CINXE.COM

<!DOCTYPE html> <html lang="el-GR" dir="ltr"> <head> <title>Καθαριστής πλήρης απασχόλησης , Βαρέα ή μικτά ? - Θέματα Ασφάλισης ΙΚΑ - Κοινότητα Λογιστών Βήμα συζητήσεων</title> <script type="text/javascript"> var _gaq = _gaq || []; _gaq.push(['_setAccount', 'UA-868973-1']); _gaq.push(['_trackPageview']); _gaq.push(['_setSessionCookieTimeout', 360000]); (function() { var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true; ga.src = ('https:' == document.location.protocol ? 'https://ssl' : 'http://www') + '.google-analytics.com/ga.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(ga, s); })(); </script>  <script type="text/javascript"> _atrk_opts = { atrk_acct:"S9/5i1aoZM00gP", domain:"taxheaven.gr",dynamic: true}; (function() { var as = document.createElement('script'); as.type = 'text/javascript'; as.async = true; as.src = "https://d31qbv1cthcecs.cloudfront.net/atrk.js"; var s = document.getElementsByTagName('script')[0];s.parentNode.insertBefore(as, s); })(); </script> <noscript><img src="https://d5nxst8fruw4z.cloudfront.net/atrk.gif?account=S9/5i1aoZM00gP" style="display:none" height="1" width="1" alt="" /></noscript>   <meta name="viewport" content="width=device-width, initial-scale=1"> <meta name="twitter:card" content="summary" /> <meta name="twitter:site" content="@Taxheaven" /> <meta property="og:title" content="Καθαριστής πλήρης απασχόλησης , Βαρέα ή μικτά ?"> <meta property="og:type" content="website"> <meta property="og:url" content="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/"> <meta name="description" content="Ακόμη και στον οδηγό σύνδεσης κωδικών του ΙΚΑ υπάρχει το παράδειγμα " ...π.χ. 913210 Καθαριστής γραφείων και άλλων χώρων με πλήρη απασχόληση 913220 Καθαριστής γραφείων και άλλων χώρων με μειωμένη απασχόληση Η διάκριση έγινε επειδή στην πρώτη περίπτωση καταβάλλονται εισφορές ΚΒΑΕ ενώ στην δεύτερη ..."> <meta property="og:description" content="Ακόμη και στον οδηγό σύνδεσης κωδικών του ΙΚΑ υπάρχει το παράδειγμα " ...π.χ. 913210 Καθαριστής γραφείων και άλλων χώρων με πλήρη απασχόληση 913220 Καθαριστής γραφείων και άλλων χώρων με μειωμένη απασχόληση Η διάκριση έγινε επειδή στην πρώτη περίπτωση καταβάλλονται εισφορές ΚΒΑΕ ενώ στην δεύτερη ..."> <meta property="og:updated_time" content="2022-09-05T07:49:10Z"> <meta property="og:site_name" content="Κοινότητα Λογιστών Βήμα συζητήσεων"> <meta property="og:locale" content="el_GR"> <link rel="canonical" href="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/" /> <link rel="alternate" type="application/rss+xml" title="Forum RSS" href="https://www.taxheaven.gr/acforum/rss/1--.xml/" /><link rel="alternate" type="application/rss+xml" title="Downloads RSS" href="https://www.taxheaven.gr/acforum/rss/3--.xml/" /> <link rel="manifest" href="https://www.taxheaven.gr/acforum/manifest.webmanifest/"> <meta name="msapplication-config" content="https://www.taxheaven.gr/acforum/browserconfig.xml/"> <meta name="msapplication-starturl" content="/"> <meta name="application-name" content="Κοινότητα Λογιστών Βήμα συζητήσεων"> <meta name="apple-mobile-web-app-title" content="Κοινότητα Λογιστών Βήμα συζητήσεων"> <meta name="theme-color" content="#ffffff"> <link rel="icon" sizes="36x36" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/android-chrome-36x36.png?v=1710273526"> <link rel="icon" sizes="48x48" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/android-chrome-48x48.png?v=1710273526"> <link rel="icon" sizes="72x72" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/android-chrome-72x72.png?v=1710273526"> <link rel="icon" sizes="96x96" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/android-chrome-96x96.png?v=1710273526"> <link rel="icon" sizes="144x144" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/android-chrome-144x144.png?v=1710273526"> <link rel="icon" sizes="192x192" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/android-chrome-192x192.png?v=1710273526"> <link rel="icon" sizes="256x256" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/android-chrome-256x256.png?v=1710273526"> <link rel="icon" sizes="384x384" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/android-chrome-384x384.png?v=1710273526"> <link rel="icon" sizes="512x512" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/android-chrome-512x512.png?v=1710273526"> <meta name="msapplication-square70x70logo" content="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/msapplication-square70x70logo.png?v=1710273526"/> <meta name="msapplication-TileImage" content="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/msapplication-TileImage.png?v=1710273526"/> <meta name="msapplication-square150x150logo" content="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/msapplication-square150x150logo.png?v=1710273526"/> <meta name="msapplication-wide310x150logo" content="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/msapplication-wide310x150logo.png?v=1710273526"/> <meta name="msapplication-square310x310logo" content="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/msapplication-square310x310logo.png?v=1710273526"/> <link rel="apple-touch-icon" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/apple-touch-icon-57x57.png?v=1710273526"> <link rel="apple-touch-icon" sizes="60x60" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/apple-touch-icon-60x60.png?v=1710273526"> <link rel="apple-touch-icon" sizes="72x72" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/apple-touch-icon-72x72.png?v=1710273526"> <link rel="apple-touch-icon" sizes="76x76" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/apple-touch-icon-76x76.png?v=1710273526"> <link rel="apple-touch-icon" sizes="114x114" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/apple-touch-icon-114x114.png?v=1710273526"> <link rel="apple-touch-icon" sizes="120x120" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/apple-touch-icon-120x120.png?v=1710273526"> <link rel="apple-touch-icon" sizes="144x144" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/apple-touch-icon-144x144.png?v=1710273526"> <link rel="apple-touch-icon" sizes="152x152" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/apple-touch-icon-152x152.png?v=1710273526"> <link rel="apple-touch-icon" sizes="180x180" href="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/apple-touch-icon-180x180.png?v=1710273526"> <link rel="preload" href="//www.taxheaven.gr/acforum/applications/core/interface/font/fontawesome-webfont.woff2?v=4.7.0" as="font" crossorigin="anonymous"> <link rel="preconnect" href="https://fonts.googleapis.com"> <link rel="preconnect" href="https://fonts.gstatic.com" crossorigin> <link href="https://fonts.googleapis.com/css2?family=Open%20Sans:wght@300;400;500;600;700&display=swap" rel="stylesheet"> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/341e4a57816af3ba440d891ca87450ff_framework.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/05e81b71abe4f22d6eb8d1a929494829_responsive.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/20446cf2d164adcc029377cb04d43d17_flags.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/90eb5adf50a8c640f633d47fd7eb1778_core.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/5a0da001ccc2200dc5625c3f3934497d_core_responsive.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/62e269ced0fdab7e30e026f1d30ae516_forums.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/76e62c573090645fb99a15a363d8620e_forums_responsive.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/ebdea0c6a7dab6d37900b9190d3ac77b_topics.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/ecf8cbf597c675f333fa61d7fe877660_widgets.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/63225940445060c5a9f21d31e95bf58e_downloads.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/20e9fb241d987e07d4fc702c601c3ed8_downloads_responsive.css?v=edca3938bc1731541771' media='all'> <link rel='stylesheet' href='https://www.taxheaven.gr/acforum/uploads/css_built_5/258adbb6e4f3e83cd3b355f84e3fa002_custom.css?v=edca3938bc1731541771' media='all'> <link rel='shortcut icon' href='https://www.taxheaven.gr/acforum/uploads/monthly_2018_01/favicon.ico.c946dfd514645d20af94a75537f3eb4b.ico' type="image/x-icon"> </head> <body class='ipsApp ipsApp_front ipsJS_none ipsClearfix' data-controller='core.front.core.app' data-message="" data-pageApp='forums' data-pageLocation='front' data-pageModule='forums' data-pageController='topic' data-pageID='97763'> <a href='#elContent' class='ipsHide' title='Προς το κύριο περιεχόμενο αυτής της σελίδας' accesskey='m'>Προς το περιεχόμενο</a> <div id='ipsLayout_header' class='ipsClearfix'> <ul id='elMobileNav' class='ipsResponsive_hideDesktop' data-controller='core.front.core.mobileNav'> <li id='elMobileBreadcrumb'> <a href='https://www.taxheaven.gr/acforum/forum/61-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%B1%CF%83%CF%86%CE%AC%CE%BB%CE%B9%CF%83%CE%B7%CF%82-%CE%B9%CE%BA%CE%B1/'> <span>Θέματα Ασφάλισης ΙΚΑ</span> </a> </li> <li > <a data-action="defaultStream" href='https://www.taxheaven.gr/acforum/discover/'><i class="fa fa-newspaper-o" aria-hidden="true"></i></a> </li> <li class='ipsJS_show'> <a href='https://www.taxheaven.gr/acforum/search/'><i class='fa fa-search'></i></a> </li> </ul> <header> <div class='ipsLayout_container'> <a href='https://www.taxheaven.gr/acforum/' id='elLogo' accesskey='1'><img src="https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/Logo3.png.55f4ff97f1ce28fc06adf07f15aaf522.png" alt='Κοινότητα Λογιστών Βήμα συζητήσεων'></a> <ul id='elUserNav' class='ipsList_inline cSignedOut ipsResponsive_showDesktop'> <li id='elSignInLink'> <a href='https://www.taxheaven.gr/acforum/login/' data-ipsMenu-closeOnClick="false" data-ipsMenu id='elUserSignIn'> Εγγεγραμμένος χρήστης; Συνδεθείτε  <i class='fa fa-caret-down'></i> </a> <div id='elUserSignIn_menu' class='ipsMenu ipsMenu_auto ipsHide'> <form accept-charset='utf-8' method='post' action='https://www.taxheaven.gr/acforum/login/'> <input type="hidden" name="csrfKey" value="7b3ec909389c887dbc56d152ef3d6139"> <input type="hidden" name="ref" value="aHR0cHM6Ly93d3cudGF4aGVhdmVuLmdyL2FjZm9ydW0vdG9waWMvOTc3NjMtJUNFJUJBJUNFJUIxJUNFJUI4JUNFJUIxJUNGJTgxJUNFJUI5JUNGJTgzJUNGJTg0JUNFJUFFJUNGJTgyLSVDRiU4MCVDRSVCQiVDRSVBRSVDRiU4MSVDRSVCNyVDRiU4Mi0lQ0UlQjElQ0YlODAlQ0UlQjElQ0YlODMlQ0YlODclQ0YlOEMlQ0UlQkIlQ0UlQjclQ0YlODMlQ0UlQjclQ0YlODItJUNFJUIyJUNFJUIxJUNGJTgxJUNFJUFEJUNFJUIxLSVDRSVBRS0lQ0UlQkMlQ0UlQjklQ0UlQkElQ0YlODQlQ0UlQUMv"> <div data-role="loginForm"> <div class="ipsPad ipsForm ipsForm_vertical"> <h4 class="ipsType_sectionHead">Συνδεθείτε</h4> <br><br> <ul class='ipsList_reset'> <li class="ipsFieldRow ipsFieldRow_noLabel ipsFieldRow_fullWidth"> <input type="email" placeholder="Διεύθυνση email" name="auth" autocomplete="email"> </li> <li class="ipsFieldRow ipsFieldRow_noLabel ipsFieldRow_fullWidth"> <input type="password" placeholder="Κωδικός πρόσβασης" name="password" autocomplete="current-password"> </li> <li class="ipsFieldRow ipsFieldRow_checkbox ipsClearfix"> <span class="ipsCustomInput"> <input type="checkbox" name="remember_me" id="remember_me_checkbox" value="1" checked aria-checked="true"> <span></span> </span> <div class="ipsFieldRow_content"> <label class="ipsFieldRow_label" for="remember_me_checkbox">Να με θυμάσαι</label> <span class="ipsFieldRow_desc">Δεν συνίσταται σε δημόσιους υπολογιστές</span> </div> </li> <li class="ipsFieldRow ipsFieldRow_fullWidth"> <button type="submit" name="_processLogin" value="usernamepassword" class="ipsButton ipsButton_primary ipsButton_small" id="elSignIn_submit">Συνδεθείτε</button> <p class="ipsType_right ipsType_small"> <a href='https://www.taxheaven.gr/acforum/lostpassword/' data-ipsDialog data-ipsDialog-title='Ξεχάσατε τον κωδικό;'> Ξεχάσατε τον κωδικό;</a> </p> </li> </ul> </div> </div> </form> </div> </li> <li> <a href='https://www.taxheaven.gr/?autoOpenLoginModal=1&loginMod%20alTab=register' target="_blank" rel="noopener" class='ipsButton ipsButton_normal ipsButton_primary'>Εγγραφείτε</a> </li> </ul> </div> </header> <nav data-controller='core.front.core.navBar' class=' ipsResponsive_showDesktop'> <div class='ipsNavBar_primary ipsLayout_container '> <ul data-role="primaryNavBar" class='ipsClearfix'> <li class='ipsNavBar_active' data-active id='elNavSecondary_1' data-role="navBarItem" data-navApp="core" data-navExt="CustomItem" data-navTitle="Πλοήγηση"> <a href="https://www.taxheaven.gr/acforum/" data-navItem-id="1" data-navDefault data-hover=''> Πλοήγηση <i class="fa fa-caret-down"></i> </a> <ul class='ipsNavBar_secondary ' data-role='secondaryNavBar'> <li class='ipsNavBar_active' data-active id='elNavSecondary_8' data-role="navBarItem" data-navApp="forums" data-navExt="Forums" data-navTitle="Forums"> <a href="https://www.taxheaven.gr/acforum/" data-navItem-id="8" data-navDefault > Forums </a> </li> <li id='elNavSecondary_9' data-role="navBarItem" data-navApp="blog" data-navExt="Blogs" data-navTitle="Blogs"> <a href="https://www.taxheaven.gr/acforum/blogs/" data-navItem-id="9" > Blogs </a> </li> <li id='elNavSecondary_10' data-role="navBarItem" data-navApp="calendar" data-navExt="Calendar" data-navTitle="Ημερολόγιο"> <a href="https://www.taxheaven.gr/acforum/events/" data-navItem-id="10" > Ημερολόγιο </a> </li> <li id='elNavSecondary_11' data-role="navBarItem" data-navApp="gallery" data-navExt="Gallery" data-navTitle="Gallery"> <a href="https://www.taxheaven.gr/acforum/gallery/" data-navItem-id="11" > Gallery </a> </li> <li id='elNavSecondary_12' data-role="navBarItem" data-navApp="downloads" data-navExt="Downloads" data-navTitle="Downloads"> <a href="https://www.taxheaven.gr/acforum/files/" data-navItem-id="12" > Downloads </a> </li> <li class='ipsHide' id='elNavigationMore_1' data-role='navMore'> <a href='#' data-ipsMenu data-ipsMenu-appendTo='#elNavigationMore_1' id='elNavigationMore_1_dropdown'>Περισσότερα <i class='fa fa-caret-down'></i></a> <ul class='ipsHide ipsMenu ipsMenu_auto' id='elNavigationMore_1_dropdown_menu' data-role='moreDropdown'></ul> </li> </ul> </li> <li id='elNavSecondary_2' data-role="navBarItem" data-navApp="core" data-navExt="CustomItem" data-navTitle="Δραστηριότητα"> <a href="https://www.taxheaven.gr/acforum/discover/" data-navItem-id="2" data-hover=''> Δραστηριότητα <i class="fa fa-caret-down"></i> </a> <ul class='ipsNavBar_secondary ipsHide' data-role='secondaryNavBar'> <li id='elNavSecondary_3' data-role="navBarItem" data-navApp="core" data-navExt="AllActivity" data-navTitle="Όλη η δραστηριότητα"> <a href="https://www.taxheaven.gr/acforum/discover/" data-navItem-id="3" > Όλη η δραστηριότητα </a> </li> <li id='elNavSecondary_4' data-role="navBarItem" data-navApp="core" data-navExt="YourActivityStreams" data-navTitle="Οι ροές της δραστηριότητας μου"> <a href="#" data-navItem-id="4" > Οι ροές της δραστηριότητας μου </a> </li> <li id='elNavSecondary_5' data-role="navBarItem" data-navApp="core" data-navExt="YourActivityStreamsItem" data-navTitle="Μη αναγνωσμένο περιεχόμενο"> <a href="https://www.taxheaven.gr/acforum/discover/unread/" data-navItem-id="5" > Μη αναγνωσμένο περιεχόμενο </a> </li> <li id='elNavSecondary_6' data-role="navBarItem" data-navApp="core" data-navExt="YourActivityStreamsItem" data-navTitle="Περιεχόμενο που ξεκίνησα"> <a href="https://www.taxheaven.gr/acforum/discover/content-started/" data-navItem-id="6" > Περιεχόμενο που ξεκίνησα </a> </li> <li id='elNavSecondary_7' data-role="navBarItem" data-navApp="core" data-navExt="Search" data-navTitle="Αναζήτηση"> <a href="https://www.taxheaven.gr/acforum/search/" data-navItem-id="7" > Αναζήτηση </a> </li> <li class='ipsHide' id='elNavigationMore_2' data-role='navMore'> <a href='#' data-ipsMenu data-ipsMenu-appendTo='#elNavigationMore_2' id='elNavigationMore_2_dropdown'>Περισσότερα <i class='fa fa-caret-down'></i></a> <ul class='ipsHide ipsMenu ipsMenu_auto' id='elNavigationMore_2_dropdown_menu' data-role='moreDropdown'></ul> </li> </ul> </li> <li id='elNavSecondary_17' data-role="navBarItem" data-navApp="core" data-navExt="CustomItem" data-navTitle="Κεντρική"> <a href="https://www.taxheaven.gr/" target='_blank' data-navItem-id="17" > Κεντρική </a> </li> <li id='elNavSecondary_18' data-role="navBarItem" data-navApp="core" data-navExt="Leaderboard" data-navTitle="Πίνακας επιτευγμάτων"> <a href="https://www.taxheaven.gr/acforum/leaderboard/" data-navItem-id="18" > Πίνακας επιτευγμάτων </a> </li> <li id='elNavSecondary_24' data-role="navBarItem" data-navApp="core" data-navExt="Clubs" data-navTitle="Clubs"> <a href="https://www.taxheaven.gr/acforum/clubs/" data-navItem-id="24" > Clubs </a> </li> <li class='ipsHide' id='elNavigationMore' data-role='navMore'> <a href='#' data-ipsMenu data-ipsMenu-appendTo='#elNavigationMore' id='elNavigationMore_dropdown'>Περισσότερα</a> <ul class='ipsNavBar_secondary ipsHide' data-role='secondaryNavBar'> <li class='ipsHide' id='elNavigationMore_more' data-role='navMore'> <a href='#' data-ipsMenu data-ipsMenu-appendTo='#elNavigationMore_more' id='elNavigationMore_more_dropdown'>Περισσότερα <i class='fa fa-caret-down'></i></a> <ul class='ipsHide ipsMenu ipsMenu_auto' id='elNavigationMore_more_dropdown_menu' data-role='moreDropdown'></ul> </li> </ul> </li> </ul> <div id="elSearchWrapper"> <div id='elSearch' data-controller="core.front.core.quickSearch"> <form accept-charset='utf-8' action='//www.taxheaven.gr/acforum/search/?do=quicksearch' method='post'> <input type='search' id='elSearchField' placeholder='Αναζήτηση...' name='q' autocomplete='off' aria-label='Αναζήτηση'> <details class='cSearchFilter'> <summary class='cSearchFilter__text'></summary> <ul class='cSearchFilter__menu'> <li><label><input type="radio" name="type" value="all" ><span class='cSearchFilter__menuText'>Παντού</span></label></li> <li><label><input type="radio" name="type" value='contextual_{"type":"forums_topic","nodes":61}' checked><span class='cSearchFilter__menuText'>Αυτό το θέμα</span></label></li> <li><label><input type="radio" name="type" value='contextual_{"type":"forums_topic","item":97763}' checked><span class='cSearchFilter__menuText'>Αυτό το θέμα</span></label></li> <li><label><input type="radio" name="type" value="forums_topic"><span class='cSearchFilter__menuText'>Θέματα</span></label></li> <li><label><input type="radio" name="type" value="blog_entry"><span class='cSearchFilter__menuText'>Blog Entries</span></label></li> <li><label><input type="radio" name="type" value="calendar_event"><span class='cSearchFilter__menuText'>Συμβάντα</span></label></li> <li><label><input type="radio" name="type" value="gallery_image"><span class='cSearchFilter__menuText'>Images</span></label></li> <li><label><input type="radio" name="type" value="gallery_album_item"><span class='cSearchFilter__menuText'>Albums</span></label></li> <li><label><input type="radio" name="type" value="downloads_file"><span class='cSearchFilter__menuText'>Files</span></label></li> <li><label><input type="radio" name="type" value="cms_pages_pageitem"><span class='cSearchFilter__menuText'>Pages</span></label></li> <li><label><input type="radio" name="type" value="cms_records1"><span class='cSearchFilter__menuText'>Articles</span></label></li> <li><label><input type="radio" name="type" value="cms_records2"><span class='cSearchFilter__menuText'>Videos</span></label></li> <li><label><input type="radio" name="type" value="core_members"><span class='cSearchFilter__menuText'>Μέλη</span></label></li> </ul> </details> <button class='cSearchSubmit' type="submit" aria-label='Αναζήτηση'><i class="fa fa-search"></i></button> </form> </div> </div> </div> </nav> </div> <main id='ipsLayout_body' class='ipsLayout_container'> <div id='ipsLayout_contentArea'> <div id='ipsLayout_contentWrapper'> <nav class='ipsBreadcrumb ipsBreadcrumb_top ipsFaded_withHover'> <ul class='ipsList_inline ipsPos_right'> <li > <a data-action="defaultStream" class='ipsType_light ' href='https://www.taxheaven.gr/acforum/discover/'><i class="fa fa-newspaper-o" aria-hidden="true"></i> <span>Όλη η δραστηριότητα</span></a> </li> </ul> <ul data-role="breadcrumbList"> <li> <a title="Αρχική" href='https://www.taxheaven.gr/acforum/'> <span>Αρχική <i class='fa fa-angle-right'></i></span> </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/forum/360-%CE%B1%CF%83%CF%86%CE%B1%CE%BB%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AC-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%B5%CF%86%CE%BA%CE%B1/'> <span>Ασφαλιστικά θέματα - ΕΦΚΑ <i class='fa fa-angle-right' aria-hidden="true"></i></span> </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/forum/367-%CE%B1%CF%83%CF%86%CE%B1%CE%BB%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AC-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CF%80%CF%81%CE%BF-%CF%84%CE%BF%CF%85-112017/'> <span>Ασφαλιστικά θέματα προ του 1.1.2017 <i class='fa fa-angle-right' aria-hidden="true"></i></span> </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/forum/61-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%B1%CF%83%CF%86%CE%AC%CE%BB%CE%B9%CF%83%CE%B7%CF%82-%CE%B9%CE%BA%CE%B1/'> <span>Θέματα Ασφάλισης ΙΚΑ <i class='fa fa-angle-right' aria-hidden="true"></i></span> </a> </li> <li> Καθαριστής πλήρης απασχόλησης , Βαρέα ή μικτά ? </li> </ul> </nav> <div id='ipsLayout_mainArea'> <a id='elContent'></a> <div class="ipsPageHeader ipsResponsive_pull ipsBox ipsPadding sm:ipsPadding:half ipsMargin_bottom"> <div class="ipsFlex ipsFlex-ai:stretch ipsFlex-jc:center"> <ul class="ipsList_reset cRatingColumn cRatingColumn_question ipsType_center ipsMargin_right ipsFlex-flex:00 ipsBorder_right"> <li> <span class="cAnswerRate cAnswerRate_up cAnswerRate_noPermission" data-ipstooltip title="Συνδεθείτε για να αξιολογήσετε αυτήν την ερώτηση" ><i class="fa fa-angle-up"></i></span> </li> <li><span data-role="voteCount" data-votecount="0" class="cAnswerRating ">0</span></li> </ul> <div class="ipsFlex-flex:11"> <div class="ipsFlex ipsFlex-ai:center ipsFlex-fw:wrap ipsGap:4"> <div class="ipsFlex-flex:11"> <h1 class="ipsType_pageTitle ipsContained_container"> <span class="ipsType_break ipsContained"> <span>Καθαριστής πλήρης απασχόλησης , Βαρέα ή μικτά ?