Archive note: This text comes from the old archive of Nomika Epilekta and is preserved with care for historical and informational reading.

By its decision no. A 1286/2011, the Single-Member Administrative Court of First Instance of Piraeus annulled an act of tax-office certification by the head of the Glyfada Tax Office, which was based on a monetary penalty imposed against the applicant by decision no. 3326/2008 of the Five-Member Court of Appeal of Athens for violation of the law on narcotics and unlawful possession of weapons (together with a sentence of ten -10- years' imprisonment).

The administrative court of first instance annulled this act by accepting that no lawful title had been constituted for certification of the debt, because the above appellate decision had been quashed by decision no. 3326/2008 of the Supreme Court, with the result that the tax-office certification by the head of the Glyfada Tax Office had lost its lawful basis [page 1 of the 3rd sheet of the decision of the Single-Member Administrative Court of First Instance of Piraeus].

In this connection, the administrative court of first instance accepted that "the collection of public revenues is always carried out under an enforceable lawful title, as this is defined in Article 2 of the Code for the Collection of Public Revenues (Legislative Decree 356/1974), which is constituted by the lato sensu (in the broad sense) certification of the public revenue, according to the procedure provided by the relevant law in each case, and administrative enforcement is not permitted without a lawful title. Corresponding to the lawful title of the Code for the Collection of Public Revenues in the law of ordinary compulsory enforcement is the enforceable title, the categories of which are determined in Article 904 of the Code of Civil Procedure. The enforceable titles of the Code of Civil Procedure, when they also constitute lawful titles under the Code for the Collection of Public Revenues, must be certified at the public treasury in order to make possible the collection of the claims contained in them" [page 2 of the 2nd sheet of this decision].