Using Your Property In Greece Vital Against Trespassers

Using Your Property In Greece Vital Against Trespassers By Christos ILIOPOULOS* 26 April 2022 Most people who buy or own real estate property in Greece, believe that if they have their deeds on the properties properly done at the notary’s office, and registered at the land registry, they have safeguarded their ownership on the properties no matter what. However, reality in Greece could be somehow different. Yes, the deeds, titles and survey maps of the properties are very important for the owner of the property. Possession of such deeds, contracts and topographic plans (survey maps) by the owner are very significant for the owner’s ability to prove to any authority, court or third party (like, real estate agents) that they own the property and what are the specific characteristics of the property, including its surface in square meters of the land, the plot and / or of the house or apartment, its boundaries, possibly names of neighbors etc. The deeds, though, the titles and the survey maps only, may not be enough for the owner to protect his/her property in the long run from trespassers or others, who may claim all types of rights on the same property. The main risk a property owner may face is potential claims of adverse possession by a third party on his own property. The nature of the adverse possession claim is that someone claims that he/she has a right on a certain piece of property, without having titles and legal deeds about this property. The foundation of an adverse possession claim is basically the argument that someone has been using the property in question for a certain period of years, acting towards others as the owner of the property and that such long usage has given him/her property rights through adverse possession, even if he/she does not have titles on the property, because he/she never purchased it or never had it legally transferred to him/her by a third party. The legal owner of a land, plot, house or an apartment, who has paid money to buy it, has signed notarial deeds with the seller, and has also registered the deed of purchase with the local land registry, is not 100% safe from adverse possession claims by a third party, if the owner does not exercise his/her property rights in practice every day, every month, or at least every few years. This can be done either in person, or through proxies, who act on the owner’s behalf. One may have paid money to buy a property in Greece, may have signed the most perfect and accurate deeds, which are registered with the tax office (E9 form) and the land registry, having also done a very modern survey map. But if he/she does not visit the property, does not inspect it from time to time, does not check on trespassers, does not make sure that the boundaries are not changed, or that the house has not been occupied by third parties who may have also changed the locks, runs a risk of losing the ownership of the property if the case goes to court. The longer a property is left unattended by its owner and the longer the legal owner does not check its actual status, the more significant the risk is to face an adverse possession claim by a third party. This is the reason why the owner – foreign resident of a property located in Greece, must visit the property as often as possible, and take pictures of its present condition, of its boundaries, of the parts of the building or of the trees in it. The owner must also make sure he/she keeps all the receipts for expenses done for the management of the property, including receipts from workers, developers, builders etc. who have done any type of work on the property. The receipts must state the name of the owner as the person who paid the expenses for all sorts of work done at the property or for the property. If the owner rents the land to a tenant for cultivation or for pasture rental, a lease / rental agreement must be signed clearly mentioning who is the owner of the property, who is entitled to receive the rent, in whatever form this rent may be. If the owner of the property can’t visit it very often, he/she must instruct or request trusted persons on the spot, acting on behalf of the owner, to inspect it periodically and to check that its boundaries, fences, doors and other identification elements of the property have not been damaged or changed and that there are no signs of trespass. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr

