2024-06-21 21:05:52
• Two extra selections of the 2nd Division had been printed, whereas two of the 8 that had been utilized in complete are nonetheless pending
With the choices numbered A600, A601, A602, A603/2024 and A606 and A607/2024 of the seven-member composition of the Second Division of the Council of State, an equal variety of appeals had been rejected (2 are nonetheless pending, one has been decided for February 2025 ) introduced by the Municipality of Rhodes towards the choices of the Single Member Court docket of Attraction of Piraeus which justified On line casino Rhodes S.A. in the primary concern of the retroactive declare DI.FO.DO.
As “demokratiki” wrote, even earlier than the abolition of the tax as unconstitutional with sub nos. 4504-05/2014 selections of the Plenary Session of the CoE and earlier than additionally following the above selections, the availability of par. 9 sub. D12 of article 2 of Regulation 4336/2015 by which the DI.FO.DO was abolished by legislation. and as well as it was decided that paid quantities aren’t sought, the corporate On line casino SA had requested the return of paid quantities by submitting corresponding revocation declarations D.F.O.D.O., which had been tacitly rejected and subsequently, the above authorized appeals had been introduced earlier than the Single Member Administrative Court docket of First Occasion of Rhodes for refunds of quantities paid.
8 selections of the third Division of the Single-Member Administrative Court docket of Attraction of Piraeus had been issued, all of which rejected the appeals of the Municipality of Rhodes and the Municipality of Rhodes hoped for a optimistic final result of its appeals.
Nevertheless, the Municipality of Rhodes, represented on the CoE by Professor Ioannis Remelis, has not succeeded in overturning the choices of the Piraeus Administrative Court docket of Attraction thus far in 6 out of 8 and because it appears the courtroom, having a robust jurisprudence, will rule equally on each pending.
The Municipality of Rhodes, within the proceedings earlier than the Council of State, cited the e-mail message of the mayor of Rhodes to the deputies of the Dodecanese prefecture from 13.8.2015 (i.e. the precedence of the passing and publication of Regulation 4336/2015 within the Authorities Gazette), which contained ” explanatory report – modification” for the abolition of the D.FO.DO..
With this report, it was proposed so as to add the next paragraph to the repealing provision of Article 60 of Regulation 2214/1994:
“Revenues collected up to now beneath Article 60 of Regulation 2214/1994 aren’t returned and associated pending lawsuits for the refund of paid taxes, fines and surcharges beneath Article 60 of Regulation 2214/1994 as unjustifiably collected or attributable to unjust enrichment or for some other motive are abolished” .
Nevertheless, it was determined by the SC that the above provision, enacted after the publication of the choices of the Administrative Court docket of First Occasion of Rhodes from appeals by On line casino Rhodes SA that had preceded the issuance of the legislation for the repeal of the D.F.O.D.O. and never occupying the pending trials, it was not relevant.
The Municipality’s declare on the contrary, wherein the intention of the legislator to grab the pending trials is derived from the above-mentioned e-mail message of the mayor of Rhodes, was rejected, no matter whether or not this message, when it comes to content material, truly got here to the information of the Plenary of the Hellenic Parliament in the course of the drafting section of the draft legislation and if it due to this fact turned a part of the preparatory work.
And this, as emphasised within the selections of the SC, as a result of the legislator didn’t undertake the proposed wording of the regulation, which expressly referred to the abolition of pending lawsuits.
With the choices of the CoE, the Municipality of Rhodes should return to On line casino Rhodes SA taxes of the type that had been paid from 2003 till their abolition.
We remind you that the choices had been issued and recorded at a time when the negotiations for the renewal of the lease of the “Lodge of the Roses” (“Grande Albergo Delle Rose”) of the Municipality of Rhodes and the corporate are formally beginning.
For the completion of the method, because the “demokratiki” wrote, particular deadlines are offered by the lease contract, whereas as is thought, the reminiscences are nonetheless contemporary, regardless of the years which have handed, of the non-implementation of the promised compensatory initiatives amounting to twenty billion. Dr. then within the metropolis of Rhodes.