{"id":13320,"date":"2024-09-19T21:40:18","date_gmt":"2024-09-19T21:40:18","guid":{"rendered":"https:\/\/setupco.ae\/wegzugsbesteuerung-deutschland-wichtige-aenderungen-2024-und-steuerberater-tipps\/"},"modified":"2024-09-21T20:37:21","modified_gmt":"2024-09-21T20:37:21","slug":"%cf%86%ce%bf%cf%81%ce%bf%ce%bb%ce%bf%ce%b3%ce%af%ce%b1-%ce%b5%ce%be%cf%8c%ce%b4%ce%bf%cf%85-%ce%b3%ce%b5%cf%81%ce%bc%ce%b1%ce%bd%ce%af%ce%b1-%cf%83%ce%b7%ce%bc%ce%b1%ce%bd%cf%84%ce%b9%ce%ba%ce%ad","status":"publish","type":"post","link":"https:\/\/setupco.ae\/el\/%cf%86%ce%bf%cf%81%ce%bf%ce%bb%ce%bf%ce%b3%ce%af%ce%b1-%ce%b5%ce%be%cf%8c%ce%b4%ce%bf%cf%85-%ce%b3%ce%b5%cf%81%ce%bc%ce%b1%ce%bd%ce%af%ce%b1-%cf%83%ce%b7%ce%bc%ce%b1%ce%bd%cf%84%ce%b9%ce%ba%ce%ad\/","title":{"rendered":"\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03c3\u03c4\u03b7 \u0393\u03b5\u03c1\u03bc\u03b1\u03bd\u03af\u03b1: \u03a3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03c4\u03bf 2024 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03ad\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03c9\u03bd"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><b>\u03a7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b1\u03bd\u03ac\u03b3\u03bd\u03c9\u03c3\u03b7\u03c2<\/span> <span class=\"rt-time\"> 3<\/span> <span class=\"rt-label rt-postfix\">\u03bb\u03b5\u03c0\u03c4\u03ac<\/b><\/span><\/span>\n<p class=\"wp-block-paragraph\">\u03a3\u03c7\u03b5\u03b4\u03b9\u03ac\u03b6\u03b5\u03c4\u03b5 \u03bd\u03b1 \u03c6\u03cd\u03b3\u03b5\u03c4\u03b5 \u03b1\u03c0\u03cc \u03c4\u03b7 \u0393\u03b5\u03c1\u03bc\u03b1\u03bd\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03c1\u03c9\u03c4\u03b9\u03ad\u03c3\u03c4\u03b5 \u03c0\u03bf\u03b9\u03b5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03b1\u03c5\u03c4\u03cc \u03b3\u03b9\u03b1 \u03b5\u03c3\u03ac\u03c2; \u03a4\u03bf <strong>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5<\/strong> \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc \u03b6\u03ae\u03c4\u03b7\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c0\u03bf\u03bb\u03bb\u03bf\u03cd\u03c2 \u03bf\u03bc\u03bf\u03b3\u03b5\u03bd\u03b5\u03af\u03c2, \u03b9\u03b4\u03af\u03c9\u03c2 \u03b1\u03bd \u03ba\u03b1\u03c4\u03ad\u03c7\u03b5\u03c4\u03b5 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03c3\u03b5 \u03b5\u03b3\u03c7\u03ce\u03c1\u03b9\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2. \u0397 \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 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\u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b1\u03c0\u03bf\u03c4\u03c1\u03bf\u03c0\u03ae \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03b4\u03b9\u03b1\u03c6\u03c5\u03b3\u03ae\u03c2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a3\u03b5 \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf, \u03b8\u03b1 \u03bc\u03ac\u03b8\u03b5\u03c4\u03b5 \u03c4\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5, \u03c0\u03bf\u03b9\u03bf\u03c5\u03c2 \u03b1\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03b9 \u03c0\u03ce\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af\u03c4\u03b5 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03b5\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03c4\u03b5\u03af\u03c4\u03b5 \u03ba\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b1 \u03b3\u03b9\u03b1 \u03bc\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03ba\u03cc\u03bc\u03b9\u03c3\u03b7 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ce\u03c3\u03c4\u03b5 \u03bd\u03b1 \u03b1\u03c0\u03bf\u03c6\u03cd\u03b3\u03b5\u03c4\u03b5 \u03b4\u03c5\u03c3\u03ac\u03c1\u03b5\u03c3\u03c4\u03b5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c0\u03bb\u03ae\u03be\u03b5\u03b9\u03c2.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u03a4\u03b1 \u03c0\u03b9\u03bf \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac \u03b3\u03b5\u03b3\u03bf\u03bd\u03cc\u03c4\u03b1 \u03b5\u03bd \u03c3\u03c5\u03bd\u03c4\u03bf\u03bc\u03af\u03b1:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0395\u03c0\u03b5\u03be\u03ae\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5<\/strong>\u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b5\u03ac\u03bd 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\u03ae \u03c3\u03c4\u03b7\u03bd \u03b1\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03c3\u03c4\u03b9\u03b3\u03bc\u03ae \u03c4\u03b7\u03c2 \u03b1\u03bd\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7\u03c2.