Paying A Deposit for Property In Greece

Paying A Deposit for Property In Greece By Christos ILIOPOULOS* 2 April 2022 Greeks who live outside of Greece and foreign citizens search and locate real estate properties in Greece, in order to acquire them. Once their offer is accepted and an agreement with the seller or real estate agent on the price and the main terms of the transaction is struck, they are usually asked by the seller to pay a deposit, in order to secure the property. In Greece the terms deposit and down payment could be used interchangeably and they basically mean the upfront payment of a small part of the total price of the property as a gesture of good faith to the seller. The payment of a deposit shows that the buyer is serious and committed to buying the house, flat or plot. At that moment, if not earlier, the buyer must retain an attorney in Greece in order to receive advice on how the buyer’s rights will be safeguarded. The title search and investigation of the real estate property in question is the most significant matter of the transaction, from the point of view of the buyer. To this end, the interested buyer will request from the seller, through his/her attorney, copies of the deeds, contracts, titles, building permits and possibly survey maps of plots or lands, in order to verify the identity of the property and the absence of legal burdens, liens, mortgages and pending litigation affecting the asset to be bought. The seller at that point will most likely request from the buyer a deposit, in order to verify the buyer’s determination to buy the specific property and to take the property out of the market. The deposit is paid while a pre-contract is signed by seller and buyer or by their attorneys. The pre-contract in most cases is a private agreement, stating the basics of the transaction, the identity and main characteristics of the property, the price which the buyer will pay, the time and form of payment and what happens if either of the parties has a change of heart and does not finalize the transaction. The pre-contract will usually state that the buyer is paying the specific amount of money as a deposit and if the buyer changes his mind, without any reason and without having found a legal problem on the property, the buyer will lose the deposit. In other words, the deposit will be retained by the seller, as a result of the unjustified change of heart of the buyer. On the other hand, if the transaction is not finalized due to an unjustified refusal by the seller to follow through with the sale, the buyer is entitled to get back the deposit he has paid. If the pre-contract is signed not in the form of a mere private agreement, but at a notary’s office, with the stamp and legal value of a notarized deed by a notary public in Greece, the buyer who has paid a deposit only to see the seller change his mind without any legal justification, can claim the return of the deposit in double. Notarized pre-contracts are the exception in the real estate market in Greece, but they are not unusual if the property in question is worth a lot, or if the buyer wants to pay a rather large deposit, or when the main closing deal can be signed only after the seller sorts out several legal problems with the property but both parties want to secure that the transaction will actually take place even in the course of several months down the road. A notarized pre-contract could include a term allowing the buyer to sign the main deed of the acquisition of the property on his own, without the signature of the seller, if the terms of the pre-contract have been satisfied by the buyer and the seller does not fulfill his obligation to sign the sale deed. In any case, the prospective buyer of a real estate property in Greece must inarguably retain legal counsel, who is not professionally related to the seller, in order to get advice for all the crucial aspects of the transaction, including the payment of a deposit and its consequences. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr

Certificate Of Non Appeal Of Foreign Decision

Certificate Of Non Appeal Of Foreign Decision By Christos ILIOPOULOS* Athens, 24 March 2022 A foreign court decision can be made to have legal validity in Greece, with a court decision issued by a Greek court, which recognizes the foreign court order, ruling or decision, as legally binding in Greece. The relatively quick legal process before the Greek court starts with a petition drafted and filed by a lawyer in Greece and it usually requires one court hearing. In most cases the case is completed when the Greek court issues a decision by which it recognizes that the foreign court decision will have from now on legal validity in Greece, as well. The foreign court decision which becomes valid in Greece, can then be implemented or executed in Greece. Money awarded abroad may be collected or seized in Greece. A foreign divorce may be registered in Greece, so the interested party can remarry afterwards. In order to reach the stage where the foreign decision is recognized by the Greek legal order, the petitioner must file with the Greek court which will hear the case, the hard copy of the foreign court decision, order or ruling, with either the Apostille stamp, if the foreign country is a member of the relevant Hague Convention, or with the notarization by the Consulate of Greece in the foreign country, or by the Consulate of the foreign country in Greece. The foreign decision must be apostilled or notarized (depending on the country) in its entirety and in its most detailed and long form possible. For example, if the foreign decision is a divorce, simple divorce certificates or other short versions of the foreign court decision, which may be good and acceptable in the foreign country, are not enough to persuade the Greek court about the nature and substance of the foreign decision. The other vital document which is needed in order to have the foreign decision recognized in Greece, is the certificate of non-appeal, which must be issued by the court which issued the foreign court decision. The certificate of non appeal proves that the foreign court decision, order or ruling is final, meaning that it cannot be appealed or challenged anymore, either because the time limit to file such a challenge or appeal has passed without any objection being filed, or that a challenge of some sort had actually been filed (objection, appeal, other) and has been rejected, so that the foreign court decision has been upheld. In most cases, the written proof that the foreign court decision is final is contained in a separate document, issued by the same court, which states that the decision in question is final, or that it has not been appealed, or challenged, or that the time limit for such an appeal or challenge has passed and no appeal was filed. A court document with such a content usually satisfies the criteria of Greek law and the Greek court will issue a decision accepting the foreign court decision as valid in Greece, as well. Greek law states that a foreign court decision can be transferred into the Greek legal order, and obtain legal validity in Greece, provided that it is final and that it does not violate the basic principles of Greek law. Of course, the Greek court will not try again the merits of the foreign case. It will not go into the facts and the details which were considered by the foreign court in order to form its opinion. The Greek court will only examine whether the fundamental rules of the core principles of fair trial have been observed in the procedure which led to the foreign court decision. For example, it is significant the foreign court decision to state that the defendant or respondent had been served with the court petition or lawsuit action and that enough time was given to prepare his/her defence and arguments. If the court petition had not been served to the other party, or if the respondent did not have the opportunity to be heard, meaning that the principle of audi alteram partem was not applied, the Greek court may be in doubt whether the basic principles of fair trial and of the fundamental human rights have been observed by the foreign court procedure. Since every country and even different federal states within the same country, often have different rules of procedure and various formats of court decisions or orders, each case must be examined according to its particular facts. The Greek lawyer who will present the foreign court decision for recognition by the Greek court will strive to present to the court the most satisfactory evidence which will help the judge identify the foreign court decision as being in harmony with at least the minimum requirements of Greek law, in order to have the foreign court decision recognized with the same validity as if it had been issued by a Greek court in the first place. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr

