.11.2024 </h1> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div>  <div class="col_3" style="vertical-align: top;display: inline-block;width: 100%;max-width: 416px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt text_dark text_left mobile_center" style="vertical-align: top;color: #333333;text-align: left;padding-left: 16px;padding-right: 16px;padding-top: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="text_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 14px;line-height: 22px;"> Δεν υπάρχουν φορολογικές Υποχρεώσεις για σήμερα </p> </td> </tr> </tbody> </table> </div>  </div> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>   <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white px pb" style="font-size: 0;text-align: center;background-color: #ffffff;padding-left: 16px;padding-right: 16px;padding-bottom: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_1" style="vertical-align: top;display: inline-block;width: 100%;max-width: 208px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt_md text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;padding-top: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <table class="column column_inline" role="presentation" align="center" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;width: auto;margin: 0 auto;clear: both;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py bg_primary brounded text_white text_center" style="vertical-align: top;background-color: #2376dc;color: #ffffff;border-radius: 4px;text-align: center;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h1 style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 18px;line-height: 48px;font-weight: bold;">10.11.2024</h1> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div>  <div class="col_3" style="vertical-align: top;display: inline-block;width: 100%;max-width: 416px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt text_dark text_left mobile_center" style="vertical-align: top;color: #333333;text-align: left;padding-left: 16px;padding-right: 16px;padding-top: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="text_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 14px;line-height: 22px;"> <a target="_blank" href="https://www.taxheaven.gr/calendar">Υποβολή δήλωσης στοιχείων ασφαλισμένων στην ηλεκτρονική πλατφόρμα του e-Ε.Φ.Κ.Α. από τους αντισυμβαλλόμενους των εργαζομένων, για την εκκίνηση της παροχής υπηρεσιών και της ασφάλισης με βάση τη ρύθμιση των διατάξεων της παρ. 9 του άρθ. 39 του ν.4387/2016, κατά τον μήνα Οκτώβριο («μπλοκάκια», έναρξη ασφάλισης παροχής υπηρεσιών)</a></p> </td> </tr> </tbody> </table> </div>  </div> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>   <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white px pb" style="font-size: 0;text-align: center;background-color: #ffffff;padding-left: 16px;padding-right: 16px;padding-bottom: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_1" style="vertical-align: top;display: inline-block;width: 100%;max-width: 208px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt_md text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;padding-top: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <table class="column column_inline" role="presentation" align="center" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;width: auto;margin: 0 auto;clear: both;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py bg_primary brounded text_white text_center" style="vertical-align: top;background-color: #2376dc;color: #ffffff;border-radius: 4px;text-align: center;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h1 style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 18px;line-height: 48px;font-weight: bold;">10.11.2024</h1> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div>  <div class="col_3" style="vertical-align: top;display: inline-block;width: 100%;max-width: 416px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt text_dark text_left mobile_center" style="vertical-align: top;color: #333333;text-align: left;padding-left: 16px;padding-right: 16px;padding-top: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="text_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 14px;line-height: 22px;"> <a target="_blank" href="https://www.taxheaven.gr/calendar">Υποβολή στο Π.