EN.F.I.A. Tax Certificate) - All the cases Source: Tax Heaven What is EN.F.I.A and who issues it? The certificate of single private property tax is a public document drafted and issued by the Tax Authority and certifies that the same property View more + In which cases the Tax authority issues an EN.F.I.A Certificate? In cases where a contract of registration transfer is required to be issued. View more + The notary should attach the EN.F.I.A certificate in the contract: The tax authority certificate must be mentioned and attached by the notary in the contract it draws up. View more + The EN.F.I.A in the case of Open Auction: The above also apply to compiling a summary of the allocation report of a voluntary auction. In this case, the certificate shall be produced only by the auctioneer. View more + The EN.F.I.A certificate which concerns the property of a bankrupt person: The EN.F.I.A certificate, which concerns a bankrupt property, is issued to the receiver of the bankruptcy at the time of its granting View more + The bankruptcy trustee is not subject to EN.F.I.A. We recall that after Law 4474/2017, the bankruptcy trustee is no longer subject to EN.F.I.A View more + Case in which the new bankruptcy administrator declared to E9 a property which the previous bankruptcy administrator had not stated: In order to facilitate transactions, especially for the years 2012 to 2016 for the granting of the EN.F.I.A certificate View more + In cases of drafting a registration transfer contract the EN.F.I.A is required for the five years preceding the transfer (case of indivisible succession or succession by will): View more + When the EN.F.I.A certificate is not required? It is not required to attach or have the EN.F.I.A certificate when there is: View more + If the surface of the buildings or the stadium is different in the EN.F.I.A certificate, what deviation is tolerable to consider this certificate to be valid? The presentation or attachment of the EN.F.I.A certificate is considered valid when the building is plotted with a deviation of its surface up to five View more + The EN.F.I.A certificate is also necessary in case of transcription in the cadastral office in case of transfers, etc.: The transfer repositories and the heads of the cadastral offices are obliged to refuse the transcription or registration in the cadastral books of a notarial document whereby rights View more + The EN.F.I.A certificate is also necessary in the case of transcription into the cadastral office or registration of the auction for voluntary auction or acceptance of the heir: The EN.F.I.A certificate is also necessary in the case of transcription into the cadastral office or registration of the auction for voluntary auction or acceptance of the heir: View more + The EN.F.I.A certificate and the F.A.P (property tax) certificate: If the EN.F.I.A certificate cannot be attached to the notarial document for the five (5) years prior to the transfer, the certificate under Article 48 of Law View more + When can a single EN.F.I.A certificate be issued for all the properties? In case the notarial document is transferred in exchange for the total immovable property of a natural or legal person and the total amount due of principal and additional taxes and surcharges is attributed by the notary within a period of three View more + The EN.F.I.A certificate in the process before a court or tribunal on property: It is unacceptable to discuss before a court, except for the unilateral registration of a mortgage or a mortgage pre-registration or the release of a seizure if the EN.F.I.A certificate View more + How do the notaries and the heads of Land offices get punished when they violate the above obligations? Notaries, repositories of transcripts and heads of cadastral offices, who are in breach of the above obligations, are subject to a fine set at one thousand View more +
What is EN.F.I.A and who issues it? The certificate of single private property tax is a public document drafted and issued by the Tax Authority and certifies that the same property View more +
In which cases the Tax authority issues an EN.F.I.A Certificate? In cases where a contract of registration transfer is required to be issued. View more +
The notary should attach the EN.F.I.A certificate in the contract: The tax authority certificate must be mentioned and attached by the notary in the contract it draws up. View more +
The EN.F.I.A in the case of Open Auction: The above also apply to compiling a summary of the allocation report of a voluntary auction. In this case, the certificate shall be produced only by the auctioneer. View more +
The EN.F.I.A certificate which concerns the property of a bankrupt person: The EN.F.I.A certificate, which concerns a bankrupt property, is issued to the receiver of the bankruptcy at the time of its granting View more +
The bankruptcy trustee is not subject to EN.F.I.A. We recall that after Law 4474/2017, the bankruptcy trustee is no longer subject to EN.F.I.A View more +
Case in which the new bankruptcy administrator declared to E9 a property which the previous bankruptcy administrator had not stated: In order to facilitate transactions, especially for the years 2012 to 2016 for the granting of the EN.F.I.A certificate View more +
In cases of drafting a registration transfer contract the EN.F.I.A is required for the five years preceding the transfer (case of indivisible succession or succession by will): View more +
When the EN.F.I.A certificate is not required? It is not required to attach or have the EN.F.I.A certificate when there is: View more +
If the surface of the buildings or the stadium is different in the EN.F.I.A certificate, what deviation is tolerable to consider this certificate to be valid? The presentation or attachment of the EN.F.I.A certificate is considered valid when the building is plotted with a deviation of its surface up to five View more +
The EN.F.I.A certificate is also necessary in case of transcription in the cadastral office in case of transfers, etc.: The transfer repositories and the heads of the cadastral offices are obliged to refuse the transcription or registration in the cadastral books of a notarial document whereby rights View more +
The EN.F.I.A certificate is also necessary in the case of transcription into the cadastral office or registration of the auction for voluntary auction or acceptance of the heir: The EN.F.I.A certificate is also necessary in the case of transcription into the cadastral office or registration of the auction for voluntary auction or acceptance of the heir: View more +
The EN.F.I.A certificate and the F.A.P (property tax) certificate: If the EN.F.I.A certificate cannot be attached to the notarial document for the five (5) years prior to the transfer, the certificate under Article 48 of Law View more +
When can a single EN.F.I.A certificate be issued for all the properties? In case the notarial document is transferred in exchange for the total immovable property of a natural or legal person and the total amount due of principal and additional taxes and surcharges is attributed by the notary within a period of three View more +
The EN.F.I.A certificate in the process before a court or tribunal on property: It is unacceptable to discuss before a court, except for the unilateral registration of a mortgage or a mortgage pre-registration or the release of a seizure if the EN.F.I.A certificate View more +
How do the notaries and the heads of Land offices get punished when they violate the above obligations? Notaries, repositories of transcripts and heads of cadastral offices, who are in breach of the above obligations, are subject to a fine set at one thousand View more +
