As illegal and non -existent, the Council of State was judged (AD) Circular of AADE for enforcing a stand -alone client fee In short -term real estate leases, referring to the case of a final decision in plenary.
In principle, the positive decision of the Second Division of the CoE, No. 601/2025, was taken after the appeal of the Association of Short Term Leasing (STAMA) against the imposition of the EUR 600 per holfers managed by legal entities.
The case begins with the tax bill of 2023 which stipulated that short -term leasing companies are part of VAT and other fees, while those with three and more real estate in short -term lease had to set up companies and pay the necessary fees.
However, a circular of the Independent Public Revenue Authority (AADE) on April 11 clarified that if a company manages larger than three short -term leasing properties in separate parts of the country, it would pay not one, but a corresponding number of business fees for 15 real estate.
Stama’s appeal to the CoE brought the rejection decision on the AADE circular, overturning a lot of short -term lease market.
However, at a definitive level, everything will be judged by the plenary of the CoE, with short -term real estate owners, on the one hand, and the government, on the other, awaiting the decision.