Abstract

The following paper aims to organize and systematize basic rules which shape legal situation of court bailiffs in the area of VAT liability.

The fact whether a person has a status of a VAT taxpayer should be defined by his legal position covered in national lawmaking. While issuing a general interpretation from 9.6.2015, the Ministry of Finance used as an instrumental object the judgement of The Court of Justice of the European Union (CJEU), which were made on the ground of quite different Polish legal solutions effective in Netherlands and Slovakia. Compliance of legal status of bailiffs causes that these people cannot be VAT taxpayers because they act in the area of public law bodies as an organ of public administration and they do not run an independent, free of subordination economic activity, and also they do not pursue a so-called liberal profession and do not have aentrepreneur status.

As a taxation base within the framework of VAT settlement (net worth), the amounts charged by the bailiffs due to foreclosure should be credit with VAT amount, which is enforced by neutrality of VAT, within which economic burden should be passed on the service recipient (creditor or debtor).