The Ministry of Finance issued a new Circular (Pol. 1244/1-12-2011 in Greek) in which it clarifies certain issues regarding the imposition of the EETHDE (the special tax on real property on built surfaces with electricity connection). In this Circular the Ministry deals with issues such as:
- the corrections that need to be made because the EETHDE was miscalculated;
- the method of application of the lower rate provided for persons with disabilities and other groups of persons in need and the cases where the interruption of power supply is suspended;
- the time at which the order for the interruption of power supply is issued;
- the exemption from the EETHDE of buildings of industrial or similar use (including farming, cattle-breeding) as well as hotels, when the electricity bill that has been issued wrongly includes the EETHDE;
- payment of the EETHDE at the local tax authorities in case of leased buildings;
- directions regarding the re-connection of households in which the power supply was interrupted as a result of non-payment of the EETHDE;
- issues of payment of the EETHDE in installments;
- exemption of non-resident legal persons under the condition of reciprocity;
- various issues (e.g. definition of 'unemployed persons').   

The special fee on real property (imposed on buildings with electricity connection) was imposed by Article 53 of Law 4021/2011. 
Several taxpayers have filed suits against the imposition of the fee, complaining that the relevant provisions are unconstitutional. In particular, the penalty provided in case of non-payment of the fee is the obligation of the power provider to cut the connection. 
A number of interim protection decisions have already been issued by Greek courts in favor of complaining taxpayers.  
The Court of First Instance of Kalamata was the first Court to forbid the discontinuation of power supply to a taxpayer who did not pay the fee, as the fee was obviously miscalculated. 
See the relevant press release of the Kalamata Bar Association (in Greek). 

Recently, the Court of Peace of Amaroussion also issued a similar decision, following an action filed by a member of the Association "Greek Taxpayers". 
The Court of Peace of Amaroussion held that the Public Electricity Company (DEH) is not allowed to cut off the power to the taxpayer who filed the action until the case is heard by the Court (scheduled for 10 January 2012).
See the action filed by the taxpayer assisted by the Association 'Greek Taxpayers' and the interim decision of the Court.   

On 2 December 2011 the Supreme Administrative Court (Conseil d' Etat) in its Plenary Session will hear the actions brought before it (following the rules of model trial) by taxpayers and by the Association 'Greek Taxpayers'. The Supreme Administrative Court's decision on a model trial is final and binding for lower courts and aims at rapidly resolving issues of high importance that affect a large number of citizens.      

The Government proposed last week to the Parliament the adoption of yet another tax on real property; this new tax, the 'Special Tax on Real Property', is going to be imposed on buildings that are connected with the electricity network (either through DEI - the Public Electricity Company - or through any alternative electric power service provider).

The imposition of this tax has raised significant criticism because (i) it is not connected with the ability to pay of the taxpayers and (ii) in case of no payment the taxpayer is punished by deprivation of access to electricity!