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With serious concerns on global warming and energy crisis, there are plenty of motivations for developing and commercializing plug-in Electric Vehicles (EVs). It is believed that substitution of EVs for conventional fuel vehicles can help reduce the greenhouse gases emission, increase the energy efficiency, enhance the integration of renewable energy, and so forth. These advantages originate from the double role of the electrical vehicle's battery. Thus, it may constitute firstly a controllable load that we are able to optimally control at convenient time frames and secondly, it may store and inject energy, acting as a storage device. Nowadays, a number of EVs use power grids around the world to charge and discharge their batteries. Smart Microgrids (SMs) seem to be the best solution for the management of modern Low Voltage (LV) grids with Distributed Energy Resources (DER) and EVs. Among these technologies, EVs pose both a risk by increasing the peak load as well as an opportunity for the existing energy management systems by charging and discharging electricity with the help of Vehicle-to-Grid (V2G) technology. The key to the implementation of V2G is how to effectively integrate information into energy conversion, transmission and distribution. V2G should be carried out within the framework of SM, so that the status information of power grid can be perceived. In this paper, a Low Voltage (LV) SM derived from an interconnection bus is considered which is characterized by the presence of DERs units and EVs. Firstly, an overview of plug in EV technologies is examined and then the main purpose of the paper is to investigate the effects of V2G charging and discharging strategies in a SM. With EVs and absence of DERs is considered as the base case. For each scenario, two different charging technologies are examined (Dump Charging and V2G) in terms of operational cost. All data are taken from Hellenic Distribution/Transmission System Operators and Hellenic Operator of Electricity Market. Matlab software is used for all cases of studies. [ABSTRACT FROM AUTHOR]