What To Do When You Are Served with A Lawsuit Action in Greece

What To Do When You Are Served with A Lawsuit Action in Greece By Christos ILIOPOULOS* Athens, 8 March 2022 If you live outside of Greece and you own property or have other assets or interests in Greece, you may find yourself in a case where you are served, at your foreign residence, with documents related to a lawsuit action which has been filed by someone before a court of law in Greece. In that case you are the respondent or defendant and the other person may be the petitioner or plaintiff. In such a case, you must immediately contact an attorney in Greece and ideally scan all the pages of the documents you have been served with and e-mail them to the attorney you have decided that will represent you. In many lawsuit cases in Greece, there is a relatively short period of only 90 (ninety) days from the time you have been served with the lawsuit action, within which you must file at the court all your written arguments, your evidence, documents, photographs, survey maps etc. and present the depositions or affidavits of your witnesses. The attorney in Greece will review the lawsuit action which you will have e-mailed him / her and will advise you how you can organize your defence aiming to have the lawsuit action dismissed or its claims rejected. This will include telling to your lawyer the truth in detail as you know it and as you believe it, explaining the facts and helping your attorney to write down the points where the lawsuit action against you is not stating the truth or where the facts are distorted or presented in a way which does not reflect the truth. In most cases you will have to find witnesses who are willing to sign depositions or affidavits stating the facts which they know, in a way which on the one hand reflects reality and on the other helps your case at the court. You may believe that certain persons will definitely be willing to sign the affidavits, only to find out that they use all sorts of real or pretentious excuses not to get involved in your lawsuit adventure. Witnesses may be unwilling to testify at the court or even sign a deposition. In the Greek legal system, a deposition is a written statement signed by the witness before a judge or a notary. There is no cross examination and the witness in the process of the affidavit is not required to answer questions by a judge or the attorney of any of the parties. The witness has only the obligation to state the truth, sign that the statement is true and accurate and give the oath, either religious or civil. There are of course civil law cases where the witness testifies before the court, in which case he / she is subject to the questions of the judge and the lawyers. Each case has its own particularities and your guide in the court process will be your lawyer, who will suggest what documents and other types of evidence may be needed in order to help your case at the court. Your attorney will have the responsibility to act as your counsel and trusted advisor, much like it happens in most countries of the western world. *Ο Χρήστος Ηλιόπουλος είναι Δικηγόρος παρ’ Αρείω Πάγω, Master of Laws. www.greekadvocate.eu bm-bioxoi@otenet.gr

