{"id":134,"date":"1990-10-10T22:52:18","date_gmt":"1990-10-10T20:52:18","guid":{"rendered":"https:\/\/sped.gr\/?p=134"},"modified":"2021-03-16T14:44:55","modified_gmt":"2021-03-16T12:44:55","slug":"leasing-el","status":"publish","type":"post","link":"https:\/\/sped.gr\/?p=134","title":{"rendered":"Leasing"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>\u0397 \u0391\u03c3\u03c4\u03b9\u03ba\u03ae\u00a0 ETAIPIA \u00ab\u03a3.\u03a0.\u0395.\u0394.\u00bb\u00a0 \u03a3\u0391\u03a3 \u0395\u039d\u0397\u039c\u0395\u03a1\u03a9\u039d\u0395\u0399\u00a0 \u0393\u0399\u0391 \u039d\u0395\u039f\u03a5\u03a3 \u0398\u0395\u03a3\u039c\u039f\u03a5\u03a3:<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u039c\u03af\u03c3\u03b8\u03c9\u03c3\u03b7 (Leasing)<\/strong><\/p>\n<p style=\"text-align: justify;\">\u039f \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b1\u03c2, \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ae \u03b9\u03b4\u03b9\u03ce\u03c4\u03b7\u03c2, \u03b1\u03c0\u03bf\u03ba\u03c4\u03ac \u03ba\u03b9\u03bd\u03b7\u03c4\u03ac \u03c0\u03c1\u03ac\u03b3\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03b1\u03c1\u03b5\u03c3\u03ba\u03b5\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c4\u03ad\u03b3\u03b7\u03c2 \u03ae \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03bc\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03bc\u03b5 \u03bc\u03bf\u03c1\u03c6\u03ae \u03bc\u03b9\u03c3\u03b8\u03ce\u03bc\u03b1\u03c4\u03bf\u03c2, \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03b4\u03b9\u03b1 \u03b8\u03ad\u03c3\u03b5\u03b9 \u03c4\u03bf \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03b3\u03bf\u03c1\u03ac \u03c4\u03bf\u03c5\u03c2.<\/p>\n<p style=\"text-align: center;\"><strong>\u03a3\u03c7\u03ad\u03c3\u03b7 <\/strong><strong>\u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5<\/strong><strong> \u03ba\u03b1\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 Leasing<\/strong><\/p>\n<p style=\"text-align: justify;\">\u039c\u03b5 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03b7 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7, \u03c0\u03bf\u03c5 \u03bf\u03bd\u03bf\u03bc\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03b7\u03c2, \u03c3\u03c5\u03bc\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 Leasing. \u0397 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03c3\u03c5\u03bd\u03ac\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03b1\u03c0\u03cc \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 Leasing \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03cc\u03c1\u03bf\u03c5\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bc\u03bf\u03b9\u03b2\u03b1\u03af\u03b1 \u03b8\u03b1 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03b8\u03bf\u03cd\u03bd, \u03b1\u03c1\u03ba\u03b5\u03af \u03bd\u03b1 \u03c4\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bf\u03b9 \u03cc\u03c1\u03bf\u03b9 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 (\u039d. 1665\/86).<\/p>\n<p style=\"text-align: center;\"><strong>\u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 <\/strong><strong>\u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 Leasing<\/strong><\/p>\n<p style=\"text-align: justify;\">\u039d\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03b4\u03ce\u03c3\u03b5\u03b9 \u03c4\u03b7\u00a0 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c3\u2019 \u03b1\u03c5\u03c4\u03cc\u03bd.<\/p>\n<p style=\"text-align: center;\"><strong>\u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 <\/strong><strong>\u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 (\u03bb\u03ae\u03c0\u03c4\u03b7)<\/strong><!--more--><\/p>\n<p style=\"text-align: justify;\">\u039d\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 Leasing \u03ad\u03bd\u03b1 \u03c0\u03bf\u03c3\u03cc \u03c0\u03bf\u03c5 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b5\u03af\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03bc\u03af\u03c3\u03b8\u03c9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03bc\u03ad\u03bd\u03b1 \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac \u03b4\u03b9\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c3\u03b1\u03bd \u03b1\u03bd\u03c4\u03af\u03c4\u03b9\u03bc\u03bf \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd.