Appeal Against an Administrative Act in Greece

Appeal Against an Administrative Act in Greece: When You Have the Right to Challenge It, Applicable Deadlines and Administrative Appeals

Receiving an adverse administrative act in Greece — a tax assessment, an administrative fine, refusal of a licence, urban-planning act, e-EFKA decision or other decision of a public authority — is a moment that requires immediate and careful action. Greek administrative law provides mechanisms of protection, but the relevant deadlines are often short and strict. What is done in the first days after notification or knowledge of the act may determine whether the right to challenge it is preserved or lost.

What Is an Administrative Act and When Can It Be Challenged

An administrative act is a unilateral act issued by an administrative authority in the exercise of public power, producing legal effects. It may create, modify or extinguish rights and obligations.

Typical examples include:

• a tax act or administrative fine,
• a licensing or urban-planning decision,
• a social security decision,
• a disciplinary decision,
• a decision revoking a licence,
• an act imposing an administrative sanction.

Not every document issued by the Administration can be challenged. As a rule, the act must be enforceable, meaning that it directly produces legal effects. By contrast, mere opinions, internal documents, information notes or preparatory acts are not usually challenged independently, unless the law or their nature leads to a different assessment.

The person challenging the act must also have a legal interest. This means that the act must affect them directly, personally and currently. Legal interest is usually clear where the act is addressed to the person concerned or directly affects their right, obligation, property or professional activity.

An omission by the Administration may also be challenged, but not in general or abstract terms. There must be a legal duty of the authority to act, and the relevant statutory deadline must have expired without a lawful response or action.

Main Forms of Protection

An administrative act may be challenged in different ways. The key issue is to choose the correct remedy, before the correct authority or court, and within the correct deadline.

1. Request for Reconsideration and Hierarchical Appeal

A request for reconsideration is submitted to the same authority that issued the act, seeking its revocation or amendment.

A hierarchical appeal is submitted to the superior administrative authority, seeking annulment or amendment of the act.

These two forms of administrative review are usually simpler administrative remedies. They should not, however, be confused with an in-house mandatory appeal, nor should it be assumed that they suspend judicial deadlines. Their effect on deadlines depends on the nature of the act and the special provisions applicable to the case.

2. Special Administrative Appeal or Mandatory In-House Appeal

A special administrative appeal or mandatory in-house appeal exists only where expressly provided by a specific legal provision. It does not exist in every administrative case.

In a special administrative appeal, the review usually concerns the legality of the act. In a mandatory in-house appeal, the Administration may examine both legality and the merits of the case and, depending on the applicable rules, annul, amend or uphold the act.

A classic example is the mandatory in-house appeal before the Dispute Resolution Directorate of the Independent Authority for Public Revenue for tax acts. This is, as a rule, a mandatory step before bringing the matter before the administrative courts, subject to specific exceptions.

3. Judicial Appeal Before the Regular Administrative Courts

A judicial appeal before the administrative courts in Greece mainly concerns administrative disputes of substance, such as tax, customs, social security and other disputes falling within the jurisdiction of the regular administrative courts.

A judicial appeal is not merely a repetition of an administrative complaint. It requires specific legal and factual grounds, a clear request and compliance with procedural rules.

4. Application for Annulment

An application for annulment is brought against enforceable administrative acts falling within annulment jurisdiction. It does not involve a full reassessment of the merits of the case, but rather a review of the legality of the act.

Depending on the act and the applicable statutory provision, the competent court may be the Council of State or another competent administrative court. It is not safe to state generally that all annulment cases belong exclusively to the Council of State.

Critical Deadlines — Action Map

Deadlines in Greek administrative law are critical. Filing an appeal or application for annulment late may lead to dismissal without examination of the merits.

Tax acts — Dispute Resolution Directorate: The mandatory in-house appeal is generally filed within 30 days from notification of the act or from the occurrence of the omission. For taxpayers resident abroad, the deadline is 60 days. These deadlines are suspended from 1 to 31 August.

Decision or implied rejection by the Dispute Resolution Directorate: The Directorate must issue its decision within the statutory period. If no decision is issued, the appeal is deemed to have been rejected by implication. A subsequent judicial appeal is filed in accordance with the Greek Code of Administrative Procedure and requires particular attention, because tax and customs disputes are subject to specific shorter deadlines.

