Ten-year statute of limitations for debts from undeclared surfaces.
With article 7 of s .n. resolves the issue that had arisen regarding the imposition of retroactive municipal fees that POMIDA had also pointed out. The upper limit of the ability of municipalities to seek and certify debts is limited to ten years, while five years remain for the certification of fines in case of failure to submit a declaration of necessary information or submission of a declaration with inaccurate or incomplete data, with the aim of clarifying the wording of the amended provision and avoiding misunderstandings regarding the supposed possibility of collecting time-barred debts. The solution does not completely satisfy POMIDA, which insists on the need for the continuous operation of the KEDE platform with favorable terms and an increased fine, as in previous years, but it is clearly improved compared to the two previous arrangements. >
PROPOSED PROVISION
Article 7 Certification and collection of debts owed to municipalities in case of failure to submit a declaration of necessary information or submission of a declaration with inaccurate or incomplete information – Amendment of par. 2 of article 166A of Law 3463/2006
The par. 2 of article 166A of Law 3463/2006 (A’ 114) is amended by adding the words “but not beyond ten years” and paragraph 2 is formulated as follows:
“2. If the debtors have not submitted a declaration of necessary information or have submitted a declaration with inaccurate or incomplete information, the debts from the origination of their obligation but not beyond ten years and the fines attributed to them on a case-by-case basis for the debts of five (5) of recent years”.
End of Real Estate: New changes for non-electrified and leased
With the article 6 of s.n. new bill that was submitted for public consultation brings changes to the Real Estate Tax (T.A.P.) following the recent amendments made by Law 5028/2023.
Specifically with the proposed regulation the process of issuing Real Estate Tax Certificates (T.A.P) is further simplified, so that if it is a non-electrified property, the applicant is not required to provide a certificate of electricity interruption from the Administrator of the Hellenic Electricity Distribution Network (DEDDIE), as the interruption of electricity supply by DEDDIE and the date of the interruption is confirmed by the competent employee of the municipality who receives the application for the issuance of the certificate, based on the data of the relevant database of DEDDIE, in which the relevant municipality has direct access.
Furthermore, for the convenience of the owners of electrified property that was leased, it is now foreseen anobligation for electricity providers to deliver a copy of of the last electricity bill to the owners of the leased properties to which they provide electricity, on the condition that the owners present the declaration of termination of the last lease in the Property Lease Information Application of A.A.D.E..
PROPOSED PROVISION
Article 6 Arrangements for the certificate of non-debt of Real Estate Tax (T .A.P.) – Amendment approx. a. par. 18 of article 24 of law 2130/1993
In par. a. of par. 18 of article 24 of Law 2130/1993 (Α΄62) the following changes are made:
a) in the fourth paragraph the required certificates are amended in the case of non-electrified property, b) new fifth and seventh paragraphs are added and the approx. a. is formulated as follows:
“18.a. In the case of transfer of ownership of all types of real estate for any reason and before signing the contract, a certificate of non-payment of Real Estate Tax is required, otherwise the notarial deed is invalid and does not have any legal consequences. The certificate is granted at the request of the owner or sought ex officio by the notary public or provided by the transferor, is issued within five (5) days based on the data held electronically by the municipality and is valid until the end of the year of its issuance. The certificate issued by the municipality can be digital and can be used for the electronic transfer of the property. The municipality requests as supporting documents for the granting of the certificate only a) in the case of an electrified property, a photocopy of the last electricity bill together with proof of its payment and a Certificate of Completion of the Identity of the Building/Divided Property, and b) in the case of a non-electrified property, a Certificate of Completion Building Identity / Divided Ownership and owner’s declaration of non-use of the property. The interruption of electricity supply is certified by the Hellenic Electricity Distribution Network Operator (DEDDIE) and the date of the interruption by the competent employee of the municipality who receives the application for the issuance of the certificate, based on the data of the relevant database of the DEDDIE, in which the relevant municipality has direct access. The certificate is issued for the square meters mentioned in the Completeness Certificate of Building Identity / Divided Ownership. For electrified leased properties, the electricity providers are obliged to deliver a copy of the last electricity bill to the owners of the leased properties to which they supply electricity, in order to issue the certificate, provided that the owners of the latter provide them with the declaration of termination of the last lease in the Declaration Application of Property Leasing Information of the Independent Public Revenue Authority.”
