To the Deputy Mayor of Finance of the Municipality of Florina Mr. Konstantinos Vassiliou
Florina
Dear Deputy Mayor
Regarding your questions regarding the new regulation of par. 2 of article 51 of Law 4647/2019 (Government Gazette 204/A) “Emergency regulations of the competence of the Ministries of Health, Interior, Labor and Social Affairs and other provisions”, our opinion is as follows:
- The regulation of par. 2 of article 51 of Law 4647/2019 (Government Gazette 204/A), regards all properties (buildings-plots) and non-electrified ones as well as those that were never declared?
The new regulation is as follows: “Those liable to submit a declaration for the determination of the area or the use of a property regarding the calculation of taxes, fees and contributions to the OTAs of the first degree, can submit a declaration with the correct data until 31.3. 2020 without penalty for not filing or filing an inaccurate return. Differences in the corresponding taxes, fees and contributions from the declarations of the previous paragraph are calculated and due only from 1.1.2020.”. Therefore
This arrangement covers the complete exemption from any municipal tax, fee or levy arising from undeclared surfaces or uses of any kind of property, building or plot of land, without any exception for both. This regulation also expressly covers properties whose surfaces were never declared for submission to municipal taxation, as well as all properties that were never electrified, for which until 31.12.2019 in any case the possibility of exemption applies if the relevant OTA cannot document their use (par. 2 of article 103 of Law 4604/2019). 103 of Law 4604/2019, so that they are exempt both for the past and until their reconnection/reuse. If there is a difference in terms of the declared areas, this should be declared by 31.3.2020 for their exemption from the differences until 31.12.2019. If this deadline is not extended, then their owners will owe the municipal and other fees without any exemption, except from the day of their declaration onwards. POMIDA requests an annual extension of this deadline, and a review of the structure of their exemption, which should be able to be done retrospectively, as long as the interested owner can prove that they are not powered and that they are not used in any way.
- In par. 5 of article 24 of Law 2130/93 (p. on Real Estate Tax – TAP) the obligation of property owners to submit declaration of the surface of their properties to the Municipality within a period of one (1) month from the publication of the decision of the Municipal Council. A declaration other than the original one was not needed except in the event of a change in the elements of the original declaration. Our question is: with the new regulation, is it possible until 31.3.2020 to submit a declaration only for the changes that have resulted from the legalization of arbitrary or can they declare all their properties as the first time without fines?
> Therefore, if a TAP declaration is submitted on time (until 31.3.2020) of a property with the correct details of its surface area, this entails full exemption from both the main tax or fee, as well as from all fines, until 31.12.2019.
