Galery

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Also, electricity supply shall not be suspended when there is an inability to pay the tax, and on the contrary the electricity of people who, although able to pay it do not do so, will be suspended.

4. Exemption of real estate used for industrial, livestock, agricultural purposes and hotels after the issuance of the electricity bills.

If there is an invoice for agricultural or industrial activity and an electricity bill is still issued, including the additional tax, the person who is entitled to exemption, shall follow the procedure under Art. 2 of the Decision of the Ministry of Finance 1211/10.10.2011.

If an electricity bill is issued including an extraordinary tax, without having deducted 35% of the size of the main hotel buildings, the person who is entitled to an exemption, shall follow the same procedure.

5. Payment of the additional tax in the case of real estate rentals.

In the case of rented real estate for which the electricity bill is issued to the tenant and if the tenant has not paid the bill under which the additional tax is to be paid, the property owner can pay the amount for the additional tax indicated in that bill , taking a note from the tax office for paying the tax.

Subsequently, this note shall be submitted to the National Electricity Company or the alternative electricity suppliers.

6. Regulation - agreement on the bill for electricity.

In the cases when there is an agreement between the National Electricity Company or alternative electricity suppliers and the users, the regulation applies to the amount of the additional tax.

7. Foreign legal entities under the conditions of reciprocity.

Foreign legal entities whose activity involves charity, educational, religious, church, art, or public interests are exempt from the extraordinary tax on real estate properties which they use for these purposes.

8. Various issues

Α. In case of a verification of family income of large families for the application of a reduced rate of the extraordinary tax only the amounts in Table № 4 (actually taxed income) from the tax return documents are taken into account.

B. As permanently unemployed are considered people who on the date of issuance of the first bill including the extraordinary tax had been permanently unemployed for one year or more, which is certified with a note from the relevant authorities.

C. Finally, it is assumed that the reduced tax rate for individuals who are disabled or are taking care of such persons, as well as large families, applies, provided that all other conditions to reduce the tax rate are met.