</span> </span> </h1> </div> <div class="ipsFlex-flex:00 ipsType_light"> <div class='ipsClearfix ipsRating ipsRating_veryLarge'> <ul class='ipsRating_collective'> <li class='ipsRating_off'> <i class='fa fa-star'></i> </li> <li class='ipsRating_off'> <i class='fa fa-star'></i> </li> <li class='ipsRating_off'> <i class='fa fa-star'></i> </li> <li class='ipsRating_off'> <i class='fa fa-star'></i> </li> <li class='ipsRating_off'> <i class='fa fa-star'></i> </li> </ul> </div> </div> </div> <hr class="ipsHr"> <div class="ipsPageHeader__meta ipsFlex ipsFlex-jc:between ipsFlex-ai:center ipsFlex-fw:wrap ipsGap:3"> <div class="ipsFlex-flex:11"> <div class="ipsPhotoPanel ipsPhotoPanel_mini ipsPhotoPanel_notPhone ipsClearfix"> <a href="https://www.taxheaven.gr/acforum/profile/17803-saga1/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_mini" title="Προς το προφίλ του Saga1"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%23c4a862%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3ES%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='Saga1' loading="lazy"> </a> <div> <p class="ipsType_reset ipsType_blendLinks"> <span class="ipsType_normal"> <strong>Ερώτηση από <a href='https://www.taxheaven.gr/acforum/profile/17803-saga1/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του Saga1" class="ipsType_break">Saga1</a>,</strong><br><span class="ipsType_light"><time datetime='2014-12-02T20:45:53Z' title='02/12/2014 08:45 μμ' data-short='%d χρ'>2 Δεκεμβρίου 2014</time></span> </span> </p> </div> </div> </div> <div class="ipsFlex-flex:01 ipsResponsive_hidePhone"> <div class="ipsShareLinks"> <a href='#elShareItem_2111339676_menu' id='elShareItem_2111339676' data-ipsMenu class='ipsShareButton ipsButton ipsButton_verySmall ipsButton_link ipsButton_link--light'> <span><i class='fa fa-share-alt'></i></span>  Share </a> <div class='ipsPadding ipsMenu ipsMenu_normal ipsHide' id='elShareItem_2111339676_menu' data-controller="core.front.core.sharelink"> <span data-ipsCopy data-ipsCopy-flashmessage> <a href="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/" class="ipsButton ipsButton_light ipsButton_small ipsButton_fullWidth" data-role="copyButton" data-clipboard-text="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/" data-ipstooltip title='Copy Link to Clipboard'><i class="fa fa-clone"></i> https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/</a> </span> <ul class='ipsShareLinks ipsMargin_top:half'> <li> <a href="https://x.com/share?url=https%3A%2F%2Fwww.taxheaven.gr%2Facforum%2Ftopic%2F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%2F" class="cShareLink cShareLink_x" target="_blank" data-role="shareLink" title='Share on X' data-ipsTooltip rel='nofollow noopener'> <i class="fa fa-x"></i> </a></li> <li> <a href="https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fwww.taxheaven.gr%2Facforum%2Ftopic%2F97763-%25CE%25BA%25CE%25B1%25CE%25B8%25CE%25B1%25CF%2581%25CE%25B9%25CF%2583%25CF%2584%25CE%25AE%25CF%2582-%25CF%2580%25CE%25BB%25CE%25AE%25CF%2581%25CE%25B7%25CF%2582-%25CE%25B1%25CF%2580%25CE%25B1%25CF%2583%25CF%2587%25CF%258C%25CE%25BB%25CE%25B7%25CF%2583%25CE%25B7%25CF%2582-%25CE%25B2%25CE%25B1%25CF%2581%25CE%25AD%25CE%25B1-%25CE%25AE-%25CE%25BC%25CE%25B9%25CE%25BA%25CF%2584%25CE%25AC%2F" class="cShareLink cShareLink_facebook" target="_blank" data-role="shareLink" title='Κοινοποίηση στο facebook' data-ipsTooltip rel='noopener nofollow'> <i class="fa fa-facebook"></i> </a></li> <li> <a href="https://www.reddit.com/submit?url=https%3A%2F%2Fwww.taxheaven.gr%2Facforum%2Ftopic%2F97763-%25CE%25BA%25CE%25B1%25CE%25B8%25CE%25B1%25CF%2581%25CE%25B9%25CF%2583%25CF%2584%25CE%25AE%25CF%2582-%25CF%2580%25CE%25BB%25CE%25AE%25CF%2581%25CE%25B7%25CF%2582-%25CE%25B1%25CF%2580%25CE%25B1%25CF%2583%25CF%2587%25CF%258C%25CE%25BB%25CE%25B7%25CF%2583%25CE%25B7%25CF%2582-%25CE%25B2%25CE%25B1%25CF%2581%25CE%25AD%25CE%25B1-%25CE%25AE-%25CE%25BC%25CE%25B9%25CE%25BA%25CF%2584%25CE%25AC%2F&title=%CE%9A%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82+%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82+%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82+%2C+%CE%92%CE%B1%CF%81%CE%AD%CE%B1+%CE%AE+%CE%BC%CE%B9%CE%BA%CF%84%CE%AC+%3F" rel="nofollow noopener" class="cShareLink cShareLink_reddit" target="_blank" title='Share on Reddit' data-ipsTooltip> <i class="fa fa-reddit"></i> </a></li> <li> <a href="/cdn-cgi/l/email-protection#89b6fafcebe3eceafdb4accaccacb0c8accaccaccbb8accaccaccbb1accaccaccbb8accacfacb1b8accaccaccbb0accacfacb1baaccacfacb1bdaccaccacc8ccaccacfacb1bbacbbb9accacfacb1b9accaccaccbcbaccaccacc8ccaccacfacb1b8accaccaccbbeaccacfacb1bbacbbb9accaccaccbb8accacfacb1b9accaccaccbb8accacfacb1baaccacfacb1beaccacfacb1caaccaccaccbcbaccaccaccbbeaccacfacb1baaccaccaccbbeaccacfacb1bbacbbb9acbbcaacbbb9accaccacb0bbaccaccaccbb8accacfacb1b8accaccacc8cdaccaccaccbb8acbbb9accaccacc8ccacbbb9accaccaccbcaaccaccaccbb0accaccaccbc8accacfacb1bdaccaccacc8caacbbb9acbacfafebe6edf0b4e1fdfdf9faacbac8acbbcfacbbcffefefea7fde8f1e1ece8ffece7a7eefbacbbcfe8eaefe6fbfce4acbbcffde6f9e0eaacbbcfb0bebebfbaa4acbbbccaccacbbbccbc8acbbbccaccacbbbccbb8acbbbccaccacbbbccbb1acbbbccaccacbbbccbb8acbbbccacfacbbbcb1b8acbbbccaccacbbbccbb0acbbbccacfacbbbcb1baacbbbccacfacbbbcb1bdacbbbccaccacbbbcc8ccacbbbccacfacbbbcb1bba4acbbbccacfacbbbcb1b9acbbbccaccacbbbccbcbacbbbccaccacbbbcc8ccacbbbccacfacbbbcb1b8acbbbccaccacbbbccbbeacbbbccacfacbbbcb1bba4acbbbccaccacbbbccbb8acbbbccacfacbbbcb1b9acbbbccaccacbbbccbb8acbbbccacfacbbbcb1baacbbbccacfacbbbcb1beacbbbccacfacbbbcb1caacbbbccaccacbbbccbcbacbbbccaccacbbbccbbeacbbbccacfacbbbcb1baacbbbccaccacbbbccbbeacbbbccacfacbbbcb1bba4acbbbccaccacbbbccbbbacbbbccaccacbbbccbb8acbbbccacfacbbbcb1b8acbbbccaccacbbbcc8cdacbbbccaccacbbbccbb8a4acbbbccaccacbbbcc8cca4acbbbccaccacbbbccbcaacbbbccaccacbbbccbb0acbbbccaccacbbbccbc8acbbbccacfacbbbcb1bdacbbbccaccacbbbcc8caacbbcf" rel='nofollow' class='cShareLink cShareLink_email' title='Κοινοποίηση μέσω email' data-ipsTooltip> <i class="fa fa-envelope"></i> </a></li> <li> <a href="https://pinterest.com/pin/create/button/?url=https://www.taxheaven.gr/acforum/topic/97763-%25CE%25BA%25CE%25B1%25CE%25B8%25CE%25B1%25CF%2581%25CE%25B9%25CF%2583%25CF%2584%25CE%25AE%25CF%2582-%25CF%2580%25CE%25BB%25CE%25AE%25CF%2581%25CE%25B7%25CF%2582-%25CE%25B1%25CF%2580%25CE%25B1%25CF%2583%25CF%2587%25CF%258C%25CE%25BB%25CE%25B7%25CF%2583%25CE%25B7%25CF%2582-%25CE%25B2%25CE%25B1%25CF%2581%25CE%25AD%25CE%25B1-%25CE%25AE-%25CE%25BC%25CE%25B9%25CE%25BA%25CF%2584%25CE%25AC/&media=" class="cShareLink cShareLink_pinterest" rel="nofollow noopener" target="_blank" data-role="shareLink" title='Share on Pinterest' data-ipsTooltip> <i class="fa fa-pinterest"></i> </a></li> </ul> <hr class='ipsHr'> <button class='ipsHide ipsButton ipsButton_verySmall ipsButton_light ipsButton_fullWidth ipsMargin_top:half' data-controller='core.front.core.webshare' data-role='webShare' data-webShareTitle='Καθαριστής πλήρης απασχόλησης , Βαρέα ή μικτά ?' data-webShareText='Καθαριστής πλήρης απασχόλησης , Βαρέα ή μικτά ?' data-webShareUrl='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/'>More sharing options...</button> </div> <div data-followApp='forums' data-followArea='topic' data-followID='97763' data-controller='core.front.core.followButton'> <a href='https://www.taxheaven.gr/acforum/login/' rel="nofollow" class="ipsFollow ipsPos_middle ipsButton ipsButton_light ipsButton_verySmall ipsButton_disabled" data-role="followButton" data-ipsTooltip title='Συνδέσου για να το ακολουθήσεις'> <span>Ακόλουθοι</span> <span class='ipsCommentCount'>0</span> </a> </div> </div> </div> </div> </div> </div> </div> <div class="ipsClearfix"> <ul class="ipsToolList ipsToolList_horizontal ipsClearfix ipsSpacer_both ipsResponsive_hidePhone"> </ul> </div> <div id="comments" data-controller="core.front.core.commentFeed,forums.front.topic.view, core.front.core.ignoredComments" data-autopoll data-baseurl="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/" data-lastpage data-feedid="topic-97763" class="cTopic ipsClear ipsSpacer_top"> <div class="ipsBox ipsResponsive_pull"> <h2 class="ipsType_sectionTitle ipsType_reset">Ερώτηση</h2> <a id='findComment-654407'></a> <a id='comment-654407'></a> <article id='elComment_654407' class='cPost ipsBox ipsResponsive_pull cPostQuestion ipsBox--child sm:ipsPadding_horizontal:half ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/17803-saga1/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του Saga1"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%23c4a862%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3ES%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='Saga1' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/17803-saga1/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/4_Contributor.svg' loading="lazy" alt="Contributor" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Contributor (5/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/17803-saga1/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του Saga1" class="ipsType_break">Saga1</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#findComment-654407' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2014-12-02T20:45:53Z' title='02/12/2014 08:45 μμ' data-short='%d χρ'>2 Δεκεμβρίου 2014</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/17803-saga1/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του Saga1" class="ipsType_break">Saga1</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/17803-saga1/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του Saga1"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%23c4a862%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3ES%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='Saga1' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/4_Contributor.svg' loading="lazy" alt="Contributor" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Contributor (5/14)"> </div> </li> <li data-role='group'>simple Members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads/team_b_memb.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/17803-saga1/content/" rel="nofollow" title="470 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 470 </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Athens</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-654407_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="654407" data-quoteData='{"userid":17803,"username":"Saga1","timestamp":1417553153,"contentapp":"forums","contenttype":"forums","contentid":97763,"contentclass":"forums_Topic","contentcommentid":654407}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_654407_menu' class='ipsComment_ellipsis' id='elControls_654407' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-654407_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_654407_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=reportComment&comment=654407' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2014-12-02T20:45:53Z' title='02/12/2014 08:45 μμ' data-short='%d χρ'>2 Δεκεμβρίου 2014</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Ακόμη και στον οδηγό σύνδεσης κωδικών του ΙΚΑ υπάρχει το παράδειγμα</p> <p><span style="color:#000000;"><span style="font-family:tahoma, sans-serif;"><span style="font-size:8.5pt;"> " ...π.χ. </span></span></span> 913210 Καθαριστής γραφείων και άλλων χώρων με πλήρη απασχόληση<br> 913220 Καθαριστής γραφείων και άλλων χώρων με μειωμένη απασχόληση<br><br> Η διάκριση έγινε επειδή <strong>σ</strong><u><strong>την πρώτη περίπτωση καταβάλλονται εισφορές ΚΒΑΕ</strong> ενώ στην δεύτερη όχι. Πλήρης θεωρείται η απασχόληση όταν καταβάλλεται στον εργαζόμενο το σύνολο των αποδοχών που προβλέπονται από την οικεία συλλογική Σύμβαση εργασίας ή όταν διαρκεί τουλάχιστον 30 ώρες κάθε εβδομάδα.</u>.."</p> <p> </p> <p><span style="color:#000000;"><span style="font-family:tahoma, sans-serif;"><span style="font-size:8.5pt;">ΟΜΩΣ , </span></span></span><span style="color:#000000;"><span style="font-family:tahoma, sans-serif;"><span style="font-size:8.5pt;"> ή εγκυκλιος του ΙΚΑ </span></span></span><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">27/20.3.2012 </span></span></span></strong> <span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">με θέμα «</span></span></span><strong><span style="font-family:'trebuchet ms', sans-serif;">Βαριές και ανθυγιεινές εργασίες</span></strong>», <strong><span style="font-family:'trebuchet ms', sans-serif;">η οποία τέθηκε σε ισχύ από 1.1.2012</span></strong> ανέφερε :</p> <p> </p> <p style="text-align:center;"><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">ΕΔΑΦΙΟ Β’</span></span></span></strong></p> <p style="text-align:center;"><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">ΕΙΔΙΚΟΤΗΤΕΣ ΕΡΓΑΖΟΜΕΝΩΝ ΑΝΕΞΑΡΤΗΤΑ</span></span></span></strong><br><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"><strong>ΑΠΟ ΕΠΙΧΕΙΡΗΣΕΙΣ Ή ΧΩΡΟ ΕΡΓΑΣΙΑΣ ΠΟΥ ΑΠΑΣΧΟΛΟΥΝΤΑΙ</strong></span></span></span></strong></p> <p><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">…..</span></span></span></strong></p> <p><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">23. Καθαριστές – καθαρίστριες με πλήρη απασχόληση</span></span></span></strong></p> <p><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"> </span></span></span></strong><u><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">πλην εκείνων</span></span></span></u><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"> που απασχολούνται σε:</span></span></span></strong><br><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"><strong>α)</strong></span><u> Γραφεία δημόσιων υπηρεσιών</u>, ΝΠΔΔ, ΟΤΑ Α’ και Β’ βαθμού και τις επιχειρήσεις αυτών, ΝΠΙΔ που ανήκουν στο κράτος, καθώς και στις δημόσιες επιχειρήσεις, οργανισμούς και Α.Ε. που υπάγονται στο πεδίο εφαρμογής των διατάξεων των Κεφαλαίων Α’ και Β’ του Ν.3429/2005, όπως ισχύουν, και έχουν εργοδότες τους ως άνω αναφερόμενους φορείς.</span></span><br><strong>β)</strong><u> Γραφεία διοίκησης επιχειρήσεων του ιδιωτικού τομέα.</u><br>Με την παραπάνω διάταξη καλύπτονται πλέον μόνο οι καθαριστές – καθαρίστριες που απασχολούνται με πλήρη απασχόληση, αφού η περ. β’ της αντίστοιχης διάταξης του ΚΒΑΕ (2η περίπτωση ειδικοτήτων του υπεδαφίου γ’ του εδαφίου Β’) «<strong>άνευ χρονικού περιορισμού ημερήσιας απασχόλησης</strong>» έχει καταργηθεί.<br> </p> <p><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Σχετικά με την έννοια του όρου «πλήρης απασχόληση», έχει γίνει δεκτό με την εγκύκλιο 182/1985 ότι η απασχόληση θα πρέπει να διαρκεί από πέντε (5) ώρες την ημέρα και πάνω ή τριάντα (30) ώρες την εβδομάδα.</span></span></span>Διευκρινίζεται δε ότι, όταν πρόκειται για πέντε (5) ημέρες απασχόληση την εβδομάδα, αυτή θα πρέπει να παρέχεται επί έξι (6) ώρες την ημέρα, ώστε να συμπληρώνονται τουλάχιστον τριάντα (30) ώρες την εβδομάδα.</p> <p> </p> <p><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Ρητά εξαιρούνται οι καθαριστές – καθαρίστριες πλήρους απασχόλησης σε:</span></span></span></strong><br><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"><strong><u>α)</u></strong></span> <u>Γραφεία δημόσιων υπηρεσιών, ΝΠΔΔ, ΟΤΑ Α’</u></span> και Β’ βαθμού και τις επιχειρήσεις αυτών, ΝΠΙΔ που ανήκουν στο κράτος, καθώς και στις δημόσιες επιχειρήσεις, οργανισμούς και Α.Ε. που υπάγονται στο πεδίο εφαρμογής των διατάξεων των Κεφαλαίων Α’ και Β’ του Ν.3429/2005, όπως ισχύουν, και έχουν εργοδότες τους ως άνω αναφερόμενους φορείς.</span><br><strong><u><span style="font-family:'trebuchet ms', sans-serif;">β)</span></u></strong> <u>Γραφεία διοίκησης επιχειρήσεων του ιδιωτικού τομέα</u>.<br>Ως γραφεία των δημόσιων υπηρεσιών γενικά, όπως αναφέρονται στην περ. α’ της διάταξης, θεωρούνται οι χώροι των ανωτέρω υπηρεσιών όπου παράγεται κυρίως διοικητικό, ελεγκτικό, νομοθετικό έργο, έστω και αν στο αντικείμενο εργασίας των καθαριστών – καθαριστριών, εκτός του καθαρισμού των γραφείων, περιλαμβάνεται και ο καθαρισμός χώρων αναμονής πολιτών ή <u>άλλων κοινόχρηστων χώρων (τουαλέτες κ.λπ.).</u><br> </p> <p><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Αρα λοιπόν καθαριστές – καθαρίστριες που απασχολούνται με πλήρη απασχόληση σε κεντρικές ή περιφερειακές υπηρεσίες υπουργείων, γενικές γραμματείες, ειδικές γραμματείες, ανεξάρτητες διοικητικές Αρχές, δημόσιες Αρχές της νομοθετικής λειτουργίας του κράτους κ.λπ., <u>δεν καλύπτονται από τον ΚΒΑΕ</u>.</span></span></span><br><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Αντίθετα, δεν θεωρούνται γραφεία οι χώροι των παραπάνω δημόσιων υπηρεσιών όπου, αν και υπάρχουν γραφεία, το κυρίως παραγόμενο έργο του καθαρισμού γίνεται επί κοινόχρηστων χώρων, οι οποίοι επιβαρύνονται ιδιαίτερα λόγω της παρουσίας σε αυτούς μεγάλου αριθμού ατόμων και για μεγάλο χρονικό διάστημα, π.χ. αίθουσες διδασκαλίας οποιασδήποτε βαθμίδας εκπαίδευσης, δικαστικές αίθουσες, δημοτικά γυμναστήρια – κολυμβητήρια, μουσεία, φοιτητικές εστίες, παιδικές κατασκηνώσεις, παιδικοί σταθμοί κ.λπ.</span><br>Ως γραφεία διοίκησης επιχειρήσεων του ιδιωτικού τομέα, στα οποία αναφέρεται η περ. β’ της ανωτέρω διάταξης, <u>θεωρούνται οι χώροι οι οποίοι είναι ανεξάρτητοι από τις μονάδες παραγωγής ή της παροχής υπηρεσιών</u>.</span></span><br> </p> <p><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Έτσι, δεν καλύπτονται οι καθαριστές – καθαρίστριες με πλήρη <u>απασχόληση που καθαρίζουν γραφεία λογιστηρίων, διοίκησης προσωπικού και γενικά τα γραφεία τα οποία εξυπηρετούν τη διοίκηση των επιχειρήσεων.</u></span></span></span></p> <p> </p> <p><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Αντίθετα, οι καθαριστές – καθαρίστριες που απασχολούνται στους χώρους των μονάδων παραγωγής ή σε χώρους παροχής υπηρεσιών, π.χ. σούπερ-μάρκετς, κομμωτήρια, καταστήματα λιανικής πώλησης, και γενικά σε χώρους που επιβαρύνονται ιδιαίτερα από την παρουσία πολλών ατόμων, καλύπτονται από τον ΚΒΑΕ, εφόσον βέβαια απασχολούνται με πλήρη απασχόληση.</span></span></span></p> <p> </p> <p>Ερώτηση :</p> <p>Σου δίνει το ΙΚΑ την δυνατότητα αυτή την στιγμή να ασφαλίσεις προσωπικό που θα εχει την ειδικότητα </p> <p> </p> <p><span style="color:#000000;"><span style="font-family:tahoma, sans-serif;"><span style="font-size:8.5pt;">"913210 Καθαριστής γραφείων και άλλων χώρων με πλήρη απασχόληση</span></span></span> "</p> <p> </p> <p>αλλα θα εχει ΚΠΚ 101 μικτά και όχι βαρέα ? Δεν νομίζω ? Τότε πως θα ασφαλιστούν αυτοι που εξαιρουνται ? <img src="//www.taxheaven.gr/acforum/applications/core/interface/js/spacer.png" alt="<_<" data-src="https://www.taxheaven.gr/acforum/uploads/emoticons/default_dry.png"></p> </div> </div> </div> </div> </article> </div> <div class="ipsSpacer_both"> <div class="ipsBox ipsResponsive_pull ipsMargin_bottom"> <h2 class="ipsType_sectionTitle ipsType_reset ipsHide">7 απαντήσεις σε αυτή την ερώτηση</h2> <div class="ipsPadding:half ipsClearfix"> <ul class="ipsPos_right ipsButtonRow ipsClearfix sm:ipsMargin_bottom:half"> <li> <a href="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/" id="elSortBy_answers" class="ipsButtonRow_active">Ταξινόμηση με ψήφους</a> </li> <li> <a href="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?sortby=date" id="elSortBy_date" >Ταξινόμηση με ημερομηνία</a> </li> </ul> </div> </div> </div> <div data-controller='core.front.core.recommendedComments' data-url='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?recommended=comments' class='ipsRecommendedComments ipsHide'> <div data-role="recommendedComments"> <h2 class='ipsType_sectionHead ipsType_large ipsType_bold ipsMargin_bottom'>Προτεινόμενες αναρτήσεις</h2> </div> </div> <div id="elPostFeed" data-role="commentFeed" data-controller="core.front.core.moderation" > <form action="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?csrfKey=7b3ec909389c887dbc56d152ef3d6139&do=multimodComment" method="post" data-ipspageaction data-role="moderationTools"> <a id='findComment-654419'></a> <a id='comment-654419'></a> <article id='elComment_654419' class='cPost ipsBox ipsResponsive_pull cPostQuestion ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cRatingColumn ipsClearfix ipsAreaBackground_light ipsColumn ipsColumn_narrow ipsType_center' data-controller='forums.front.topic.answers'> <ul class='ipsList_reset cPostRating_controls'> <li class='cPostRating_up'> <span class='cAnswerRate cAnswerRate_up cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-up'></i></span> </li> <li class='cPostRating_count'> <span title=" ψήφοι" data-role="voteCount" data-voteCount="0" class='cAnswerRating '>0</span> </li> <li class='cPostRating_down'> <span class='cAnswerRate cAnswerRate_down cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-down'></i></span> </li> </ul> </div> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/2363-isidora/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/2363-isidora/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του ISIDORA"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-2363.gif' alt='ISIDORA' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/2363-isidora/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/2363-isidora/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2363-isidora/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του ISIDORA" class="ipsType_break">ISIDORA</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#findComment-654419' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2014-12-03T07:02:49Z' title='03/12/2014 07:02 πμ' data-short='%d χρ'>3 Δεκεμβρίου 2014</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/2363-isidora/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2363-isidora/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του ISIDORA" class="ipsType_break">ISIDORA</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/2363-isidora/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/2363-isidora/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του ISIDORA"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-2363.gif' alt='ISIDORA' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </div> </li> <li data-role='group'>Silver members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads//team_b_silv.