{"id":4944,"date":"2025-03-12T12:04:38","date_gmt":"2025-03-12T12:04:38","guid":{"rendered":"https:\/\/www.mnpconsultants.gr\/?p=4944"},"modified":"2026-02-07T13:58:51","modified_gmt":"2026-02-07T13:58:51","slug":"%ce%bc%ce%b5%cf%84%ce%b1%cf%80%ce%bf%ce%af%ce%b7%cf%83%ce%b7-%cf%80%cf%81%ce%bf%cf%8a%cf%8c%ce%bd%cf%84%cf%89%ce%bd-%ce%b1%ce%bb%ce%b9%ce%b5%ce%af%ce%b1%cf%82-%ce%ba%ce%b1%ce%b9-%cf%85%ce%b4","status":"publish","type":"post","link":"https:\/\/www.mnpconsultants.gr\/el\/2025\/03\/12\/%ce%bc%ce%b5%cf%84%ce%b1%cf%80%ce%bf%ce%af%ce%b7%cf%83%ce%b7-%cf%80%cf%81%ce%bf%cf%8a%cf%8c%ce%bd%cf%84%cf%89%ce%bd-%ce%b1%ce%bb%ce%b9%ce%b5%ce%af%ce%b1%cf%82-%ce%ba%ce%b1%ce%b9-%cf%85%ce%b4\/","title":{"rendered":"\u0394\u03c1\u03ac\u03c3\u03b7 2.2.3 \u00ab\u039c\u03b5\u03c4\u03b1\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u0391\u03bb\u03b9\u03b5\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 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\u03c4\u03bf \u03bc\u03b1\u03b3\u03b5\u03af\u03c1\u03b5\u03bc\u03b1, \u03b7 \u03b4\u03b9\u03b1\u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03c3\u03b5 \u03be\u03af\u03b4\u03b9, \u03b7 \u03b1\u03c0\u03bf\u03be\u03ae\u03c1\u03b1\u03bd\u03c3\u03b7 \u03ae \u03b7 \u03c0\u03c1\u03bf\u03b5\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03b9\u03c7\u03b8\u03cd\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03b3\u03bf\u03c1\u03ac \u03ba\u03b1\u03c4\u03ac \u03bf\u03c0\u03bf\u03b9\u03bf\u03bd\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03bf \u03c4\u03c1\u03cc\u03c0\u03bf\u00bb<\/em><\/span><\/p>\n<p><span style=\"color: #000000;\">\u0395\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03bf\u03b9 \u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03c5\u03c0\u03cc\u03c8\u03b9\u03bd \u03c4\u03bf\u03c5\u03c2 \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u03a4\u03bf \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03bf <strong>\u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03bf\u03bb\u03bf\u03ba\u03bb\u03b7\u03c1\u03c9\u03b8\u03b5\u03af \u03ae \u03c5\u03bb\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03c0\u03bb\u03ae\u03c1\u03c9\u03c2<\/strong>, \u03c0\u03c1\u03b9\u03bd \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03b5\u03b9 \u03bf \u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03a5\u0394 \u03a0\u0391\u039b\u03a5\u0398 \u03c4\u03b7\u03bd \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2, \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b1 \u03b1\u03bd \u03cc\u03bb\u03b5\u03c2 \u03bf\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b3\u03af\u03bd\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0394\u03b5\u03bd \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03bc\u03b5\u03c4\u03b1\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b3\u03b5\u03bd\u03b5\u03c4\u03b9\u03ba\u03ac \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0397 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03a0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b7\u03bd <strong>31.12.2029<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">\u0397 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03bb\u03b5\u03be\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03c4\u03b7\u03c2 \u0394\u03c1\u03ac\u03c3\u03b7\u03c2 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b3\u03b5\u03bd\u03ad\u03c3\u03c4\u03b5\u03c1\u03b7 \u03c4\u03b7\u03c2 <strong>30.11.2022<\/strong> \u03ba\u03b1\u03b9 \u03b8\u03b1 \u03ba\u03b1\u03b8\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0394\u03b5\u03bd \u03b3\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b4\u03b5\u03ba\u03c4\u03ad\u03c2 \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03c5\u03c0\u03cc \u03c3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd.<\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #0000ff;\">\u0395\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b5\u03c2 \u0394\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2<\/span><\/h4>\n<p><span style=\"color: #000000;\">\u039f\u03b9 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b5\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b4\u03b9\u03b1\u03ba\u03c1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03be\u03ae\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u039f\u03b9 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03a0\u03c1\u03ac\u03be\u03b7 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd (\u03c5\u03c0\u03cc \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2).<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03bf\u03c2 \u03c7\u03ce\u03c1\u03bf\u03c5 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 10% \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5 \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u03a0\u03c1\u03ac\u03be\u03b7\u03c2.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0388\u03c1\u03b3\u03b1 \u03bf\u03b4\u03bf\u03c0\u03bf\u03b9\u03af\u03b1\u03c2, \u03b4\u03b9\u03ac\u03bd\u03bf\u03b9\u03be\u03b7\u03c2 \u03b4\u03c1\u03cc\u03bc\u03c9\u03bd, \u03b5\u03c0\u03af\u03c3\u03c4\u03c1\u03c9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03c4\u03cc\u03c3\u03c4\u03c1\u03c9\u03c3\u03b7\u03c2 (\u03b5\u03ba\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1 \u03c7\u03ce\u03c1\u03bf\u03c5). \u0397 \u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03b7 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b7 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 100.000 \u20ac \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b4\u03b5\u03bd \u03b8\u03b1 \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf 10% \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03bf\u03cd \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\u03c5 \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u039b\u03b9\u03bc\u03b5\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u039a\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ae, \u03b5\u03c0\u03ad\u03ba\u03c4\u03b1\u03c3\u03b7 \u03ae \u03b5\u03ba\u03c3\u03c5\u03b3\u03c7\u03c1\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03cd\u03c1\u03b9\u03c9\u03bd \u03ae \u03b2\u03bf\u03b7\u03b8\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03c4\u03b9\u03c1\u03b9\u03b1\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2 \u03bc\u03bf\u03bd\u03ac\u03b4\u03b1\u03c2.