{"id":24153,"date":"2021-01-19T11:01:09","date_gmt":"2021-01-19T09:01:09","guid":{"rendered":"https:\/\/edem.impressme.com.gr\/?p=24153"},"modified":"2021-01-19T11:01:33","modified_gmt":"2021-01-19T09:01:33","slug":"oroi-kai-proypotheseis-entaxis-sta-metra-stirixis-epaggelmation-tis-technis-kai-toy-politismoy-gia-toys-mines-noemvrio-kai-dekemvrio-2020","status":"publish","type":"post","link":"https:\/\/edem.impressme.com.gr\/el\/oroi-kai-proypotheseis-entaxis-sta-metra-stirixis-epaggelmation-tis-technis-kai-toy-politismoy-gia-toys-mines-noemvrio-kai-dekemvrio-2020\/","title":{"rendered":"\u038c\u03a1\u039f\u0399 \u039a\u0391\u0399 \u03a0\u03a1\u039f\u03ab\u03a0\u039f\u0398\u0395\u03a3\u0395\u0399\u03a3 \u0395\u039d\u03a4\u0391\u039e\u0397\u03a3 \u03a3\u03a4\u0391 \u039c\u0395\u03a4\u03a1\u0391 \u03a3\u03a4\u0397\u03a1\u0399\u039e\u0397\u03a3 \u0395\u03a0\u0391\u0393\u0393\u0395\u039b\u039c\u0391\u03a4\u0399\u03a9\u039d \u03a4\u0397\u03a3 \u03a4\u0395\u03a7\u039d\u0397\u03a3 \u039a\u0391\u0399 \u03a4\u039f\u03a5 \u03a0\u039f\u039b\u0399\u03a4\u0399\u03a3\u039c\u039f\u03a5 \u0393\u0399\u0391 \u03a4\u039f\u03a5\u03a3 \u039c\u0397\u039d\u0395\u03a3 \u039d\u039f\u0395\u039c\u0392\u03a1\u0399\u039f \u039a\u0391\u0399 \u0394\u0395\u039a\u0395\u039c\u0392\u03a1\u0399\u039f 2020"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><section class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12  col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><div class=\"last-paragraph-no-margin\"><h3>\u038c\u03c1\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ad\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c3\u03c4\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03c4\u03ad\u03c7\u03bd\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03ae\u03bd\u03b5\u03c2 \u039d\u03bf\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf \u03ba\u03b1\u03b9 \u0394\u03b5\u03ba\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf 2020<\/h3>\n<p>\u0388\u03c7\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7:<\/p>\n<p>1. \u03a4\u03bf <a href=\"https:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/4764\/year\/2020\/article\/121\">\u03ac\u03c1\u03b8\u03c1\u03bf 121<\/a> \u03c4\u03bf\u03c5 \u03bd. <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/1038\">4764\/2020<\/a> \u00ab\u03a1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03c5\u03b3\u03b5\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03bd\u03b4\u03b7\u03bc\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03c1\u03c9\u03bd\u03bf\u03ca\u03bf\u03cd COVID-19, \u03c4\u03b7\u03bd \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b1\u03b6\u03b9\u03ba\u03ae\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2, \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c4\u03ac\u03c7\u03c5\u03bd\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03bd\u03bf\u03bc\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd, \u03c4\u03b7 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5\u03c2 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03a4\u03bf\u03c0\u03b9\u03ba\u03ae\u03c2 \u0391\u03c5\u03c4\u03bf\u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03ba\u03b1\u03c4\u03b5\u03c0\u03b5\u03af-\u03b3\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb (\u0391&#8217; 256).<\/p>\n<p>2. \u03a4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf \u03b4\u03ad\u03ba\u03b1\u03c4\u03bf \u03c4\u03c1\u03af\u03c4\u03bf \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/988\">14.3.2020 \u03a0\u03c1\u03ac\u03be\u03b7\u03c2 \u039d\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5<\/a> \u00ab\u039a\u03b1\u03c4\u03b5\u03c0\u03b5\u03af\u03b3\u03bf\u03bd\u03c4\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c0\u03bf\u03c1\u03ac\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03c1\u03c9\u03bd\u03bf\u03ca\u03bf\u03cd COVID-19\u00bb (\u0391&#8217; 64), \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03ba\u03c5\u03c1\u03ce\u03b8\u03b7\u03ba\u03b5 \u03bc\u03b5 \u03c4\u03bf <a href=\"https:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/4682\/year\/2020\/article\/3\">\u03ac\u03c1\u03b8\u03c1\u03bf 3<\/a> \u03c4\u03bf\u03c5 \u03bd. <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/995\">4682\/2020<\/a> (\u0391&#8217; 76).<\/p>\n<p>3. \u03a4\u03bf\u03bd \u03bd. <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/943\">4622\/2019<\/a> \u00ab\u0395\u03c0\u03b9\u03c4\u03b5\u03bb\u03b9\u03ba\u03cc \u039a\u03c1\u03ac\u03c4\u03bf\u03c2: \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03c3\u03b7, \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2, \u03c4\u03c9\u03bd \u03ba\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03ba\u03b5\u03bd\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2\u00bb (\u0391&#8217; 133).