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/2363-isidora/content/" rel="nofollow" title="1.969 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 2k </a> </li> </ul> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-654419_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="654419" data-quoteData='{"userid":2363,"username":"ISIDORA","timestamp":1417590169,"contentapp":"forums","contenttype":"forums","contentid":97763,"contentclass":"forums_Topic","contentcommentid":654419}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_654419_menu' class='ipsComment_ellipsis' id='elControls_654419' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-654419_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_654419_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=reportComment&comment=654419' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2014-12-03T07:02:49Z' title='03/12/2014 07:02 πμ' data-short='%d χρ'>3 Δεκεμβρίου 2014</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Αν αφορα σε απασχοληση εντος γραφειων μπορει να ασφαλιστει με πληρη απασχοληση, αλλα χρησιμοποιωντας την ειδικη περιπτωση 21 τοτε με την ειδικοτητα 913210 θα εχεις ΠΚ 101 και οχι 105</p> </div> <div class='ipsItemControls'> <div data-controller='core.front.core.reaction' class='ipsItemControls_right ipsClearfix '> <div class='ipsReact ipsPos_right'> <div class='ipsReact_blurb ' data-role='reactionBlurb'> <ul class='ipsReact_reactions'> <li class="ipsReact_overview ipsType_blendLinks"> <a href='https://www.taxheaven.gr/acforum/profile/19437-spirosvii/' rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/19437-spirosvii/?do=hovercard' title="Προς το προφίλ του spirosvii" class="ipsType_break">spirosvii</a> </li> <li class='ipsReact_reactCount'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=showReactionsComment&comment=654419&reaction=6' data-ipsDialog data-ipsDialog-size='medium' data-ipsDialog-title='See who reacted to this' data-ipsTooltip data-ipsTooltip-label="<strong>Upvote</strong><br>Φόρτωση..." data-ipsTooltip-ajax="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=showReactionsComment&comment=654419&reaction=6&tooltip=1" data-ipsTooltip-safe title="See who reacted "Upvote""> <span> <img src='https://www.taxheaven.gr/acforum/uploads/reactions/react_up.png' alt="Upvote" loading="lazy"> </span> <span> 1 </span> </a> </li> </ul> </div> </div> </div> <ul class='ipsComment_controls ipsClearfix ipsItemControls_left' data-role="commentControls"> <li class='ipsHide' data-role='commentLoading'> <span class='ipsLoading ipsLoading_tiny ipsLoading_noAnim'></span> </li> </ul> </div> </div> </div> </div> </article> <a id='findComment-654440'></a> <a id='comment-654440'></a> <article id='elComment_654440' class='cPost ipsBox ipsResponsive_pull cPostQuestion ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cRatingColumn ipsClearfix ipsAreaBackground_light ipsColumn ipsColumn_narrow ipsType_center' data-controller='forums.front.topic.answers'> <ul class='ipsList_reset cPostRating_controls'> <li class='cPostRating_up'> <span class='cAnswerRate cAnswerRate_up cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-up'></i></span> </li> <li class='cPostRating_count'> <span title=" ψήφοι" data-role="voteCount" data-voteCount="0" class='cAnswerRating '>0</span> </li> <li class='cPostRating_down'> <span class='cAnswerRate cAnswerRate_down cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-down'></i></span> </li> </ul> </div> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/17803-saga1/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του Saga1"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%23c4a862%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3ES%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='Saga1' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/17803-saga1/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/4_Contributor.svg' loading="lazy" alt="Contributor" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Contributor (5/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/17803-saga1/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του Saga1" class="ipsType_break">Saga1</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#findComment-654440' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2014-12-03T09:21:37Z' title='03/12/2014 09:21 πμ' data-short='%d χρ'>3 Δεκεμβρίου 2014</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/17803-saga1/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του Saga1" class="ipsType_break">Saga1</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/17803-saga1/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/17803-saga1/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του Saga1"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%23c4a862%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3ES%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='Saga1' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/4_Contributor.svg' loading="lazy" alt="Contributor" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Contributor (5/14)"> </div> </li> <li data-role='group'>simple Members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads/team_b_memb.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/17803-saga1/content/" rel="nofollow" title="470 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 470 </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Athens</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-654440_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="654440" data-quoteData='{"userid":17803,"username":"Saga1","timestamp":1417598497,"contentapp":"forums","contenttype":"forums","contentid":97763,"contentclass":"forums_Topic","contentcommentid":654440}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> <li><strong class="ipsBadge ipsBadge_large ipsComment_authorBadge">Συγγραφές</strong></li> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_654440_menu' class='ipsComment_ellipsis' id='elControls_654440' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-654440_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_654440_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=reportComment&comment=654440' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2014-12-03T09:21:37Z' title='03/12/2014 09:21 πμ' data-short='%d χρ'>3 Δεκεμβρίου 2014</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p><span style="font-size:12.7272720336914px;color:rgb(90,90,90);font-family:tahoma, helvetica, arial, sans-serif;background-color:rgb(253,253,253);">Ευχαριστώ Ισιδώρα </span></p><p style="font-size:13.63636302948px;"><span style="color:rgb(90,90,90);font-family:tahoma, helvetica, arial, sans-serif;font-size:12.7272720336914px;background-color:rgb(253,253,253);">ειδικη περιπτωση 21 ?</span></p><p> </p><div> </div><p><span style="font-size:12.7272720336914px;background-color:rgb(253,253,253);">,,, το εψαξα λίγο ,</span></p><p> </p><p><span style="font-size:12.7272720336914px;background-color:rgb(253,253,253);">είναι ακόμη λυση ,ανάγκης !!</span></p><p><span style="font-size:12.7272720336914px;background-color:rgb(253,253,253);">(ή προκύπτει απο κάποια εγκύκλιο του Ικα )</span></p><p> </p><p><span style="font-size:12.7272720336914px;background-color:rgb(253,253,253);">Μάλλον προκύπτει απο την παραπάνω εγκύκλιο ,, αλλα κάτι δεν διάβασα καλά </span></p><p><span style="font-size:12.7272720336914px;background-color:rgb(253,253,253);">Μόλις εχω χρόνο θα το ξαναδώ,,</span></p> </div> </div> </div> </div> </article> <a id='findComment-654476'></a> <a id='comment-654476'></a> <article id='elComment_654476' class='cPost ipsBox ipsResponsive_pull cPostQuestion ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cRatingColumn ipsClearfix ipsAreaBackground_light ipsColumn ipsColumn_narrow ipsType_center' data-controller='forums.front.topic.answers'> <ul class='ipsList_reset cPostRating_controls'> <li class='cPostRating_up'> <span class='cAnswerRate cAnswerRate_up cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-up'></i></span> </li> <li class='cPostRating_count'> <span title=" ψήφοι" data-role="voteCount" data-voteCount="0" class='cAnswerRating '>0</span> </li> <li class='cPostRating_down'> <span class='cAnswerRate cAnswerRate_down cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-down'></i></span> </li> </ul> </div> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/2363-isidora/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/2363-isidora/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του ISIDORA"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-2363.gif' alt='ISIDORA' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/2363-isidora/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/2363-isidora/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2363-isidora/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του ISIDORA" class="ipsType_break">ISIDORA</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#findComment-654476' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2014-12-03T12:04:21Z' title='03/12/2014 12:04 μμ' data-short='%d χρ'>3 Δεκεμβρίου 2014</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/2363-isidora/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2363-isidora/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του ISIDORA" class="ipsType_break">ISIDORA</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/2363-isidora/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/2363-isidora/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του ISIDORA"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-2363.gif' alt='ISIDORA' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </div> </li> <li data-role='group'>Silver members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads//team_b_silv.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/2363-isidora/content/" rel="nofollow" title="1.969 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 2k </a> </li> </ul> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-654476_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="654476" data-quoteData='{"userid":2363,"username":"ISIDORA","timestamp":1417608261,"contentapp":"forums","contenttype":"forums","contentid":97763,"contentclass":"forums_Topic","contentcommentid":654476}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_654476_menu' class='ipsComment_ellipsis' id='elControls_654476' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-654476_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_654476_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=reportComment&comment=654476' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2014-12-03T12:04:21Z' title='03/12/2014 12:04 μμ' data-short='%d χρ'>3 Δεκεμβρίου 2014</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p>Το γραφει στην εγκυκλιο 27/2012, σελ 41</p> </div> <div class='ipsItemControls'> <div data-controller='core.front.core.reaction' class='ipsItemControls_right ipsClearfix '> <div class='ipsReact ipsPos_right'> <div class='ipsReact_blurb ' data-role='reactionBlurb'> <ul class='ipsReact_reactions'> <li class="ipsReact_overview ipsType_blendLinks"> <a href='https://www.taxheaven.gr/acforum/profile/19437-spirosvii/' rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/19437-spirosvii/?do=hovercard' title="Προς το προφίλ του spirosvii" class="ipsType_break">spirosvii</a> </li> <li class='ipsReact_reactCount'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=showReactionsComment&comment=654476&reaction=6' data-ipsDialog data-ipsDialog-size='medium' data-ipsDialog-title='See who reacted to this' data-ipsTooltip data-ipsTooltip-label="<strong>Upvote</strong><br>Φόρτωση..." data-ipsTooltip-ajax="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=showReactionsComment&comment=654476&reaction=6&tooltip=1" data-ipsTooltip-safe title="See who reacted "Upvote""> <span> <img src='https://www.taxheaven.gr/acforum/uploads/reactions/react_up.png' alt="Upvote" loading="lazy"> </span> <span> 1 </span> </a> </li> </ul> </div> </div> </div> <ul class='ipsComment_controls ipsClearfix ipsItemControls_left' data-role="commentControls"> <li class='ipsHide' data-role='commentLoading'> <span class='ipsLoading ipsLoading_tiny ipsLoading_noAnim'></span> </li> </ul> </div> </div> </div> </div> </article> <a id='findComment-741631'></a> <a id='comment-741631'></a> <article id='elComment_741631' class='cPost ipsBox ipsResponsive_pull cPostQuestion ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cRatingColumn ipsClearfix ipsAreaBackground_light ipsColumn ipsColumn_narrow ipsType_center' data-controller='forums.front.topic.answers'> <ul class='ipsList_reset cPostRating_controls'> <li class='cPostRating_up'> <span class='cAnswerRate cAnswerRate_up cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-up'></i></span> </li> <li class='cPostRating_count'> <span title=" ψήφοι" data-role="voteCount" data-voteCount="0" class='cAnswerRating '>0</span> </li> <li class='cPostRating_down'> <span class='cAnswerRate cAnswerRate_down cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-down'></i></span> </li> </ul> </div> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/61466-musabelis/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/61466-musabelis/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του musabelis"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%236294c4%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EM%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='musabelis' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/61466-musabelis/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/61466-musabelis/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/61466-musabelis/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του musabelis" class="ipsType_break">musabelis</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#findComment-741631' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2019-08-30T06:47:49Z' title='30/08/2019 06:47 πμ' data-short='%d χρ'>30 Αυγούστου 2019</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/61466-musabelis/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/61466-musabelis/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του musabelis" class="ipsType_break">musabelis</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/61466-musabelis/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/61466-musabelis/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του musabelis"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%236294c4%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EM%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='musabelis' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </div> </li> <li data-role='group'>simple Members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads/team_b_memb.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/61466-musabelis/content/" rel="nofollow" title="295 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 295 </a> </li> </ul> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-741631_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="741631" data-quoteData='{"userid":61466,"username":"musabelis","timestamp":1567147669,"contentapp":"forums","contenttype":"forums","contentid":97763,"contentclass":"forums_Topic","contentcommentid":741631}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_741631_menu' class='ipsComment_ellipsis' id='elControls_741631' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-741631_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_741631_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=reportComment&comment=741631' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2019-08-30T06:47:49Z' title='30/08/2019 06:47 πμ' data-short='%d χρ'>30 Αυγούστου 2019</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p> Καλημέρα, </p> <p> για πρόσληψη σε καθαρίστρια πλήρους απασχόλησης για τα γραφεία επιχείρησης(λογιστήριο,γραφεία μελών δ.σ) ισχύει ακόμα η ειδική περίπτωση 21 σε ειδικότητα 913210 και ΚΠΚ 101? </p> </div> </div> </div> </div> </article> <a id='findComment-741635'></a> <a id='comment-741635'></a> <article id='elComment_741635' class='cPost ipsBox ipsResponsive_pull cPostQuestion ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cRatingColumn ipsClearfix ipsAreaBackground_light ipsColumn ipsColumn_narrow ipsType_center' data-controller='forums.front.topic.answers'> <ul class='ipsList_reset cPostRating_controls'> <li class='cPostRating_up'> <span class='cAnswerRate cAnswerRate_up cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-up'></i></span> </li> <li class='cPostRating_count'> <span title=" ψήφοι" data-role="voteCount" data-voteCount="0" class='cAnswerRating '>0</span> </li> <li class='cPostRating_down'> <span class='cAnswerRate cAnswerRate_down cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-down'></i></span> </li> </ul> </div> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/55461-geka/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/55461-geka/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του geka"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-55461.gif' alt='geka' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/55461-geka/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/4_Contributor.svg' loading="lazy" alt="Contributor" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Contributor (5/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/55461-geka/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/55461-geka/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του geka" class="ipsType_break">geka</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#findComment-741635' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2019-08-30T07:58:11Z' title='30/08/2019 07:58 πμ' data-short='%d χρ'>30 Αυγούστου 2019</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/55461-geka/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/55461-geka/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του geka" class="ipsType_break">geka</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/55461-geka/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/55461-geka/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του geka"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-55461.gif' alt='geka' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/4_Contributor.svg' loading="lazy" alt="Contributor" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Contributor (5/14)"> </div> </li> <li data-role='group'>simple Members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads/team_b_memb.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/55461-geka/content/" rel="nofollow" title="241 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 241 </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/profile/55461-geka/solutions/' rel="nofollow" title="1 solution" data-ipsTooltip class='ipsType_blendLinks'> <i class='fa fa-check-circle'></i> 1 </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Male</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>Ρόδος</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Interests:</span><span class='fc'>Μουσική, διάβασμα, ενδιαφέρουσες εκδηλώσεις, καλή παρέα.</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-741635_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="741635" data-quoteData='{"userid":55461,"username":"geka","timestamp":1567151891,"contentapp":"forums","contenttype":"forums","contentid":97763,"contentclass":"forums_Topic","contentcommentid":741635}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_741635_menu' class='ipsComment_ellipsis' id='elControls_741635' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-741635_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_741635_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=reportComment&comment=741635' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2019-08-30T07:58:11Z' title='30/08/2019 07:58 πμ' data-short='%d χρ'>30 Αυγούστου 2019</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <blockquote class="ipsQuote" data-ipsquote="" data-ipsquote-contentapp="forums" data-ipsquote-contentclass="forums_Topic" data-ipsquote-contentcommentid="654407" data-ipsquote-contentid="97763" data-ipsquote-contenttype="forums" data-ipsquote-timestamp="1417553153" data-ipsquote-userid="17803" data-ipsquote-username="Saga1"> <div class="ipsQuote_citation"> Στις 2/12/2014 στις 10:45 ΜΜ, Saga1 είπε </div> <div class="ipsQuote_contents ipsClearfix"> <p> Ακόμη και στον οδηγό σύνδεσης κωδικών του ΙΚΑ υπάρχει το παράδειγμα </p> <p> <span style="color:#000000;"><span style="font-family:tahoma, sans-serif;"><span style="font-size:8.5pt;"> " ...π.χ. </span></span></span> 913210 Καθαριστής γραφείων και άλλων χώρων με πλήρη απασχόληση<br> 913220 Καθαριστής γραφείων και άλλων χώρων με μειωμένη απασχόληση<br><br> Η διάκριση έγινε επειδή <strong>σ</strong><u><strong>την πρώτη περίπτωση καταβάλλονται εισφορές ΚΒΑΕ</strong> ενώ στην δεύτερη όχι. Πλήρης θεωρείται η απασχόληση όταν καταβάλλεται στον εργαζόμενο το σύνολο των αποδοχών που προβλέπονται από την οικεία συλλογική Σύμβαση εργασίας ή όταν διαρκεί τουλάχιστον 30 ώρες κάθε εβδομάδα.</u>.." </p> <p> </p> <p> <span style="color:#000000;"><span style="font-family:tahoma, sans-serif;"><span style="font-size:8.5pt;">ΟΜΩΣ , </span></span></span><span style="color:#000000;"><span style="font-family:tahoma, sans-serif;"><span style="font-size:8.5pt;"> ή εγκυκλιος του ΙΚΑ </span></span></span><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">27/20.3.2012 </span></span></span></strong> <span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">με θέμα «</span></span></span><strong><span style="font-family:'trebuchet ms', sans-serif;">Βαριές και ανθυγιεινές εργασίες</span></strong>», <strong><span style="font-family:'trebuchet ms', sans-serif;">η οποία τέθηκε σε ισχύ από 1.1.2012</span></strong> ανέφερε : </p> <p> </p> <p style="text-align:center;"> <strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">ΕΔΑΦΙΟ Β’</span></span></span></strong> </p> <p style="text-align:center;"> <strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">ΕΙΔΙΚΟΤΗΤΕΣ ΕΡΓΑΖΟΜΕΝΩΝ ΑΝΕΞΑΡΤΗΤΑ</span></span></span></strong><br><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"><strong>ΑΠΟ ΕΠΙΧΕΙΡΗΣΕΙΣ Ή ΧΩΡΟ ΕΡΓΑΣΙΑΣ ΠΟΥ ΑΠΑΣΧΟΛΟΥΝΤΑΙ</strong></span></span></span></strong> </p> <p> <strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">…..</span></span></span></strong> </p> <p> <strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">23. Καθαριστές – καθαρίστριες με πλήρη απασχόληση</span></span></span></strong> </p> <p> <strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"> </span></span></span></strong><u><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">πλην εκείνων</span></span></span></u><strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"> που απασχολούνται σε:</span></span></span></strong><br><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"><strong>α)</strong></span><u> Γραφεία δημόσιων υπηρεσιών</u>, ΝΠΔΔ, ΟΤΑ Α’ και Β’ βαθμού και τις επιχειρήσεις αυτών, ΝΠΙΔ που ανήκουν στο κράτος, καθώς και στις δημόσιες επιχειρήσεις, οργανισμούς και Α.Ε. που υπάγονται στο πεδίο εφαρμογής των διατάξεων των Κεφαλαίων Α’ και Β’ του Ν.3429/2005, όπως ισχύουν, και έχουν εργοδότες τους ως άνω αναφερόμενους φορείς.</span></span><br><strong>β)</strong><u> Γραφεία διοίκησης επιχειρήσεων του ιδιωτικού τομέα.</u><br> Με την παραπάνω διάταξη καλύπτονται πλέον μόνο οι καθαριστές – καθαρίστριες που απασχολούνται με πλήρη απασχόληση, αφού η περ. β’ της αντίστοιχης διάταξης του ΚΒΑΕ (2η περίπτωση ειδικοτήτων του υπεδαφίου γ’ του εδαφίου Β’) «<strong>άνευ χρονικού περιορισμού ημερήσιας απασχόλησης</strong>» έχει καταργηθεί.<br> </p> <p> <span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Σχετικά με την έννοια του όρου «πλήρης απασχόληση», έχει γίνει δεκτό με την εγκύκλιο 182/1985 ότι η απασχόληση θα πρέπει να διαρκεί από πέντε (5) ώρες την ημέρα και πάνω ή τριάντα (30) ώρες την εβδομάδα.