<\/li>\n\n\n\n<li><strong>\u03a6\u03bf\u03c1\u03bf\u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae<\/strong>\u03a3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ad\u03c2 \u03cc\u03c0\u03c9\u03c2 \u03b7 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c0\u03c1\u03b9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03ba\u03cc\u03bc\u03b9\u03c3\u03b7, \u03b7 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c3\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03ae \u03b7 \u03b1\u03bd\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7\u03c2 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c3\u03c5\u03bc\u03b2\u03ac\u03bb\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03c9\u03bd.<\/li>\n\n\n\n<li><strong>\u03a3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1 \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2 \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2<\/strong>\u0397 \u03bc\u03b5\u03c4\u03b1\u03ba\u03cc\u03bc\u03b9\u03c3\u03b7 \u03c3\u03b5 \u03c7\u03ce\u03c1\u03b1 \u03bc\u03b5 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1 \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u03a4\u03b9 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a4\u03bf <strong>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5<\/strong> \u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03cc\u03c4\u03b1\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03bb\u03b5\u03af\u03c0\u03b5\u03c4\u03b5 \u03c4\u03b7 \u0393\u03b5\u03c1\u03bc\u03b1\u03bd\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b7\u03c1\u03bf\u03af\u03c4\u03b5 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2. \u03a3\u03ba\u03bf\u03c0\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bd\u03b1 \u03b1\u03c0\u03bf\u03c4\u03c1\u03ad\u03c8\u03b5\u03b9 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03c7\u03c9\u03c1\u03af\u03c2 \u03b7 \u0393\u03b5\u03c1\u03bc\u03b1\u03bd\u03af\u03b1 \u03bd\u03b1 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03c3\u03ba\u03ae\u03c3\u03b5\u03b9 \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2. \u0391\u03c5\u03c4\u03cc \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03ba\u03c5\u03c1\u03af\u03c9\u03c2 \u03c4\u03b1 \u03ac\u03c4\u03bf\u03bc\u03b1 \u03c0\u03bf\u03c5 <strong>\u03a3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2<\/strong> \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03c4\u03b5 \u03ae <strong>\u039c\u03bf\u03bd\u03b1\u03b4\u03b9\u03ba\u03cc\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03ae\u03c4\u03b7\u03c2<\/strong>\u03c0\u03bf\u03c5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b1\u03b3\u03b1\u03b8\u03ac \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u03a0\u03bf\u03b9\u03bf\u03c2 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5;<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0394\u03b9\u03b1\u03bc\u03bf\u03bd\u03ae \u03c3\u03c4\u03b7 \u0393\u03b5\u03c1\u03bc\u03b1\u03bd\u03af\u03b1<\/strong>\u03a0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ad\u03c7\u03b5\u03c4\u03b5 \u03b6\u03ae\u03c3\u03b5\u03b9 \u03c3\u03c4\u03b7 \u0393\u03b5\u03c1\u03bc\u03b1\u03bd\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b5\u03c0\u03c4\u03ac \u03c3\u03c5\u03bd\u03b1\u03c0\u03c4\u03ac \u03ad\u03c4\u03b7.<\/li>\n\n\n\n<li><strong>\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2<\/strong>\u039a\u03b1\u03c4\u03ad\u03c7\u03b5\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b1\u03c0\u03cc 1 % \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03bc\u03b9\u03b1\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03bc\u03b9\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2.<\/li>\n\n\n\n<li><strong>\u039a\u03b1\u03bc\u03af\u03b1 \u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae\u03c2<\/strong>\u0395\u03ac\u03bd \u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03c4\u03b5 \u03b2\u03ac\u03c3\u03b9\u03bc\u03b5\u03c2 \u03c0\u03c1\u03bf\u03c3\u03b4\u03bf\u03ba\u03af\u03b5\u03c2 \u03bd\u03b1 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03ad\u03c8\u03b5\u03c4\u03b5 \u03c3\u03c4\u03b7 \u0393\u03b5\u03c1\u03bc\u03b1\u03bd\u03af\u03b1 \u03c3\u03c4\u03bf \u03b5\u03b3\u03b3\u03cd\u03c2 \u03bc\u03ad\u03bb\u03bb\u03bf\u03bd, \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u0395\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf 2024<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u039f\u03b9 \u03bd\u03ad\u03bf\u03b9 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03af, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03c4\u03ad\u03b8\u03b7\u03ba\u03b1\u03bd \u03c3\u03b5 \u03b9\u03c3\u03c7\u03cd \u03c4\u03bf 2024, \u03b5\u03c0\u03ad\u03c6\u03b5\u03c1\u03b1\u03bd \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03c3\u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u039a\u03b1\u03c4\u03ac\u03c1\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0' \u03b1\u03cc\u03c1\u03b9\u03c3\u03c4\u03bf\u03bd \u03b1\u03bd\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2<\/strong>\u0397 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03bd\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b5\u03c0' \u03b1\u03cc\u03c1\u03b9\u03c3\u03c4\u03bf\u03bd \u03b3\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u0395\/\u0395\u039f\u03a7 \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03ae\u03b8\u03b7\u03ba\u03b5.