November 2023

Decision of the Athens Single Administrative Court of First Instance on the Suspension of the Execution of the Individual Notice of Payment amounting to approximately EUR 80.000,00.

The decision No. 599/2023 of the Athens Single Administrative Court of First Instance was published, by virtue of which our application for suspension was accepted and the execution of the individual notice of payment totalling approximately 80,000.00 euros, which was notified to our client, as the alleged heir of the deceased public debtor by the latter's tax office, was suspended. The court held that the immediate execution of the above acts would have resulted in a particularly serious and difficult-to-remedy financial shock to the applicant.

The court arrived at that judgment by considering, in particular, that: "[...] (i.e. the applicant) is a retired private employee, who is in his 93rd year of age and has chronic health problems and has recently undergone a coronary artery bypass operation and whose sole income comes from the payment of his monthly pension [...]. the Court, taking into account the total amount of his outstanding debts [...]. ] in relation to his general financial and property situation, as shown by the information submitted above, and in particular his low declared income, the Court considers that the applicant does not have the financial means to pay immediately the amount imposed on him by the contested measures and that, consequently, their immediate execution would cause him serious harm, consisting in a particularly serious and irreparable financial disruption. [...]". 

It should be noted that, according to the Plenary Session of the Council of State, 'irreparable damage', the prevention of which makes it necessary to grant interim judicial protection, means not only damage which is literally irreversible, but also damage whose repair, in the specific economic and other circumstances, is so difficult for the party concerned that he is actually unable to achieve it.