</span></span></span>Διευκρινίζεται δε ότι, όταν πρόκειται για πέντε (5) ημέρες απασχόληση την εβδομάδα, αυτή θα πρέπει να παρέχεται επί έξι (6) ώρες την ημέρα, ώστε να συμπληρώνονται τουλάχιστον τριάντα (30) ώρες την εβδομάδα. </p> <p> </p> <p> <strong><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Ρητά εξαιρούνται οι καθαριστές – καθαρίστριες πλήρους απασχόλησης σε:</span></span></span></strong><br><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;"><strong><u>α)</u></strong></span> <u>Γραφεία δημόσιων υπηρεσιών, ΝΠΔΔ, ΟΤΑ Α’</u></span> και Β’ βαθμού και τις επιχειρήσεις αυτών, ΝΠΙΔ που ανήκουν στο κράτος, καθώς και στις δημόσιες επιχειρήσεις, οργανισμούς και Α.Ε. που υπάγονται στο πεδίο εφαρμογής των διατάξεων των Κεφαλαίων Α’ και Β’ του Ν.3429/2005, όπως ισχύουν, και έχουν εργοδότες τους ως άνω αναφερόμενους φορείς.</span><br><strong><u><span style="font-family:'trebuchet ms', sans-serif;">β)</span></u></strong> <u>Γραφεία διοίκησης επιχειρήσεων του ιδιωτικού τομέα</u>.<br> Ως γραφεία των δημόσιων υπηρεσιών γενικά, όπως αναφέρονται στην περ. α’ της διάταξης, θεωρούνται οι χώροι των ανωτέρω υπηρεσιών όπου παράγεται κυρίως διοικητικό, ελεγκτικό, νομοθετικό έργο, έστω και αν στο αντικείμενο εργασίας των καθαριστών – καθαριστριών, εκτός του καθαρισμού των γραφείων, περιλαμβάνεται και ο καθαρισμός χώρων αναμονής πολιτών ή <u>άλλων κοινόχρηστων χώρων (τουαλέτες κ.λπ.).</u><br> </p> <p> <span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Αρα λοιπόν καθαριστές – καθαρίστριες που απασχολούνται με πλήρη απασχόληση σε κεντρικές ή περιφερειακές υπηρεσίες υπουργείων, γενικές γραμματείες, ειδικές γραμματείες, ανεξάρτητες διοικητικές Αρχές, δημόσιες Αρχές της νομοθετικής λειτουργίας του κράτους κ.λπ., <u>δεν καλύπτονται από τον ΚΒΑΕ</u>.</span></span></span><br><span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Αντίθετα, δεν θεωρούνται γραφεία οι χώροι των παραπάνω δημόσιων υπηρεσιών όπου, αν και υπάρχουν γραφεία, το κυρίως παραγόμενο έργο του καθαρισμού γίνεται επί κοινόχρηστων χώρων, οι οποίοι επιβαρύνονται ιδιαίτερα λόγω της παρουσίας σε αυτούς μεγάλου αριθμού ατόμων και για μεγάλο χρονικό διάστημα, π.χ. αίθουσες διδασκαλίας οποιασδήποτε βαθμίδας εκπαίδευσης, δικαστικές αίθουσες, δημοτικά γυμναστήρια – κολυμβητήρια, μουσεία, φοιτητικές εστίες, παιδικές κατασκηνώσεις, παιδικοί σταθμοί κ.λπ.</span><br> Ως γραφεία διοίκησης επιχειρήσεων του ιδιωτικού τομέα, στα οποία αναφέρεται η περ. β’ της ανωτέρω διάταξης, <u>θεωρούνται οι χώροι οι οποίοι είναι ανεξάρτητοι από τις μονάδες παραγωγής ή της παροχής υπηρεσιών</u>.</span></span><br> </p> <p> <span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Έτσι, δεν καλύπτονται οι καθαριστές – καθαρίστριες με πλήρη <u>απασχόληση που καθαρίζουν γραφεία λογιστηρίων, διοίκησης προσωπικού και γενικά τα γραφεία τα οποία εξυπηρετούν τη διοίκηση των επιχειρήσεων.</u></span></span></span> </p> <p> </p> <p> <span style="color:#000000;"><span style="font-family:'trebuchet ms', sans-serif;"><span style="font-size:10pt;">Αντίθετα, οι καθαριστές – καθαρίστριες που απασχολούνται στους χώρους των μονάδων παραγωγής ή σε χώρους παροχής υπηρεσιών, π.χ. σούπερ-μάρκετς, κομμωτήρια, καταστήματα λιανικής πώλησης, και γενικά σε χώρους που επιβαρύνονται ιδιαίτερα από την παρουσία πολλών ατόμων, καλύπτονται από τον ΚΒΑΕ, εφόσον βέβαια απασχολούνται με πλήρη απασχόληση.</span></span></span> </p> <p> </p> <p> Ερώτηση : </p> <p> Σου δίνει το ΙΚΑ την δυνατότητα αυτή την στιγμή να ασφαλίσεις προσωπικό που θα εχει την ειδικότητα </p> <p> </p> <p> <span style="color:#000000;"><span style="font-family:tahoma, sans-serif;"><span style="font-size:8.5pt;">"913210 Καθαριστής γραφείων και άλλων χώρων με πλήρη απασχόληση</span></span></span> " </p> <p> </p> <p> αλλα θα εχει ΚΠΚ 101 μικτά και όχι βαρέα ? Δεν νομίζω ? Τότε πως θα ασφαλιστούν αυτοι που εξαιρουνται ? <img alt="<_<" src="//www.taxheaven.gr/acforum/applications/core/interface/js/spacer.png" data-src="https://www.taxheaven.gr/acforum/uploads/emoticons/default_dry.png"></p> </div> </blockquote> <p> <span style="font-size:12.0pt">Καλημέρα.</span> </p> <p> <span style="font-size:12.0pt">Για την περίπτωση που έχετε τέτοια περίπτωση, πάρτε υπόψη κι αυτό:</span> </p> <p> <span style="font-size:12.0pt"> Σύμφωνα με το ισχύον νομοθετικό πλαίσιο τα απασχολούμενα πρόσωπα με την καθαριότητα των χώρων δημόσια εκπαίδευσης οποιασδήποτε βαθμίδας ασφαλίζονταν σύμφωνα με τον εκάστοτε ισχύοντα Κανονισμό Ασφάλισης Βαρέων και Ανθυγιεινών Επαγγελμάτων, ανάλογα με τον αριθμό ωρών της ημερήσιας απασχόλησης.</span> </p> <p> <span style="font-size:12.0pt"> Όμως, με το </span><b><span style="font-size:12.0pt">άρθρο εικοστό έβδομο του Ν.4618/2019 </span></b><span style="font-size:12.0pt">ορίζεται ότι από την πρώτη του επομένου μηνός από το μήνα δημοσίευσης του παρόντος νόμου <b>(δηλαδή από 1/7/2019) </b><span> </span><u>τα απασχολούμενα πρόσωπα με την καθαριότητα των χώρων της δημόσιας εκπαίδευσης </u><strong>οποιασδήποτε βαθμίδας</strong>, υπαγόμενα στην ασφάλιση του Ε.Φ.Κ.Α. σύμφωνα με τη νομοθεσία του πρ. ΙΚΑ-ΕΤΑΜ, ασφαλίζονται κατά τον ισχύοντα Κανονισμό Ασφάλισης Βαρέων και Ανθυγιεινών Επαγγελμάτων, ανεξάρτητα από τον αριθμό των ωρών της ημερήσιας απασχόλησής τους.<br> Ο αντίστοιχος χρόνος ασφάλισής τους υπολογίζεται σύμφωνα με τις διατάξεις του πρ.<br> ΙΚΑ-ΕΤΑΜ, ανάλογα με τις ώρες απασχόλησης που πραγματοποιούν σε ημερήσια<br> βάση.</span> </p> </div> <div class='ipsItemControls'> <div data-controller='core.front.core.reaction' class='ipsItemControls_right ipsClearfix '> <div class='ipsReact ipsPos_right'> <div class='ipsReact_blurb ' data-role='reactionBlurb'> <ul class='ipsReact_reactions'> <li class="ipsReact_overview ipsType_blendLinks"> <a href='https://www.taxheaven.gr/acforum/profile/48867-floydpink/' rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/48867-floydpink/?do=hovercard' title="Προς το προφίλ του floydpink" class="ipsType_break">floydpink</a> </li> <li class='ipsReact_reactCount'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=showReactionsComment&comment=741635&reaction=1' data-ipsDialog data-ipsDialog-size='medium' data-ipsDialog-title='See who reacted to this' data-ipsTooltip data-ipsTooltip-label="<strong>Like</strong><br>Φόρτωση..." data-ipsTooltip-ajax="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=showReactionsComment&comment=741635&reaction=1&tooltip=1" data-ipsTooltip-safe title="See who reacted "Like""> <span> <img src='https://www.taxheaven.gr/acforum/uploads/reactions/react_like.png' alt="Like" loading="lazy"> </span> <span> 1 </span> </a> </li> </ul> </div> </div> </div> <ul class='ipsComment_controls ipsClearfix ipsItemControls_left' data-role="commentControls"> <li class='ipsHide' data-role='commentLoading'> <span class='ipsLoading ipsLoading_tiny ipsLoading_noAnim'></span> </li> </ul> </div> </div> </div> </div> </article> <a id='findComment-741636'></a> <a id='comment-741636'></a> <article id='elComment_741636' class='cPost ipsBox ipsResponsive_pull cPostQuestion ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cRatingColumn ipsClearfix ipsAreaBackground_light ipsColumn ipsColumn_narrow ipsType_center' data-controller='forums.front.topic.answers'> <ul class='ipsList_reset cPostRating_controls'> <li class='cPostRating_up'> <span class='cAnswerRate cAnswerRate_up cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-up'></i></span> </li> <li class='cPostRating_count'> <span title=" ψήφοι" data-role="voteCount" data-voteCount="0" class='cAnswerRating '>0</span> </li> <li class='cPostRating_down'> <span class='cAnswerRate cAnswerRate_down cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-down'></i></span> </li> </ul> </div> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/61466-musabelis/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/61466-musabelis/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του musabelis"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%236294c4%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EM%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='musabelis' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/61466-musabelis/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/61466-musabelis/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/61466-musabelis/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του musabelis" class="ipsType_break">musabelis</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#findComment-741636' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2019-08-30T08:11:57Z' title='30/08/2019 08:11 πμ' data-short='%d χρ'>30 Αυγούστου 2019</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/61466-musabelis/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/61466-musabelis/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του musabelis" class="ipsType_break">musabelis</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/61466-musabelis/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/61466-musabelis/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του musabelis"> <img src='data:image/svg+xml,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20viewBox%3D%220%200%201024%201024%22%20style%3D%22background%3A%236294c4%22%3E%3Cg%3E%3Ctext%20text-anchor%3D%22middle%22%20dy%3D%22.35em%22%20x%3D%22512%22%20y%3D%22512%22%20fill%3D%22%23ffffff%22%20font-size%3D%22700%22%20font-family%3D%22-apple-system%2C%20BlinkMacSystemFont%2C%20Roboto%2C%20Helvetica%2C%20Arial%2C%20sans-serif%22%3EM%3C%2Ftext%3E%3C%2Fg%3E%3C%2Fsvg%3E' alt='musabelis' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/1_Newbie.svg' loading="lazy" alt="Newbie" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Newbie (1/14)"> </div> </li> <li data-role='group'>simple Members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads/team_b_memb.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/61466-musabelis/content/" rel="nofollow" title="295 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 295 </a> </li> </ul> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-741636_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="741636" data-quoteData='{"userid":61466,"username":"musabelis","timestamp":1567152717,"contentapp":"forums","contenttype":"forums","contentid":97763,"contentclass":"forums_Topic","contentcommentid":741636}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_741636_menu' class='ipsComment_ellipsis' id='elControls_741636' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-741636_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_741636_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=reportComment&comment=741636' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2019-08-30T08:11:57Z' title='30/08/2019 08:11 πμ' data-short='%d χρ'>30 Αυγούστου 2019</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p> Σας ευχαριστώ πολύ </p> </div> </div> </div> </div> </article> <a id='findComment-778693'></a> <a id='comment-778693'></a> <article id='elComment_778693' class='cPost ipsBox ipsResponsive_pull cPostQuestion ipsComment ipsComment_parent ipsClearfix ipsClear ipsColumns ipsColumns_noSpacing ipsColumns_collapsePhone '> <div class='cRatingColumn ipsClearfix ipsAreaBackground_light ipsColumn ipsColumn_narrow ipsType_center' data-controller='forums.front.topic.answers'> <ul class='ipsList_reset cPostRating_controls'> <li class='cPostRating_up'> <span class='cAnswerRate cAnswerRate_up cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-up'></i></span> </li> <li class='cPostRating_count'> <span title=" ψήφοι" data-role="voteCount" data-voteCount="0" class='cAnswerRating '>0</span> </li> <li class='cPostRating_down'> <span class='cAnswerRate cAnswerRate_down cAnswerRate_noPermission' data-ipsTooltip title='Συνδεθείτε για να αξιολογήσετε αυτήν την απάντηση'><i class='fa fa-angle-down'></i></span> </li> </ul> </div> <div class='cAuthorPane_mobile ipsResponsive_showPhone'> <div class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/27780-medousa/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/27780-medousa/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του medousa"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-27780.jpg' alt='medousa' loading="lazy"> </a> <a href="https://www.taxheaven.gr/acforum/profile/27780-medousa/badges/" rel="nofollow"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/3_Apprentice.svg' loading="lazy" alt="Apprentice" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Apprentice (3/14)"> </a> </div> </div> <div class='cAuthorPane_content'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_break ipsType_blendLinks ipsFlex ipsFlex-ai:center'> <a href='https://www.taxheaven.gr/acforum/profile/27780-medousa/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/27780-medousa/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του medousa" class="ipsType_break">medousa</a> </h3> <div class='ipsType_light ipsType_reset'> <a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#findComment-778693' rel="nofollow" class='ipsType_blendLinks'>Δημοσιευμένο <time datetime='2022-09-05T07:49:10Z' title='05/09/2022 07:49 πμ' data-short='%d χρ'>5 Σεπτεμβρίου 2022</time></a> </div> </div> </div> <aside class='ipsComment_author cAuthorPane ipsColumn ipsColumn_medium ipsResponsive_hidePhone'> <h3 class='ipsType_sectionHead cAuthorPane_author ipsType_blendLinks ipsType_break'><strong> <a href='https://www.taxheaven.gr/acforum/profile/27780-medousa/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/27780-medousa/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%252F' title="Προς το προφίλ του medousa" class="ipsType_break">medousa</a></strong> </h3> <ul class='cAuthorPane_info ipsList_reset'> <li data-role='photo' class='cAuthorPane_photo'> <div class='cAuthorPane_photoWrap'> <a href="https://www.taxheaven.gr/acforum/profile/27780-medousa/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/27780-medousa/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_large" title="Προς το προφίλ του medousa"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-27780.jpg' alt='medousa' loading="lazy"> </a> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2021_06/3_Apprentice.svg' loading="lazy" alt="Apprentice" class="cAuthorPane_badge cAuthorPane_badge--rank ipsOutline ipsOutline:2px" data-ipsTooltip title="Κατάταξη: Apprentice (3/14)"> </div> </li> <li data-role='group'>simple Members</li> <li data-role='group-icon'><img src='https://www.taxheaven.gr/acforum/uploads/team_b_memb.gif' alt='' class='cAuthorGroupIcon'></li> <li data-role='stats' class='ipsMargin_top'> <ul class="ipsList_reset ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:center ipsGap_row:2 cAuthorPane_stats"> <li> <a href="https://www.taxheaven.gr/acforum/profile/27780-medousa/content/" rel="nofollow" title="451 αναρτήσεις" data-ipsTooltip class="ipsType_blendLinks"> <i class="fa fa-comment"></i> 451 </a> </li> </ul> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Gender:</span><span class='fc'>Female</span> </li> <li data-role='custom-field' class='ipsResponsive_hidePhone ipsType_break'> <span class='ft'>Location:</span><span class='fc'>ΘΕΣΣΑΛΟΝΙΚΗ</span> </li> </ul> </aside> <div class='ipsColumn ipsColumn_fluid ipsMargin:none'> <div id='comment-778693_wrap' data-controller='core.front.core.comment' data-commentApp='forums' data-commentType='forums' data-commentID="778693" data-quoteData='{"userid":27780,"username":"medousa","timestamp":1662364150,"contentapp":"forums","contenttype":"forums","contentid":97763,"contentclass":"forums_Topic","contentcommentid":778693}' class='ipsComment_content ipsType_medium'> <div class='ipsComment_meta ipsType_light ipsFlex ipsFlex-ai:center ipsFlex-jc:between ipsFlex-fd:row-reverse'> <div class='ipsType_light ipsType_reset ipsType_blendLinks ipsComment_toolWrap'> <div class='ipsResponsive_hidePhone ipsComment_badges'> <ul class='ipsList_reset ipsFlex ipsFlex-jc:end ipsFlex-fw:wrap ipsGap:2 ipsGap_row:1'> </ul> </div> <ul class='ipsList_reset ipsComment_tools'> <li> <a href='#elControls_778693_menu' class='ipsComment_ellipsis' id='elControls_778693' title='Περισσότερες επιλογές...' data-ipsMenu data-ipsMenu-appendTo='#comment-778693_wrap'><i class='fa fa-ellipsis-h'></i></a> <ul id='elControls_778693_menu' class='ipsMenu ipsMenu_narrow ipsHide'> <li class='ipsMenu_item'><a href='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/?do=reportComment&comment=778693' data-ipsDialog data-ipsDialog-remoteSubmit data-ipsDialog-size='medium' data-ipsDialog-flashMessage='Ευχαριστούμε για την αναφορά σας.' data-ipsDialog-title="Αναφορά ανάρτησης" data-action='reportComment' title='Αναφορά αυτού του περιεχομένου'>Αναφορά</a></li> </ul> </li> </ul> </div> <div class='ipsType_reset ipsResponsive_hidePhone'> Δημοσιευμένο <time datetime='2022-09-05T07:49:10Z' title='05/09/2022 07:49 πμ' data-short='%d χρ'>5 Σεπτεμβρίου 2022</time> <span class='ipsResponsive_hidePhone'> </span> </div> </div> <div class='cPost_contentWrap'> <div data-role='commentContent' class='ipsType_normal ipsType_richText ipsPadding_bottom ipsContained' data-controller='core.front.core.lightboxedImages'> <p> Καλημέρα, </p> <p> μήπως γνωρίζει κάποιος συνάδερφος το πακέτο κάλυψης για καθαρίστρια σε επαγγελματικό χώρο (φυσικοθεραπεύτρια) μία ημέρα την εβδομάδα ? </p> <p> ευχαριστώ εκ των προτέρων </p> <p> (στο ΙΚΑ που πήρα να ρωτήσω με είπαν να υποβάλω αίτημα ... ισχύει όντως???) </p> </div> </div> </div> </div> </article> <input type="hidden" name="csrfKey" value="7b3ec909389c887dbc56d152ef3d6139" /> </form> </div> <a id="replyForm"></a> <div data-role="replyArea" class="cTopicPostArea ipsBox ipsResponsive_pull ipsPadding cTopicPostArea_noSize ipsSpacer_top" > <div> <input type="hidden" name="csrfKey" value="7b3ec909389c887dbc56d152ef3d6139"> <div class='ipsType_center ipsPad cGuestTeaser'> <h2 class='ipsType_pageTitle'>Δημιουργήστε έναν λογαριασμό ή συνδεθείτε για να σχολιάσετε</h2> <p class='ipsType_light ipsType_normal ipsType_reset ipsSpacer_top ipsSpacer_half'>Πρέπει να είστε μέλος για να αφήσετε σχόλιο</p> <div class='ipsBox ipsPad ipsSpacer_top'> <div class='ipsGrid ipsGrid_collapsePhone'> <div class='ipsGrid_span6 cGuestTeaser_left'> <h2 class='ipsType_sectionHead'>Δημιουργήστε έναν λογαριασμό</h2> <p class='ipsType_normal ipsType_reset ipsType_light ipsSpacer_bottom'>Εγγραφείτε με νέο λογαριασμό στην κοινότητα μας. Είναι εύκολο!</p> <a href='https://www.taxheaven.gr/?autoOpenLoginModal=1&loginMod%20alTab=register' class='ipsButton ipsButton_primary ipsButton_small' target="_blank" rel="noopener"> Εγγραφείτε για έναν νέο λογαριασμό</a> </div> <div class='ipsGrid_span6 cGuestTeaser_right'> <h2 class='ipsType_sectionHead'>Σύνδεση</h2> <p class='ipsType_normal ipsType_reset ipsType_light ipsSpacer_bottom'>Έχετε ήδη λογαριασμό; Συνδεθείτε εδώ.</p> <a href='https://www.taxheaven.gr/acforum/login/?ref=aHR0cHM6Ly93d3cudGF4aGVhdmVuLmdyL2FjZm9ydW0vdG9waWMvOTc3NjMtJUNFJUJBJUNFJUIxJUNFJUI4JUNFJUIxJUNGJTgxJUNFJUI5JUNGJTgzJUNGJTg0JUNFJUFFJUNGJTgyLSVDRiU4MCVDRSVCQiVDRSVBRSVDRiU4MSVDRSVCNyVDRiU4Mi0lQ0UlQjElQ0YlODAlQ0UlQjElQ0YlODMlQ0YlODclQ0YlOEMlQ0UlQkIlQ0UlQjclQ0YlODMlQ0UlQjclQ0YlODItJUNFJUIyJUNFJUIxJUNGJTgxJUNFJUFEJUNFJUIxLSVDRSVBRS0lQ0UlQkMlQ0UlQjklQ0UlQkElQ0YlODQlQ0UlQUMvI3JlcGx5Rm9ybQ==' data-ipsDialog data-ipsDialog-size='medium' data-ipsDialog-remoteVerify="false" data-ipsDialog-title="Σύνδεση τώρα" class='ipsButton ipsButton_primary ipsButton_small'>Σύνδεση τώρα</a> </div> </div> </div> </div> </div> </div> <div class="ipsBox ipsPadding ipsResponsive_pull ipsResponsive_showPhone ipsMargin_top"> <div class="ipsShareLinks"> <a href='#elShareItem_867452096_menu' id='elShareItem_867452096' data-ipsMenu class='ipsShareButton ipsButton ipsButton_verySmall ipsButton_light '> <span><i class='fa fa-share-alt'></i></span>  Share </a> <div class='ipsPadding ipsMenu ipsMenu_normal ipsHide' id='elShareItem_867452096_menu' data-controller="core.front.core.sharelink"> <span data-ipsCopy data-ipsCopy-flashmessage> <a href="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/" class="ipsButton ipsButton_light ipsButton_small ipsButton_fullWidth" data-role="copyButton" data-clipboard-text="https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/" data-ipstooltip title='Copy Link to Clipboard'><i class="fa fa-clone"></i> https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/</a> </span> <ul class='ipsShareLinks ipsMargin_top:half'> <li> <a href="https://x.com/share?url=https%3A%2F%2Fwww.taxheaven.gr%2Facforum%2Ftopic%2F97763-%2525CE%2525BA%2525CE%2525B1%2525CE%2525B8%2525CE%2525B1%2525CF%252581%2525CE%2525B9%2525CF%252583%2525CF%252584%2525CE%2525AE%2525CF%252582-%2525CF%252580%2525CE%2525BB%2525CE%2525AE%2525CF%252581%2525CE%2525B7%2525CF%252582-%2525CE%2525B1%2525CF%252580%2525CE%2525B1%2525CF%252583%2525CF%252587%2525CF%25258C%2525CE%2525BB%2525CE%2525B7%2525CF%252583%2525CE%2525B7%2525CF%252582-%2525CE%2525B2%2525CE%2525B1%2525CF%252581%2525CE%2525AD%2525CE%2525B1-%2525CE%2525AE-%2525CE%2525BC%2525CE%2525B9%2525CE%2525BA%2525CF%252584%2525CE%2525AC%2F" class="cShareLink cShareLink_x" target="_blank" data-role="shareLink" title='Share on X' data-ipsTooltip rel='nofollow noopener'> <i class="fa fa-x"></i> </a></li> <li> <a href="https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fwww.taxheaven.gr%2Facforum%2Ftopic%2F97763-%25CE%25BA%25CE%25B1%25CE%25B8%25CE%25B1%25CF%2581%25CE%25B9%25CF%2583%25CF%2584%25CE%25AE%25CF%2582-%25CF%2580%25CE%25BB%25CE%25AE%25CF%2581%25CE%25B7%25CF%2582-%25CE%25B1%25CF%2580%25CE%25B1%25CF%2583%25CF%2587%25CF%258C%25CE%25BB%25CE%25B7%25CF%2583%25CE%25B7%25CF%2582-%25CE%25B2%25CE%25B1%25CF%2581%25CE%25AD%25CE%25B1-%25CE%25AE-%25CE%25BC%25CE%25B9%25CE%25BA%25CF%2584%25CE%25AC%2F" class="cShareLink cShareLink_facebook" target="_blank" data-role="shareLink" title='Κοινοποίηση στο facebook' data-ipsTooltip rel='noopener nofollow'> <i class="fa fa-facebook"></i> </a></li> <li> <a href="https://www.reddit.com/submit?url=https%3A%2F%2Fwww.taxheaven.gr%2Facforum%2Ftopic%2F97763-%25CE%25BA%25CE%25B1%25CE%25B8%25CE%25B1%25CF%2581%25CE%25B9%25CF%2583%25CF%2584%25CE%25AE%25CF%2582-%25CF%2580%25CE%25BB%25CE%25AE%25CF%2581%25CE%25B7%25CF%2582-%25CE%25B1%25CF%2580%25CE%25B1%25CF%2583%25CF%2587%25CF%258C%25CE%25BB%25CE%25B7%25CF%2583%25CE%25B7%25CF%2582-%25CE%25B2%25CE%25B1%25CF%2581%25CE%25AD%25CE%25B1-%25CE%25AE-%25CE%25BC%25CE%25B9%25CE%25BA%25CF%2584%25CE%25AC%2F&title=%CE%9A%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82+%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82+%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82+%2C+%CE%92%CE%B1%CF%81%CE%AD%CE%B1+%CE%AE+%CE%BC%CE%B9%CE%BA%CF%84%CE%AC+%3F" rel="nofollow noopener" class="cShareLink cShareLink_reddit" target="_blank" title='Share on Reddit' data-ipsTooltip> <i class="fa fa-reddit"></i> </a></li> <li> <a href="/cdn-cgi/l/email-protection#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" rel='nofollow' class='cShareLink cShareLink_email' title='Κοινοποίηση μέσω email' data-ipsTooltip> <i class="fa fa-envelope"></i> </a></li> <li> <a href="https://pinterest.com/pin/create/button/?url=https://www.taxheaven.gr/acforum/topic/97763-%25CE%25BA%25CE%25B1%25CE%25B8%25CE%25B1%25CF%2581%25CE%25B9%25CF%2583%25CF%2584%25CE%25AE%25CF%2582-%25CF%2580%25CE%25BB%25CE%25AE%25CF%2581%25CE%25B7%25CF%2582-%25CE%25B1%25CF%2580%25CE%25B1%25CF%2583%25CF%2587%25CF%258C%25CE%25BB%25CE%25B7%25CF%2583%25CE%25B7%25CF%2582-%25CE%25B2%25CE%25B1%25CF%2581%25CE%25AD%25CE%25B1-%25CE%25AE-%25CE%25BC%25CE%25B9%25CE%25BA%25CF%2584%25CE%25AC/&media=" class="cShareLink cShareLink_pinterest" rel="nofollow noopener" target="_blank" data-role="shareLink" title='Share on Pinterest' data-ipsTooltip> <i class="fa fa-pinterest"></i> </a></li> </ul> <hr class='ipsHr'> <button class='ipsHide ipsButton ipsButton_verySmall ipsButton_light ipsButton_fullWidth ipsMargin_top:half' data-controller='core.front.core.webshare' data-role='webShare' data-webShareTitle='Καθαριστής πλήρης απασχόλησης , Βαρέα ή μικτά ?' data-webShareText='Καθαριστής πλήρης απασχόλησης , Βαρέα ή μικτά ?' data-webShareUrl='https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/'>More sharing options...