{"id":3188,"date":"2024-02-02T16:00:44","date_gmt":"2024-02-02T16:00:44","guid":{"rendered":"https:\/\/bankfin.unipi.gr\/mscfinlaw\/?post_type=courses&#038;p=3188"},"modified":"2024-02-02T16:01:05","modified_gmt":"2024-02-02T16:01:05","slug":"forologisi-epicheiriseon","status":"publish","type":"courses","link":"https:\/\/bankfin.unipi.gr\/mscfinlaw\/courses\/forologisi-epicheiriseon\/","title":{"rendered":"\u03a6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3188\" class=\"elementor elementor-3188\" data-elementor-post-type=\"courses\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f569cf5 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"f569cf5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96f6eef elementor-widget elementor-widget-heading\" data-id=\"96f6eef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u03a6\u03bf\u03c1\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7071162 elementor-widget elementor-widget-text-editor\" data-id=\"7071162\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #ffc747;\">2\u03bf \u0395\u03be\u03ac\u03bc\u03b7\u03bd\u03bf,\u00a0<\/span><\/strong><span style=\"color: #00ffff;\">\u039a\u03c9\u03b4\u03b9\u03ba\u03cc\u03c2 \u039c\u03b1\u03b8\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2: <strong>\u039c\u0395\u03a7\u039811<\/strong><\/span><\/p><p><strong>\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u039c\u03bf\u03bd\u03ac\u03b4\u03b5\u03c2:<\/strong>\u00a0<strong>8<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-262ddf8 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"262ddf8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6ba6b4 elementor-widget elementor-widget-button\" data-id=\"f6ba6b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-xs\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u03a0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03b3\u03c1\u03b1\u03c6\u03ae (\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02fea1a elementor-widget elementor-widget-button\" data-id=\"02fea1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u03a0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03a0\u03b5\u03c1\u03b9\u03b3\u03c1\u03b1\u03c6\u03ae (\u0391\u03b3\u03b3\u03bb\u03b9\u03ba\u03ac)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8207293 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"8207293\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8eced22 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"8eced22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c50030 elementor-widget elementor-widget-heading\" data-id=\"8c50030\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u039c\u03b1\u03b8\u03b7\u03c3\u03b9\u03b1\u03ba\u03ac \u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5597a8a elementor-widget elementor-widget-text-editor\" data-id=\"5597a8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u03a3\u03ba\u03bf\u03c0\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03b1\u03b8\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03b9\u03ac\u03c3\u03b5\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ad\u03c2\/\u03c6\u03bf\u03b9\u03c4\u03ae\u03c4\u03c1\u03b9\u03b5\u03c2 \u03c4\u03bf \u03c4\u03c1\u03ad\u03c7\u03bf\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03ad\u03c0\u03b5\u03b9 \u03c4\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03c9\u03bd \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd (\u0391\u0395, \u0395\u03a0\u0395, \u0399\u039a\u0395 .\u03ba\u03bb\u03c0.) \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u2013 \u039a\u03a6\u0395 (\u03bd. 4172\/2013) \u03bc\u03b5 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b9\u03c2 \u03b5\u03ba\u03b4\u03bf\u03b8\u03b5\u03af\u03c3\u03b5\u03c2 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03c5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2. \u0392\u03b1\u03c1\u03cd\u03c4\u03b7\u03c4\u03b1 \u03b4\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \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 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03b1\u03bd\u03b1\u03bb\u03cd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b9\u03c2 \u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03b5\u03c2 \u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c4\u03bc\u03ae\u03bc\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ae \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u039f\u039f\u03a3\u0391 [OECD tax, https:\/\/www.oecd.org\/tax\/].<\/p>\n<p> \u03a3\u03c4\u03bf \u03c4\u03ad\u03bb\u03bf\u03c2 \u03b1\u03c5\u03c4\u03bf\u03cd \u03c4\u03bf\u03c5 \u03bc\u03b1\u03b8\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bf \u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ae\u03c2\/\u03c6\u03bf\u03b9\u03c4\u03ae\u03c4\u03c1\u03b9\u03b1 \u03b8\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03b1\u03bd\u03b1\u03c0\u03c4\u03cd\u03be\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03ba\u03ac\u03c4\u03c9\u03b8\u03b9 \u03b4\u03b5\u03be\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2:<\/p>\n<ul>\n<li>\u039d\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03b5\u03af \u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03bd.4172\/2013 \u03c3\u03b5 \u03cc\u03c4\u03b9 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03bd\u03c4\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd, \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b5\u03c2 \u03bc\u03b7 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2.