Σ. Εργάνη υπεύθυνων δηλώσεων αναστολής συμβάσεων εργασίας εργαζομένων που έχουν τεθεί σε αναστολή εργασίας κατά το χρονικό διάστημα από 1.11.2024 έως και 10.11.2024 (που αφορούν τον μήνα Νοέμβριο και όχι πέραν της 10ης Νοεμβρίου 2024), από επιχειρήσεις που δραστηριοποιούνται σε περιοχές που επλήγησαν από τις πυρκαγιές που εκδηλώθηκαν στις 11.8.2024 στην Περιφέρεια Αττικής</a></p> </td> </tr> </tbody> </table> </div>  </div> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>   <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white px pb" style="font-size: 0;text-align: center;background-color: #ffffff;padding-left: 16px;padding-right: 16px;padding-bottom: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_1" style="vertical-align: top;display: inline-block;width: 100%;max-width: 208px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt_md text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;padding-top: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <table class="column column_inline" role="presentation" align="center" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;width: auto;margin: 0 auto;clear: both;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py bg_primary brounded text_white text_center" style="vertical-align: top;background-color: #2376dc;color: #ffffff;border-radius: 4px;text-align: center;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h1 style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 18px;line-height: 48px;font-weight: bold;">10.11.2024</h1> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div>  <div class="col_3" style="vertical-align: top;display: inline-block;width: 100%;max-width: 416px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt text_dark text_left mobile_center" style="vertical-align: top;color: #333333;text-align: left;padding-left: 16px;padding-right: 16px;padding-top: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="text_xs mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 14px;line-height: 22px;"> <a target="_blank" href="https://www.taxheaven.gr/calendar">Υποβολή στο Π.Σ. Εργάνη υπεύθυνων δηλώσεων αναστολής συμβάσεων εργασίας εργαζομένων που έχουν τεθεί σε αναστολή εργασίας κατά το χρονικό διάστημα από 1.11.2024 έως και 10.11.2024 (που αφορούν είτε όλο τον μήνα Νοέμβριο ή διαστήματα αυτού), από επιχειρήσεις που δραστηριοποιούνται στον κλάδο της γουνοποιίας (βάσει Κ.Α.Δ.) και πλήττονται από τις συνέπειες του πολέμου στην Ουκρανία</a></p> </td> </tr> </tbody> </table> </div>  </div> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell bb_light" height="16" style="vertical-align: top;border-bottom: 1px solid #dee0e1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> </td> </tr> </tbody> </table>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>     <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px pt_md" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;padding-top: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_primary brounded_top bt_white px py_md bg_center" background="https://www.taxheaven.gr/assets/newsletter/images/2021/nomismata1a.png" style="font-size: 0;text-align: center;background-color: #2376dc;border-top: 4px solid #ffffff;background-repeat: no-repeat;background-position: 50% 0;border-radius: 4px 4px 0 0;padding-top: 32px;padding-bottom: 32px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <div class="col_3" style="vertical-align: top;display: inline-block;width: 100%;max-width: 416px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px py_xs text_white text_center" style="vertical-align: top;color: #ffffff;text-align: center;padding-top: 8px;padding-bottom: 8px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h1 class="mt mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 16px;margin-bottom: 8px;word-break: break-word;font-size: 38px;line-height: 48px;font-weight: bold;"><a href="#" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;text-decoration: none;color: #ffffff;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;"><span style="color: #ffffff;text-decoration: none;"> Ισοτιμίες Φ.Π.Α.</span></a></h1> </td> </tr> </tbody> </table> </div>  </div> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px pt_lg pb_md text_white text_center" style="vertical-align: top;color: #ffffff;text-align: center;padding-left: 16px;padding-right: 16px;padding-top: 64px;padding-bottom: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <table width="100%" border="0" cellpadding="0" cellspacing="0" align="center" class="price" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tr valign="middle"> <th height="40" style="color: #ffffff;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;border-bottom: 1px solid #EBEBEB;text-align: center;font-size: 13px;line-height: 24px;"> </th> <th style="color: #96A5AC;font-family: `Open Sans`, Arial, sans-serif;font-weight: 400;border-bottom: 1px solid #EBEBEB;text-align: center;font-size: 13px;line-height: 24px;"> </th> </tr> <tr valign="middle"> <td height="40" align="left" style="color: #ffffff;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;;border-bottom: 1px solid #EBEBEB;border-right: 1px solid #EBEBEB;text-align: center;font-size: 13px;line-height: 24px;"> 11 oς </td> <td class="last" style="color: #ffffff;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;;border-bottom: 1px solid #EBEBEB;border-right: 0 none;text-align: center;font-size: 13px;line-height: 24px;"> 2024 </td> </tr>   <tr valign="middle"> <td height="40" align="left" style="color: #ffffff;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;;border-bottom: 1px solid #EBEBEB;border-right: 1px solid #EBEBEB;text-align: center;font-size: 13px;line-height: 24px;"> ΔΟΛΛΑΡΙΟ Η.