The second section of the Council of State, under its decision No. 601/2025, found illegal and non -existent on 9.4.2024 Circular of the Independent Public Revenue Authority (ADAE) concerning the tax treatment of short -term lease (Airbnb). Short -term real estate leases, but due to the importance of the issue, it was referred to the plenary of the CoE in the final crisis.

In particular, In the CoE they had appealed POMIDA, the “Short Term Lease Association of Property Companies” and five short -term real estate companies and demanded that E2024/9.4.24 Circular of the ADAE providing clarifications with the taxpayers and taxation of taxpayers, Short -term leases (Airbnb, etc.).

The applicants argued, inter alia, that the application of the circular are directly or indirectly affected by the owners or usufructants of real estate who are managing the short -term lease of their property, as they are required to pay an independent fee for each of their property.

The 7 -member composition of the Second Section of the CoE, chaired by Vice President Konstantinos Kousoulis and rapporteur by Paredro Christos Negris, says that the contested circular, which is “regulatory”, has not been published in the Government Gazette, but has been posted on the Internet, but has only been posted on the internet, “It is therefore unlawful, non -existent and canceled for law security reasons”, as well as the applicants show.

Thus, in the opinion prevailing in the second section of the CoE, requests for cancellation had to be accepted and the contested circular be canceled, “in the light of the projected”, but because of the importance of the whole matter, it was referred to a definitive crisis. In the plenary of the CoE And the rapporteur of the State Advisor Efstathia Skoura was appointed rapporteur.