Omission of the Administration to Readjust the Tax Value of Immovable Property

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EURPOL_2_2015_Ziamou_Omission.pdf

EURPOL_2_2015_Ziamou_Omission.pdf

Description

Omission of the Administration to Readjust
the Tax Value of Immovable Property
(Greek Council of State Decision 4003/2014, in Plenary Session)

Theodora Ziamou
D.Phil. (Oxon.), Judge at the Council of State, Athens, Greece


Taxation of estate property. Application for annulment of the omission of the Administration to readjust the tax value of immovable property according to Article 41 para. 1 of Law 1249/1982. Cases where the Administration is bound to issue a regulatory act and failure to do so is judged illegal. Despite its obligation to issue a regulatory act within two years since 2007, in order to readjust the tax values of estate property set in the year 2007, the Greek Administration failed to act within the time prescribed by Article 41 of Law 1249/1982, which resulted in the discrepancy between tax values and commercial values of estate property as documented by the relevant data presented to the Court by the parties. Decision not to annul the inaction of the Administration but to postpone the definite judgment of the Court and order the Administration to issue the necessary act of readjustment within six months of the notification of the preliminary ruling of the Council of State.