Keywords

• Failure of a Member State to fulfil obligations
• Articles 12 EC, 18 EC, 39 EC and 43 EC
• Articles 4, 28 and 31 of the Agreement on the European Economic Area
• Tax legislation
• Conditions for exemption from transfer tax on the first purchase of immoveable property
• Exemption granted solely to persons residing in Greece and to persons of Greek origin not residing in Greece at the date of purchase.