ECJ Case C-214/18 (PSM „K”) – Questions – VAT on bailiff services

Preliminary questions asked to the ECJ on 14 May 2018 in case C-214/18

C-214/18:

PSM „K” in Poland had a non-paying customer, and therefore asked a bailiff to collect the invoice amount. The bailiff charged VAT on its costs.

The customer did not agree with this.

Bailiff services were exempt from VAT until 2015, but after that the services were taxed. However, the Polish law does not specify if the (fixed) bailiff costs are including or excluding VAT.

Questions asked to the ECJ:

Are the legally fixed/prescribed costs of a bailiff including or excluding VAT?

Source: MinBuza (Dutch)

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