<\/li>\n<li>\u039d\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03b5 \u03b8\u03ad\u03c3\u03b7 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03c4\u03b1 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9 \u03c4\u03b7\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ce\u03bd \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u2013 \u0395\u039b\u03a0 (\u03bd. 4308\/14) \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 (\u039d. 4172\/2013)<\/li>\n<li>\u039d\u03b1 \u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03af\u03b6\u03b5\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03b5\u03bd\u03b4\u03bf\u03bf\u03bc\u03b9\u03bb\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2, \u03b1\u03bd\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03cc \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd (\u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03bc\u03b5 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03ba\u03b9\u03bd\u03ae\u03c4\u03c1\u03c9\u03bd)<\/li>\n<\/ul>\n<p> \u03a3\u03c4\u03bf \u03c4\u03ad\u03bb\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03bc\u03b1\u03b8\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bf \u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ae\u03c2\/\u03c6\u03bf\u03b9\u03c4\u03ae\u03c4\u03c1\u03b9\u03b1 \u03b8\u03b1 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 (\u03bc\u03b1\u03b8\u03b7\u03c3\u03b9\u03b1\u03ba\u03ac \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1):<\/p>\n<ul>\n<li>\u0395\u03be\u03b7\u03b3\u03b5\u03af \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03b9 \u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd<\/li>\n<li>\u039d\u03b1 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c4\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd (\u03ad\u03bd\u03c4\u03c5\u03c0\u03bf \u039d)<\/li>\n<li>\u039d\u03b1 \u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03b9\u03c2 \u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03b5\u03c2 \u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03b5\u03bb\u03af\u03be\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03bf \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92dfa29 elementor-widget elementor-widget-heading\" data-id=\"92dfa29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0393\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u0399\u03ba\u03b1\u03bd\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b75d2ee elementor-widget elementor-widget-text-editor\" data-id=\"b75d2ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>\u0391\u03bd\u03b1\u03b6\u03ae\u03c4\u03b7\u03c3\u03b7, \u03b1\u03bd\u03ac\u03bb\u03c5\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03cd\u03bd\u03b8\u03b5\u03c3\u03b7 \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03b9\u03ce\u03bd, \u03bc\u03b5 \u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03c9\u03bd \u03c4\u03b5\u03c7\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd<\/li>\n<li>\u039b\u03ae\u03c8\u03b7 \u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03c9\u03bd<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d077f7 elementor-widget elementor-widget-heading\" data-id=\"9d077f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf \u039c\u03b1\u03b8\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1316b1 elementor-widget elementor-widget-text-editor\" data-id=\"a1316b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n<li>\u03a4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 (\u03b8\u03b5\u03c3\u03bc\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf, \u039d.4172\/2013, \u039d 4174\/2013, \u039d 4646\/2019)<\/li>\n<li>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd (\u039a\u03ce\u03b4\u03b9\u03ba\u03b1\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03bd.4987\/2022):<\/li>\n<li>\u0395\u03ba\u03c0\u03c4\u03b9\u03c0\u03c4\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03b4\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03c9\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03b9\u03c3\u03c7\u03cd\u03bf\u03bd \u03b8\u03b5\u03c3\u03bc\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf<\/li>\n<li>\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03b2\u03ac\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ce\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u2013 \u0391\u03bd\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1<\/li>\n<li>\u03a3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd (\u03ad\u03bd\u03c4\u03c5\u03c0\u03bf \u039d \u03ba\u03b1\u03b9 \u03953)<\/li>\n<li>\u0397 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03c3\u03b5 \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf \u03bf\u03bc\u03af\u03bb\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd<\/li>\n<li>\u03a4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u0395\u03bd\u03b4\u03bf\u03bf\u03bc\u03b9\u03bb\u03b9\u03ba\u03ce\u03bd \u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd<\/li>\n<li>\u0393\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03ba\u03b1\u03c4\u03b5\u03c5\u03b8\u03c5\u03bd\u03c4\u03ae\u03c1\u03b9\u03b5\u03c2 \u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03c2 \u03c4\u03bf\u03c5 \u039f\u039f\u03a3\u0391 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03b5\u03bd\u03b4\u03bf\u03bf\u03bc\u03b9\u03bb\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2<\/li>\n<li>\u0398\u03ad\u03bc\u03b1\u03c4\u03b1 \u03c3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03b1\u03b3\u03bf\u03c1\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03c5 \u039d. 4935\/2022<\/li>\n<li>\u0391\u03bd\u03ac\u03bb\u03c5\u03c3\u03b7 \u03bc\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd \u03c4\u03bf\u03c5 OECD tax\/\u03c4\u03bc\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd<\/li>\n<\/ol>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06823c7 elementor-widget elementor-widget-heading\" data-id=\"06823c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0391\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03a6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ce\u03bd<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9883f47 elementor-widget elementor-widget-text-editor\" data-id=\"9883f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0393\u03c1\u03b1\u03c0\u03c4\u03ae \u03c4\u03b5\u03bb\u03b9\u03ba\u03ae \u03b5\u03be\u03ad\u03c4\u03b1\u03c3\u03b7 (100%) \u03c0\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9:<\/p>\n<p> &#8211; \u0395\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03ae\u03c2 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae\u03c2,<\/p>\n<p> &#8211; \u0395\u03c0\u03af\u03bb\u03c5\u03c3\u03b7 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03bc\u03b5 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c0\u03bf\u03c3\u03bf\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd,<\/p>\n<p> &#8211; \u03a3\u03c5\u03b3\u03ba\u03c1\u03b9\u03c4\u03b9\u03ba\u03ae \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03b8\u03b5\u03c9\u03c1\u03af\u03b1\u03c2.<\/p>\n<p> \u0395\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03c2 \u03c0\u03c1\u03bf\u03b2\u03b9\u03b2\u03ac\u03c3\u03b9\u03bc\u03bf\u03c2 \u03b2\u03b1\u03b8\u03bc\u03cc\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03bf \u03c0\u03ad\u03bd\u03c4\u03b5 (5).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-804ef43 elementor-widget elementor-widget-heading\" data-id=\"804ef43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0392\u03b9\u03b2\u03bb\u03b9\u03bf\u03b3\u03c1\u03b1\u03c6\u03af\u03b1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e22104 elementor-widget elementor-widget-text-editor\" data-id=\"3e22104\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u03a0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03b7 \u0392\u03b9\u03b2\u03bb\u03b9\u03bf\u03b3\u03c1\u03b1\u03c6\u03af\u03b1<\/strong><\/p><ul>\n<li>\u0398\u03ad\u03bc\u03b1\u03c4\u03b1 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2, \u03a7\u03ad\u03b2\u03b1\u03c2 \u0394. \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u039c\u03c0\u03ad\u03bd\u03bf\u03c5 2017<\/li>\n<li>\u03a3\u03c5\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 &#8211; \u039c\u03b5\u03c4\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 &#8211; \u039c\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ad\u03c2 &#8211; \u03a3\u03c5\u03b3\u03c7\u03c9\u03bd\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 &#8211; \u0391\u03c0\u03bf\u03c1\u03c1\u03bf\u03c6\u03ae\u03c3\u03b5\u03b9\u03c2 \u2013 \u03a0\u03c4\u03c9\u03c7\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u039b\u03cd\u03c3\u03b5\u03b9\u03c2 \u039a\u03b1\u03b9 \u0395\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03c3\u03b5\u03b9\u03c2 \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u03a0\u03c1\u03ac\u03be\u03b7 \u039a\u03b1\u03c1\u03ac\u03b3\u03b9\u03b1\u03bd\u03bd\u03b7\u03c2 \u0394. \u0399\u03c9\u03ac\u03bd\u03bd\u03b7\u03c2, \u039a\u03b1\u03c1\u03ac\u03b3\u03b9\u03b1\u03bd\u03bd\u03b7\u03c2 \u0399. \u0394\u03b7\u03bc\u03ae\u03c4\u03c1\u03b9\u03bf\u03c2, \u039a\u03b1\u03c1\u03b1\u03b3\u03b9\u03ac\u03bd\u03bd\u03b7 \u0394. \u0391\u03b9\u03ba\u03b1\u03c4\u03b5\u03c1\u03af\u03bd\u03b7 (\u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 2020)<\/li>\n<li>\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u039d\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1 \u039d.4172\/2013, \u039d 4174\/2013, \u039d 