<\/p>\n<p>4. \u03a4\u03bf\u03bd \u03bd. <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/609\">4270\/2014<\/a> \u00ab\u0391\u03c1\u03c7\u03ad\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03bf\u03c0\u03c4\u03b5\u03af\u03b1\u03c2 (\u03b5\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u039f\u03b4\u03b7\u03b3\u03af\u03b1\u03c2 2011\/85\/ \u0395\u0395) &#8211; \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb (\u0391&#8217; 143), \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd.<\/p>\n<p>5. \u03a4\u03bf\u03bd \u03bd. <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/332\">1545\/1985<\/a> \u00ab\u0395\u03b8\u03bd\u03b9\u03ba\u03cc \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03bd\u03b5\u03c1\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb (\u0391&#8217; 91).<\/p>\n<p>6. \u03a4\u03bf\u03bd \u03bd. <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/402\">2956\/2001<\/a> \u00ab\u0391\u03bd\u03b1\u03b4\u03b9\u03ac\u03c1\u03b8\u03c1\u03c9\u03c3\u03b7 \u039f.\u0391.\u0395.\u0394. \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb (\u0391&#8217; 258).<\/p>\n<p>7. \u03a4\u03b7\u03bd \u03c0\u03b1\u03c1. 2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 1 \u03c4\u03bf\u03c5 \u03c0.\u03b4. 219\/1973 \u00ab\u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u039d.\u03a0.\u0394.\u0394. \u03ba\u03b1\u03b9 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03ce\u03bd \u03c5\u03c0\u03cc \u03b5\u03c0\u03bf\u03c0\u03c4\u03b5\u03af\u03b1\u00bb (\u0391&#8217;200).<\/p>\n<p>8. \u03a4\u03b1 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03b3 \u03ba\u03b1\u03b9 \u03b5 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 6 \u03c4\u03bf\u03c5 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd <a href=\"https:\/\/www.taxheaven.gr\/circulars\/23542\/ee-2016-679-kanonismos-ee-ario-679-2016\">(\u0395\u0395) 2016\/679<\/a> \u03c4\u03bf\u03c5 \u0395\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03bf\u03cd \u039a\u03bf\u03b9\u03bd\u03bf\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03a3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5 \u03c4\u03b7\u03c2 27\u03b7\u03c2 \u0391\u03c0\u03c1\u03b9\u03bb\u03af\u03bf\u03c5 2016 (\u0393\u03b5\u03bd\u03b9\u03ba\u03cc\u03c2 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03a0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd, \u00ab\u0393.\u039a.\u03a0.\u0394.\u00bb).<\/p>\n<p>9. \u03a4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 90 \u03c4\u03bf\u03c5 \u03ba\u03ce\u03b4\u03b9\u03ba\u03b1 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03ba\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1, \u03c0\u03bf\u03c5 \u03ba\u03c5\u03c1\u03ce\u03b8\u03b7\u03ba\u03b5 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf \u03c0\u03c1\u03ce\u03c4\u03bf \u03c4\u03bf\u03c5 \u03c0.\u03b4. 63\/2005 \u00ab\u039a\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03ba\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1\u00bb (\u0391&#8217; 98), \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03ae\u03b8\u03b7\u03ba\u03b5 \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 22 \u03c4\u03bf\u03c5 <a href=\"https:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/4622\/year\/2019\/article\/119\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 119<\/a> \u03c4\u03bf\u03c5 \u03bd. <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/943\">4622\/2019<\/a> (\u0391&#8217; 133).<\/p>\n<p>10. \u03a4\u03b7\u03bd \u03c0\u03b1\u03c1. 2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 12 \u03c4\u03bf\u03c5 \u03c0.\u03b4. 80\/2016 \u00ab\u0391\u03bd\u03ac\u03bb\u03b7\u03c8\u03b7 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03ba\u03c4\u03b5\u03c2\u00bb (\u0391&#8217; 145), \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9.<\/p>\n<p>11. \u03a4\u03bf \u03c0.\u03b4. 134\/2017 \u00ab\u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u0391\u03bb\u03bb\u03b7\u03bb\u03b5\u03b3\u03b3\u03cd\u03b7\u03c2\u00bb (\u0391&#8217; 168), \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9.<\/p>\n<p>12. \u03a4\u03bf \u03c0.\u03b4. 142\/2017 \u00ab\u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd\u00bb (\u0391&#8217; 181), \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9.<\/p>\n<p>13. \u03a4\u03bf \u03c0.\u03b4. 81\/2019 \u00ab\u03a3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7, \u03c3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7, \u03bc\u03b5\u03c4\u03bf\u03bd\u03bf-\u03bc\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c4\u03bf\u03c5\u03c2 &#8211; \u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c9\u03bd\u00bb (\u0391&#8217; 119).<\/p>\n<p>14. \u03a4\u03bf \u03c0.\u03b4. 