Αν Στο Οικόπεδο Φύτρωσε Μία… Αποθήκη

Αν Στο Οικόπεδο Φύτρωσε Μία… Αποθήκη Του Χρήστου Ηλιόπουλου* Αθήνα, 18 Φεβρουαρίου 2022. Σε πολλές μονοκατοικίες, αλλά και σε κτήρια με σύσταση οριζοντίου ιδιοκτησίας, δηλαδή σε κτήρια με περισσότερα του ενός διαμερίσματα ή συγκροτήματα μεζονετών, οι οικοπεδούχοι συχνά έχουν ανεγείρει μικρές ή μεγαλύτερες κατασκευές στον ακάλυπτο χώρο, οι οποίες δεν προβλέπονται από την πολεοδομική άδεια. Τις πιο πολλές φορές πρόκειται για αποθήκες, ή μικρά ισόγεια κτίσματα, των οποίων η αυθαίρετη κατασκευή μέχρι το έτος 2011 δεν αποτελούσε ιδιαίτερο νομικό πρόβλημα, αλλά αντιθέτως εξυπηρετούσε διαφόρων ειδών ανάγκες του οικοπεδούχου, από την αποθήκευση εργαλείων και άλλων αντικειμένων, έως και την δημιουργία αυτόνομων κατοικιών (studios) ή μικρών γραφείων. Τα κτίσματα αυτά, αυθαίρετα στην πλειοψηφία τους, δεν περιλαμβάνονται στην σύσταση οριζοντίου ιδιοκτησίας, ούτε στην άδεια οικοδομής. Η μεταβίβαση της μονοκατοικίας ή του κτίσματος πριν το έτος 2011 δεν εμποδιζόταν από την αυθαίρετη αυτή κατασκευή (αποθήκη ή μικρή ισόγεια οικία) στον ακάλυπτο του οικοπέδου, διότι συνήθως δεν αποτυπωνόταν καν στο τοπογραφικό του μηχανικού και ήταν «ανύπαρκτη» στα επίσημα σχέδια και συμβόλαια. Μετά το 2011 ο νόμος επέβαλε κάθε μεταβίβαση ακινήτου να συνοδεύεται από βεβαίωση μηχανικού που να γράφει επακριβώς είτε ότι το οικόπεδο είναι αδόμητο, είτε ότι τα υπάρχοντα κτίσματα έχουν ανεγερθεί σύμφωνα με την πολεοδομική άδεια, εκτός αν το κτίσμα είναι προ του 1955, οπότε δεν απαιτείται νομιμοποίηση. Ο νόμος προβλέπει πολύ αυστηρές κυρώσεις για τον μηχανικό που θα παραβλέψει υπάρχουσες πολεοδομικές παραβάσεις ή και την ύπαρξη ολοκλήρου αποθήκης ή άλλου κτίσματος στο οικόπεδο. Συνέπεια αυτού είναι ότι όταν στο οικόπεδο έχει ανεγερθεί οιοδήποτε πρόχειρο ή πιο ολοκληρωμένο κτίσμα, αποθήκη, οικία ή οιαδήποτε άλλη κατασκευή που δεν αποτυπώνεται στα επίσημα σχέδια της οικοδομής, στην πολεοδομική άδεια και στην σύσταση οριζοντίου ιδιοκτησίας, το ακίνητο δεν μπορεί να μεταβιβασθεί εάν προηγουμένως δεν νομιμοποιηθεί το αυθαίρετο κτίσμα. Η νομιμοποίηση ή τακτοποίηση της αποθήκης ή άλλης κατασκευής συνήθως δεν απαιτεί μεγάλα πρόστιμα, εάν η επιφάνειά τους είναι η συνήθης, δηλ. κάτι μεταξύ 10 και 30 τετραγωνικών μέτρων. Όσο πιο παλιά μπορεί ο ιδιοκτήτης να αποδείξει ότι είναι η κατασκευή, τόσο μικρότερο το πρόστιμο. Αυτό, όμως, που θα καθυστερήσει ιδιαιτέρως την μεταβίβαση του ακινήτου, είτε πρόκειται για πώληση, είτε για γονική παροχή ή δωρεά, είναι ότι μπορεί να απαιτείται και τροποποίηση της σύστασης οριζοντίου ιδιοκτησίας. Αν ο συμβολαιογράφος γνωμοδοτήσει ότι για να μπορεί να γίνει η μεταβίβαση, την οποία διακαώς αναμένουν οι δύο πλευρές, πωλητής και αγοραστής, χρειάζεται προηγούμενη τροποποίηση σύστασης, θα πρέπει πρώτα να γίνουν ενέργειες από τον μηχανικό, καταβολή του προστίμου και διόρθωση στο Ε9 για να πληρωθεί τυχόν συμπληρωματικός ΕΝΦΙΑ, ώστε να υπογραφεί πρώτα η συμβολαιογραφική τροποποίηση της σύστασης, να μεταγραφεί στο υποθηκοφυλακείο ή να καταχωρηθεί στο κτηματολόγιο και μετά να μπορεί να υπογραφεί η πώληση. Όταν η ανακάλυψη της αυθαίρετης αποθήκης ή άλλου αυθαιρέτου κτίσματος, ακόμα και φούρνου, πηγαδιού, στεγάστρου ή μπάρμπεκιου, γίνει κατά την διαδικασία της αποδοχής κληρονομίας, καλό είναι τότε να γίνει και η νομιμοποίηση – τακτοποίηση, παρά το ότι τυπικώς δεν απαιτείται στο στάδιο εκείνο. Ιδιαιτέρως αν πρόκειται μετά την αποδοχή να ακολουθήσει αμέσως ή σε λίγα χρόνια, μεταβίβαση, η μη τακτοποίηση της αποθήκης θα προκαλέσει πριν την μεταβίβαση μεγάλη καθυστέρηση και πρόσθετα έξοδα, ακόμα και ανάγκη για τροποποίηση της παλαιάς δήλωσης φόρου κληρονομίας και της πράξης αποδοχής κληρονομίας. *Ο Χρήστος Ηλιόπουλος είναι Δικηγόρος παρ’ Αρείω Πάγω, Master of Laws. www.greekadvocate.eu bm-bioxoi@otenet.gr