</button> </div> <div data-followApp='forums' data-followArea='topic' data-followID='97763' data-controller='core.front.core.followButton'> <a href='https://www.taxheaven.gr/acforum/login/' rel="nofollow" class="ipsFollow ipsPos_middle ipsButton ipsButton_light ipsButton_verySmall ipsButton_disabled" data-role="followButton" data-ipsTooltip title='Συνδέσου για να το ακολουθήσεις'> <span>Ακόλουθοι</span> <span class='ipsCommentCount'>0</span> </a> </div> </div> </div> </div> <div class="ipsPager ipsSpacer_top"> <div class="ipsPager_prev"> <a href="https://www.taxheaven.gr/acforum/forum/61-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%B1%CF%83%CF%86%CE%AC%CE%BB%CE%B9%CF%83%CE%B7%CF%82-%CE%B9%CE%BA%CE%B1/" title="Προς το Θέματα Ασφάλισης ΙΚΑ" rel="parent"> <span class="ipsPager_type">Προς την λίστα ερωτήσεων</span> </a> </div> </div> <div class='cWidgetContainer ' data-role='widgetReceiver' data-orientation='horizontal' data-widgetArea='footer'> <ul class='ipsList_reset'> <li class='ipsWidget ipsWidget_horizontal ipsBox ' data-blockID='app_core_activeUsers_mh1v8enqs' data-blockConfig="true" data-blockTitle="Πλοηγούταν πρόσφατα" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <div data-controller='core.front.core.onlineUsersWidget'> <h3 class='ipsType_reset ipsWidget_title'> Πλοηγούταν πρόσφατα   <span class='ipsType_light ipsType_unbold ipsType_medium' data-memberCount="0">0 μέλη</span> </h3> <div class='ipsWidget_inner ipsPad'> <ul class='ipsList_inline ipsList_csv ipsList_noSpacing ipsType_normal'> <li class='ipsType_reset ipsType_medium ipsType_light' data-noneOnline>Δεν υπάρχουν εγγεγραμμένοι χρήστες που να βλέπουν αυτή τη σελίδα.</li> </ul> </div> </div></li> </ul> </div> </div> <div id='ipsLayout_sidebar' class='ipsLayout_sidebarright ' data-controller='core.front.widgets.sidebar'> <div class='cWidgetContainer ' data-role='widgetReceiver' data-orientation='vertical' data-widgetArea='sidebar'> <ul class='ipsList_reset'> <li class='ipsWidget ipsWidget_vertical ipsBox ' data-blockID='app_core_whosOnline_02gytx5vi' data-blockConfig="true" data-blockTitle="Ποιος είναι συνδεδεμένος" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <div data-controller='core.front.core.onlineUsersWidget'> <h3 class='ipsType_reset ipsWidget_title'> <span class='ipsFlex ipsFlex-jc:between ipsFlex-fw:wrap ipsFlex-ai:center'> <span> Ποιος είναι συνδεδεμένος </span> <span class='ipsType_medium ipsType_light ipsType_unbold ipsType_blendLinks'><a href='https://www.taxheaven.gr/acforum/online/'>(Προβολή πλήρους λίστας)</a></span> </span> </h3> <div class='ipsWidget_inner ipsPadding'> <ul class='ipsList_inline ipsList_csv ipsList_noSpacing ipsType_normal'> <li class='ipsType_reset ipsType_medium ipsType_light' data-noneOnline>Δεν υπάρχουν εγκεκριμένοι χρήστες σε σύνδεση</li> </ul> </div> </div></li> <li class='ipsWidget ipsWidget_vertical ipsBox ' data-blockID='app_downloads_fileFeed_3pl04139e' data-blockConfig="true" data-blockTitle="Files Feed" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <h3 class='ipsType_reset ipsWidget_title'>Files</h3> <div class='ipsWidget_inner'> <ul class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_11/-Top.thumb.jpg.d7b439f04d466c1feaa787f7e6c9d2bd.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_11/-Top.thumb.jpg.d7b439f04d466c1feaa787f7e6c9d2bd.jpg' alt='Περισσότερες πληροφορίες για "ΨΗΦΙΑΚΟ ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1720-%CF%88%CE%B7%CF%86%CE%B9%CE%B1%CE%BA%CE%BF-%CE%B4%CE%B5%CE%BB%CF%84%CE%B9%CE%BF-%CE%B1%CF%80%CE%BF%CF%83%CF%84%CE%BF%CE%BB%CE%B7%CF%83/" title='View the file ΨΗΦΙΑΚΟ ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ' class='ipsDataItem_title'>ΨΗΦΙΑΚΟ ΔΕΛΤΙΟ ΑΠΟΣΤΟΛΗΣ</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από επισκέπτη Βαγγέλης Θεοδωρούδης,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 28</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_08/apotelesmata.thumb.jpg.a824fe0b624eb1e57ea1ce4fd8314c04.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_08/apotelesmata.thumb.jpg.a824fe0b624eb1e57ea1ce4fd8314c04.jpg' alt='Περισσότερες πληροφορίες για "Εργασίες με Λογιστική της EpsilonNet"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1719-%CE%B5%CF%81%CE%B3%CE%B1%CF%83%CE%AF%CE%B5%CF%82-%CE%BC%CE%B5-%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AE-%CF%84%CE%B7%CF%82-epsilonnet/" title='View the file Εργασίες με Λογιστική της EpsilonNet' class='ipsDataItem_title'>Εργασίες με Λογιστική της EpsilonNet</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/64863-optwin/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/64863-optwin/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F76977-e9-%2525CE%2525BF%2525CE%2525B9%2525CE%2525BA%2525CE%2525B5%2525CF%252584%2525CE%2525BF%2525CF%252585%2525CF%252582-2006-a3%252F' title="Προς το προφίλ του OptWin" class="ipsType_break">OptWin</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 276</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_04/ekt_ergasies.thumb.jpg.35c69db446f8d426c1f620c9d95b744c.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_04/ekt_ergasies.thumb.jpg.35c69db446f8d426c1f620c9d95b744c.jpg' alt='Περισσότερες πληροφορίες για "MyAccountantCRM"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1712-myaccountantcrm/" title='View the file MyAccountantCRM' class='ipsDataItem_title'>MyAccountantCRM</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/64863-optwin/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/64863-optwin/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F76977-e9-%2525CE%2525BF%2525CE%2525B9%2525CE%2525BA%2525CE%2525B5%2525CF%252584%2525CE%2525BF%2525CF%252585%2525CF%252582-2006-a3%252F' title="Προς το προφίλ του OptWin" class="ipsType_break">OptWin</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 883</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1717-%CE%BB%CE%B9%CE%B1%CE%BD%CE%B9%CE%BA%CE%B5%CF%83-%CF%80%CF%89%CE%BB%CE%B7%CF%83%CE%B5%CE%B9%CF%83-%CE%BA%CF%84%CE%B7%CE%BD%CE%B9%CE%B1%CF%84%CF%81%CE%BF%CF%85/" title='View the file ΛΙΑΝΙΚΕΣ ΠΩΛΗΣΕΙΣ ΚΤΗΝΙΑΤΡΟΥ.' class='ipsDataItem_title'>ΛΙΑΝΙΚΕΣ ΠΩΛΗΣΕΙΣ ΚΤΗΝΙΑΤΡΟΥ.</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/62962-rodineos/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/62962-rodineos/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F76977-e9-%2525CE%2525BF%2525CE%2525B9%2525CE%2525BA%2525CE%2525B5%2525CF%252584%2525CE%2525BF%2525CF%252585%2525CF%252582-2006-a3%252F' title="Προς το προφίλ του rodineos" class="ipsType_break">rodineos</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 25</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_04/ergasies.thumb.jpg.3c1c24e8db46416f92a66c94cfcf8b48.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2024_04/ergasies.thumb.jpg.3c1c24e8db46416f92a66c94cfcf8b48.jpg' alt='Περισσότερες πληροφορίες για "MyAccountantCRM"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1557-myaccountantcrm/" title='View the file MyAccountantCRM' class='ipsDataItem_title'>MyAccountantCRM</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/64863-optwin/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/64863-optwin/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F76977-e9-%2525CE%2525BF%2525CE%2525B9%2525CE%2525BA%2525CE%2525B5%2525CF%252584%2525CE%2525BF%2525CF%252585%2525CF%252582-2006-a3%252F' title="Προς το προφίλ του OptWin" class="ipsType_break">OptWin</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 2.762</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> </ul> </div></li> <li class='ipsWidget ipsWidget_vertical ipsBox ' data-blockID='app_downloads_topDownloads_g48j03ok9' data-blockConfig="true" data-blockTitle="Διασημότερα αρχεία" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <h3 class='ipsType_reset ipsWidget_title'>Διασημότερα αρχεία</h3> <div class='ipsTabs ipsTabs_small ipsTabs_stretch ipsClearfix' id='elDownloadsTopDownloads' data-ipsTabBar data-ipsTabBar-contentArea='#elDownloadsTopDownloads_content'> <a href='#elDownloadsTopDownloads' data-action='expandTabs'><i class='fa fa-caret-down'></i></a> <ul role="tablist"> <li> <a href='#ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsWeek_panel' id='elDownloads_topDownloadsWeek' class='ipsTabs_item ipsTabs_activeItem ipsType_center' role="tab" aria-selected='true'>Week</a> </li> <li> <a href='#ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsMonth_panel' id='elDownloads_topDownloadsMonth' class='ipsTabs_item ipsType_center' role="tab" aria-selected='false'>Month</a> </li> <li> <a href='#ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsYear_panel' id='elDownloads_topDownloadsYear' class='ipsTabs_item ipsType_center' role="tab" aria-selected='false'>Year</a> </li> <li> <a href='#ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsAll_panel' id='elDownloads_topDownloadsAll' class='ipsTabs_item ipsType_center' role="tab" aria-selected='false'>All</a> </li> </ul> </div> <section id='elDownloadsTopDownloads_content' class='ipsWidget_inner'> <div id="ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsWeek_panel" class='ipsTabs_panel ipsPad_half'> <ol class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/282-%CF%85%CF%80%CE%B5%CF%85%CE%B8%CF%85%CE%BD%CE%B7-%CE%B4%CE%B7%CE%BB%CF%89%CF%83%CE%B7-%CF%83%CE%B5-%CE%BC%CE%BF%CF%81%CF%86%CE%B7-word/" title='View the file ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD' class='ipsDataItem_title'>ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 264</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/102-%CF%83%CF%85%CE%BC%CF%86%CF%89%CE%BD%CE%B7%CF%84%CE%B9%CE%BA%CF%8C-%CE%B5%CF%81%CE%B3%CE%BF%CE%BB%CE%B1%CE%B2%CE%AF%CE%B1%CF%82/" title='View the file Συμφωνητικό Εργολαβίας' class='ipsDataItem_title'>Συμφωνητικό Εργολαβίας</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 48</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1480-%CF%84%CE%B1%CF%87%CF%85%CE%B4%CF%81%CE%BF%CE%BC%CE%B9%CE%BA%CE%BF%CE%B9-%CE%BA%CF%89%CE%B4%CE%B9%CE%BA%CE%B5%CF%83-%CE%B5%CE%BB%CE%BB%CE%B1%CE%B4%CE%BF%CF%83/" title='View the file ΤΑΧΥΔΡΟΜΙΚΟΙ ΚΩΔΙΚΕΣ ΕΛΛΑΔΟΣ' class='ipsDataItem_title'>ΤΑΧΥΔΡΟΜΙΚΟΙ ΚΩΔΙΚΕΣ ΕΛΛΑΔΟΣ</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του LAZARTOPSA" class="ipsType_break">LAZARTOPSA</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 37</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1618-%CF%85%CF%80%CE%BF%CE%B4%CE%B5%CE%AF%CE%B3%CE%BC%CE%B1%CF%84%CE%B1-%CF%80%CF%81%CE%B1%CE%BA%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CE%BC%CE%BF%CE%BD%CE%BF%CF%80%CF%81%CF%8C%CF%83%CF%89%CF%80%CE%B7%CF%82-%CE%B9%CE%BA%CE%B5/" title='View the file Υποδείγματα Πρακτικών Μονοπρόσωπης Ι.Κ.Ε.' class='ipsDataItem_title'>Υποδείγματα Πρακτικών Μονοπρόσωπης Ι.Κ.Ε.</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του LAZARTOPSA" class="ipsType_break">LAZARTOPSA</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 36</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1621-%CE%BA%CE%BB%CE%B9%CF%83%CE%BF%CE%BB%CE%BC%CE%B5-%CE%B5%CE%BB%CF%80-%CF%80%CE%B1%CF%81%CE%B1%CE%B4%CE%BA%CE%BF%CF%81%CE%BF%CE%BC%CE%B7%CE%BB%CE%B1-excel/" title='View the file ΚΛ.ΙΣΟΛ.ΜΕ ΕΛΠ ΠΑΡΑΔ.ΚΟΡΟΜΗΛΑ EXCEL' class='ipsDataItem_title'>ΚΛ.ΙΣΟΛ.ΜΕ ΕΛΠ ΠΑΡΑΔ.ΚΟΡΟΜΗΛΑ EXCEL</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/15081-galinos/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/15081-galinos/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του galinos" class="ipsType_break">galinos</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 36</span>   </span> </div> </li> </ol> </div> <div id="ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsMonth_panel" class='ipsTabs_panel ipsPad_half'> <ol class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/282-%CF%85%CF%80%CE%B5%CF%85%CE%B8%CF%85%CE%BD%CE%B7-%CE%B4%CE%B7%CE%BB%CF%89%CF%83%CE%B7-%CF%83%CE%B5-%CE%BC%CE%BF%CF%81%CF%86%CE%B7-word/" title='View the file ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD' class='ipsDataItem_title'>ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 661</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1618-%CF%85%CF%80%CE%BF%CE%B4%CE%B5%CE%AF%CE%B3%CE%BC%CE%B1%CF%84%CE%B1-%CF%80%CF%81%CE%B1%CE%BA%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CE%BC%CE%BF%CE%BD%CE%BF%CF%80%CF%81%CF%8C%CF%83%CF%89%CF%80%CE%B7%CF%82-%CE%B9%CE%BA%CE%B5/" title='View the file Υποδείγματα Πρακτικών Μονοπρόσωπης Ι.Κ.Ε.' class='ipsDataItem_title'>Υποδείγματα Πρακτικών Μονοπρόσωπης Ι.Κ.Ε.</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του LAZARTOPSA" class="ipsType_break">LAZARTOPSA</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 208</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/102-%CF%83%CF%85%CE%BC%CF%86%CF%89%CE%BD%CE%B7%CF%84%CE%B9%CE%BA%CF%8C-%CE%B5%CF%81%CE%B3%CE%BF%CE%BB%CE%B1%CE%B2%CE%AF%CE%B1%CF%82/" title='View the file Συμφωνητικό Εργολαβίας' class='ipsDataItem_title'>Συμφωνητικό Εργολαβίας</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 183</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/522-%CE%B2%CE%B5%CE%B2%CE%B1%CE%B9%CF%89%CF%83%CE%B7-%CE%B5%CF%81%CE%B3%CE%BF%CE%B4%CE%BF%CF%84%CE%B7-%CF%83%CE%B5-%CE%BC%CE%BF%CF%81%CF%86%CE%AE-excel/" title='View the file ΒΕΒΑΙΩΣΗ ΕΡΓΟΔΟΤΗ σε μορφή excel' class='ipsDataItem_title'>ΒΕΒΑΙΩΣΗ ΕΡΓΟΔΟΤΗ σε μορφή excel</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 131</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1621-%CE%BA%CE%BB%CE%B9%CF%83%CE%BF%CE%BB%CE%BC%CE%B5-%CE%B5%CE%BB%CF%80-%CF%80%CE%B1%CF%81%CE%B1%CE%B4%CE%BA%CE%BF%CF%81%CE%BF%CE%BC%CE%B7%CE%BB%CE%B1-excel/" title='View the file ΚΛ.ΙΣΟΛ.ΜΕ ΕΛΠ ΠΑΡΑΔ.ΚΟΡΟΜΗΛΑ EXCEL' class='ipsDataItem_title'>ΚΛ.ΙΣΟΛ.ΜΕ ΕΛΠ ΠΑΡΑΔ.ΚΟΡΟΜΗΛΑ EXCEL</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/15081-galinos/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/15081-galinos/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του galinos" class="ipsType_break">galinos</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 121</span>   </span> </div> </li> </ol> </div> <div id="ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsYear_panel" class='ipsTabs_panel ipsPad_half'> <ol class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/282-%CF%85%CF%80%CE%B5%CF%85%CE%B8%CF%85%CE%BD%CE%B7-%CE%B4%CE%B7%CE%BB%CF%89%CF%83%CE%B7-%CF%83%CE%B5-%CE%BC%CE%BF%CF%81%CF%86%CE%B7-word/" title='View the file ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD' class='ipsDataItem_title'>ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 5.445</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/102-%CF%83%CF%85%CE%BC%CF%86%CF%89%CE%BD%CE%B7%CF%84%CE%B9%CE%BA%CF%8C-%CE%B5%CF%81%CE%B3%CE%BF%CE%BB%CE%B1%CE%B2%CE%AF%CE%B1%CF%82/" title='View the file Συμφωνητικό Εργολαβίας' class='ipsDataItem_title'>Συμφωνητικό Εργολαβίας</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 1.711</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2016_06/fpa_2016.thumb.jpg.edd64a7dcfde0853bf5cd647c9839513.jpg" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_2016_06/fpa_2016.thumb.jpg.edd64a7dcfde0853bf5cd647c9839513.jpg' alt='Περισσότερες πληροφορίες για "Δήλωση ΦΠΑ (έντυπο 050 , Φ2 TAXIS) 2016 σε EXCEL"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1614-%CE%B4%CE%AE%CE%BB%CF%89%CF%83%CE%B7-%CF%86%CF%80%CE%B1-%CE%AD%CE%BD%CF%84%CF%85%CF%80%CE%BF-050-%CF%862-taxis-2016-%CF%83%CE%B5-excel/" title='View the file Δήλωση ΦΠΑ (έντυπο 050 , Φ2 TAXIS) 2016 σε EXCEL' class='ipsDataItem_title'>Δήλωση ΦΠΑ (έντυπο 050 , Φ2 TAXIS) 2016 σε EXCEL</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/3963-%CE%B3%CE%B9%CF%8E%CF%81%CE%B3%CE%BF%CF%82/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/3963-%CE%B3%CE%B9%CF%8E%CF%81%CE%B3%CE%BF%CF%82/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του Γιώργος" class="ipsType_break">Γιώργος</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 1.698</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1618-%CF%85%CF%80%CE%BF%CE%B4%CE%B5%CE%AF%CE%B3%CE%BC%CE%B1%CF%84%CE%B1-%CF%80%CF%81%CE%B1%CE%BA%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CE%BC%CE%BF%CE%BD%CE%BF%CF%80%CF%81%CF%8C%CF%83%CF%89%CF%80%CE%B7%CF%82-%CE%B9%CE%BA%CE%B5/" title='View the file Υποδείγματα Πρακτικών Μονοπρόσωπης Ι.Κ.Ε.' class='ipsDataItem_title'>Υποδείγματα Πρακτικών Μονοπρόσωπης Ι.Κ.Ε.</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/28333-lazartopsa/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του LAZARTOPSA" class="ipsType_break">LAZARTOPSA</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 1.371</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1540-%CE%B1%CE%B9%CF%84%CE%B7%CF%83%CE%B7-%CE%B1%CF%80%CE%B1%CE%BB%CE%BB%CE%B1%CE%B3%CE%B7%CF%83-%CF%86%CF%80%CE%B1-%CF%802869-1987/" title='View the file ΑΙΤΗΣΗ ΑΠΑΛΛΑΓΗΣ ΦΠΑ Π.2869 1987' class='ipsDataItem_title'>ΑΙΤΗΣΗ ΑΠΑΛΛΑΓΗΣ ΦΠΑ Π.2869 1987</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/22154-panagiotisk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/22154-panagiotisk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του panagiotisk" class="ipsType_break">panagiotisk</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 1.369</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> </ol> </div> <div id="ipsTabs_elDownloadsTopDownloads_elDownloads_topDownloadsAll_panel" class='ipsTabs_panel ipsPad_half'> <ol class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/282-%CF%85%CF%80%CE%B5%CF%85%CE%B8%CF%85%CE%BD%CE%B7-%CE%B4%CE%B7%CE%BB%CF%89%CF%83%CE%B7-%CF%83%CE%B5-%CE%BC%CE%BF%CF%81%CF%86%CE%B7-word/" title='View the file ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD' class='ipsDataItem_title'>ΥΠΕΥΘΥΝΗ ΔΗΛΩΣΗ ΣΕ ΜΟΡΦΗ WORD</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/2-gus/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/2-gus/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του gus" class="ipsType_break">gus</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 273.422</span>   <span title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 1</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1378-%CF%85%CF%80%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CE%BC%CE%BF%CF%83-%CE%B1%CF%80%CE%BF%CE%B6%CE%B7%CE%BC%CE%B9%CF%89%CF%83%CE%B7%CF%83-%CE%B1%CF%80%CE%BF%CE%BB%CF%85%CF%83%CE%B7%CF%83_%CE%BD4093_2012/" title='View the file ΥΠΟΛΟΓΙΣΜΟΣ ΑΠΟΖΗΜΙΩΣΗΣ ΑΠΟΛΥΣΗΣ_Ν.4093_2012' class='ipsDataItem_title'>ΥΠΟΛΟΓΙΣΜΟΣ ΑΠΟΖΗΜΙΩΣΗΣ ΑΠΟΛΥΣΗΣ_Ν.4093_2012</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/5574-chriskar70/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/5574-chriskar70/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του chriskar70" class="ipsType_break">chriskar70</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 92.637</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1367-%CF%85%CF%80%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CE%BC%CE%BF%CF%83-%CF%86%CE%BF%CF%81%CE%BF%CF%85-%CE%B5%CE%B9%CF%83%CE%BF%CE%B4%CE%B7%CE%BC%CE%B1%CF%84%CE%BF%CF%83-%CE%BF%CE%B9%CE%BA%CE%B5%CF%84%CE%BF%CF%85%CF%83-2014/" title='View the file ΥΠΟΛΟΓΙΣΜΟΣ .ΦΟΡΟΥ ΕΙΣΟΔΗΜΑΤΟΣ ΟΙΚ.ΕΤΟΥΣ 2014' class='ipsDataItem_title'>ΥΠΟΛΟΓΙΣΜΟΣ .ΦΟΡΟΥ ΕΙΣΟΔΗΜΑΤΟΣ ΟΙΚ.