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Update: Extraordinary Special Fee on Built Surfaces with Electricity Connection (EETHDE)

29/11/2011

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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.      
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