Drafting A Will For Property In Greece

Drafting A Will For Property In Greece By Christos ILIOPOULOS* Athens, 26 November 2021 A person living in Greece, or abroad, wants to make a Will, in order to settle his/her estate. The estate may include assets located abroad and in Greece, or only in Greece. The Will can be drafted abroad or in Greece and under certain conditions, even a Will drafted and executed abroad, can be implemented in Greece after the passing of the testator. The usual question in the case of a property owner living outside of Greece, who owns assets in Greece, is whether the foreign Will can cover the assets of the testator in Greece, or whether a Greek Will executed in Greece is necessary in order to direct the fate of the assets located in Greece. The basic answer to this question is that, in principle, any Will executed at another country of the world, can be valid and implemented in Greece, as long as the Will is executed according to the laws of the foreign country where it was made and provided that its drafting and directions are not contrary to the fundamental legal principles of Greek law and to the Greek public order. The foreign drafted Will, after the passing of the testator, must first be probated in the foreign country, according to the laws of that country, and then it can be probated by the Greek court making it valid in Greece, too. If the deceased did not leave a Will, or if the deceased left a Will but issues of minimum share arise by the next of kin, (usually spouse and children of the deceased), the main rule which applies in Greece with regard to which law will be applied in order to establish who are the heirs and what are their shares, is the law of the citizenship of the deceased. If the deceased had the citizenship of two countries, a foreign and the Greek citizenship, Greek law provides that it is Greek law which will be applied with regards to assets located in Greece. If the deceased had the citizenship of a foreign country only, in order to establish who inherits and what share, it will be the law of the foreign country which we will be applied in Greece. However, the transfer of assets located in Greece, (immovable property, movables or money at the bank), will be transferred to the ownership of the heirs according to Greek law and process. They will have to be declared to the Greek tax authority (unless the deceased died until 31st Dec. 2003, in which case the heirs do not pay inheritance tax at all), and for real estate assets, a deed by the notary or a court order, both registered at the land registry, will be needed so that the inherited assets are transferred to the heirs. Usually, a foreign Will, containing specific directions for assets in Greece, should be enough. The foreign Will may simply state a general direction that the inheritance will be divided in this or that way, or that specific assets are left to specific heirs. However, there are cases where the foreign Will contains many stipulations which are related to laws and procedures of the foreign country and do not have any practical use in Greece. In that case, the person who wants to make a Will could choose to sign a Greek Will, which will deal exclusively with the assets located in Greece. That way, notions like the “trust” or the “trustees”, which exist in the foreign Will, will be avoided in the Greek Will. A significant detail in the drafting of the Will of a testator, who owns assets in other countries and in Greece, is to expressly state in the Will that with regards to assets located in Greece, the testator elects Greek law to be applicable. Alternatively, if the testator makes a Greek Will, while he/she has the Greek citizenship and the citizenship of another country, it is again advisable that he/she states in the Will that he/she wishes Greek law to be applied. That may solve problems with regards to which law will be applicable, at least for the assets located in Greece. *Christos ILIOPOULOS, attorney at the Supreme Court of Greece , LL.M. www.greekadvocate.eu e-mail: bm-bioxoi@otenet.gr

