The object of the regulation is the possibility of submitting a request for the acquisition of public real estate, as these are determined for the purposes of the implementation of the present, by persons who own them under certain conditions conditions, based on a defined procedure and submission of supporting documents. A price is paid for issuing the buyout decision, on which discounts are applied, taking into account economic and social criteria. The acquisition process is implemented through the use of a digital platform and with the assistance of the relevant real estate services, the host body of the Ministry of Finance and the Acquisition Committee, which is established in article 10.
With the proposed provisions of articles 22 – 26, it is sought to grant exemption from the Uniform Property Ownership Tax (ENFIA) also for the year 2023 to properties located in areas affected by natural phenomena and devastated areas, areas under forced expropriation, urban planning inactive, as well as relocated settlements and communities.
With the proposed provisions of Article 27, exemption from the EN.F.I.A. in rights over historical monuments or works of art, protected by the Code of legislation for the protection of antiquities and cultural heritage in general (law 4858/2021, A’ 220), as well as in rights on buildings, which have been classified until 31.12.2021 as preserved, in accordance with article 4 of Law 1577/1985 (A’ 210) as long as the above monuments, works of art or buildings are prior to 1 January 1940, and for the corresponding percentages on the fields or plots, with the aim of protecting the protected monuments and works of art of the Country.
With the proposed provisions of article 30, the sub approx. ii) of par. d) of par. 2 of article 8 of the VAT Code (supplied by law 2859/2000, Α ́ 248), so that the taxation selection procedure for real estate lessors is simpler and the relevant application is submitted either before the start of using the property or at any time after the start of its use . Consequently, the lessor of a property will be able to submit an application for the option of taxation to the Tax Administration at any time, either before the start of use of the property or after the start of its use, instead of being obliged to submit an application within a disruptive deadline , which is valid today. If the application is submitted after the start of use of the property, the taxation option is valid from the next tax period. Likewise, the option of taxation can be revoked by submitting a relevant application to the Tax Administration at any time and the revocation is effective from the next tax period.
With this arrangement, the aim is to harmonization of the Greek legislation with the provisions of the VAT Directive (Directive -2006-sxetika-me-to-koino-susthma-forou-prostithemenhs-aksias”>2006/112/EC), while the existing restriction in cases of used property is also lifted.
With the proposed provisions of article 32, paragraph a) of paragraph 4 of article 33 of the VAT Code (current law 2859/2000, A ́248) and it is defined that as investment goods are considered tangible goods, which are owned by the company and put into permanent exploitation by it, as well as the buildings or other constructions built by the taxable company on property that does not belong to it by ownership, but has, based on any legal relationship, the use of of this property, without the restriction of the use of the property for a period of at least nine (9) years. With this amendment, the concept of investment goods is streamlined for the application of the provisions of the VAT Code.
See here the bill and all related documents.
