Symvoulio tis Epikrateias (Council of State) No. 693/2011 (in greek)
By article 18 of law 3758/2009 an "extraordinary financial contribution" was imposed on individuals with income over 60.000,00 euros. This contribution was challenged by taxpayers who complained that it was essentially a special tax imposed contrary to the constitutional principles of legality and equality. The case was discussed before the Council of State (the Supreme Administrative Court of Greece) that decided to refer the case to its plenary session, raising questions of compatibility of the provisions of article 18 of law 3758/2009 with the Greek Constitution.
By article 18 of law 3758/2009 an "extraordinary financial contribution" was imposed on individuals with income over 60.000,00 euros. This contribution was challenged by taxpayers who complained that it was essentially a special tax imposed contrary to the constitutional principles of legality and equality. The case was discussed before the Council of State (the Supreme Administrative Court of Greece) that decided to refer the case to its plenary session, raising questions of compatibility of the provisions of article 18 of law 3758/2009 with the Greek Constitution.