Greece's Council of State on only homes and auctions for state debts: what decision 1404/2026 says, and what it does not

Greece's highest administrative court has ruled that the authorities cannot seize a debtor's proven only home for debts to the state without first checking for other assets.¹³ The decision, number 1404/2026 of the 6th Chamber of the Council of State (Συμβούλιο της Επικρατείας, Symvoulio tis Epikrateias, or ΣτΕ), was reported in the Greek press on Thursday 15 October 2026.³⁴⁶ LawNet's page on the decision is dated 13 October 2026.¹ Some Greek headlines called it an end to first-home auctions, but the ruling is narrower than that.⁷¹⁹

We did not read the full judgment, because the Council of State's website refused our connection. We read LawNet's detailed summary of the court's reasoning, which quotes the court's wording; LawNet is a legal publisher, not the court.¹ The facts of the case come from Greek press reports.⁴⁹

What did the Council of State decide?

The holding refers to ΚΕΔΕ (Κώδικας Είσπραξης Δημοσίων Εσόδων, Kodikas Eispraxis Dimosion Esodon), the Public Revenue Collection Code.¹ According to LawNet's summary of the reasoning, the court held, in our translation, that "in compulsory enforcement under the provisions of ΚΕΔΕ against a debtor of the State, the seizure of the debtor's real property that is proven to be his only home (his and his family's) is lawful only when the existence of other assets suitable for satisfying the specific claim through them has first been investigated and, on documented grounds, ruled out".¹ΕΛ Ot.gr and thetoc quote the same wording.³⁶

Under decision 1404/2026, a debtor's proven only home may be seized for state debts only after other assets have been investigated and ruled out on documented grounds.¹³

The court also held that an unlawful seizure taints the later steps of the procedure, including the auction programme (πρόγραμμα πλειστηριασμού).¹⁴ The ruling rests on Articles 2(1), 21(1), 21(4) and 25(1) of the Greek Constitution and on the principle of proportionality.¹⁸ Efsyn reported that the court tied housing directly to human dignity, security and the normal development of family life.²

Who does the ruling apply to?

The ruling concerns debts collected under ΚΕΔΕ, the Public Revenue Collection Code.¹ According to the reports, that covers debts to the state, tax offices (ΔΟΥ), municipalities, social insurance funds and other public-law bodies.⁶⁷⁸

Two of the reports we read were headlined "what changes in ΑΑΔΕ auctions".⁵⁹ As of 17 October 2026 we found no instruction or circular in response from ΑΑΔΕ (AADE), Greece's tax authority; its website blocked our requests, and none of the Greek reports we read mentions a reaction from ΑΑΔΕ or the ministry.

What does the ruling not do?

According to To Manifesto, the ruling does not shield every debtor, and it does not bring back the protection of main homes under the so-called Katseli law (νόμος Κατσέλη).⁹⁵ It does not write off the debt.⁹⁵ In our reading, it does not cancel pending auction procedures automatically: according to LawNet's summary, an auction programme is annulled when a debtor's objection on this ground is upheld (επί αποδοχής της ανακοπής … ακυρώνεται), and the earlier seizure report (έκθεση κατασχέσεως) then becomes correspondingly ineffective (καθίσταται αντιστοίχως ανενεργή).¹ According to the same summary, the defect can in principle (κατ' αρχήν) be raised admissibly, even for the first time, in an objection against the auction programme.¹

Owning other property does not automatically stop an auction of the home either: according to To Manifesto, the other assets must actually be able to cover the debt.⁹

Why "an end to auctions" goes too far

The Athens Chamber of Commerce and Industry headlined that the Council of State "put an end to auctions of first homes" for state debts where other assets exist, in our translation.⁷ That headline overstates the ruling: the court set a condition for seizing an only home, namely a documented search for other assets, and did not end auctions.¹⁹

What can a debtor facing an auction of their only home raise?

According to LawNet's summary and the press, a debtor can raise, for the first time in an objection (ανακοπή) against the auction programme, the argument that the seizure breached the principles of proportionality and good administration.¹³ Ot.gr reported that this can be done at every stage of the auction procedure, not only at the stage of the original seizure report.³ None of the reports we read gives the deadline for such an objection.³⁴⁵ This is a summary of what the ruling says, not legal advice: anyone in this position should speak to a lawyer.

What was the case about?

The case concerned a 162 m² maisonette in Moschato, owned half by the managing director of an industrial company and half by his wife.⁴⁹ The head of the Piraeus tax office for companies (ΔΟΥ ΦΑΕ Πειραιά, DOY FAE Peiraia) moved to auction his share for the company's overdue debts to the state of €142,917.⁴³ The Athens Administrative Court of First Instance (Διοικητικό Πρωτοδικείο Αθηνών, Dioikitiko Protodikeio Athinon) annulled the auction programme, the Athens Administrative Court of Appeal (Διοικητικό Εφετείο Αθηνών, Dioikitiko Efeteio Athinon) upheld that ruling, and the Council of State rejected the state's appeal.⁴⁶⁹ The bench was chaired by Vice-President I. Gravaris, and the rapporteur was Councillor of State E. Papadimitriou.¹⁴