4646\/2019<\/li>\n<li>\u039a\u03ce\u03b4\u03b9\u03ba\u03b1\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03bd.4987\/2022<\/li>\n<li>OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017<\/li>\n<li>OECD tax, https:\/\/www.oecd.org\/tax\/<\/li>\n<li>\u039c\u03b5\u03bb\u03ad\u03c4\u03b5\u03c2 \u2013 report \u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03c4\u03bc\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c4\u03c9\u03bd \u03bc\u03b5\u03b3\u03ac\u03bb\u03c9\u03bd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd [Ernst Young, KPMG, Deloitte, Grant Thornton, PwC, Crowe]<\/li>\n<li>\u039c\u03b5\u03bb\u03ad\u03c4\u03b5\u03c2 \u039a\u0395\u03a0\u0395 [https:\/\/www.kepe.gr\/index.php\/el\/to-kepe.html#]<\/li>\n<\/ul>\n<p><strong>\u03a3\u03c5\u03bd\u03b1\u03c6\u03ae \u0395\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ac \u03a0\u03b5\u03c1\u03b9\u03bf\u03b4\u03b9\u03ba\u03ac<\/strong><\/p><ul>\n<li>Journal of International Accounting, Auditing and Taxation<\/li>\n<li>Advances in Taxation<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a024043 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a024043\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a35fee7 elementor-widget elementor-widget-text-editor\" data-id=\"a35fee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>\u03a0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u039c\u03b5\u03c4\u03b1\u03c0\u03c4\u03c5\u03c7\u03b9\u03b1\u03ba\u03ce\u03bd \u03a3\u03c0\u03bf\u03c5\u03b4\u03ce\u03bd<br \/>\u00ab\u03a4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03ba\u03b1\u03b9 \u0398\u03b5\u03c3\u03bc\u03b9\u03ba\u03cc \u03a0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03c9\u03bd \u0391\u03b3\u03bf\u03c1\u03ce\u03bd \u03a7\u03c1\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5\u00bb<\/strong><br \/>(M.Sc in \u00abBanking and Finance Law\u00bb)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-473e288 elementor-widget elementor-widget-heading\" data-id=\"473e288\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u039c\u03b1\u03b8\u03ae\u03bc\u03b1\u03c4\u03b1<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d77f37 hfe-nav-menu__breakpoint-none hfe-nav-menu__align-left hfe-submenu-icon-arrow hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"5d77f37\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;padding_vertical_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;menu_space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;dropdown_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;padding_horizontal_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-vertical hfe-nav-menu-layout vertical\" data-layout=\"vertical\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\" tabindex=\"0\" aria-label=\"Menu Toggle\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-vertical hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"\" data-close-icon=\"\" data-full-width=\"\">\n\t\t\t\t\t<ul id=\"menu-1-5d77f37\" class=\"hfe-nav-menu\"><li id=\"menu-item-3235\" class=\"menu-item menu-item-type-post_type menu-item-object-courses parent hfe-creative-menu\"><a href=\"https:\/\/bankfin.unipi.gr\/mscfinlaw\/courses\/arches-chrimatooikonomikis-diamesolavisis\/\" class = \"hfe-menu-item\">\u0391\u03c1\u03c7\u03ad\u03c2 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03b1\u03bc\u03b5\u03c3\u03bf\u03bb\u03ac\u03b2\u03b7\u03c3\u03b7\u03c2<\/a><\/li>\n<li id=\"menu-item-3236\" class=\"menu-item menu-item-type-post_type menu-item-object-courses parent hfe-creative-menu\"><a href=\"https:\/\/bankfin.unipi.gr\/mscfinlaw\/courses\/arches-chrimatooikonomikis-logistikis\/\" class = \"hfe-menu-item\">\u0391\u03c1\u03c7\u03ad\u03c2 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2<\/a><\/li>\n<li id=\"menu-item-3237\" class=\"menu-item menu-item-type-post_type menu-item-object-courses parent hfe-creative-menu\"><a href=\"https:\/\/bankfin.unipi.gr\/mscfinlaw\/courses\/diapragmateyseis-sto-plaisio-tis-theorias-paignion\/\" class = \"hfe-menu-item\">\u0394\u03b9\u03b1\u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03b7\u03c2 \u03b8\u03b5\u03c9\u03c1\u03af\u03b1\u03c2 \u03c0\u03b1\u03b9\u03b3\u03bd\u03af\u03c9\u03bd<\/a><\/li>\n<li id=\"menu-item-3238\" class=\"menu-item menu-item-type-post_type menu-item-object-courses parent hfe-creative-menu\"><a href=\"https:\/\/bankfin.unipi.gr\/mscfinlaw\/courses\/dikaio-antagonismoy\/\" class = \"hfe-menu-item\">\u0394\u03af\u03ba\u03b1\u03b9\u03bf \u0391\u03bd\u03c4\u03b1\u03b3\u03c9\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd<\/a><\/li>\n<li id=\"menu-item-3239\" class=\"menu-item menu-item-type-post_type menu-item-object-courses parent hfe-creative-menu\"><a href=\"https:\/\/bankfin.unipi.gr\/mscfinlaw\/courses\/eidika-themata-chrimatodotiseon\/\" class = \"hfe-menu-item\">\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u0398\u03ad\u03bc\u03b1\u03c4\u03b1 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