<!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;"> 22 - 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/6465" 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 μήνα και ανά έτος σε μία σελίδα για να βρίσκετε εύκολα και γρήγορα αυτό που θέλετε.</p> <table role="presentation" class="ebutton" align="center" 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;margin: 0 auto;"> <tbody> <tr> <td class="bg_dark" style="background-color: #212121;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;font-size: 16px;padding: 13px 24px;border-radius: 4px;line-height: normal;text-align: center;font-weight: bold;-webkit-transition: box-shadow .25s;transition: box-shadow .25s;"> <a href="https://www.taxheaven.gr/anaskopisi" 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;font-weight: bold;"><span style="color: #ffffff;text-decoration: none;">Δείτε 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> </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/69209/synexizetai-h-ayxhsh-twn-ofeilwn-sto-keao-panw-apo-11-ekat-oi-ryomiseis-poy-xaohkan"><img class="brounded" src="https://www.taxheaven.gr/uploads/images/newsimages/money (156).jpg" alt="Συνεχίζεται η αύξηση των οφειλών στο ΚΕΑΟ - Πάνω από 1,1 εκατ. οι ρυθμίσεις που χάθηκαν"width="280" height="192" alt="" style="max-width: 280px;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_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 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;"> <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/69209/synexizetai-h-ayxhsh-twn-ofeilwn-sto-keao-panw-apo-11-ekat-oi-ryomiseis-poy-xaohkan" 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;">Συνεχίζεται η αύξηση των οφειλών στο ΚΕΑΟ - Πάνω από 1,1 εκατ. οι ρυθμίσεις που χάθηκαν</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/69208/texnhth-dieyoethsh-se-pwlhsh-agrotikwn-proiontwn-metafora-forologhtewn-eisodhmatwn-sthn-kypro-mesw-idryshs-etaireias-ekei-typikos-o-metoxos-ths-kypriakhs-diafora-metaxy-ypoloipoy-apografhs-apooematwn-lhxhs-prohgoymenhs-xrhshs-me-ypoloipo-enarxhs-elegxomenhs-xrhshs-diorowsh-logistikoy-sfalmatos-akyrwsh-prostimoy-gia-anakribeia-myf"><img class="brounded" src="https://www.taxheaven.gr/uploads/images//ded09.jpg" alt="Τεχνητή διευθέτηση σε πώληση αγροτικών προιόντων (μεταφορά φορολογητέων εισοδημάτων στην Κύπρο μέσω ίδρυσης εταιρείας εκεί) - Τυπικός ο μέτοχος της κυπριακής - Διαφορά μεταξύ υπολοίπου απογραφής αποθεμάτων λήξης προηγούμενης χρήσης με υπόλοιπο έναρξης ελεγχόμενης χρήσης - Διόρθωση λογιστικού σφάλματος - Ακύρωση προστίμου για ανακρίβεια ΜΥΦ"width="280" height="192" alt="" style="max-width: 280px;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_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 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;"> <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/69208/texnhth-dieyoethsh-se-pwlhsh-agrotikwn-proiontwn-metafora-forologhtewn-eisodhmatwn-sthn-kypro-mesw-idryshs-etaireias-ekei-typikos-o-metoxos-ths-kypriakhs-diafora-metaxy-ypoloipoy-apografhs-apooematwn-lhxhs-prohgoymenhs-xrhshs-me-ypoloipo-enarxhs-elegxomenhs-xrhshs-diorowsh-logistikoy-sfalmatos-akyrwsh-prostimoy-gia-anakribeia-myf" 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;">Τεχνητή διευθέτηση σε πώληση αγροτικών προιόντων (μεταφορά φορολογητέων εισοδημάτων στην Κύπρο μέσω ίδρυσης εταιρείας εκεί) - Τυπικός ο μέτοχος της κυπριακής - Διαφορά μεταξύ υπολοίπου απογραφής αποθεμάτων λήξης προηγούμενης χρήσης με υπόλοιπο έναρξης ελεγχόμενης χρήσης - Διόρθωση λογιστικού σφάλματος - Ακύρωση προστίμου για ανακρίβεια ΜΥΦ</span></a></h4> </td> 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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 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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;"> <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/69207/pshfiako-deltio-apostolhs-kai-pshfiako-pelatologio-apo-tis-arxes-toy-2025" 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;">Ψηφιακό δελτίο αποστολής και ψηφιακό πελατολόγιο από τις αρχές του 2025</span></a></h4> </td> </tr> </tbody> </table> </div>  </div> </td> </tr> </tbody> </table>  </td> </tr> </tbody> </table>   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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;">Σημαντικές αποφάσεις - εγκύκλιοι - άρθρα </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_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_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/48816/ste-1452-2024"> <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;"> ΣτΕ 1452/2024</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/48816/ste-1452-2024"> Παραγραφή φόρου κληρονομιάς - Ανακρίβεια δήλωσης και μη υποβολή δήλωσης - ΣτΕ 1452/2024</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 