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ae, \u03c4\u03b7\u03bd \u03b5\u03c0\u03ad\u03ba\u03c4\u03b1\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u03b5\u03ba\u03c3\u03c5\u03b3\u03c7\u03c1\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc \u03c8\u03c5\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03c7\u03ce\u03c1\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03ae\u03ba\u03b5\u03c5\u03c3\u03b7\u03c2 \u03b1\u03bb\u03b9\u03b5\u03c5\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03bd\u03ad\u03bf\u03c5 (\u03ba\u03b1\u03b9\u03bd\u03bf\u03cd\u03c1\u03b3\u03b9\u03bf\u03c5) \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0395\u03ba\u03c3\u03c5\u03b3\u03c7\u03c1\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03b1\u03b2\u03ac\u03b8\u03bc\u03b9\u03c3\u03b7 \u03bc\u03b5 \u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03bf \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03bf\u03c5 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u039a\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03b1\u03bb\u03b9\u03b5\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03b4\u03b1\u03c4\u03bf\u03ba\u03b1\u03bb\u03bb\u03b9\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0391\u03b3\u03bf\u03c1\u03ac, \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03ba\u03b9\u03b2\u03c9\u03c4\u03af\u03c9\u03bd \u03b1\u03c0\u03cc \u03c0\u03bf\u03bb\u03c5\u03c3\u03c4\u03b5\u03c1\u03af\u03bd\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03c5\u03c7\u03cc\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03c4\u03b7\u03c2 \u03bc\u03bf\u03bd\u03ac\u03b4\u03b1\u03c2.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0391\u03b3\u03bf\u03c1\u03ac, \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03b1\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0391\u03b3\u03bf\u03c1\u03ac, \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd, \u03c7\u03ce\u03c1\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03bc\u03bf\u03bd\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c3\u03c4\u03af\u03b1\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03b4\u03c1\u03b9\u03ac\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03bf \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc (\u03ad\u03c9\u03c2 <strong>10%<\/strong>).<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0391\u03b3\u03bf\u03c1\u03ac \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03bf\u03c5 \u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03bc\u03b5\u03bb\u03ad\u03c4\u03b7, \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03ba\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c3\u03c5\u03c3\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03bf\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0391\u03b3\u03bf\u03c1\u03ac, \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03b9 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c3\u03c5\u03c3\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03b1\u03c0\u03cc \u03b1\u03bd\u03b1\u03bd\u03b5\u03ce\u03c3\u03b9\u03bc\u03b5\u03c2 \u03c0\u03b7\u03b3\u03ad\u03c2.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0391\u03b3\u03bf\u03c1\u03ac \u03c7\u03b5\u03c1\u03c3\u03b1\u03af\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u039c\u03b5\u03bb\u03ad\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03c9\u03bd.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03be\u03bf\u03b4\u03b1, \u039c\u03b5 \u03c4\u03bf\u03bd \u03cc\u03c1\u03bf\u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03bd\u03bf\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03b1\u03ba\u03ad\u03bb\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03ba\u03c0\u03cc\u03bd\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd \u03b1\u03b4\u03b5\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03ad\u03c1\u03b3\u03bf\u03c5 (\u03ad\u03c9\u03c2 <strong>5%)<\/strong><\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #0000ff;\">\u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u0395\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 &amp; \u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2<\/span><\/h4>\n<p><span style=\"color: #000000;\">\u039f \u0395\u03c0\u03b9\u03b4\u03bf\u03c4\u03cc\u03c5\u03bc\u03b5\u03bd\u03bf\u03c2 \u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03ba\u03c5\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc <strong>200.000,00\u20ac <\/strong>\u03ad\u03c9\u03c2<strong> 4.000.000,00\u20ac<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u03a4\u03b1 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03ba\u03ac\u03b8\u03b5 \u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03b9\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03bf\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03a0\u03af\u03bd\u03b1\u03ba\u03b1:<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-5162\" src=\"https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/\u03a3\u03c4\u03b9\u03b3\u03bc\u03b9\u03cc\u03c4\u03c5\u03c0\u03bf-\u03bf\u03b8\u03cc\u03bd\u03b7\u03c2-2026-01-22-195606.png\" alt=\"\" width=\"681\" height=\"442\" srcset=\"https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/\u03a3\u03c4\u03b9\u03b3\u03bc\u03b9\u03cc\u03c4\u03c5\u03c0\u03bf-\u03bf\u03b8\u03cc\u03bd\u03b7\u03c2-2026-01-22-195606.png 