Π.Α.<br> ΛΙΡΑ ΑΓΓΛΙΑΣ-ΣΚΩΤ.-Β.ΙΡΛ.<br> ΚΟΡΩΝΑ ΔΑΝΙΑΣ<br> ΚΟΡΩΝΑ ΣΟΥΗΔΙΑΣ<br> ΚΟΡΩΝΑ ΤΣΕΧΙΑΣ<br> ΦΟΡΙΝΤ ΟΥΓΓΑΡΙΑΣ<br> ΖΛΟΤΥ ΠΟΛΩΝΙΑΣ<br> ΛΕΒΑ ΒΟΥΛΓΑΡΙΑΣ<br> ΝΕΟ ΛΕΙ ΡΟΥΜΑΝΙΑΣ<br </td> <td class="last" style="color: #ffffff;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;;border-bottom: 1px solid #EBEBEB;border-right: 0 none;text-align: center;font-size: 13px;line-height: 24px;"> 1,0767<br> 0,8315<br> 7,4583<br> 11,4120<br> 25,2350<br> 401,8300<br> 4,3433<br> 1,9558<br> 4,9737<br> </td>  </tr> </table> </td> </tr> </tbody> </table>  </div> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;"> </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>   <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px pt_md" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;padding-top: 32px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white brounded_top bt_primary px py" style="font-size: 0;text-align: center;background-color: #ffffff;border-top: 4px solid #2376dc;border-radius: 4px 4px 0 0;padding-top: 16px;padding-bottom: 16px;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <div class="column_row" style="font-size: 0;text-align: center;max-width: 624px;margin: 0 auto;">  <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px text_dark text_center" style="vertical-align: top;color: #333333;text-align: center;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h2 class="mb_xs" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 8px;word-break: break-word;font-size: 28px;line-height: 38px;font-weight: bold;">Webinars κόμβου</h2> </td> </tr> </tbody> </table>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>  <table class="email_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <table class="content_section" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="max-width: 800px;margin: 0 auto;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="content_cell bg_white py" style="font-size: 0;text-align: center;background-color: #ffffff;padding-top: 16px;padding-bottom: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">  <div class="col_50" style="vertical-align: top;display: inline-block;width: 100%;max-width: 400px;"> <table class="column" role="presentation" align="center" width="100%" cellspacing="0" cellpadding="0" border="0" style="vertical-align: top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell px_md pt mob_pt_0 pb text_dark text_right mobile_center" style="vertical-align: top;color: #333333;text-align: right;padding-left: 32px;padding-right: 32px;padding-top: 16px;padding-bottom: 16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <h2 class="mt_md mb" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 32px;margin-bottom: 16px;word-break: break-word;font-size: 28px;line-height: 38px;font-weight: bold;">Eισόδημα φυσικών προσώπων που προκύπτει από υπεραξία μεταβίβασης κεφαλαίου και από δικαιώματα προαίρεσης απόκτησης μετοχών στο πλαίσιο προγραμμάτων για εργαζόμενους </h2> <p class="text_secondary mb_md" style="color: #959ba0;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 32px;word-break: break-word;font-size: 16px;line-height: 26px;"> 14 - November - 2024</p> <table role="presentation" class="ebutton" align="right" border="0" cellspacing="0" cellpadding="0" style="-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> 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top;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <tbody> <tr> <td class="column_cell mob_py text_center" style="vertical-align: top;text-align: center;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="img_full" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 0px;word-break: break-word;font-size: 0 !important;line-height: 100%;clear: both;"> <img src="https://www.taxheaven.gr/assets/newsletter/images/2021/webinars03.jpg" width="400" height="320" alt="" style="max-width: 400px;-ms-interpolation-mode: bicubic;border: 0;height: auto;line-height: 100%;outline: none;text-decoration: none;display: block;width: 100%;margin: 0px auto;"></p> </td> </tr> </tbody> </table> </div>  </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>   <table class="email_section" role="presentation" align="center" width="100%" 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