The Plenary of the Council of State has held the enforcement of the Real Property Tax (RPT) under the decision 532/2015 as constitutional and consistent with the European Convention on Human Rights (ECHR). As stated, inter alia, in the relevant pilot decision of the Plenary of the Council of State, RPT opposes neither the constitutional mandate of equality (article 4 of the Constitution) nor the ECHR rules.
A taxpayer’s petition was preceded via which an annulment of the 2011 and 2012 notice of the real property tax assessment for a natural person had been demanded. Let us remind you that five years ago the 3842/2010 Act provided that from 2010 and for every following year a tax on the real property located in Greece was to be imposed. More specifically, within the scope of the supreme justices’ decision (532/2015), the following is underlined:
“In order to define the real property value, general and objective criteria are taken into account (opening price, real property size in area etc.), whilst tax exemptions for non-exploitation of realty are provided, a tax-free amount up to 200.000 euro etc. Given the above, the imposition of the Real Property Tax (RPT) “does not exceed the discretionary powers of the law maker» to shape the tax system and define the suggested taxation on several categories of tax items and therefore does not violate any constitutional provisions. Moreover, there is no tax equalisation between the bare owner of the real property and the beneficial owner (according to the taxpayer that petitioned before the Council of State). And that is because the Real Property Tax levy on the bare owner is reduced compared to the one on the beneficial owner».