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)
Latest Posts in "European Union"
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation
- EU Introduces Flat EUR 3 Customs Duty Per Item for Low-Value Imports from July 2026
