Within the overall tax ‘’storm’’, that people experience lately, the new fee has raised doubts, as in reality it constitutes a new tax called "temporary special duty of electrified structured surfaces", which, indeed, will be collected through PPC accounts.
Many Greek citizens have already received the electricity bill, in which the controversial fee is included, at the same time wondering if, this additional charge is consistent with the fundamental constitutional provisions, being under the threat that if they do not pay the amount, the switches will be turned off and their homes will be ‘’ plunged’’ into darkness.

The fact isthat the impositionof that feewould be in contrast with not only a wide range ofConstitutional provisions, but also with EuropeanConventionon Human Rights (ECHR) provisions. The unconstitutionalityofthisenforcementisobvious,because,firstly, the collection of this tax is  assignedto PPC(calculationand collection ofpropertytax, a certificate in case of weakness topay andimpose administrativesanctions onindividuals), while this procedure could only be performedby administrative officers.Secondly, the principle of taxlegalityisviolated(Article 78 theConstitution), through the calculation method being used by thePPC, which constitutes silent yet unequivocal  authorizationtoa private law legal entity(PPC) to define the object  of the taxwhichthe law itself neglected  to identifyadequately.

Furthermore the principle oftax-payingcapacityof eachtaxpayer is violated(Articles4and 25of the Constitution), as the tax liabilityshould be proportionate tothetax-payingcapacityof eachcitizen.

In terms of EU law andECHR, theviolation ofproperty rightsseems tooccur through the coercionof the owner-taxpayerto liquidate hispropertyin order to meetthe paymentof the associated taxes, especially at times of the financial crisis, characterized by enormouslack of financial liquidity. In this way there is also violationof Articles17the Constitutionand Article 1 Additional’s Protocol of ECHR.

Noteworthy is also the recentlyexpresseddenial ofDeposits and Loans Fundto receive depositsofamounts owed tothe PPCwithout thespecial fee forproperties, following the opinionof the Legal State Council.According tothe unanimous decision of theDepartmentof the LegalState Council (435/18 -10 to 2011), deposits to theabove Fundaimat servingprivate disputes, but the feefor prorerty aiminthe above decision,as it is mentioned "regardless of the institution whichthecollection is entrusted with, remains undoubtedlyapublic income, so as anydifference inthe debtand the payment is a tax administrativedifference’’. It is obviousthat afterthis development, the statutorymeaning of"deposits" is boundedagain (?),one aspect of whichis  the depositof the disputedand underlitigationclaims …