Greece tax authority rules past court decisions do not bind future ENFIA valuations

The Dispute Resolution Directorate of the Independent Authority for Public Revenue (AADE) has ruled that a previous judicial decision regarding property valuations does not automatically bind the tax administration for future ENFIA (Unified Real Estate Ownership Tax) calculations.

The case involved an Athens-based cooperative attempting to reduce or cancel a 152,466.24 euro ENFIA bill for 2026. The cooperative argued that a prior, unappealable decision from the Athens Administrative Court of Appeals had already established lower valuations for three of its properties through technical expertise.

However, the Directorate rejected this argument, stating that ENFIA is calculated independently for each tax year based on the actual and legal status of the property as of January 1st of that specific year. Because the previous court ruling pertained to the property values as of January 1, 2019, it cannot be considered automatically valid for the 2026 tax period.