Judicial appeal in administrative disputes of substance: The general deadline is 60 days, unless a special provision provides otherwise. In tax and customs disputes, a special 30-day deadline applies, while special rules exist for persons residing abroad.

Application for annulment: An application for annulment is generally filed within 60 days from notification of the act, publication where publication is required, or full knowledge of the act, depending on the case.

e-EFKA decisions: For decisions concerning main or supplementary pensions and lump-sum benefits, the objection/appeal against an e-EFKA administrative act is listed as a procedure with a 60-day deadline from notification. Because social security cases are governed by a special and often technical framework, each decision must be checked separately on the basis of the notification document and the applicable provision.

Greek Ombudsman: A report to the Greek Ombudsman is not a judicial appeal or a mandatory in-house appeal. It is a mechanism of mediation and maladministration control. Filing a report does not suspend the legal deadlines for judicial remedies or appeals.

The safest practice is simple: once an adverse administrative act is notified or becomes known, the nature of the act, the competent authority or court and the exact deadline must be checked immediately.

Grounds for Challenging an Administrative Act

An administrative act may be challenged on different grounds.

Formal grounds: Lack of competence of the issuing authority, breach of an essential procedural requirement, lack of or defective reasoning, failure to provide prior hearing where required, breach of procedural safeguards.

Substantive grounds: Breach of law, incorrect interpretation or application of a legal provision, error of fact, incorrect assessment of evidence, breach of the principle of good administration.

Constitutional and higher-ranking grounds: Breach of proportionality, equality, legitimate expectations, the right to prior hearing, protection of property or other fundamental rights.

Misuse of power: This exists where administrative power is exercised for a purpose other than the one for which it was granted. It is a ground that must be invoked carefully and requires serious evidence.

Suspension of Enforcement — Seeking Interim Protection

Filing an administrative or judicial appeal does not always mean that the act is automatically “frozen”. In many cases, the administrative act continues to be enforceable even after it has been challenged.

Where immediate enforcement of the act may cause serious or irreparable harm, suspension of enforcement may be requested from the competent authority or court, depending on the procedure.

The court examines in particular whether enforcement of the act will cause irreparable harm or whether the main remedy appears to be manifestly well-founded. In tax, customs and monetary disputes, special rules apply, so an application for suspension must be prepared with particular precision.

FAQ — Frequently Asked Questions

Is a mandatory in-house appeal required before going to court?

Not in all cases. It is mandatory only where a specific legal provision so provides. A typical example is tax acts issued by the Independent Authority for Public Revenue, where a prior appeal before the Dispute Resolution Directorate is, as a rule, a necessary stage before a judicial appeal.

What happens if the act was not formally notified to me?

If there has been no lawful notification, the starting point of the deadline must be assessed carefully. In some cases, the deadline may be linked to full knowledge of the act. For this reason, it is not safe to wait simply because formal notification is considered defective or absent.

The Administration did not respond to my application. What can I do?

If the Administration had a legal duty to respond or issue an act and the deadline expired without action, there may be an omission of a legally required administrative act or an implied rejection, depending on the applicable framework. The exact deadline for challenge must be calculated on the basis of the specific provision.

Can I claim compensation for an unlawful administrative act?

Yes, under certain conditions. In addition to annulment or amendment of the act, the affected person may claim compensation against the Greek State or the competent public law legal entity, provided that an unlawful act or omission, damage and causal link are proven. Compensation is claimed through a separate action and is subject to its own limitation rules.

Do I need a lawyer?

The need for legal representation depends on the type of procedure, the competent court, the subject matter and the value of the case. Even where the law permits limited action without a lawyer, administrative appeals and court proceedings are technical and require careful legal substantiation.

The Administration is not always right — and the law provides mechanisms for reviewing its acts. Every adverse administrative act in Greece must be assessed immediately, based on its nature, the applicable deadline and the appropriate administrative or judicial remedy. Timely and well-documented action is often what makes the difference between an effective challenge and a missed deadline.

This article is for general informational purposes only and does not constitute legal advice. Each case requires an individual assessment based on its specific facts and the applicable legal framework. For tailored legal advice, please contact our law firm.