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- Ελληνικά
On the legal question of whether the term "landlord" includes the lessee of a long-term lease of state-owned real property registered in the Land Registry, and, consequently, whether the lessee must pay real estate tax on the state-owned land he has leased, was answered by the Supreme Constitutional Court in a unanimous decision dated 21 February 2024.
According to the decision of the Supreme Constitutional Court, a lessee who has entered into a long-term land lease with the State for real property owned by the Republic, which is registered in the Land Registry, is considered an "owner" of "immovable property" and is therefore subject to taxation corresponding to the value of the right of use of the State-owned immovable property leased and not to the value of the immovable property, as is the case with absolute ownership.
The Supreme Constitutional Court also concludes in its decision that although no tax is levied or collected on real property owned by the Republic, nevertheless, a tax is levied on the lessee in respect of his right to the State land.
The above decision was issued following a request submitted by the Attorney General of the Republic on the need for a correct interpretation of the legal question in question, "so that this legal question may be submitted for decision before the Supreme Constitutional Court in the third and final instance". The request of the Attorney General of the Republic arose after the Court of Appeal issued a different interpretation in its decision on the matter, which heard an appeal against the first instance decision of the Administrative Court.
Both the decision of the Court of Appeal and the first instance decision of the Administrative Court were set aside and the legality of the imposition of property tax was upheld.
On behalf of the Attorney General of the Republic, the case was handled by Ms Froso Sotiriou, Lawyer of the Republic I.
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