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For a proper, valid and acceptable Process of Service in Greece, there is a certain procedure that has to be followed. After the necessary documentation and information (certified copy of the original document(s), certified translation of the original document(s), information on last known residence) is gathered, the representative Lawyer proceeds with drafting an Order to Server so that the Process Server takes over the process.
The Process Server can accomplish Service of Process in the following three –mutually exclusive- alternative ways:
- Personally to the individual the documents are addressed to
- To a member of his family found at the person’s residence
- Or in case none of the above is possible, the document of the Service of Process is pasted on the door and the Process Server files the relevant notice with the local police department.
Following, the Service Report is submitted to the Process Servers’ Association for signature ratification and thereafter the file (consisting of the Service Report, together with all the certified documents served) is given to the representative Lawyer in order to proceed with procuring an Apostille and translation of the file to the language of the original documents. Upon completion of the above described process, proper Service of Process of foreign documents in Greece has been achieved!
The 2015 tax filing season (tax year 2014) is approaching.
– Earned income in Greece during 2014 OR
– Purchased or sold property or a car in Greece in 2014 OR
– Owned property or a car in the year 2014 (for any amount of time)
you must file a tax return in Greece. Filing deadline is June 30. Contact us for assistance at firstname.lastname@example.org!
An Apostille Stamp is a certification established by The Hague Convention (also known as an Apostille Convention or the Apostille Treaty) with the aim of facilitating the worldwide circulation of documents. The aim of the Convention is to abolish the legalization process and replace it with a single formality. The Apostille Stamp authenticates the origin of a public document for use abroad. The word ‘Apostille’ is of French Origin and it comes from the French verb ‘apostiller’ which derives from the old French word ‘pastille’ meaning ‘annonation’ and before it the Latin word ‘postilla’, a variation of the word postea, which means ‘thereafter, afterwards, next’. During the negotiations of the Convention, the term ‘Apostille’ was preferred because of its novelty (Apostille Handbook).
The act of procuring an Apostillle stamp on a document under the Hague Apostille Convention is referred to as having been ‘apostillsed’. An Apostille only authenticates the origin of the underlying public document (Art. 5 (2) of the Hague Apostille Convention and does not certify the content of the underlying document (C&R No 85 of the Special Commission). There is no time restriction in regards to the effect of an Apostille. The effect of an Apostille does not expire.
An Apostille Stamp applies only to public documents. According to Art. I (2) of the Hague Apostille Convention the four (4) following categories of documents are considered to be ‘public documents’:
1) Documents emanating from an Authority or an official connected with a court or tribunal, including those emanating from a public prosecutor, a clerk of a court or a process-server.
2) Administrative documents.
3) Notarial Acts.
4) Official certificates which are placed on documents signed by persons in their private capacity, such as official certificates recording the registration of a document or the fact that it was in existence on a certain date and official and notarial authentication of signatures.
Greece as a signatory to the Hague Apostille Convention authenticates (apostillises) public documents.
The Decentralized Administration (every region in Greece is assigned to a Decentralized Administration) has jurisdiction to ‘apostillise’ the following categories of documents:
- Documents issued by the public civil services such as Taxation Authorities, Municipalities, Greek Orthodox Metropolis, Police Authorities, Ministries.
- Documents issued by the Registry Office.
- Documents issued by Greek Universities and Colleges.
- Documents issued by Hospitals.
- National Gazette documents.
- Greek Identity Cards and Passports.
Judicial Documents are apostillised by the Court of First Instance of the region where the issuing Authority is seated. Notarial Documents, documents issued by Land Registries as well as Process Server Documents are apostillsed by the competent Prosecutor of the Court of First Instance.
Please note that as of April 1st 2014 birth, marriage and death certificates issued from the following countries: Austria, Belgium, France, Germany, Switzerland, Spain, Italy, Luxembourg, Netherlands, Portugal and Turkey do not need to bear an Apostille Stamp for use in Greece (Law 4231/2014).
Our office can assist you with procuring all sorts of documents from Greek authorities and prepare them for use abroad by procuring an Apostille and produce certified translations. Contact us for information at email@example.com.
New tax law 4174/2013 brings changes in the way tax statements are submitted in Greece. Namely, as of 1/1/2014, the tax is calculated at the time of submission and finalization of the tax statement. That practically means that when the tax statement is finalized and a tax is assessed, at the same time a payment slip is issued, which must be paid only at the bank or Post Office (not the Tax Authority). Note that if the taxpayer realizes he made a mistake after submitting his tax statement, he must pay the tax due, resubmit the tax statement and then get a refund if necessary. Tax statements are submitted only online and the online system will begin to accept submissions (as is currently announced) on March 20, 2014. The deadline for tax statement submission this year is June 30, 2014. No extension has been announced at this point but may be granted.
In March of 2010, the Ministers of Finance and Environment, Energy and Climate Change signed a joined Decision, approving the Regulation of Energy Efficiency of Buildings. This Regulation now fully implements the Law 3661/2008 as amended by Article 10 of Law 3851/2010, regarding the Energy Efficiency of all Buildings. Based on the above legislation, starting January of 2011, before an owner of a property in Greece larger than 50 square meters can rent it, sell it or renovate it, a Certificate of Energy Efficiency will be required. For storage rooms and parking spaces such a certificate is not required. The areas of the building that have been legalized or regulated pursuant to legal provisions are included in the total square footage of the building.
This Certificate will be issued by the Energy Inspectors (private Engineers who have completed a series of special Seminars and are certified by the State as qualified to issue these types of Certificates, who will be included in a special Registry). These Inspectors will inspect the property and issue the so called “green Identity”, which will state the amount of energy the structure consumes and the actions/repairs required for the improvement of the energy efficiency. The required certificate will rate the property pursuant to an energy scale, similar to that of electrical appliances and will be valid for 10 years. Our office can assist all our clients who own properties over 50 square meters in Greece, through our network of qualified and certified Engineers and Inspectors.
Greece becomes the 16th EU member state adopting Regulation 1259/2010 (Rome III) in regards to divorce proceedings.
Rome III allows international couples to choice the law to be applied to their divorce or legal separation proceedings. The so-called principle of freedom of will is thus the guiding principle in EU divorce proceedings under Rome III. Yet, the choice of applicable law has limitations in the sense that it can be only within certain countries’ legal systems which are somehow connected to the relationship. In addition, the Regulation provides for the law to be applied in the event of no selection on the part of the parties to be divorced. In the event the couple cannot agree on the applicable law, a common method will be available to Judges to assist them in deciding which country’s law to be applied. As far as the connection elements go, Regulation 1259/2010 puts more weight in the habitual residence of the parties as opposed to nationality, both in regards to the law available to the parties to choose from and the applicable law in the absence of a selection from the parties. Rome III aims to limit forum shopping but has no effect in national divorce and marriage legislation of the EU member states. The validity of a marriage is still determined under each member state’s law. If -for example- a marriage is not valid under Greek law, Rome III is inapplicable in Greece in that case and Greek law is not available to be selected as a forum for the specific divorce.