"The New Property Tax on Real Estate (EN.F.I.A.), E9 and the Code of Public Benefit Properties" by Mr. George Nikolakakos, Economist MSc., has been released.

It is a volume with a CD-ROM that contains the content of the book and includes a detailed analysis of the provisions of the New Law 4621/2019 on EN.F.I.A., the method of completion and submission of the E9 with examples, and the Code of Public Benefit Properties, including inheritance and other provisions according to Law 4182. The content of the book is fully updated and supplemented up to date, including the recent Interpretative Circulars POL. 1009, 1053, 1081, and POL. 1122 Disability Certification for exemption from EN.F.I.A.
In detail, it includes:
A) Instructions for printing the EN.F.I.A. clearance.
B) Explanations and useful information about EN.F.I.A.
C) Who is entitled to a discount or full exemption from EN.F.I.A.
D) EN.F.I.A.: Calculation of the main tax as well as the supplementary tax. Determination of EN.F.I.A. and time of declaration submission. Type and content of the special property tax declaration and the procedure for its submission. What are the changes for 2016. New objective values. Changes and amendments. How much your tax increases or decreases with detailed tables and examples. Taxation method for Non-Residents. EN.F.I.A. tax installments and how to adjust them in 12 installments. Procedure for granting discounts, reductions, and payment suspension according to POL. 1081. Time for imposing interest and fines on EN.F.I.A.
E) Form E9: Method of completing the declaration of property details with examples. Instructions for identifying errors. How to make corrections. Clarifications on the method of property listing. Time for submitting changes. What happens in cases of inheritance succession. What procedure is followed if the corrections of the property image need to be made "more than one year". What is defined as unfinished and what as vacant. O.P.S. Property Declaration with questions and answers.
F) Code of Public Benefit Properties, Inheritance Properties, and other provisions: General provisions, Register of Public Benefit Properties, Executors-Executors of wills, Administrators of Foundations, Settlement of properties to the state without condition, Properties for the fulfillment of public benefit purposes executed by non-public entities, Public benefit foundations, Inheritance properties, Obligations of administrators and Banks, Judicial provisions, Disciplinary and criminal provisions, Special - Transitional and Final provisions.
G) POL. 1113 with the New Objective Values."