A section of the Council of State (CoS), Greece's highest administrative court, found a decision by the tax service to introduce a fee on Airbnb rentals as "illegal and unfounded", but referred the issue to the plenary for a final ruling due to its significance, it was announced on Tuesday.
The Independent Authority for Public Revenue (AADE) had issued a related circular on April 4, 2024 on taxation of short-term housing. The CoS review relates to the part imposing a special business tax on rentals.
Filing the complaint to the court were the national federation of property owners POMIDA, an association for short-term rental companies, and five short-term rental companies, who said among other things that the implementation of the circular would force owners of multiple rentals to pay a fee for each one separately.
The Second Section of the Court noted in its review that the circular had never been published in the Government Gazette, but been posted on the transparency site (Diavgeia) before being implemented, "therefore it is illegal, unsubtantiated, and void."