THE CONSTITUTIONAL COURT DECLARES UNCONSTITUTIONAL AND NULL THE METHOD OF CALCULATING THE TAXABLE BASE OF PLUSVALÍA”

As we announced in our blog last week, the Constitutional Court has published its sentence on the unconstitutionality issue 4433/2020 regarding the Tax on the Increase in Value of Urban Land or, colloquially known as “Plusvalía”.   CONTEXT OF THE TAX CONTROVERSY   In order to understand the context of the controversy surrounding this tax,…