<\/p>\n<p style=\"text-align: center;\"><strong>\u0391\u03c0\u03ce\u03c4\u03b5\u03c1\u03bf\u03c2 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 (\u03bb\u03ae\u03c0\u03c4\u03b7) \u03b1\u03c0\u03cc \u03c4\u03b7 \u03c3\u03c5\u03bd\u03bf\u03bc\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03c9\u03c2<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0397 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03c5\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03c9\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd \u03c4\u03bf\u03c5 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03bc\u03b5 \u03c4\u03b7 \u03bb\u03ae\u03be\u03b7 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7\u03c2 (\u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03bb\u03ae\u03be\u03b7\u03c2 3 \u03c7\u03c1\u03cc\u03bd\u03b9\u03b1) \u03ae, \u03b1\u03bd \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03b7\u03b8\u03b5\u03af, \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7 \u03bb\u03ae\u03be\u03b7 \u03c4\u03b7\u03c2, \u03ad\u03bd\u03b1\u03bd\u03c4\u03b9 \u03b5\u03bd\u03cc\u03c2 \u03b1\u03c3\u03ae\u03bc\u03b1\u03bd\u03c4\u03bf\u03c5 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03bf\u03c3\u03bf\u03cd \u03b5\u03af\u03c4\u03b5 \u03b7 \u03b1\u03bd\u03b1\u03bc\u03af\u03c3\u03b8\u03c9\u03c3\u03ae \u03c4\u03bf\u03c5\u03c2, \u03b1\u03bd \u03c3\u03c5\u03bc\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c4\u03bf \u03bb\u03ae\u03c0\u03c4\u03b7, \u03bc\u03b5 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03bf \u03bc\u03af\u03c3\u03b8\u03c9\u03bc\u03b1 \u03b5\u03af\u03c4\u03b5 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03c4\u03c9\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 Leasing.<\/p>\n<p style=\"text-align: center;\"><strong>\u03a0\u03bb\u03b5\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1<\/strong><\/p>\n<ol>\n<li>\u039a\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bc\u03ad\u03c3\u03c9\u03c2 \u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b7 \u03b7 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7, \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03c7\u03c1\u03b5\u03b9\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c4\u03bf\u03c5 \u03bb\u03ae\u03c0\u03c4\u03b7 \u03c3\u03c4\u03bf \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2.<\/li>\n<li>\u0397 \u03c3\u03c5\u03c3\u03c7\u03ad\u03c4\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd Leasing \u03bc\u03b5 \u03bc\u03b5\u03b3\u03ac\u03bb\u03bf\u03c5\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 (\u03c0.\u03c7. \u03c4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2) \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03b9 \u03c4\u03bf \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03bf \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c7\u03ac\u03c1\u03b9\u03bd \u03c4\u03b7\u03c2 \u03b5\u03be\u03b5\u03cd\u03c1\u03b5\u03c3\u03b7\u03c2 \u03c6\u03b8\u03b7\u03bd\u03cc\u03c4\u03b5\u03c1\u03c9\u03bd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c4\u03c5\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03b5 \u03bc\u03b5\u03b3\u03ac\u03bb\u03b5\u03c2 \u03c0\u03bf\u03c3\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2.<\/li>\n<li>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ad\u03c2 \u03b5\u03bb\u03b1\u03c6\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 (\u03bb\u03cc\u03b3\u03c9 \u03c4\u03b7\u03c2 \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2 \u03c4\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b9\u03c3\u03b8\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03c4\u03bf \u03c0\u03b1\u03b8\u03b7\u03c4\u03b9\u03ba\u03cc \u03c4\u03bf\u03c5 \u03bb\u03ae\u03c0\u03c4\u03b7, \u03c3\u03b5 \u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5\u03b9\u03bf\u03bd\u03b5\u03ba\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03bf\u03c5 \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03bf\u03cd \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03bc\u03bf\u03cd).<\/li>\n<\/ol>\n<p style=\"text-align: center;\"><strong>\u039f \u03c1\u03cc\u03bb\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u00ab\u03a3.\u03a0.\u0395.\u0394.\u00bb \u03c3\u03c4\u03b9\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 LEASING<\/strong><\/p>\n<p>\u039f \u03c3\u03c5\u03bd\u03b5\u03c7\u03ce\u03c2 \u03b1\u03c5\u03be\u03b1\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 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