83\/2019 \u00ab\u0394\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u0391\u03bd\u03c4\u03b9\u03c0\u03c1\u03bf\u03ad\u03b4\u03c1\u03bf\u03c5 \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2, \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd, \u0391\u03bd\u03b1\u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ce\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c6\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd\u00bb (\u0391&#8217; 121).<\/p>\n<p>15. \u03a4\u03bf \u03c0.\u03b4. 84\/2019 \u00ab\u03a3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u0393\u03b5\u03bd\u03b9\u03ba\u03ce\u03bd \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b5\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u0395\u03b9\u03b4\u03b9\u03ba\u03ce\u03bd \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b5\u03b9\u03ce\u03bd\/\u0395\u03bd\u03b9\u03b1\u03af\u03c9\u03bd \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03a4\u03bf\u03bc\u03ad\u03c9\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03c9\u03bd\u00bb (\u0391&#8217; 123).<\/p>\n<p>16. \u03a4\u03bf \u03c0.\u03b4. 62\/2020 \u00ab\u0394\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u0391\u03bd\u03b1\u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ce\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c6\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd\u00bb (\u0391&#8217; 155).<\/p>\n<p>17. \u03a4\u03bf \u03c0.\u03b4. 2\/2021 \u00ab\u0394\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd, \u0391\u03bd\u03b1\u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ce\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd \u03ba\u03b1\u03b9 \u03a5\u03c6\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd\u00bb (\u0391&#8217; 2).<\/p>\n<p>18. \u03a4\u03b7\u03bd \u03c5\u03c0\u03cc \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03a570\/30.10.2020 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03c9\u03b8\u03c5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u00ab\u0391\u03bd\u03ac\u03b8\u03b5\u03c3\u03b7 \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c3\u03c4\u03bf\u03bd \u0391\u03bd\u03b1\u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ae \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03cc \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd, \u0398\u03b5\u03cc\u03b4\u03c9\u03c1\u03bf \u03a3\u03ba\u03c5\u03bb\u03b1\u03ba\u03ac\u03ba\u03b7\u00bb (\u0392&#8217;4805).<\/p>\n<p>19. \u03a4\u03b7\u03bd \u03c5\u03c0\u03cc \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 <a href=\"https:\/\/www.taxheaven.gr\/circulars\/31571\/40331-d1-13521-13-9-2019\">40331\/\u03941.13521\/13.9.2019<\/a> \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03a5\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u00ab\u0395\u03c0\u03b1\u03bd\u03b1\u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03cc\u03c1\u03c9\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03bd\u03c4\u03cd\u03c0\u03c9\u03bd \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03a3\u0395\u03a0\u0395 \u03ba\u03b1\u03b9 \u039f\u0391\u0395\u0394\u00bb (\u0392&#8217; 3520), \u03cc\u03c0\u03c9\u03c2 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b5 \u03ba\u03b1\u03b9 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9.<\/p>\n<p>20. \u03a4\u03b7\u03bd \u03c5\u03c0&#8217; \u03b1\u03c1. \u03bf\u03b9\u03ba. <a href=\"https:\/\/www.taxheaven.gr\/circulars\/32625\/12997-231-2020\">12997\/231\/23.3.2020<\/a> \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03a5\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u00ab\u039c\u03b7\u03c7\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03bc\u03ad\u03c4\u03c1\u03c9\u03bd \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5 \u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5 \u03ba\u03bf\u03c1\u03c9\u03bd\u03bf\u03ca\u03bf\u03cd COVID-19\u00bb (\u0392&#8217; 993), \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9.<\/p>\n<p>21. \u03a4\u03b9\u03c2 \u03c5\u03c0&#8217; \u03b1\u03c1. \u03bf\u03b9\u03ba. 52205\/2936\/17-12-2020 \u03ba\u03b1\u03b9 \u03bf\u03b9\u03ba. 673\/44\/8-1-2021 \u03b5\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u0393\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7\u03c2 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03a5\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd.<\/p>\n<p>22. \u03a4\u03b7\u03bd \u03b1\u03bd\u03ac\u03b3\u03ba\u03b7 \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03c4\u03ad\u03c7\u03bd\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03c4\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03bd\u03b4\u03b7\u03bc\u03af\u03b1\u03c2 COVID-19 \u03b5\u03c0\u03ad\u03c6\u03b5\u03c1\u03b1\u03bd \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03ae\u03b3\u03bc\u03b1 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c4\u03bf\u03bc\u03b5\u03af\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03b1\u03c5\u03c4\u03bf\u03af \u03b2\u03c1\u03ad\u03b8\u03b7\u03ba\u03b1\u03bd \u03ae \u03b8\u03b1 \u03b2\u03c1\u03b5\u03b8\u03bf\u03cd\u03bd \u03c7\u03c9\u03c1\u03af\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03bf \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2.