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/48819/ste-734-2024"> <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;"> ΣτΕ 734/2024</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/48819/ste-734-2024"> Τόκοι οφείλονται μέχρι την ημερομηνία ειδοποίησης του φορολογουμένου για την επιστροφή του φόρου, άλλως, εάν δηλαδή δεν ειδοποιήθηκε σχετικώς, μέχρι την ημερομηνία επιστροφής του - ΣτΕ 734/2024</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/48815/50842-14-11-2024">50842/14-11-2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Παράταση ισχύος της υπό στοιχεία Φ.80000/10124/3162/13.03.2017 (Β' 881) απόφασης του Υφυπουργού Εργασίας, Κοινωνικής Ασφάλισης και Κοινωνικής Αλληλεγγύης, όπως αυτή έχει παραταθεί με τις υπό στοιχεία 54721/Δ1.18853/12.11.2018 (Β' 5322) και υπ’ αρ. 54410/16088/31.12.2020 (Β' 3/2021) και 116905/5.12.2022 (Β' 6249) αποφάσεις</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/48817/ste-453-2023">ΣτΕ 453/2023</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Τρόπος υπολογισμού του εισοδηματικού κριτηρίου του διάταξης της παρ. 1δ’ του άρθρου 9 του ν. 3050/2002 για την υποχρεωτική υπαγωγή στην ασφάλιση του ΟΑΕΕ</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/48818/ste-1446-2022">ΣτΕ 1446/2022</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Προϋποθέσεις πρόωρης συνταξιοδότησης λόγω γήρατος πατέρα αναπήρου τέκνου με ποσοστό αναπηρίας 67% και άνω</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/48820/ypooesh-c-624-23">Yπόθεση C-624/23</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Αρχή της ουδετερότητας του ΦΠΑ - Εκπρόθεσμη κατάθεση αίτησης εγγραφής στο μητρώο ΦΠΑ - Έκδοση και περιεχόμενο τιμολογίων - Τιμολόγιο που δεν αναγράφει τον ΦΠΑ επί των εισροών - Υπολογισμός του φόρου βάσει πρακτικού - Έλλειψη διορθωτικού τιμολογίου - Δικαίωμα έκπτωσης - Αποκλείεται</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/48821/91005-22-11-2024">91005/22-11-2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Οδηγίες για την εφαρμογή του άρθρου 74 του ν. 4497/2017 (Α’ 171) περί εκλογής Διοικητικής Επιτροπής</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/48825/91074-22-11-2024">91074/22-11-2024</a> <br> <span style="text-align: justify !important; text-justify: inter-word !important;">Εγκύκλιος Οδηγία για την εφαρμογή της παρ. 7 του άρθρου 73 του ν. 4497/2017 (Α’ 171) περί εκλογής πρόεδρου εμπορικού επιμελητηρίου</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;">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;">Φορολογία Κατοίκων Εξωτερικού </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;"> 26 - 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> <td class="bg_primary" style="background-color: #2376dc;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;font-size: 16px;padding: 13px 24px;border-radius: 4px;line-height: normal;text-align: center;font-weight: bold;-webkit-transition: box-shadow .25s;transition: box-shadow .25s;"> <a href="https://www.taxheaven.gr/webinars/webinar/291" 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;font-weight: bold;"><span style="color: #ffffff;text-decoration: none;"> Δείτε περισσότερα</span></a></td> </tr> </tbody> </table> </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 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%" 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;">Προβλέψεις για αποζημίωση προσωπικού και λοιπές προβλέψεις σύμφωνα με τα ΕΛΠ </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;"> 28 - 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> <td class="bg_primary" style="background-color: #2376dc;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;font-size: 16px;padding: 13px 24px;border-radius: 4px;line-height: normal;text-align: center;font-weight: bold;-webkit-transition: box-shadow .25s;transition: box-shadow .25s;"> <a href="https://www.taxheaven.gr/webinars/webinar/292" 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;font-weight: bold;"><span style="color: #ffffff;text-decoration: none;"> Δείτε περισσότερα</span></a></td> </tr> </tbody> </table> </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 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%" cellspacing="0" cellpadding="0" border="0"> <tbody> <tr> <td class="email_bg bg_light px pb_md" style="font-size: 0;text-align: center;line-height: 100%;background-color: #E9EFF6;padding-left: 16px;padding-right: 16px;padding-bottom: 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_bottom" height="16" style="font-size: 0;text-align: 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16px;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"> <p class="img_inline mb_md" style="color: inherit;font-family: Arial, Helvetica, sans-serif;margin-top: 0px;margin-bottom: 32px;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: 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