"THE NEW PROPERTY TAXATION (EN.F.I.A.), E9" by Mr. Alifragis Ilias, Economist MSc.
It is a volume with a CD-ROM that contains the content of the volume and includes an analysis of the provisions of Law 4223 for EN.F.I.A., the way to fill out and submit the E9 with examples, and the Code of Charitable Properties, dormant inheritances, and other provisions according to Law 4182. The content of the volume is fully updated and supplemented to date, including the recent Interpretative Circulars POL. 1009, 1053, 1081, and POL.1122 Certification of disability for exemption from ENFIA, and the recent law N.4714-2020.
It includes in detail:
A) Instructions for printing the ENFIA clearance.
B) Explanations and practical issues for ENFIA.
C) Who is entitled to a discount or full exemption from ENFIA.
D) EN.F.I.A.: Calculation of the main tax as well as the supplementary tax. Determination of EN.F.I.A. and the time of submission of the declaration. Type and content of the special property tax declaration and the procedure for submitting it. The changes New objective values. Changes-modifications. How much your tax increases or decreases with detailed tables and examples. Taxation method for residents abroad. EN.F.I.A. tax installments and how to arrange them in 12 installments. Procedure for granting discounts, reductions, and suspension of payment according to POL. 1081. Time of imposition of interest and fines on EN.F.I.A.
E) E9 Form: How to fill out the property details declaration with examples. Instructions to identify errors. How to make corrections. Clarifications on how to list properties. Time of submission of 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 incomplete and what as empty. O.P.S. Property Registry with questions-answers.
Z) Code of Charitable Properties, Dormant Inheritances, and other provisions: General provisions, Register of Charitable Properties, Executors-Executors of wills, Foundation Administrators, Liquidation of properties to the state without condition, Properties for the fulfillment of charitable purposes executed by persons outside the state, Charitable foundations, Dormant inheritances, Obligations of managers and Banks, Procedural provisions, Disciplinary and criminal provisions, Special - Transitional and Final provisions.
H) New Objective Values.