<\/p>\n<p>23. \u03a4\u03bf \u03b3\u03b5\u03b3\u03bf\u03bd\u03cc\u03c2 \u03cc\u03c4\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03ba\u03b1\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b7 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7, \u03b1\u03c0\u03bf\u03c6\u03b1\u03c3\u03af\u03b6\u03bf\u03c5\u03bc\u03b5:<\/p>\n<p>\u039a\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03bf\u03c5\u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03cc\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ad\u03bd\u03c4\u03b1\u03be\u03b7\u03c2 \u03c3\u03c4\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03c4\u03ad\u03c7\u03bd\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd, \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03c9\u03bd \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03cd \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03ae\u03bd\u03b5\u03c2 \u039d\u03bf\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf \u03ba\u03b1\u03b9 \u0394\u03b5\u03ba\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf \u03c4\u03bf\u03c5 2020, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n<p><strong>\u0386\u03c1\u03b8\u03c1\u03bf 1<\/strong><\/p>\n<p>\u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03bb\u03ae\u03c8\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03cd \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd<\/p>\n<p>1. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03cd \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd, \u03bf\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c4\u03bf\u03c5 <a href=\"https:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/4764\/year\/2020\/article\/121\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 121<\/a> \u03c4\u03bf\u03c5 \u03bd. <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/1038\">4764\/2020<\/a> \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ac \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 &#8211; \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c3\u03c4\u03bf \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc \u03ad\u03bd\u03c4\u03c5\u03c0\u03bf \u03c4\u03bf\u03c5 \u03a0\u03b1\u03c1\u03b1\u03c1\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03bc\u03b5 \u03c4\u03af\u03c4\u03bb\u03bf: \u00ab\u0391\u03af\u03c4\u03b7\u03c3\u03b7 &#8211; \u03a5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u0394\u03ae\u03bb\u03c9\u03c3\u03b7 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03c4\u03ad\u03c7\u03bd\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03cd \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5 <a href=\"https:\/\/www.taxheaven.gr\/laws\/view\/index\/law\/4764\/year\/2020\/article\/121\">\u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 121<\/a> \u03c4\u03bf\u03c5 \u03bd. <a href=\"https:\/\/www.taxheaven.gr\/laws\/law\/index\/law\/1038\">4764\/2020<\/a>\u00bb, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c3\u03c5\u03bd\u03b9\u03c3\u03c4\u03ac \u03c4\u03b1\u03c5\u03c4\u03bf\u03c7\u03c1\u03cc\u03bd\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bd. 1599\/1986 (\u0391&#8217; 75), \u03b1\u03bd\u03ac \u03bc\u03ae\u03bd\u03b1, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03ae\u03bd\u03b5\u03c2 \u039d\u03bf\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf \u03ba\u03b1\u03b9 \u0394\u03b5\u03ba\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf 2020, \u03c3\u03c4\u03b7\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae \u03c0\u03bb\u03b1\u03c4\u03c6\u03cc\u03c1\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd (supportemployees.services.gov.gr) \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03a5\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd, \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7.<\/p>\n<p>2. \u03a3\u03c4\u03b7\u03bd \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 &#8211; \u03c5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03bf\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03b4\u03b7\u03bb\u03ce\u03bd\u03bf\u03c5\u03bd \u03c4\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ac \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03c5\u03c2 \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03bf\u03cd \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd (\u0399\u0392\u0391\u039d).