<\/li>\n\n\n\n<li><strong>\u03a0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c3\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2<\/strong>\u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bd\u03b1 \u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7 \u03c3\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b5\u03c0\u03c4\u03ac \u03b5\u03c4\u03ce\u03bd.<\/li>\n\n\n\n<li><strong>\u0395\u03ba\u03c4\u03b5\u03c4\u03b1\u03bc\u03ad\u03bd\u03b7 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ce\u03bd<\/strong>\u0397 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03c3\u03c4\u03b7 \u0393\u03b5\u03c1\u03bc\u03b1\u03bd\u03af\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c4\u03ac\u03b8\u03b7\u03ba\u03b5 \u03c3\u03b5 \u03b5\u03c0\u03c4\u03ac \u03ad\u03c4\u03b7 (\u03c3\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 12 \u03ad\u03c4\u03b7).<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u039f\u03b9 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bd \u03b1\u03ba\u03cc\u03bc\u03b7 \u03c0\u03b9\u03bf \u03b1\u03ba\u03c1\u03b9\u03b2\u03ae \u03c3\u03c7\u03b5\u03b4\u03b9\u03b1\u03c3\u03bc\u03cc, \u03b9\u03b4\u03af\u03c9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac \u03c3\u03c5\u03bc\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03ad\u03bd\u03b1 <strong>\u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7<\/strong> \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b1\u03c2 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03c3\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2. \u0391\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03c4\u03b1 \u03b2\u03ae\u03bc\u03b1\u03c4\u03b1:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u039a\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1\u03c2 \u03b1\u03be\u03af\u03b1\u03c2<\/strong>\u03a0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03c3\u03c4\u03b5 \u03c4\u03b7\u03bd \u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03c3\u03b1 \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b1\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03c3\u03c4\u03b9\u03b3\u03bc\u03ae \u03c4\u03b7\u03c2 \u03b1\u03bd\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7\u03c2.<\/li>\n\n\n\n<li><strong>\u0391\u03c6\u03b1\u03af\u03c1\u03b5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2<\/strong>\u03a4\u03bf \u03b1\u03c1\u03c7\u03b9\u03ba\u03cc \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b1\u03c6\u03b1\u03b9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03b3\u03bf\u03c1\u03b1\u03af\u03b1 \u03b1\u03be\u03af\u03b1.<\/li>\n\n\n\n<li><strong>\u03a6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03ad\u03c1\u03b4\u03bf\u03c5\u03c2<\/strong>\u03a4\u03bf \u03ba\u03ad\u03c1\u03b4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0388\u03bd\u03b1\u03c2 \u03bc\u03ad\u03c4\u03bf\u03c7\u03bf\u03c2 \u03c4\u03b7\u03c2 GmbH \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b8\u03c5\u03bc\u03b5\u03af \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03ba\u03bf\u03bc\u03af\u03c3\u03b5\u03b9 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ad\u03c7\u03b5\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9 \u03ba\u03b1\u03c4\u03ac \u03bc\u03ad\u03c3\u03bf \u03cc\u03c1\u03bf \u03ba\u03ad\u03c1\u03b4\u03b7 186.500 \u03b5\u03c5\u03c1\u03ce \u03c4\u03b1 \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03c4\u03c1\u03af\u03b1 \u03c7\u03c1\u03cc\u03bd\u03b9\u03b1. \u0397 \u03b1\u03be\u03af\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5 \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03b1\u03c3\u03b9\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 13,75 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b1\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03ad\u03c1\u03b4\u03bf\u03c5\u03c2:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>186.500 \u03b5\u03c5\u03c1\u03ce \u00d7 13,75 = 2.564.375 \u03b5\u03c5\u03c1\u03ce<\/li>\n\n\n\n<li>\u03b5\u03ba \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd 60 % \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03b1: 2.564.375 \u03b5\u03c5\u03c1\u03ce \u00d7 0,60 = 1.538.625 \u03b5\u03c5\u03c1\u03ce<\/li>\n\n\n\n<li>\u039c\u03b5 \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ae 40 %, \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7 615.450 \u03b5\u03c5\u03c1\u03ce.