ΕΤΟΥΣ 2014</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/33879-thanosbruno/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/33879-thanosbruno/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του thanosbruno" class="ipsType_break">thanosbruno</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 82.695</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span style='background-image: url( "https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_02_2012/thumb-8e832a87ed55e08818bc76dbc1915e89-e1_2012.gif" )' class=' ipsThumb ipsThumb_tiny ipsThumb_bg'> <img src='https://www.taxheaven.gr/acforum/uploads/screenshots/monthly_02_2012/thumb-8e832a87ed55e08818bc76dbc1915e89-e1_2012.gif' alt='Περισσότερες πληροφορίες για "Δήλωση Φορολογίας Εισοδήματος Οικον. Έτος 2012 (Έντυπο Ε1)"' loading="lazy"> </span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/1297-%CE%B4%CE%AE%CE%BB%CF%89%CF%83%CE%B7-%CF%86%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%AF%CE%B1%CF%82-%CE%B5%CE%B9%CF%83%CE%BF%CE%B4%CE%AE%CE%BC%CE%B1%CF%84%CE%BF%CF%82-%CE%BF%CE%B9%CE%BA%CE%BF%CE%BD-%CE%AD%CF%84%CE%BF%CF%82-2012-%CE%AD%CE%BD%CF%84%CF%85%CF%80%CE%BF-%CE%B51/" title='View the file Δήλωση Φορολογίας Εισοδήματος Οικον. Έτος 2012 (Έντυπο Ε1)' class='ipsDataItem_title'>Δήλωση Φορολογίας Εισοδήματος Οικον. Έτος 2012 (Έντυπο Ε1)</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/18710-vaghelis/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/18710-vaghelis/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του vaghelis" class="ipsType_break">vaghelis</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 68.478</span>   </span> </div> </li> <li class='ipsDataItem ipsCarousel_item ' > <div class='ipsDataItem_icon ipsPos_top'> <span class=' ipsNoThumb ipsThumb ipsThumb_tiny'></span> </div> <div class='ipsDataItem_main'> <div class='ipsType_break ipsContained'><a href="https://www.taxheaven.gr/acforum/files/file/578-%CE%B5%CE%BD%CF%84%CF%85%CF%80%CE%BF-%CE%B1%CE%B9%CF%84%CE%B7%CF%83%CE%B7%CF%83-%CF%86%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CE%BA%CE%B7%CF%83-%CE%B5%CE%BD%CE%B7%CE%BC%CE%B5%CF%81%CE%BF%CF%84%CE%B7%CF%84%CE%B1%CF%83-%CE%B19/" title='View the file ΕΝΤΥΠΟ ΑΙΤΗΣΗΣ ΦΟΡΟΛΟΓΙΚΗΣ ΕΝΗΜΕΡΟΤΗΤΑΣ (Α9)' class='ipsDataItem_title'>ΕΝΤΥΠΟ ΑΙΤΗΣΗΣ ΦΟΡΟΛΟΓΙΚΗΣ ΕΝΗΜΕΡΟΤΗΤΑΣ (Α9)</a></div> <span class='ipsType_light ipsType_blendLinks ipsType_break'>Από <a href='https://www.taxheaven.gr/acforum/profile/1345-annalog/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/1345-annalog/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F90059-%2525CE%2525B4%2525CE%2525B9%2525CE%2525B1%2525CE%2525BA%2525CE%2525BF%2525CF%252580%2525CE%2525AE-6%2525CE%2525BC%2525CE%2525B7%2525CE%2525BD%2525CE%2525B7%2525CF%252582-%2525CE%2525AC%2525CE%2525B4%2525CE%2525B5%2525CE%2525B9%2525CE%2525B1%2525CF%252582-%2525CE%2525BC%2525CE%2525B7%2525CF%252584%2525CF%252581%2525CF%25258C%2525CF%252584%2525CE%2525B7%2525CF%252584%2525CE%2525B1%2525CF%252582%252F' title="Προς το προφίλ του annalog" class="ipsType_break">annalog</a>,</span><br> <span class='ipsType_medium ipsType_reset ipsType_noBreak'> <span title='Downloads' data-ipsTooltip><i class='fa fa-arrow-circle-down'></i> 67.114</span>   <span class='ipsType_light' title='Σχόλια' data-ipsTooltip><i class='fa fa-comment'></i> 0</span> </span> </div> </li> </ol> </div> </section> </li> <li class='ipsWidget ipsWidget_vertical ipsBox ipsResponsive_block' data-blockID='app_blog_entryFeed_sw6ftdfgj' data-blockConfig="true" data-blockTitle="Blog Entry Feed" data-blockErrorMessage="Το block δεν μπορεί να εμφανιστεί. Αυτό μπορεί να συμβαίνει γιατί πιθανόν να χρειάζεται ρυθμίσεις, είναι αδύνατο να εμφανιστεί σε αυτήν την σελίδα ή θα φανεί όταν ξαναφορτώσετε την σελίδα." data-controller='core.front.widgets.block'> <h3 class='ipsType_reset ipsWidget_title'>Blog Entries</h3> <div class='ipsWidget_inner'> <ul class='ipsDataList ipsDataList_reducedSpacing'> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/1323-g-mel/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/1323-g-mel/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του G-MEL"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-1323.jpg' alt='G-MEL' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/842-%CE%B5%CE%B9%CF%83%CE%BF%CE%B4%CE%B7%CE%BC%CE%B1-%CE%B1%CF%80%CE%BF-%CE%BC%CE%B9%CF%83%CE%B8%CF%85%CF%80%CE%B7%CF%81%CE%B5%CF%83%CE%B9%CE%B5%CF%83-%CF%83%CE%B5-%CE%B1%CE%B3%CE%B3%CE%BB%CE%B9%CE%B1/" title='View the entry ' class='ipsDataItem_title'>ΕΙΣΟΔΗΜΑ ΑΠΟ ΜΙΣΘ.ΥΠΗΡΕΣΙΕΣ ΣΕ ΑΓΓΛΙΑ</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/1323-g-mel/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/1323-g-mel/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F98717-%2525CE%2525B9%2525CF%252583%2525CE%2525BF%2525CE%2525B6%2525CF%252585%2525CE%2525B3%2525CE%2525AF%2525CE%2525BF-%2525CF%252580%2525CE%2525B5%2525CE%2525BB%2525CE%2525B1%2525CF%252584%2525CF%25258E%2525CE%2525BD-%2525CF%252580%2525CF%252581%2525CE%2525BF%2525CE%2525BC%2525CE%2525B7%2525CE%2525B8%2525CE%2525B5%2525CF%252585%2525CF%252584%2525CF%25258E%2525CE%2525BD%252F' title="Προς το προφίλ του G-MEL" class="ipsType_break">G-MEL</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/59-georgia36963696s-blog/' class='ipsType_blendLinks'>GEORGIA36963696's Blog</a></div> <div class='ipsMargin_top:half'> <span class='ipsType_light'>0 comments</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/823-%CE%B7-%CE%B1%CF%80%CE%BF%CF%84%CF%85%CF%87%CE%AF%CE%B1-%CF%84%CF%89%CE%BD-%CE%B5%CF%80%CE%B1%CE%B3%CE%B3%CE%B5%CE%BB%CE%BC%CE%B1%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CF%83%CF%89%CE%BC%CE%B1%CF%84%CE%B5%CE%AF%CF%89%CE%BD-%CE%BF%CF%86%CE%B5%CE%AF%CE%BB%CE%B5%CF%84%CE%B1%CE%B9-%CF%83%CE%B5-%CE%BC%CE%AF%CE%B1-%CE%BA%CE%B1%CE%B9-%CE%BC%CF%8C%CE%BD%CE%BF%CE%BD-%CE%BB%CE%B1%CE%BD%CE%B8%CE%B1%CF%83%CE%BC%CE%AD%CE%BD%CE%B7-%CE%B8%CE%B5%CF%8E%CF%81%CE%B7%CF%83%CE%B7/" title='View the entry ' class='ipsDataItem_title'>Η αποτυχία των Επαγγελματικών Σωματείων οφείλεται σε μία και μόνον λανθασμένη θεώρηση...</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F98717-%2525CE%2525B9%2525CF%252583%2525CE%2525BF%2525CE%2525B6%2525CF%252585%2525CE%2525B3%2525CE%2525AF%2525CE%2525BF-%2525CF%252580%2525CE%2525B5%2525CE%2525BB%2525CE%2525B1%2525CF%252584%2525CF%25258E%2525CE%2525BD-%2525CF%252580%2525CF%252581%2525CE%2525BF%2525CE%2525BC%2525CE%2525B7%2525CE%2525B8%2525CE%2525B5%2525CF%252585%2525CF%252584%2525CF%25258E%2525CE%2525BD%252F' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span >1 comment</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/31713-haryk/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του HARYK"> <img src='https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-31713.jpg' alt='HARYK' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/807-%CE%BF%CE%B9-%CE%BA%CE%B1%CF%81%CE%B1%CE%BC%CE%AD%CE%BB%CE%B5%CF%82-%CF%84%CE%B7%CF%82-%CE%B6%CF%89%CE%AE%CF%82-%CE%BC%CE%B1%CF%82/" title='View the entry ' class='ipsDataItem_title'>Οι καραμέλες της ζωής μας...</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/31713-haryk/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/31713-haryk/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F98717-%2525CE%2525B9%2525CF%252583%2525CE%2525BF%2525CE%2525B6%2525CF%252585%2525CE%2525B3%2525CE%2525AF%2525CE%2525BF-%2525CF%252580%2525CE%2525B5%2525CE%2525BB%2525CE%2525B1%2525CF%252584%2525CF%25258E%2525CE%2525BD-%2525CF%252580%2525CF%252581%2525CE%2525BF%2525CE%2525BC%2525CE%2525B7%2525CE%2525B8%2525CE%2525B5%2525CF%252585%2525CF%252584%2525CF%25258E%2525CE%2525BD%252F' title="Προς το προφίλ του HARYK" class="ipsType_break">HARYK</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/191-haryks-blog/' class='ipsType_blendLinks'>HARYK's Blog</a></div> <div class='ipsMargin_top:half'> <span >2 comments</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/822-%CE%B5%CE%AF%CE%BD%CE%B1%CE%B9-%CF%83%CE%AF%CE%B3%CE%BF%CF%85%CF%81%CE%BF%CE%B9-%CE%B3%CE%B9%E2%80%99-%CE%B1%CF%85%CF%84%CF%8C-%CF%80%CE%BF%CF%85-%CE%BA%CE%AC%CE%BD%CE%BF%CF%85%CE%BD/" title='View the entry ' class='ipsDataItem_title'>Είναι σίγουροι γι’ αυτό που κάνουν;</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F98717-%2525CE%2525B9%2525CF%252583%2525CE%2525BF%2525CE%2525B6%2525CF%252585%2525CE%2525B3%2525CE%2525AF%2525CE%2525BF-%2525CF%252580%2525CE%2525B5%2525CE%2525BB%2525CE%2525B1%2525CF%252584%2525CF%25258E%2525CE%2525BD-%2525CF%252580%2525CF%252581%2525CE%2525BF%2525CE%2525BC%2525CE%2525B7%2525CE%2525B8%2525CE%2525B5%2525CF%252585%2525CF%252584%2525CF%25258E%2525CE%2525BD%252F' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span class='ipsType_light'>0 comments</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/818-%CE%AC%CF%81%CE%B8%CF%81%CE%BF-%CF%85%CF%80-%CE%B1%CF%81-252-%CE%AD%CE%BD%CE%B1-%CE%BC%CE%B5%CE%B3%CE%AC%CE%BB%CE%BF-%CF%83%CF%86%CE%AC%CE%BB%CE%BC%CE%B1-%CF%83%CF%84%CE%B7%CE%BD-%CE%B2%CE%AC%CF%83%CE%B7-%CF%85%CF%80%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CE%BC%CE%BF%CF%8D-%CF%84%CF%89%CE%BD-%CE%B1%CF%83%CF%86%CE%B1%CE%BB%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CE%B5%CE%B9%CF%83%CF%86%CE%BF%CF%81%CF%8E%CE%BD-%CF%84%CE%BF%CF%85-%CF%85%CF%80%CF%8C-%CF%88%CE%AE%CF%86%CE%B9%CF%83%CE%B7-%CE%BD%CE%BF%CE%BC%CE%BF%CF%83%CF%87%CE%B5%CE%B4%CE%AF%CE%BF%CF%85/" title='View the entry ' class='ipsDataItem_title'>Άρθρο Υπ' Αρ. 252: Ένα μεγάλο σφάλμα στην βάση υπολογισμού των Ασφαλιστικών Εισφορών του υπό ψήφιση Νομοσχεδίου.</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F98717-%2525CE%2525B9%2525CF%252583%2525CE%2525BF%2525CE%2525B6%2525CF%252585%2525CE%2525B3%2525CE%2525AF%2525CE%2525BF-%2525CF%252580%2525CE%2525B5%2525CE%2525BB%2525CE%2525B1%2525CF%252584%2525CF%25258E%2525CE%2525BD-%2525CF%252580%2525CF%252581%2525CE%2525BF%2525CE%2525BC%2525CE%2525B7%2525CE%2525B8%2525CE%2525B5%2525CF%252585%2525CF%252584%2525CF%25258E%2525CE%2525BD%252F' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span >1 comment</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/814-%CE%AC%CF%81%CE%B8%CF%81%CE%BF-%CF%85%CF%80-%CE%B1%CF%81248-%CE%BF%CE%B9-%CE%BA%CE%B1%CF%84%CE%B1%CF%83%CF%87%CE%AD%CF%83%CE%B5%CE%B9%CF%82-%CF%84%CF%89%CE%BD-%CE%B1%CE%B3%CF%81%CE%BF%CF%84%CE%B9%CE%BA%CF%8E%CE%BD-%CE%B5%CF%80%CE%B9%CE%B4%CE%BF%CF%84%CE%AE%CF%83%CE%B5%CF%89%CE%BD/" title='View the entry ' class='ipsDataItem_title'>Άρθρο υπ' αρ.248: Οι κατασχέσεις των Αγροτικών Επιδοτήσεων.</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F98717-%2525CE%2525B9%2525CF%252583%2525CE%2525BF%2525CE%2525B6%2525CF%252585%2525CE%2525B3%2525CE%2525AF%2525CE%2525BF-%2525CF%252580%2525CE%2525B5%2525CE%2525BB%2525CE%2525B1%2525CF%252584%2525CF%25258E%2525CE%2525BD-%2525CF%252580%2525CF%252581%2525CE%2525BF%2525CE%2525BC%2525CE%2525B7%2525CE%2525B8%2525CE%2525B5%2525CF%252585%2525CF%252584%2525CF%25258E%2525CE%2525BD%252F' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span class='ipsType_light'>0 comments</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/815-%CE%B7-%CE%BA%CE%B1%CE%B8%CE%BF%CE%B4%CE%AE%CE%B3%CE%B7%CF%83%CE%B7-%CF%80%CF%81%CE%BF%CF%82-%CF%84%CE%B1-%CE%BA%CF%8C%CE%BA%CE%BA%CE%B9%CE%BD%CE%B1-%CE%B4%CE%AC%CE%BD%CE%B5%CE%B9%CE%B1-%CE%BA%CE%B1%CE%B9-%CF%84%CE%BF-%CF%80%CF%81%CE%B1%CE%B3%CE%BC%CE%B1%CF%84%CE%B9%CE%BA%CF%8C-%CF%84%CE%BF%CF%85%CF%82-%CF%87%CF%81%CF%8E%CE%BC%CE%B1-%CF%84%CE%BF-%CE%BC%CE%B1%CF%8D%CF%81%CE%BF/" title='View the entry ' class='ipsDataItem_title'>Η καθοδήγηση προς τα Κόκκινα Δάνεια και το πραγματικό τους χρώμα: Το μαύρο.</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F98717-%2525CE%2525B9%2525CF%252583%2525CE%2525BF%2525CE%2525B6%2525CF%252585%2525CE%2525B3%2525CE%2525AF%2525CE%2525BF-%2525CF%252580%2525CE%2525B5%2525CE%2525BB%2525CE%2525B1%2525CF%252584%2525CF%25258E%2525CE%2525BD-%2525CF%252580%2525CF%252581%2525CE%2525BF%2525CE%2525BC%2525CE%2525B7%2525CE%2525B8%2525CE%2525B5%2525CF%252585%2525CF%252584%2525CF%25258E%2525CE%2525BD%252F' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span class='ipsType_light'>0 comments</span> </div> </div> </li> <li class='ipsDataItem'> <div class='ipsDataItem_icon ipsPos_top'> <a href="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/" rel="nofollow" data-ipsHover data-ipsHover-width="370" data-ipsHover-target="https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard" class="ipsUserPhoto ipsUserPhoto_tiny" title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ"> <img src='https://www.taxheaven.gr/acforum/uploads/monthly_2017_11/Screenshot_6.thumb.png.b5295ba34dba668c9a642ac71774a2a1.png' alt='ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ' loading="lazy"> </a> </div> <div class='ipsDataItem_main'> <div class='ipsContained ipsType_break'><a href="https://www.taxheaven.gr/acforum/blogs/entry/816-%CE%AC%CF%81%CE%B8%CF%81%CE%BF-%CF%85%CF%80-%CE%B1%CF%81-250-%C2%A0h%C2%A0%CE%B5%CF%80%CE%B5%CF%81%CF%87%CF%8C%CE%BC%CE%B5%CE%BD%CE%B7-%CE%BA%CE%B1%CF%84%CE%B1%CE%B9%CE%B3%CE%AF%CE%B4%CE%B1-%CF%83%CF%84%CE%B7%CE%BD-%CE%B1%CF%8D%CE%BE%CE%B7%CF%83%CE%B7-%CF%84%CF%89%CE%BD-%CE%B5%CE%B9%CF%83%CF%86%CE%BF%CF%81%CF%8E%CE%BD-%CF%84%CE%BF%CF%85-%CF%84%CE%B5%CE%B2%CE%B5/" title='View the entry ' class='ipsDataItem_title'>Άρθρο Υπ' Αρ. 250: H επερχόμενη καταιγίδα στην αύξηση των εισφορών του ΤΕΒΕ</a></div> <div class='ipsType_blendLinks ipsType_light ipsType_break ipsContained'>Από <a href='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/' rel="nofollow" data-ipsHover data-ipsHover-width='370' data-ipsHover-target='https://www.taxheaven.gr/acforum/profile/454-%CF%83%CF%84%CE%B1%CF%85%CF%81%CE%BF%CF%85%CE%BB%CE%B1%CE%BA%CE%B7%CF%83-%CE%BA%CF%89%CE%BD%CF%83%CF%84%CE%B1%CE%BD%CF%84%CE%B9%CE%BD%CE%BF%CF%83/?do=hovercard&referrer=https%253A%252F%252Fwww.taxheaven.gr%252Facforum%252Ftopic%252F98717-%2525CE%2525B9%2525CF%252583%2525CE%2525BF%2525CE%2525B6%2525CF%252585%2525CE%2525B3%2525CE%2525AF%2525CE%2525BF-%2525CF%252580%2525CE%2525B5%2525CE%2525BB%2525CE%2525B1%2525CF%252584%2525CF%25258E%2525CE%2525BD-%2525CF%252580%2525CF%252581%2525CE%2525BF%2525CE%2525BC%2525CE%2525B7%2525CE%2525B8%2525CE%2525B5%2525CF%252585%2525CF%252584%2525CF%25258E%2525CE%2525BD%252F' title="Προς το προφίλ του ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ" class="ipsType_break">ΣΤΑΥΡΟΥΛΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ</a>, μέσα <a href='https://www.taxheaven.gr/acforum/blogs/blog/7-lakis-blog/' class='ipsType_blendLinks'>+lakis Blog</a></div> <div class='ipsMargin_top:half'> <span class='ipsType_light'>0 comments</span> </div> </div> </li> </ul> </div> </li> </ul> </div> </div> <nav class='ipsBreadcrumb ipsBreadcrumb_bottom ipsFaded_withHover'> <a href='#' id='elRSS' class='ipsPos_right ipsType_large' title='Διαθέσιμες πηγές RSS' data-ipsTooltip data-ipsMenu data-ipsMenu-above><i class='fa fa-rss-square'></i></a> <ul id='elRSS_menu' class='ipsMenu ipsMenu_auto ipsHide'> <li class='ipsMenu_item'><a title="Forum RSS" href="https://www.taxheaven.gr/acforum/rss/1--.xml/">Forum RSS</a></li> <li class='ipsMenu_item'><a title="Downloads RSS" href="https://www.taxheaven.gr/acforum/rss/3--.xml/">Downloads RSS</a></li> </ul> <ul class='ipsList_inline ipsPos_right'> <li > <a data-action="defaultStream" class='ipsType_light ' href='https://www.taxheaven.gr/acforum/discover/'><i class="fa fa-newspaper-o" aria-hidden="true"></i> <span>Όλη η δραστηριότητα</span></a> </li> </ul> <ul data-role="breadcrumbList"> <li> <a title="Αρχική" href='https://www.taxheaven.gr/acforum/'> <span>Αρχική <i class='fa fa-angle-right'></i></span> </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/forum/360-%CE%B1%CF%83%CF%86%CE%B1%CE%BB%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AC-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%B5%CF%86%CE%BA%CE%B1/'> <span>Ασφαλιστικά θέματα - ΕΦΚΑ <i class='fa fa-angle-right' aria-hidden="true"></i></span> </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/forum/367-%CE%B1%CF%83%CF%86%CE%B1%CE%BB%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AC-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CF%80%CF%81%CE%BF-%CF%84%CE%BF%CF%85-112017/'> <span>Ασφαλιστικά θέματα προ του 1.1.2017 <i class='fa fa-angle-right' aria-hidden="true"></i></span> </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/forum/61-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%B1%CF%83%CF%86%CE%AC%CE%BB%CE%B9%CF%83%CE%B7%CF%82-%CE%B9%CE%BA%CE%B1/'> <span>Θέματα Ασφάλισης ΙΚΑ <i class='fa fa-angle-right' aria-hidden="true"></i></span> </a> </li> <li> Καθαριστής πλήρης απασχόλησης , Βαρέα ή μικτά ? </li> </ul> </nav> </div> </div> </main> <footer id='ipsLayout_footer' class='ipsClearfix'> <div id="extrafooter" class='ipsLayout_container'> <ul id='elFooterSocialLinks' class='ipsList_inline ipsType_center ipsSpacer_top'> <li class='cUserNav_icon'> <a href='https://www.facebook.com/pages/TAXHEAVEN/174870583069?v=wall' target='_blank' class='cShareLink cShareLink_facebook' rel='noopener noreferrer'><i class='fa fa-facebook'></i></a> </li> <li class='cUserNav_icon'> <a href='https://www.youtube.com/user/TheTaxheaven' target='_blank' class='cShareLink cShareLink_youtube' rel='noopener noreferrer'><i class='fa fa-youtube'></i></a> </li> <li class='cUserNav_icon'> <a href='https://www.linkedin.com/in/taxheaven-tax-78827424/' target='_blank' class='cShareLink cShareLink_linkedin' rel='noopener noreferrer'><i class='fa fa-linkedin'></i></a> </li> <li class='cUserNav_icon'> <a href='https://www.instagram.com/taxheaven.gr/' target='_blank' class='cShareLink cShareLink_instagram' rel='noopener noreferrer'><i class='fa fa-instagram'></i></a> </li> </ul> <ul class='ipsList_inline ipsType_center ipsSpacer_top' id="elFooterLinks"> <li> <a href='#elNavLang_menu' id='elNavLang' data-ipsMenu data-ipsMenu-above>Γλώσσα <i class='fa fa-caret-down'></i></a> <ul id='elNavLang_menu' class='ipsMenu ipsMenu_selectable ipsHide'> <li class='ipsMenu_item'> <form action="//www.taxheaven.gr/acforum/language/?csrfKey=7b3ec909389c887dbc56d152ef3d6139" method="post"> <button type='submit' name='id' value='1' class='ipsButton ipsButton_link ipsButton_link_secondary'><i class='ipsFlag ipsFlag-us'></i> English (USA) </button> </form> </li> <li class='ipsMenu_item ipsMenu_itemChecked'> <form action="//www.taxheaven.gr/acforum/language/?csrfKey=7b3ec909389c887dbc56d152ef3d6139" method="post"> <button type='submit' name='id' value='4' class='ipsButton ipsButton_link ipsButton_link_secondary'><i class='ipsFlag ipsFlag-gr'></i> Greek (Προεπιλογή)</button> </form> </li> </ul> </li> <li> <a href='#elNavTheme_menu' id='elNavTheme' data-ipsMenu data-ipsMenu-above>Θέμα <i class='fa fa-caret-down'></i></a> <ul id='elNavTheme_menu' class='ipsMenu ipsMenu_selectable ipsHide'> <li class='ipsMenu_item'> <form action="//www.taxheaven.gr/acforum/theme/?csrfKey=7b3ec909389c887dbc56d152ef3d6139" method="post"> <button type='submit' name='id' value='1' class='ipsButton ipsButton_link ipsButton_link_secondary'>Default </button> </form> </li> <li class='ipsMenu_item ipsMenu_itemChecked'> <form action="//www.taxheaven.gr/acforum/theme/?csrfKey=7b3ec909389c887dbc56d152ef3d6139" method="post"> <button type='submit' name='id' value='5' class='ipsButton ipsButton_link ipsButton_link_secondary'>Oblivion light 4.2 (Προεπιλογή)</button> </form> </li> </ul> </li> <div id='coverfriendsCopyright'>Theme by <a href="https://invisioncommunity.com/files/file/8501-oblivion-dark-theme-with-blue-focus/">jcdesign</a> </ul> <p id='elCopyright'> <span id='elCopyright_userLine'>Taxheaven </span> <a rel='nofollow' title='Invision Community' href='https://www.invisioncommunity.com/'>Powered by Invision Community</a> </p> </div> </footer> <div id='elMobileDrawer' class='ipsDrawer ipsHide'> <div class='ipsDrawer_menu'> <a href='#' class='ipsDrawer_close' data-action='close'><span>×</span></a> <div class='ipsDrawer_content ipsFlex ipsFlex-fd:column'> <div class='ipsPadding ipsBorder_bottom'> <ul class='ipsToolList ipsToolList_vertical'> <li> <a href='https://www.taxheaven.gr/acforum/login/' id='elSigninButton_mobile' class='ipsButton ipsButton_light ipsButton_small ipsButton_fullWidth'>Εγγεγραμμένος χρήστης; Συνδεθείτε</a> </li> <li> <a href='https://www.taxheaven.gr/?autoOpenLoginModal=1&loginMod%20alTab=register' target="_blank" rel="noopener" class='ipsButton ipsButton_small ipsButton_fullWidth ipsButton_important'>Εγγραφείτε</a> </li> </ul> </div> <ul class='ipsDrawer_list ipsFlex-flex:11'> <li class='ipsDrawer_itemParent'> <h4 class='ipsDrawer_title'><a href='#'>Πλοήγηση</a></h4> <ul class='ipsDrawer_list'> <li data-action="back"><a href='#'>Πίσω</a></li> <li> <a href='https://www.taxheaven.gr/acforum/' > Forums </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/blogs/' > Blogs </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/events/' > Ημερολόγιο </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/gallery/' > Gallery </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/files/' > Downloads </a> </li> </ul> </li> <li class='ipsDrawer_itemParent'> <h4 class='ipsDrawer_title'><a href='#'>Δραστηριότητα</a></h4> <ul class='ipsDrawer_list'> <li data-action="back"><a href='#'>Πίσω</a></li> <li> <a href='https://www.taxheaven.gr/acforum/discover/' > Όλη η δραστηριότητα </a> </li> <li> <a href='' > Οι ροές της δραστηριότητας μου </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/discover/unread/' > Μη αναγνωσμένο περιεχόμενο </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/discover/content-started/' > Περιεχόμενο που ξεκίνησα </a> </li> <li> <a href='https://www.taxheaven.gr/acforum/search/' > Αναζήτηση </a> </li> </ul> </li> <li><a href='https://www.taxheaven.gr/' target='_blank' rel="noopener">Κεντρική</a></li> <li><a href='https://www.taxheaven.gr/acforum/leaderboard/' >Πίνακας επιτευγμάτων</a></li> <li><a href='https://www.taxheaven.gr/acforum/clubs/' >Clubs</a></li> </ul> </div> </div> </div> <div id='elMobileCreateMenuDrawer' class='ipsDrawer ipsHide'> <div class='ipsDrawer_menu'> <a href='#' class='ipsDrawer_close' data-action='close'><span>×</span></a> <div class='ipsDrawer_content ipsSpacer_bottom ipsPad'> <ul class='ipsDrawer_list'> <li class="ipsDrawer_listTitle ipsType_reset">Δημιουργία νέου...</li> </ul> </div> </div> </div> <script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script><script type='text/javascript'> var ipsDebug = false; var CKEDITOR_BASEPATH = '//www.taxheaven.gr/acforum/applications/core/interface/ckeditor/ckeditor/'; var ipsSettings = { cookie_path: "/acforum/", cookie_prefix: "ips4_", cookie_ssl: true, essential_cookies: ["oauth_authorize","member_id","login_key","clearAutosave","lastSearch","device_key","IPSSessionFront","loggedIn","noCache","hasJS","cookie_consent","cookie_consent_optional","language","forumpass_*"], upload_imgURL: "", message_imgURL: "", notification_imgURL: "", baseURL: "//www.taxheaven.gr/acforum/", jsURL: "//www.taxheaven.gr/acforum/applications/core/interface/js/js.php", csrfKey: "7b3ec909389c887dbc56d152ef3d6139", antiCache: "edca3938bc1731541771", jsAntiCache: "edca3938bc1732341754", disableNotificationSounds: true, useCompiledFiles: true, links_external: true, memberID: 0, lazyLoadEnabled: true, blankImg: "//www.taxheaven.gr/acforum/applications/core/interface/js/spacer.png", googleAnalyticsEnabled: false, matomoEnabled: false, viewProfiles: true, mapProvider: 'none', mapApiKey: '', pushPublicKey: null, relativeDates: true }; ipsSettings['maxImageDimensions'] = { width: 1000, height: 750 }; </script> <script type='text/javascript' src='https://www.taxheaven.gr/acforum/uploads/javascript_global/root_library.js?v=edca3938bc1732341754' data-ips></script> <script type='text/javascript' src='https://www.taxheaven.gr/acforum/uploads/javascript_global/root_js_lang_4.js?v=edca3938bc1732341754' data-ips></script> <script type='text/javascript' src='https://www.taxheaven.gr/acforum/uploads/javascript_global/root_framework.js?v=edca3938bc1732341754' data-ips></script> <script type='text/javascript' src='https://www.taxheaven.gr/acforum/uploads/javascript_core/global_global_core.js?v=edca3938bc1732341754' data-ips></script> <script type='text/javascript' src='https://www.taxheaven.gr/acforum/uploads/javascript_global/root_front.js?v=edca3938bc1732341754' data-ips></script> <script type='text/javascript' src='https://www.taxheaven.gr/acforum/uploads/javascript_core/front_front_core.js?v=edca3938bc1732341754' data-ips></script> <script type='text/javascript' src='https://www.taxheaven.gr/acforum/uploads/javascript_forums/front_front_topic.js?v=edca3938bc1732341754' data-ips></script> <script type='text/javascript' src='https://www.taxheaven.gr/acforum/uploads/javascript_global/root_map.js?v=edca3938bc1732341754' data-ips></script> <script type='text/javascript'> ips.setSetting( 'date_format', jQuery.parseJSON('"dd\/mm\/yy"') ); ips.setSetting( 'date_first_day', jQuery.parseJSON('0') ); ips.setSetting( 'ipb_url_filter_option', jQuery.parseJSON('"none"') ); ips.setSetting( 'url_filter_any_action', jQuery.parseJSON('"allow"') ); ips.setSetting( 'bypass_profanity', jQuery.parseJSON('0') ); ips.setSetting( 'emoji_style', jQuery.parseJSON('"native"') ); ips.setSetting( 'emoji_shortcodes', jQuery.parseJSON('true') ); ips.setSetting( 'emoji_ascii', jQuery.parseJSON('true') ); ips.setSetting( 'emoji_cache', jQuery.parseJSON('1687442966') ); ips.setSetting( 'image_jpg_quality', jQuery.parseJSON('75') ); ips.setSetting( 'cloud2', jQuery.parseJSON('false') ); ips.setSetting( 'isAnonymous', jQuery.parseJSON('false') ); </script> <script type='application/ld+json'> { "name": "\u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03c0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 , \u0392\u03b1\u03c1\u03ad\u03b1 \u03ae \u03bc\u03b9\u03ba\u03c4\u03ac ?", "headline": "\u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03c0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 , \u0392\u03b1\u03c1\u03ad\u03b1 \u03ae \u03bc\u03b9\u03ba\u03c4\u03ac ?", "text": "\u0391\u03ba\u03cc\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03bf\u03b4\u03b7\u03b3\u03cc \u03c3\u03cd\u03bd\u03b4\u03b5\u03c3\u03b7\u03c2 \u03ba\u03c9\u03b4\u03b9\u03ba\u03ce\u03bd \u00a0\u03c4\u03bf\u03c5 \u0399\u039a\u0391 \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03c4\u03bf \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \n\u00a0\" ...