Stama Greece describes as an “important judicial and institutional development” the decision of the Second Chamber of the Council of State, which placed itself against the imposition of the tax of 600 euros per accommodation managed by legal entities.
Specifically, the Association of Short Term Rental Companies states in a statement:
“With decision No. 601/2025 of the Second Chamber of the Council of State, a positive judgment was pronounced – in the first phase – on our Association’s appeal against the imposition of the business tax of 600 euros per accommodation managed by legal entities in the short-term rental sector.
This decision represents a particularly important judicial and institutional development, which strengthens our argument and recognises the need for constitutional compliance with any tax or administrative burden.
Stama, as the competent institution representing the legal entities of the sector, is the body primarily responsible for defending legality and justice in our market and it was it and its members who appealed against the specific circular.
We would like to stress that our legal team worked systematically and tirelessly to substantiate this appeal, clearly demonstrating the incompatibility of the imposition of the fee with the constitutional principles of fiscal equality, legality and good administration.
The case was referred to the Plenary Session of the Council of State for final judgment. We maintain our confidence in the Supreme Court and are optimistic that the final verdict will definitively uphold the justice of our positions.
Until then, we will continue to work tirelessly, on an institutional and legal level, to defend the interests of our members (and the market in general) and to ensure the proper functioning of the short-term rental market, within the framework of transparency, equality and legal certainty.”