Πως Αποφεύγετε Τον Φόρο Για Ανείσπρακτα Ενοίκια

Πώς Αποφεύγετε Τον Φόρο Για Ανείσπρακτα Ενοίκια Του Χρήστου Ηλιόπουλου* Αθήνα, 4 Φεβρουαρίου 2022. Όποιος νοικιάζει ένα ακίνητο στην Ελλάδα, δηλαδή συνήθως ένα μαγαζί ή γραφείο (εμπορική μίσθωση) ή μία κατοικία, πληρώνει φόρο για το εισόδημα που εισπράττει από τα μισθώματα, ο οποίος για τα πρώτα 12.000 ευρώ είναι 15%. Για το τμήμα του εισοδήματος από ενοίκια από 12.000 ευρώ μέχρι 35.000 ευρώ, δηλαδή για 23.000 ευρώ, πληρώνει φόρο 35%. Για εισπραττόμενα ενοίκια πάνω από 35.000 ευρώ, ο φόρος διαμορφώνεται σε 45%. Η φορολογία αυτή φαίνεται βαριά για τον ιδιοκτήτη του ακινήτου, δεδομένου του ότι τα περισσότερα από τα έξοδα που κάνει για την συντήρηση του ακινήτου δεν εκπίπτουν του φορολογητέου εισοδήματός του. Ωστόσο, μία ακόμα μεγαλύτερη ζημία για τον εκμισθωτή, δηλαδή για τον ιδιοκτήτη του ακινήτου που το νοικιάζει, προκύπτει όταν για οποιονδήποτε λόγο ο ενοικιαστής δεν καταβάλει το συμφωνηθέν ενοίκιο. Αυτό μπορεί να συμβεί ενώ ο ενοικιαστής παραμένει στο μίσθιο (δηλ. στο νοικιασμένο μαγαζί, γραφείο ή σπίτι), ή και όταν ο ενοικιαστής εγκαταλείψει το μίσθιο με τον ιδιοκτήτη σ’ αυτήν την περίπτωση να «τρέχει και να μην φτάνει», διότι εκτός από τα ενοίκιά του που έχει χάσει, καλείται να αναλάβει και την αποκατάσταση των μικρών και συνηθισμένων ή μεγάλων και εκτεταμένων φθορών του ακινήτου του, ώστε να μπορεί να το εκμισθώσει σε άλλον ενοικιαστή. Ένα ακόμα χτύπημα, όμως, σε βάρος του ιδιοκτήτη είναι ο φόρος που υποχρεούται να καταβάλει στο κράτος, για ενοίκια που ούτε καν έχει εισπράξει. Εάν απλώς δηλώσεις ότι ο ενοικιαστής σου δεν σε πλήρωσε, το κράτος δεν σε πιστεύει. Ο νόμος στην Ελλάδα ορίζει ότι για να μπορέσει ο εκμισθωτής να αποφύγει την φορολόγηση ανείσπρακτων μισθωμάτων για το προηγούμενο έτος, πρέπει να προσκομίσει στην φορολογική αρχή έως την λήξη της προθεσμίας υποβολής φορολογικών δηλώσεων, δικαστική απόφαση ή διαταγή πληρωμής, από την οποία να προκύπτει ότι ο μισθωτής του χρωστάει ενοίκια, είτε έστω την αγωγή ή την αίτηση για διαταγή απόδοσης μισθωμάτων. Για το περυσινό έτος, δηλαδή για φορολογικές δηλώσεις που υποβλήθηκαν το 2021 για τα εισοδήματα από μισθώματα του 2020, η ελληνική διοίκηση απαίτησε, κατ’ εξαίρεση, μόνο την αποστολή εξωδίκου με δικαστικό επιμελητή κατά του ενοικιαστή, στο οποίο να αναφέρεται η οφειλή του από μισθώματα και η αξίωση για καταβολή της. Η κυβέρνηση μελετά και για φέτος, δηλαδή για τις φορολογικές δηλώσεις του 2022, που αφορούν εισοδήματα του 2021, να καθιερώσει πλέον ως προϋπόθεση αποφυγής φορολόγησης για τα ανείσπρακτα ενοίκια, την αποστολή από τον ιδιοκτήτη εξωδίκου κατά του μισθωτή (ενοικιαστή), καταργώντας ουσιαστικά την απαίτηση του νόμου για άσκηση αγωγής και έκδοση δικαστικής απόφασης ή διαταγής πληρωμής. Εάν αυτό επιβεβαιωθεί, θα αποτελέσει όχι μόνο μία διευκόλυνση προς τους ιδιοκτήτες μισθωμένων ακινήτων, αλλά και έναν μικρό περιορισμό της γραφειοκρατίας, διότι θα επιτρέπει μεγαλύτερη ευελιξία στην εκμετάλλευση ενός ακινήτου, αφού θα καθιστά ευκολώτερη την εκμίσθωση αυτού, δεδομένου του ότι ένας από τους κινδύνους για τον ιδιοκτήτη, δηλαδή να πληρώσει και φόρο από πάνω για ενοίκια που του χρωστάνε, θα αποφεύγεται με την αποστολή ενός εξωδίκου προς τον οφειλέτη ενοικιαστή. *Ο Χρήστος Ηλιόπουλος είναι Δικηγόρος παρ’ Αρείω Πάγω, Master of Laws. www.greekadvocate.eu bm-bioxoi@otenet.gr