\u03c0.\u03c7.\u00a0\u00a0 913210 \u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0913220 \u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03bc\u03b5 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u00a0\u00a0\u0397 \u03b4\u03b9\u03ac\u03ba\u03c1\u03b9\u03c3\u03b7 \u03ad\u03b3\u03b9\u03bd\u03b5 \u03b5\u03c0\u03b5\u03b9\u03b4\u03ae \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u039a\u0392\u0391\u0395 \u03b5\u03bd\u03ce \u03c3\u03c4\u03b7\u03bd \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03cc\u03c7\u03b9. \u03a0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03cc\u03c4\u03b1\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03b1 \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03a3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ae \u03cc\u03c4\u03b1\u03bd \u03b4\u03b9\u03b1\u03c1\u03ba\u03b5\u03af \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 30 \u03ce\u03c1\u03b5\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1...\" \n\u00a0 \n\u039f\u039c\u03a9\u03a3 ,\u00a0\u00a0 \u03ae \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03b9\u03bf\u03c2 \u03c4\u03bf\u03c5 \u0399\u039a\u0391 \u00a027/20.3.2012 \u00a0\u03bc\u03b5 \u03b8\u03ad\u03bc\u03b1 \u00ab\u0392\u03b1\u03c1\u03b9\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b8\u03c5\u03b3\u03b9\u03b5\u03b9\u03bd\u03ad\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2\u00bb,\u00a0\u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c4\u03ad\u03b8\u03b7\u03ba\u03b5 \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03b1\u03c0\u03cc 1.1.2012 \u03b1\u03bd\u03ad\u03c6\u03b5\u03c1\u03b5 : \n\u00a0 \n\u0395\u0394\u0391\u03a6\u0399\u039f \u0392\u2019 \n\u0395\u0399\u0394\u0399\u039a\u039f\u03a4\u0397\u03a4\u0395\u03a3 \u0395\u03a1\u0393\u0391\u0396\u039f\u039c\u0395\u039d\u03a9\u039d \u0391\u039d\u0395\u039e\u0391\u03a1\u03a4\u0397\u03a4\u0391 \u0391\u03a0\u039f \u0395\u03a0\u0399\u03a7\u0395\u0399\u03a1\u0397\u03a3\u0395\u0399\u03a3 \u0389 \u03a7\u03a9\u03a1\u039f \u0395\u03a1\u0393\u0391\u03a3\u0399\u0391\u03a3 \u03a0\u039f\u03a5 \u0391\u03a0\u0391\u03a3\u03a7\u039f\u039b\u039f\u03a5\u039d\u03a4\u0391\u0399 \n\u2026.. \n23. \u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \n\u00a0\u03c0\u03bb\u03b7\u03bd \u03b5\u03ba\u03b5\u03af\u03bd\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5: \u03b1)\u00a0\u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd, \u039d\u03a0\u0394\u0394, \u039f\u03a4\u0391 \u0391\u2019 \u03ba\u03b1\u03b9 \u0392\u2019 \u03b2\u03b1\u03b8\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ce\u03bd, \u039d\u03a0\u0399\u0394 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03ae\u03ba\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u0391.\u0395. \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u0391\u2019 \u03ba\u03b1\u03b9 \u0392\u2019 \u03c4\u03bf\u03c5 \u039d.3429/2005, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd, \u03ba\u03b1\u03b9 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2. \u03b2)\u00a0\u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03bc\u03ad\u03b1. \u039c\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03bc\u03cc\u03bd\u03bf \u03bf\u03b9 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7, \u03b1\u03c6\u03bf\u03cd \u03b7 \u03c0\u03b5\u03c1. \u03b2\u2019 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b7\u03c2 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7\u03c2 \u03c4\u03bf\u03c5 \u039a\u0392\u0391\u0395 (2\u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c5\u03c0\u03b5\u03b4\u03b1\u03c6\u03af\u03bf\u03c5 \u03b3\u2019 \u03c4\u03bf\u03c5 \u03b5\u03b4\u03b1\u03c6\u03af\u03bf\u03c5 \u0392\u2019) \u00ab\u03ac\u03bd\u03b5\u03c5 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03b7\u03bc\u03b5\u03c1\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2\u00bb \u03ad\u03c7\u03b5\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b7\u03b8\u03b5\u03af. \u00a0 \n\u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03cc\u03c1\u03bf\u03c5 \u00ab\u03c0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u00bb, \u03ad\u03c7\u03b5\u03b9 \u03b3\u03af\u03bd\u03b5\u03b9 \u03b4\u03b5\u03ba\u03c4\u03cc \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf 182/1985 \u03cc\u03c4\u03b9 \u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c1\u03ba\u03b5\u03af \u03b1\u03c0\u03cc \u03c0\u03ad\u03bd\u03c4\u03b5 (5) \u03ce\u03c1\u03b5\u03c2 \u03c4\u03b7\u03bd \u03b7\u03bc\u03ad\u03c1\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03ac\u03bd\u03c9 \u03ae \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 (30) \u03ce\u03c1\u03b5\u03c2 \u03c4\u03b7\u03bd \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1.\u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b4\u03b5 \u03cc\u03c4\u03b9, \u03cc\u03c4\u03b1\u03bd \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c0\u03ad\u03bd\u03c4\u03b5 (5) \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c4\u03b7\u03bd \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1, \u03b1\u03c5\u03c4\u03ae \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af \u03ad\u03be\u03b9 (6) \u03ce\u03c1\u03b5\u03c2 \u03c4\u03b7\u03bd \u03b7\u03bc\u03ad\u03c1\u03b1, \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 (30) \u03ce\u03c1\u03b5\u03c2 \u03c4\u03b7\u03bd \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1. \n\u00a0 \n\u03a1\u03b7\u03c4\u03ac \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b5: \u03b1)\u00a0\u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd, \u039d\u03a0\u0394\u0394, \u039f\u03a4\u0391 \u0391\u2019 \u03ba\u03b1\u03b9 \u0392\u2019 \u03b2\u03b1\u03b8\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ce\u03bd, \u039d\u03a0\u0399\u0394 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03ae\u03ba\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u0391.\u0395. \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u0391\u2019 \u03ba\u03b1\u03b9 \u0392\u2019 \u03c4\u03bf\u03c5 \u039d.3429/2005, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd, \u03ba\u03b1\u03b9 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2. \u03b2)\u00a0\u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03bc\u03ad\u03b1. \u03a9\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03b3\u03b5\u03bd\u03b9\u03ba\u03ac, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1. \u03b1\u2019 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7\u03c2, \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c7\u03ce\u03c1\u03bf\u03b9 \u03c4\u03c9\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03cc\u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03ba\u03c5\u03c1\u03af\u03c9\u03c2 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03cc, \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03cc, \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03ad\u03c1\u03b3\u03bf, \u03ad\u03c3\u03c4\u03c9 \u03ba\u03b1\u03b9 \u03b1\u03bd \u03c3\u03c4\u03bf \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03bf \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c4\u03c9\u03bd \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ce\u03bd \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03c1\u03b9\u03ce\u03bd, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd, \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c7\u03ce\u03c1\u03c9\u03bd \u03b1\u03bd\u03b1\u03bc\u03bf\u03bd\u03ae\u03c2 \u03c0\u03bf\u03bb\u03b9\u03c4\u03ce\u03bd \u03ae \u03ac\u03bb\u03bb\u03c9\u03bd \u03ba\u03bf\u03b9\u03bd\u03cc\u03c7\u03c1\u03b7\u03c3\u03c4\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd (\u03c4\u03bf\u03c5\u03b1\u03bb\u03ad\u03c4\u03b5\u03c2 \u03ba.\u03bb\u03c0.). \u00a0 \n\u0391\u03c1\u03b1 \u03bb\u03bf\u03b9\u03c0\u03cc\u03bd \u00a0\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c3\u03b5 \u03ba\u03b5\u03bd\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2 \u03ae \u03c0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c9\u03bd, \u03b3\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b5\u03af\u03b5\u03c2, \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b5\u03af\u03b5\u03c2, \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b5\u03c2 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c1\u03c7\u03ad\u03c2, \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u0391\u03c1\u03c7\u03ad\u03c2 \u03c4\u03b7\u03c2 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c5\u03c2 \u03ba.\u03bb\u03c0., \u03b4\u03b5\u03bd \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u039a\u0392\u0391\u0395. \u0391\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b1, \u03b4\u03b5\u03bd \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03bf\u03b9 \u03c7\u03ce\u03c1\u03bf\u03b9 \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03cc\u03c0\u03bf\u03c5, \u03b1\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1, \u03c4\u03bf \u03ba\u03c5\u03c1\u03af\u03c9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03cc\u03bc\u03b5\u03bd\u03bf \u03ad\u03c1\u03b3\u03bf \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af \u03ba\u03bf\u03b9\u03bd\u03cc\u03c7\u03c1\u03b7\u03c3\u03c4\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b9\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b1 \u03bb\u03cc\u03b3\u03c9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03bf\u03cd\u03c2 \u03bc\u03b5\u03b3\u03ac\u03bb\u03bf\u03c5 \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03cd \u03b1\u03c4\u03cc\u03bc\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bc\u03b5\u03b3\u03ac\u03bb\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1, \u03c0.\u03c7. \u03b1\u03af\u03b8\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b4\u03b1\u03c3\u03ba\u03b1\u03bb\u03af\u03b1\u03c2 \u03bf\u03c0\u03bf\u03b9\u03b1\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b2\u03b1\u03b8\u03bc\u03af\u03b4\u03b1\u03c2 \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2, \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03af\u03b8\u03bf\u03c5\u03c3\u03b5\u03c2, \u03b4\u03b7\u03bc\u03bf\u03c4\u03b9\u03ba\u03ac \u03b3\u03c5\u03bc\u03bd\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03b1 \u2013 \u03ba\u03bf\u03bb\u03c5\u03bc\u03b2\u03b7\u03c4\u03ae\u03c1\u03b9\u03b1, \u03bc\u03bf\u03c5\u03c3\u03b5\u03af\u03b1, \u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c3\u03c4\u03af\u03b5\u03c2, \u03c0\u03b1\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b7\u03bd\u03ce\u03c3\u03b5\u03b9\u03c2, \u03c0\u03b1\u03b9\u03b4\u03b9\u03ba\u03bf\u03af \u03c3\u03c4\u03b1\u03b8\u03bc\u03bf\u03af \u03ba.\u03bb\u03c0. \u03a9\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03bc\u03ad\u03b1, \u03c3\u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c0\u03b5\u03c1. \u03b2\u2019 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7\u03c2, \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c7\u03ce\u03c1\u03bf\u03b9 \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03bf\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03bc\u03bf\u03bd\u03ac\u03b4\u03b5\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd. \u00a0 \n\u0388\u03c4\u03c3\u03b9, \u03b4\u03b5\u03bd \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03b6\u03bf\u03c5\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03c9\u03bd, \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ac \u03c4\u03b1 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bd \u03c4\u03b7 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd. \n\u00a0 \n\u0391\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b1, \u03bf\u03b9 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c7\u03ce\u03c1\u03bf\u03c5\u03c2 \u03c4\u03c9\u03bd \u03bc\u03bf\u03bd\u03ac\u03b4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03ae \u03c3\u03b5 \u03c7\u03ce\u03c1\u03bf\u03c5\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd, \u03c0.\u03c7. \u03c3\u03bf\u03cd\u03c0\u03b5\u03c1-\u03bc\u03ac\u03c1\u03ba\u03b5\u03c4\u03c2, \u03ba\u03bf\u03bc\u03bc\u03c9\u03c4\u03ae\u03c1\u03b9\u03b1, \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03bb\u03b9\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2, \u03ba\u03b1\u03b9 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ac \u03c3\u03b5 \u03c7\u03ce\u03c1\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b9\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1 \u03c0\u03bf\u03bb\u03bb\u03ce\u03bd \u03b1\u03c4\u03cc\u03bc\u03c9\u03bd, \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u039a\u0392\u0391\u0395, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b2\u03ad\u03b2\u03b1\u03b9\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7. \n\u00a0 \n\u0395\u03c1\u03ce\u03c4\u03b7\u03c3\u03b7 : \n\u03a3\u03bf\u03c5 \u03b4\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u0399\u039a\u0391 \u03c4\u03b7\u03bd \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c3\u03c4\u03b9\u03b3\u03bc\u03ae \u00a0\u03bd\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03c7\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u00a0 \n\u00a0 \n\"913210 \u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u00a0\" \n\u00a0 \n\u03b1\u03bb\u03bb\u03b1 \u03b8\u03b1 \u03b5\u03c7\u03b5\u03b9 \u039a\u03a0\u039a 101 \u03bc\u03b9\u03ba\u03c4\u03ac \u03ba\u03b1\u03b9 \u03cc\u03c7\u03b9 \u03b2\u03b1\u03c1\u03ad\u03b1 \u00a0?\u00a0 \u0394\u03b5\u03bd \u03bd\u03bf\u03bc\u03af\u03b6\u03c9 ? \u03a4\u03cc\u03c4\u03b5 \u03c0\u03c9\u03c2 \u03b8\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03b1\u03c5\u03c4\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03c5\u03bd\u03c4\u03b1\u03b9 ? \n", "dateCreated": "2014-12-02T20:45:53+0000", "datePublished": "2014-12-02T20:45:53+0000", "dateModified": "2022-09-05T07:49:10+0000", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "author": { "@type": "Person", "name": "Saga1", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/17803-saga1/" }, "interactionStatistic": [ { "@type": "InteractionCounter", "interactionType": "http://schema.org/ViewAction", "userInteractionCount": 24188 }, { "@type": "InteractionCounter", "interactionType": "http://schema.org/CommentAction", "userInteractionCount": 7 }, { "@type": "InteractionCounter", "interactionType": "http://schema.org/FollowAction", "userInteractionCount": 0 } ], "@context": "http://schema.org", "@type": "QAPage", "@id": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/", "url": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/", "mainEntity": { "@type": "Question", "answerCount": 7, "name": "\u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03c0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 , \u0392\u03b1\u03c1\u03ad\u03b1 \u03ae \u03bc\u03b9\u03ba\u03c4\u03ac ?", "text": "\u0391\u03ba\u03cc\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03bf\u03b4\u03b7\u03b3\u03cc \u03c3\u03cd\u03bd\u03b4\u03b5\u03c3\u03b7\u03c2 \u03ba\u03c9\u03b4\u03b9\u03ba\u03ce\u03bd \u00a0\u03c4\u03bf\u03c5 \u0399\u039a\u0391 \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03c4\u03bf \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \n\u00a0\" ...\u03c0.\u03c7.\u00a0\u00a0 913210 \u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0913220 \u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03bc\u03b5 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u00a0\u00a0\u0397 \u03b4\u03b9\u03ac\u03ba\u03c1\u03b9\u03c3\u03b7 \u03ad\u03b3\u03b9\u03bd\u03b5 \u03b5\u03c0\u03b5\u03b9\u03b4\u03ae \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u039a\u0392\u0391\u0395 \u03b5\u03bd\u03ce \u03c3\u03c4\u03b7\u03bd \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b7 \u03cc\u03c7\u03b9. \u03a0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03cc\u03c4\u03b1\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03b5\u03af\u03b1 \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03a3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ae \u03cc\u03c4\u03b1\u03bd \u03b4\u03b9\u03b1\u03c1\u03ba\u03b5\u03af \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 30 \u03ce\u03c1\u03b5\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1...\" \n\u00a0 \n\u039f\u039c\u03a9\u03a3 ,\u00a0\u00a0 \u03ae \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03b9\u03bf\u03c2 \u03c4\u03bf\u03c5 \u0399\u039a\u0391 \u00a027/20.3.2012 \u00a0\u03bc\u03b5 \u03b8\u03ad\u03bc\u03b1 \u00ab\u0392\u03b1\u03c1\u03b9\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b8\u03c5\u03b3\u03b9\u03b5\u03b9\u03bd\u03ad\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2\u00bb,\u00a0\u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c4\u03ad\u03b8\u03b7\u03ba\u03b5 \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03b1\u03c0\u03cc 1.1.2012 \u03b1\u03bd\u03ad\u03c6\u03b5\u03c1\u03b5 : \n\u00a0 \n\u0395\u0394\u0391\u03a6\u0399\u039f \u0392\u2019 \n\u0395\u0399\u0394\u0399\u039a\u039f\u03a4\u0397\u03a4\u0395\u03a3 \u0395\u03a1\u0393\u0391\u0396\u039f\u039c\u0395\u039d\u03a9\u039d \u0391\u039d\u0395\u039e\u0391\u03a1\u03a4\u0397\u03a4\u0391 \u0391\u03a0\u039f \u0395\u03a0\u0399\u03a7\u0395\u0399\u03a1\u0397\u03a3\u0395\u0399\u03a3 \u0389 \u03a7\u03a9\u03a1\u039f \u0395\u03a1\u0393\u0391\u03a3\u0399\u0391\u03a3 \u03a0\u039f\u03a5 \u0391\u03a0\u0391\u03a3\u03a7\u039f\u039b\u039f\u03a5\u039d\u03a4\u0391\u0399 \n\u2026.. \n23. \u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \n\u00a0\u03c0\u03bb\u03b7\u03bd \u03b5\u03ba\u03b5\u03af\u03bd\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5: \u03b1)\u00a0\u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd, \u039d\u03a0\u0394\u0394, \u039f\u03a4\u0391 \u0391\u2019 \u03ba\u03b1\u03b9 \u0392\u2019 \u03b2\u03b1\u03b8\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ce\u03bd, \u039d\u03a0\u0399\u0394 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03ae\u03ba\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u0391.\u0395. \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u0391\u2019 \u03ba\u03b1\u03b9 \u0392\u2019 \u03c4\u03bf\u03c5 \u039d.3429/2005, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd, \u03ba\u03b1\u03b9 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2. \u03b2)\u00a0\u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03bc\u03ad\u03b1. \u039c\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03bc\u03cc\u03bd\u03bf \u03bf\u03b9 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7, \u03b1\u03c6\u03bf\u03cd \u03b7 \u03c0\u03b5\u03c1. \u03b2\u2019 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b7\u03c2 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7\u03c2 \u03c4\u03bf\u03c5 \u039a\u0392\u0391\u0395 (2\u03b7 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c4\u03bf\u03c5 \u03c5\u03c0\u03b5\u03b4\u03b1\u03c6\u03af\u03bf\u03c5 \u03b3\u2019 \u03c4\u03bf\u03c5 \u03b5\u03b4\u03b1\u03c6\u03af\u03bf\u03c5 \u0392\u2019) \u00ab\u03ac\u03bd\u03b5\u03c5 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03b7\u03bc\u03b5\u03c1\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2\u00bb \u03ad\u03c7\u03b5\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b7\u03b8\u03b5\u03af. \u00a0 \n\u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03cc\u03c1\u03bf\u03c5 \u00ab\u03c0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u00bb, \u03ad\u03c7\u03b5\u03b9 \u03b3\u03af\u03bd\u03b5\u03b9 \u03b4\u03b5\u03ba\u03c4\u03cc \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf 182/1985 \u03cc\u03c4\u03b9 \u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c1\u03ba\u03b5\u03af \u03b1\u03c0\u03cc \u03c0\u03ad\u03bd\u03c4\u03b5 (5) \u03ce\u03c1\u03b5\u03c2 \u03c4\u03b7\u03bd \u03b7\u03bc\u03ad\u03c1\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03ac\u03bd\u03c9 \u03ae \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 (30) \u03ce\u03c1\u03b5\u03c2 \u03c4\u03b7\u03bd \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1.\u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b4\u03b5 \u03cc\u03c4\u03b9, \u03cc\u03c4\u03b1\u03bd \u03c0\u03c1\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c0\u03ad\u03bd\u03c4\u03b5 (5) \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c4\u03b7\u03bd \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1, \u03b1\u03c5\u03c4\u03ae \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af \u03ad\u03be\u03b9 (6) \u03ce\u03c1\u03b5\u03c2 \u03c4\u03b7\u03bd \u03b7\u03bc\u03ad\u03c1\u03b1, \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 (30) \u03ce\u03c1\u03b5\u03c2 \u03c4\u03b7\u03bd \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1. \n\u00a0 \n\u03a1\u03b7\u03c4\u03ac \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b5: \u03b1)\u00a0\u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd, \u039d\u03a0\u0394\u0394, \u039f\u03a4\u0391 \u0391\u2019 \u03ba\u03b1\u03b9 \u0392\u2019 \u03b2\u03b1\u03b8\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ce\u03bd, \u039d\u03a0\u0399\u0394 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03ae\u03ba\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2, \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03ba\u03b1\u03b9 \u0391.