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0395\u03c0\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03bf 2024<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u039f\u03b9 \u03bd\u03ad\u03bf\u03b9 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03af \u03b1\u03c0\u03cc \u03c4\u03bf 2024 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03ba\u03ac\u03c0\u03bf\u03b9\u03b5\u03c2 \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u03a0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03bc\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b2\u03bf\u03bb\u03ae<\/strong>\u039f \u03c6\u03cc\u03c1\u03bf\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03c3\u03b5 \u03b5\u03c0\u03c4\u03ac \u03b5\u03c4\u03ae\u03c3\u03b9\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03b1\u03bb\u03bb\u03ac \u03bc\u03cc\u03bd\u03bf \u03bc\u03b5 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7. \u039f\u03b9 \u03b5\u03c0' \u03b1\u03cc\u03c1\u03b9\u03c3\u03c4\u03bf\u03bd \u03b1\u03bd\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03b1\u03c1\u03b3\u03b7\u03b8\u03b5\u03af.<\/li>\n\n\n\n<li><strong>\u03a3\u03c5\u03bd\u03c4\u03bf\u03bc\u03b5\u03c5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b5\u03c2<\/strong>\u0397 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03bc\u03b5\u03b9\u03ce\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc \u03b4\u03ad\u03ba\u03b1 \u03c3\u03b5 \u03b5\u03c0\u03c4\u03ac \u03ad\u03c4\u03b7.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u03a3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ad\u03c2 \u03c6\u03bf\u03c1\u03bf\u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u03a5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03b5\u03c2 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7\u03c2 \u03ae \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u03a0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c0\u03c1\u03b9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03ba\u03af\u03bd\u03b7\u03c3\u03b7<\/strong>\u0395\u03ac\u03bd \u03c3\u03ba\u03bf\u03c0\u03b5\u03cd\u03b5\u03c4\u03b5 \u03bd\u03b1 \u03c0\u03bf\u03c5\u03bb\u03ae\u03c3\u03b5\u03c4\u03b5 \u03c4\u03b9\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b1\u03c2 \u03bf\u03cd\u03c4\u03c9\u03c2 \u03ae \u03ac\u03bb\u03bb\u03c9\u03c2, \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c5\u03bc\u03c6\u03ad\u03c1\u03bf\u03bd \u03bd\u03b1 \u03c4\u03bf \u03ba\u03ac\u03bd\u03b5\u03c4\u03b5 \u03c0\u03c1\u03b9\u03bd \u03bc\u03b5\u03c4\u03b1\u03ba\u03bf\u03bc\u03af\u03c3\u03b5\u03c4\u03b5 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b1\u03c0\u03bf\u03c6\u03cd\u03b3\u03b5\u03c4\u03b5 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7.<\/li>\n\n\n\n<li><strong>\u03a0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c3\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2<\/strong>\u039c\u03c0\u03bf\u03c1\u03b5\u03af\u03c4\u03b5 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03b5\u03c4\u03b5 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c6\u03bf\u03c1\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c3\u03b5 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bd\u03b5\u03af\u03bc\u03b5\u03c4\u03b5 \u03c4\u03bf \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03b2\u03ac\u03c1\u03bf\u03c2.<\/li>\n\n\n\n<li><strong>\u039c\u03b5\u03c4\u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c3\u03b5 \u03c7\u03ce\u03c1\u03b1 \u03bc\u03b5 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1 \u03b1\u03c0\u03bf\u03c6\u03c5\u03b3\u03ae\u03c2 \u03b4\u03b9\u03c0\u03bb\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 (\u03a3\u0391\u0394\u03a6)<\/strong>\u0397 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\u03c0\u03c1\u03bf\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5 \u03bd\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03bd\u03b5\u03af\u03bc\u03b5\u03c4\u03b5 \u03c3\u03b5 \u03c0\u03bf\u03bb\u03bb\u03ac \u03ad\u03c4\u03b7.<\/li>\n\n\n\n<li><strong>\u03a7\u03b1\u03bc\u03b7\u03bb\u03ae \u03b1\u03c0\u03bf\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03ba\u03c1\u03c5\u03c6\u03ce\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd<\/strong>\u0397 \u03b1\u03ba\u03c1\u03b9\u03b2\u03ae\u03c2 \u03b1\u03c0\u03bf\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03ba\u03c1\u03c5\u03c6\u03ce\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03bc\u03b5\u03b9\u03ce\u03c3\u03b5\u03b9 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u0397 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