Abstract

The present study was created in regard to a litigation relating to the status of court bailiffs on the grounds of allocation of costs in respect of VAT. According to the stance by the Minister of Development and Finance, effective regulations give enough basis to acknowledge that execution services performed by bailiffs in essentials constitute performing a taxable economic activity, and the bailiff himself does not use a subjective exclusion from taxpayer category provided for organs of official authority. Instead, the task of services performed by court bailiffs cannot be qualified as performing an individual economic activity, moreover, they come under exclusion from VAT which appertains to organs of official authority.

The aforementioned litigation also involves administrative courts, therefore, the Supreme Administrative Court presented to a composition of court of 7 judges from the Supreme Administrative Court a legal issue regarding a court bailiff on the grounds of law on VAT. The authors of the study take a stance that the bailiff should not be a subject to VAT taxation because: his activity is not characterized by “competitiveness” (in the meaning in which it characterizes subjects that are entrepreneurs), his status is far from a status of a notary, the bailiff does not operate alone (independently), the actual economic risk taken by the bailiff cannot be in any way equated to the risk taken by entrepreneurs, and most of all, he has a status of on organ of official authority.