\u0395. \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u0391\u2019 \u03ba\u03b1\u03b9 \u0392\u2019 \u03c4\u03bf\u03c5 \u039d.3429/2005, \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd, \u03ba\u03b1\u03b9 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c9\u03c2 \u03ac\u03bd\u03c9 \u03b1\u03bd\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2. \u03b2)\u00a0\u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03bc\u03ad\u03b1. \u03a9\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03b3\u03b5\u03bd\u03b9\u03ba\u03ac, \u03cc\u03c0\u03c9\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1. \u03b1\u2019 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7\u03c2, \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c7\u03ce\u03c1\u03bf\u03b9 \u03c4\u03c9\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03cc\u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03ba\u03c5\u03c1\u03af\u03c9\u03c2 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03cc, \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03cc, \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03ad\u03c1\u03b3\u03bf, \u03ad\u03c3\u03c4\u03c9 \u03ba\u03b1\u03b9 \u03b1\u03bd \u03c3\u03c4\u03bf \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03bf \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c4\u03c9\u03bd \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ce\u03bd \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03c1\u03b9\u03ce\u03bd, \u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03c9\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd, \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03bf \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c7\u03ce\u03c1\u03c9\u03bd \u03b1\u03bd\u03b1\u03bc\u03bf\u03bd\u03ae\u03c2 \u03c0\u03bf\u03bb\u03b9\u03c4\u03ce\u03bd \u03ae \u03ac\u03bb\u03bb\u03c9\u03bd \u03ba\u03bf\u03b9\u03bd\u03cc\u03c7\u03c1\u03b7\u03c3\u03c4\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd (\u03c4\u03bf\u03c5\u03b1\u03bb\u03ad\u03c4\u03b5\u03c2 \u03ba.\u03bb\u03c0.). \u00a0 \n\u0391\u03c1\u03b1 \u03bb\u03bf\u03b9\u03c0\u03cc\u03bd \u00a0\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c3\u03b5 \u03ba\u03b5\u03bd\u03c4\u03c1\u03b9\u03ba\u03ad\u03c2 \u03ae \u03c0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03ad\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c9\u03bd, \u03b3\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b5\u03af\u03b5\u03c2, \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b5\u03af\u03b5\u03c2, \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b5\u03c2 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c1\u03c7\u03ad\u03c2, \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u0391\u03c1\u03c7\u03ad\u03c2 \u03c4\u03b7\u03c2 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c5\u03c2 \u03ba.\u03bb\u03c0., \u03b4\u03b5\u03bd \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u039a\u0392\u0391\u0395. \u0391\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b1, \u03b4\u03b5\u03bd \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03bf\u03b9 \u03c7\u03ce\u03c1\u03bf\u03b9 \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03cc\u03c0\u03bf\u03c5, \u03b1\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1, \u03c4\u03bf \u03ba\u03c5\u03c1\u03af\u03c9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03cc\u03bc\u03b5\u03bd\u03bf \u03ad\u03c1\u03b3\u03bf \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af \u03ba\u03bf\u03b9\u03bd\u03cc\u03c7\u03c1\u03b7\u03c3\u03c4\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b9\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b1 \u03bb\u03cc\u03b3\u03c9 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03bf\u03cd\u03c2 \u03bc\u03b5\u03b3\u03ac\u03bb\u03bf\u03c5 \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03cd \u03b1\u03c4\u03cc\u03bc\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bc\u03b5\u03b3\u03ac\u03bb\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1, \u03c0.\u03c7. \u03b1\u03af\u03b8\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b4\u03b1\u03c3\u03ba\u03b1\u03bb\u03af\u03b1\u03c2 \u03bf\u03c0\u03bf\u03b9\u03b1\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b2\u03b1\u03b8\u03bc\u03af\u03b4\u03b1\u03c2 \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2, \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03af\u03b8\u03bf\u03c5\u03c3\u03b5\u03c2, \u03b4\u03b7\u03bc\u03bf\u03c4\u03b9\u03ba\u03ac \u03b3\u03c5\u03bc\u03bd\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03b1 \u2013 \u03ba\u03bf\u03bb\u03c5\u03bc\u03b2\u03b7\u03c4\u03ae\u03c1\u03b9\u03b1, \u03bc\u03bf\u03c5\u03c3\u03b5\u03af\u03b1, \u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c3\u03c4\u03af\u03b5\u03c2, \u03c0\u03b1\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b7\u03bd\u03ce\u03c3\u03b5\u03b9\u03c2, \u03c0\u03b1\u03b9\u03b4\u03b9\u03ba\u03bf\u03af \u03c3\u03c4\u03b1\u03b8\u03bc\u03bf\u03af \u03ba.\u03bb\u03c0. \u03a9\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03bc\u03ad\u03b1, \u03c3\u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c0\u03b5\u03c1. \u03b2\u2019 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7\u03c2, \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03c7\u03ce\u03c1\u03bf\u03b9 \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03bf\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03bc\u03bf\u03bd\u03ac\u03b4\u03b5\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd. \u00a0 \n\u0388\u03c4\u03c3\u03b9, \u03b4\u03b5\u03bd \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03b6\u03bf\u03c5\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03c9\u03bd, \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ac \u03c4\u03b1 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03bf\u03cd\u03bd \u03c4\u03b7 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd. \n\u00a0 \n\u0391\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03b1, \u03bf\u03b9 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ad\u03c2 \u2013 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c7\u03ce\u03c1\u03bf\u03c5\u03c2 \u03c4\u03c9\u03bd \u03bc\u03bf\u03bd\u03ac\u03b4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03ae \u03c3\u03b5 \u03c7\u03ce\u03c1\u03bf\u03c5\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd, \u03c0.\u03c7. \u03c3\u03bf\u03cd\u03c0\u03b5\u03c1-\u03bc\u03ac\u03c1\u03ba\u03b5\u03c4\u03c2, \u03ba\u03bf\u03bc\u03bc\u03c9\u03c4\u03ae\u03c1\u03b9\u03b1, \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03bb\u03b9\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2, \u03ba\u03b1\u03b9 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ac \u03c3\u03b5 \u03c7\u03ce\u03c1\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b9\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1 \u03c0\u03bf\u03bb\u03bb\u03ce\u03bd \u03b1\u03c4\u03cc\u03bc\u03c9\u03bd, \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u039a\u0392\u0391\u0395, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b2\u03ad\u03b2\u03b1\u03b9\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7. \n\u00a0 \n\u0395\u03c1\u03ce\u03c4\u03b7\u03c3\u03b7 : \n\u03a3\u03bf\u03c5 \u03b4\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u0399\u039a\u0391 \u03c4\u03b7\u03bd \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c3\u03c4\u03b9\u03b3\u03bc\u03ae \u00a0\u03bd\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03c7\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u00a0 \n\u00a0 \n\"913210 \u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03bc\u03b5 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u00a0\" \n\u00a0 \n\u03b1\u03bb\u03bb\u03b1 \u03b8\u03b1 \u03b5\u03c7\u03b5\u03b9 \u039a\u03a0\u039a 101 \u03bc\u03b9\u03ba\u03c4\u03ac \u03ba\u03b1\u03b9 \u03cc\u03c7\u03b9 \u03b2\u03b1\u03c1\u03ad\u03b1 \u00a0?\u00a0 \u0394\u03b5\u03bd \u03bd\u03bf\u03bc\u03af\u03b6\u03c9 ? \u03a4\u03cc\u03c4\u03b5 \u03c0\u03c9\u03c2 \u03b8\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03b1\u03c5\u03c4\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b5\u03be\u03b1\u03b9\u03c1\u03bf\u03c5\u03bd\u03c4\u03b1\u03b9 ? \n", "dateCreated": "2014-12-02T20:45:53+0000", "author": { "@type": "Person", "name": "Saga1", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/17803-saga1/" }, "suggestedAnswer": [ { "@type": "Answer", "@id": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-654419", "url": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-654419", "author": { "@type": "Person", "name": "ISIDORA", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-2363.gif", "url": "https://www.taxheaven.gr/acforum/profile/2363-isidora/" }, "dateCreated": "2014-12-03T07:02:49+0000", "text": "\u0391\u03bd \u03b1\u03c6\u03bf\u03c1\u03b1 \u03c3\u03b5 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03b7\u03c3\u03b7 \u03b5\u03bd\u03c4\u03bf\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03b9\u03c9\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b5\u03b9 \u03bc\u03b5 \u03c0\u03bb\u03b7\u03c1\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03b7\u03c3\u03b7, \u03b1\u03bb\u03bb\u03b1 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03c9\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03b7 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03c9\u03c3\u03b7 21 \u03c4\u03bf\u03c4\u03b5 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03c4\u03b7\u03c4\u03b1 913210 \u03b8\u03b1 \u03b5\u03c7\u03b5\u03b9\u03c2 \u03a0\u039a 101 \u03ba\u03b1\u03b9 \u03bf\u03c7\u03b9 105 \n", "upvoteCount": 0 }, { "@type": "Answer", "@id": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-654440", "url": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-654440", "author": { "@type": "Person", "name": "Saga1", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/17803-saga1/" }, "dateCreated": "2014-12-03T09:21:37+0000", "text": "\u0395\u03c5\u03c7\u03b1\u03c1\u03b9\u03c3\u03c4\u03ce \u0399\u03c3\u03b9\u03b4\u03ce\u03c1\u03b1\u00a0 \u03b5\u03b9\u03b4\u03b9\u03ba\u03b7 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03c9\u03c3\u03b7 21 ? \u00a0 \u00a0,,, \u03c4\u03bf \u03b5\u03c8\u03b1\u03be\u03b1 \u03bb\u03af\u03b3\u03bf , \u00a0 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03bb\u03c5\u03c3\u03b7 ,\u03b1\u03bd\u03ac\u03b3\u03ba\u03b7\u03c2 !! (\u03ae \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03bf \u03ba\u03ac\u03c0\u03bf\u03b9\u03b1 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf \u03c4\u03bf\u03c5 \u0399\u03ba\u03b1 ) \u00a0 \u039c\u03ac\u03bb\u03bb\u03bf\u03bd \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b1\u03c0\u03bf \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf ,, \u03b1\u03bb\u03bb\u03b1 \u03ba\u03ac\u03c4\u03b9 \u03b4\u03b5\u03bd \u03b4\u03b9\u03ac\u03b2\u03b1\u03c3\u03b1 \u03ba\u03b1\u03bb\u03ac\u00a0 \u039c\u03cc\u03bb\u03b9\u03c2 \u03b5\u03c7\u03c9 \u03c7\u03c1\u03cc\u03bd\u03bf \u03b8\u03b1 \u03c4\u03bf \u03be\u03b1\u03bd\u03b1\u03b4\u03ce,, \n", "upvoteCount": 0 }, { "@type": "Answer", "@id": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-654476", "url": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-654476", "author": { "@type": "Person", "name": "ISIDORA", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-2363.gif", "url": "https://www.taxheaven.gr/acforum/profile/2363-isidora/" }, "dateCreated": "2014-12-03T12:04:21+0000", "text": "\u03a4\u03bf \u03b3\u03c1\u03b1\u03c6\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03b9\u03bf 27/2012, \u03c3\u03b5\u03bb 41 \n", "upvoteCount": 0 }, { "@type": "Answer", "@id": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-741631", "url": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-741631", "author": { "@type": "Person", "name": "musabelis", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/61466-musabelis/" }, "dateCreated": "2019-08-30T06:47:49+0000", "text": "\u039a\u03b1\u03bb\u03b7\u03bc\u03ad\u03c1\u03b1,\n \n\n\n\t\u03b3\u03b9\u03b1 \u03c0\u03c1\u03cc\u03c3\u03bb\u03b7\u03c8\u03b7 \u03c3\u03b5 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b1\u00a0 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2(\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf,\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03b1 \u03bc\u03b5\u03bb\u03ce\u03bd \u03b4.\u03c3)\u00a0\u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b1\u03ba\u03cc\u03bc\u03b1 \u03b7 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 21 \u03c3\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 913210 \u03ba\u03b1\u03b9 \u039a\u03a0\u039a 101?\n \n", "upvoteCount": 0 }, { "@type": "Answer", "@id": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-741635", "url": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-741635", "author": { "@type": "Person", "name": "geka", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-55461.gif", "url": "https://www.taxheaven.gr/acforum/profile/55461-geka/" }, "dateCreated": "2019-08-30T07:58:11+0000", "text": "\u039a\u03b1\u03bb\u03b7\u03bc\u03ad\u03c1\u03b1.\n \n\n\n\t\u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03c4\u03b5 \u03c4\u03ad\u03c4\u03bf\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7, \u03c0\u03ac\u03c1\u03c4\u03b5 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03ba\u03b9 \u03b1\u03c5\u03c4\u03cc:\n \n\n\n\t\u00a0\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1 \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03bf\u03c0\u03bf\u03b9\u03b1\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b2\u03b1\u03b8\u03bc\u03af\u03b4\u03b1\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03bd \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b5\u03ba\u03ac\u03c3\u03c4\u03bf\u03c4\u03b5 \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03b1 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u0392\u03b1\u03c1\u03ad\u03c9\u03bd \u03ba\u03b1\u03b9 \u0391\u03bd\u03b8\u03c5\u03b3\u03b9\u03b5\u03b9\u03bd\u03ce\u03bd \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac\u03c4\u03c9\u03bd, \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc \u03c9\u03c1\u03ce\u03bd \u03c4\u03b7\u03c2 \u03b7\u03bc\u03b5\u03c1\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2.\n \n\n\n\t\u00a0\u038c\u03bc\u03c9\u03c2, \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf \u03b5\u03b9\u03ba\u03bf\u03c3\u03c4\u03cc \u03ad\u03b2\u03b4\u03bf\u03bc\u03bf \u03c4\u03bf\u03c5 \u039d.4618/2019 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bc\u03b7\u03bd\u03cc\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf \u03bc\u03ae\u03bd\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03bd\u03cc\u03bc\u03bf\u03c5 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b1\u03c0\u03cc 1/7/2019) \u00a0\u03c4\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c9\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03c4\u03b7\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03bf\u03c0\u03bf\u03b9\u03b1\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b2\u03b1\u03b8\u03bc\u03af\u03b4\u03b1\u03c2, \u03c5\u03c0\u03b1\u03b3\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0395.\u03a6.\u039a.\u0391. \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03c1. \u0399\u039a\u0391-\u0395\u03a4\u0391\u039c, \u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03b1 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u0392\u03b1\u03c1\u03ad\u03c9\u03bd \u03ba\u03b1\u03b9 \u0391\u03bd\u03b8\u03c5\u03b3\u03b9\u03b5\u03b9\u03bd\u03ce\u03bd \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03ac\u03c4\u03c9\u03bd, \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc \u03c4\u03c9\u03bd \u03c9\u03c1\u03ce\u03bd \u03c4\u03b7\u03c2 \u03b7\u03bc\u03b5\u03c1\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2. \n\t\u039f \u03b1\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03bf\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1. \n\t\u0399\u039a\u0391-\u0395\u03a4\u0391\u039c, \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03ce\u03c1\u03b5\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03c3\u03b5 \u03b7\u03bc\u03b5\u03c1\u03ae\u03c3\u03b9\u03b1 \n\t\u03b2\u03ac\u03c3\u03b7.\n \n", "upvoteCount": 0 }, { "@type": "Answer", "@id": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-741636", "url": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-741636", "author": { "@type": "Person", "name": "musabelis", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/61466-musabelis/" }, "dateCreated": "2019-08-30T08:11:57+0000", "text": "\u03a3\u03b1\u03c2 \u03b5\u03c5\u03c7\u03b1\u03c1\u03b9\u03c3\u03c4\u03ce \u03c0\u03bf\u03bb\u03cd\n ", "upvoteCount": 0 }, { "@type": "Answer", "@id": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-778693", "url": "https://www.taxheaven.gr/acforum/topic/97763-%CE%BA%CE%B1%CE%B8%CE%B1%CF%81%CE%B9%CF%83%CF%84%CE%AE%CF%82-%CF%80%CE%BB%CE%AE%CF%81%CE%B7%CF%82-%CE%B1%CF%80%CE%B1%CF%83%CF%87%CF%8C%CE%BB%CE%B7%CF%83%CE%B7%CF%82-%CE%B2%CE%B1%CF%81%CE%AD%CE%B1-%CE%AE-%CE%BC%CE%B9%CE%BA%CF%84%CE%AC/#comment-778693", "author": { "@type": "Person", "name": "medousa", "image": "https://www.taxheaven.gr/acforum/uploads/profile/photo-thumb-27780.jpg", "url": "https://www.taxheaven.gr/acforum/profile/27780-medousa/" }, "dateCreated": "2022-09-05T07:49:10+0000", "text": "\u039a\u03b1\u03bb\u03b7\u03bc\u03ad\u03c1\u03b1,\n \n\n\n\t\u03bc\u03ae\u03c0\u03c9\u03c2 \u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03b9 \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03c2 \u03c3\u03c5\u03bd\u03ac\u03b4\u03b5\u03c1\u03c6\u03bf\u03c2 \u03c4\u03bf \u03c0\u03b1\u03ba\u03ad\u03c4\u03bf \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03c4\u03c1\u03b9\u03b1 \u03c3\u03b5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03c7\u03ce\u03c1\u03bf (\u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03b8\u03b5\u03c1\u03b1\u03c0\u03b5\u03cd\u03c4\u03c1\u03b9\u03b1) \u03bc\u03af\u03b1 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03c4\u03b7\u03bd \u03b5\u03b2\u03b4\u03bf\u03bc\u03ac\u03b4\u03b1 ?\n \n\n\n\t\u03b5\u03c5\u03c7\u03b1\u03c1\u03b9\u03c3\u03c4\u03ce \u03b5\u03ba \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c4\u03ad\u03c1\u03c9\u03bd\u00a0\n \n\n\n\t(\u03c3\u03c4\u03bf \u0399\u039a\u0391 \u03c0\u03bf\u03c5 \u03c0\u03ae\u03c1\u03b1 \u03bd\u03b1 \u03c1\u03c9\u03c4\u03ae\u03c3\u03c9 \u03bc\u03b5 \u03b5\u03af\u03c0\u03b1\u03bd\u00a0 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03c9 \u03b1\u03af\u03c4\u03b7\u03bc\u03b1 ... \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03cc\u03bd\u03c4\u03c9\u03c2???)\n \n", "upvoteCount": 0 } ] }, "publisher": { "member": { "@type": "Person", "name": "Saga1", "image": "https://www.taxheaven.gr/acforum/applications/core/interface/email/default_photo.png", "url": "https://www.taxheaven.gr/acforum/profile/17803-saga1/" } } } </script> <script type='application/ld+json'> { "@context": "http://www.schema.org", "publisher": "https://www.taxheaven.gr/acforum/#organization", "@type": "WebSite", "@id": "https://www.taxheaven.gr/acforum/#website", "mainEntityOfPage": "https://www.taxheaven.gr/acforum/", "name": "\u039a\u03bf\u03b9\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u0392\u03ae\u03bc\u03b1 \u03c3\u03c5\u03b6\u03b7\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd", "url": "https://www.taxheaven.gr/acforum/", "potentialAction": { "type": "SearchAction", "query-input": "required name=query", "target": "https://www.taxheaven.gr/acforum/search/?q={query}" }, "inLanguage": [ { "@type": "Language", "name": "English (USA)", "alternateName": "en-US" }, { "@type": "Language", "name": "Greek", "alternateName": "el-GR" } ] } </script> <script type='application/ld+json'> { "@context": "http://www.schema.org", "@type": "Organization", "@id": "https://www.taxheaven.gr/acforum/#organization", "mainEntityOfPage": "https://www.taxheaven.gr/acforum/", "name": "\u039a\u03bf\u03b9\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u0392\u03ae\u03bc\u03b1 \u03c3\u03c5\u03b6\u03b7\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd", "url": "https://www.taxheaven.gr/acforum/", "logo": { "@type": "ImageObject", "@id": "https://www.taxheaven.gr/acforum/#logo", "url": "https://www.taxheaven.gr/acforum/uploads/monthly_2020_10/Logo3.png.55f4ff97f1ce28fc06adf07f15aaf522.png" }, "sameAs": [ "https://www.facebook.com/pages/TAXHEAVEN/174870583069?v=wall", "https://www.youtube.com/user/TheTaxheaven", "https://www.linkedin.com/in/taxheaven-tax-78827424/", "https://www.instagram.com/taxheaven.gr/" ], "address": { "@type": "PostalAddress", "streetAddress": "\u0391\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03bf\u03c0\u03bf\u03cd\u03bb\u03bf\u03c5 64", "addressLocality": "\u03a7\u03b1\u03bb\u03ac\u03bd\u03b4\u03c1\u03b9", "addressRegion": "\u0391\u03c4\u03c4\u03b9\u03ba\u03ae", "postalCode": "15231", "addressCountry": "GR" } } </script> <script type='application/ld+json'> { "@context": "http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Ασφαλιστικά θέματα - ΕΦΚΑ", "@id": "https://www.taxheaven.gr/acforum/forum/360-%CE%B1%CF%83%CF%86%CE%B1%CE%BB%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AC-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%B5%CF%86%CE%BA%CE%B1/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "Ασφαλιστικά θέματα προ του 1.1.2017 ", "@id": "https://www.taxheaven.gr/acforum/forum/367-%CE%B1%CF%83%CF%86%CE%B1%CE%BB%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AC-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CF%80%CF%81%CE%BF-%CF%84%CE%BF%CF%85-112017/" } }, { "@type": "ListItem", "position": 3, "item": { "name": "Θέματα Ασφάλισης ΙΚΑ", "@id": "https://www.taxheaven.gr/acforum/forum/61-%CE%B8%CE%AD%CE%BC%CE%B1%CF%84%CE%B1-%CE%B1%CF%83%CF%86%CE%AC%CE%BB%CE%B9%CF%83%CE%B7%CF%82-%CE%B9%CE%BA%CE%B1/" } }, { "@type": "ListItem", "position": 4, "item": { "name": "\u039a\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae\u03c2 \u03c0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 , \u0392\u03b1\u03c1\u03ad\u03b1 \u03ae \u03bc\u03b9\u03ba\u03c4\u03ac ?" } } ] } </script> <script type='text/javascript'> (() => { let gqlKeys = []; for (let [k, v] of Object.entries(gqlKeys)) { ips.setGraphQlData(k, v); } })(); </script>   <a href='#' class='windowScroll_top'> <i class='fa fa-arrow-circle-up'></i> </a> <script type="text/javascript"> $(document).ready(function(){ $(window).scroll(function(){ if ($(this).scrollTop() > 100) { $('.windowScroll_top').fadeIn(); } else { $('.windowScroll_top').fadeOut(); } }); $('.windowScroll_top').click(function(){ $('html, body').animate({scrollTop : 0},700); return false; }); }); </script> </body> </html>