681w, https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/\u03a3\u03c4\u03b9\u03b3\u03bc\u03b9\u03cc\u03c4\u03c5\u03c0\u03bf-\u03bf\u03b8\u03cc\u03bd\u03b7\u03c2-2026-01-22-195606-300x195.png 300w, https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/\u03a3\u03c4\u03b9\u03b3\u03bc\u03b9\u03cc\u03c4\u03c5\u03c0\u03bf-\u03bf\u03b8\u03cc\u03bd\u03b7\u03c2-2026-01-22-195606-18x12.png 18w\" sizes=\"(max-width: 681px) 100vw, 681px\" \/><\/p>\n<h4><span style=\"color: #0000ff;\">\u0394\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03a5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 &amp; \u03a5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae<\/span><\/h4>\n<p><span style=\"color: #000000;\">\u0397 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03b2\u03b1\u03bb\u03bb\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03c1\u03bf\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd\/\u03a0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd, \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 <strong>24 \u03bc\u03ae\u03bd\u03b5\u03c2<\/strong> \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2 \u03ad\u03bd\u03c4\u03b1\u03be\u03b7\u03c2, \u03bc\u03b5 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c0\u03b1\u03c1\u03ac\u03c4\u03b1\u03c3\u03b7\u03c2 \u03ad\u03c9\u03c2 \u03c4\u03bf\u03c5\u03c2 12 \u03bc\u03b7\u03bd\u03ce\u03bd.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0397 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03ae\u03be\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ce\u03bd, \u03b8\u03b1 \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03c4\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ae \u03a0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0397 \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03a0\u03c1\u03bf\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03b8\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 <strong>\u03a3\u03c5\u03b3\u03ba\u03c1\u03b9\u03c4\u03b9\u03ba\u03ae<\/strong>.<\/span><\/p>\n<p><strong><span style=\"color: #0000ff;\">\u0395\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03bc\u03b1\u03b6\u03af \u03bc\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b5\u03be\u03b5\u03c4\u03ac\u03c3\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae\u03c2 \u03c3\u03b1\u03c2!!!<\/span><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u03a3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03a0\u03c1\u03bf\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03bf\u03c2 \u0397 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03af\u03b4\u03c1\u03c5\u03c3\u03b7 \u03bd\u03ad\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c0\u03ad\u03ba\u03c4\u03b1\u03c3\u03b7 \/ \u03b5\u03ba\u03c3\u03c5\u03b3\u03c7\u03c1\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03bc\u03bf\u03bd\u03ac\u03b4\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \/ \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2, \u03b5\u03c3\u03c4\u03b9\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c3\u03c4\u03b7 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7 \u03bd\u03ad\u03c9\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03bc\u03b5 \u03c5\u03c8\u03b7\u03bb\u03ae \u03c0\u03c1\u03bf\u03c3\u03c4\u03b9\u03b8\u03ad\u03bc\u03b5\u03bd\u03b7 \u03b1\u03be\u03af\u03b1, \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd, \u03c3\u03c5\u03c3\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b2\u03b9\u03c9\u03c3\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c3\u03b5 \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03c3\u03c4\u03ac\u03b4\u03b9\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae\u03c2&#8230;<\/p>","protected":false},"author":2,"featured_media":4961,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[260],"tags":[281,263,264,278,285,286,284],"class_list":["post-4944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-260","tag-281","tag-263","tag-264","tag-278","tag-285","tag-286","tag-284"],"rttpg_featured_image_url":{"full":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5.jpg",600,400,false],"landscape":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5.jpg",600,400,false],"portraits":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5.jpg",600,400,false],"thumbnail":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5-150x150.jpg",150,150,true],"medium":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5-300x200.jpg",300,200,true],"large":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5.jpg",600,400,false],"1536x1536":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5.jpg",600,400,false],"2048x2048":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5.jpg",600,400,false],"trp-custom-language-flag":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5-18x12.jpg",18,12,true],"bizgen-blog-sideabr":["https:\/\/www.mnpconsultants.gr\/wp-content\/uploads\/2025\/03\/word-image-4944-1-5-87x87.jpg",87,87,true]},"rttpg_author":{"display_name":"Panagiotis 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\u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03bc\u03bf\u03bd\u03ac\u03b4\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \/ \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2, \u03b5\u03c3\u03c4\u03b9\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c3\u03c4\u03b7 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7 \u03bd\u03ad\u03c9\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03bc\u03b5 \u03c5\u03c8\u03b7\u03bb\u03ae \u03c0\u03c1\u03bf\u03c3\u03c4\u03b9\u03b8\u03ad\u03bc\u03b5\u03bd\u03b7 \u03b1\u03be\u03af\u03b1, \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd, \u03c3\u03c5\u03c3\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 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