<\/p>\n<p>3. \u0397 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03bf\u03cd \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03cc\u03c0\u03b9\u03bd 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\u0394\u03b5\u03ba\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf 2020 \u0388\u03c7\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7: 1. \u03a4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 121 \u03c4\u03bf\u03c5 \u03bd. 4764\/2020 \u00ab\u03a1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03c5\u03b3\u03b5\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03bd\u03b4\u03b7\u03bc\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03c1\u03c9\u03bd\u03bf\u03ca\u03bf\u03cd COVID-19, \u03c4\u03b7\u03bd \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b1\u03b6\u03b9\u03ba\u03ae\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2, \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c4\u03ac\u03c7\u03c5\u03bd\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03bd\u03bf\u03bc\u03ae\u03c2 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd, \u03c4\u03b7 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u03bf\u03c6\u03b5\u03b9\u03bb\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5\u03c2 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03a4\u03bf\u03c0\u03b9\u03ba\u03ae\u03c2 \u0391\u03c5\u03c4\u03bf\u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03ba\u03b1\u03c4\u03b5\u03c0\u03b5\u03af-\u03b3\u03bf\u03c5\u03c3\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb (\u0391' 256). 2. \u03a4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf \u03b4\u03ad\u03ba\u03b1\u03c4\u03bf \u03c4\u03c1\u03af\u03c4\u03bf \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc 14.3.2020 \u03a0\u03c1\u03ac\u03be\u03b7\u03c2 \u039d\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd \u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u00ab\u039a\u03b1\u03c4\u03b5\u03c0\u03b5\u03af\u03b3\u03bf\u03bd\u03c4\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c0\u03bf\u03c1\u03ac\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03c1\u03c9\u03bd\u03bf\u03ca\u03bf\u03cd COVID-19\u00bb (\u0391' 64), \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03ba\u03c5\u03c1\u03ce\u03b8\u03b7\u03ba\u03b5 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 3 \u03c4\u03bf\u03c5 \u03bd. 4682\/2020 (\u0391' 76). 3. \u03a4\u03bf\u03bd \u03bd. 4622\/2019 \u00ab\u0395\u03c0\u03b9\u03c4\u03b5\u03bb\u03b9\u03ba\u03cc \u039a\u03c1\u03ac\u03c4\u03bf\u03c2: \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03c3\u03b7, \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c4\u03b7\u03c2 \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2, \u03c4\u03c9\u03bd \u03ba\u03c5\u03b2\u03b5\u03c1\u03bd\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03ba\u03b5\u03bd\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2\u00bb (\u0391' 133). 4. \u03a4\u03bf\u03bd \u03bd. 4270\/2014 \u00ab\u0391\u03c1\u03c7\u03ad\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03bf\u03c0\u03c4\u03b5\u03af\u03b1\u03c2 (\u03b5\u03bd\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u039f\u03b4\u03b7\u03b3\u03af\u03b1\u03c2 2011\/85\/ \u0395\u0395) - \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb (\u0391' 143), \u03cc\u03c0\u03c9\u03c2 \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03bd. 5. \u03a4\u03bf\u03bd \u03bd. 1545\/1985 \u00ab\u0395\u03b8\u03bd\u03b9\u03ba\u03cc \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03bd\u03b5\u03c1\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb (\u0391' 91). 6. \u03a4\u03bf\u03bd \u03bd. 2956\/2001 \u00ab\u0391\u03bd\u03b1\u03b4\u03b9\u03ac\u03c1\u03b8\u03c1\u03c9\u03c3\u03b7 \u039f.\u0391.\u0395.\u0394. \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb (\u0391' 258). 7. \u03a4\u03b7\u03bd \u03c0\u03b1\u03c1. 2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 1 \u03c4\u03bf\u03c5 \u03c0.\u03b4. 219\/1973 \u00ab\u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u039d.\u03a0.\u0394.\u0394. \u03ba\u03b1\u03b9 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03ce\u03bd \u03c5\u03c0\u03cc \u03b5\u03c0\u03bf\u03c0\u03c4\u03b5\u03af\u03b1\u00bb (\u0391'200). 8. \u03a4\u03b1 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03b3...","protected":false},"author":1,"featured_media":24164,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[92],"tags":[],"class_list":["post-24153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nea"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u038c\u03a1\u039f\u0399 \u039a\u0391\u0399 \u03a0\u03a1\u039f\u03ab\u03a0\u039f\u0398\u0395\u03a3\u0395\u0399\u03a3 \u0395\u039d\u03a4\u0391\u039e\u0397\u03a3 \u03a3\u03a4\u0391 \u039c\u0395\u03a4\u03a1\u0391 \u03a3\u03a4\u0397\u03a1\u0399\u039e\u0397\u03a3 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