# C_2013367EN.01002201.xml

| 14.12.2013 | EN | Official Journal of the European Union | C 367/22 |
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Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 September 2013 — Marian Macikowski — acting as court enforcement officer for Section I at the Sąd Rejonowy w Chojnicach v Dyrektor Izby Skarbowej w Gdańsku

(Case C-499/13)

2013/C 367/38

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Marian Macikowski — acting as court enforcement officer for Section I at the Sąd Rejonowy w Chojnicach

Respondent: Dyrektor Izby Skarbowej w Gdańsku

Questions referred

| 1. | In the light of the system of value added tax resulting from Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (‘the directive’),( 1 ) in particular Articles 9 and 193, in conjunction with Article 199(1)(g) thereof, is a provision of national law permissible, such as that established in Article 18 of the Ustawa o podatku od towarów i usług (Law on the tax on goods and services) of 11 March 2004 (Dziennik Ustaw of 2011, No 177, item 1054, as amended; ‘the VAT Law’), which introduces derogations from the general rules on that tax, in particular with regard to the persons required to calculate and collect the tax, by establishing the concept of paying agent, that is to say, a person who is required, on behalf of the taxable person, to calculate the amount of tax, collect it from the taxable person, and pay it to the tax authority in good time? |
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| 2. | If the answer to the first question is in the affirmative:
(a)
In the light of the principle of proportionality, which is a general principle of European Union law, is a provision of national law permissible, such as that established in Article 18 of the VAT Law, under which, inter alia, tax on the supply of immovable property effected through enforcement in respect of goods owned by the debtor or in his possession in breach of existing law is calculated, collected and paid by a court enforcement officer carrying out an enforcement action who, as paying agent, bears liability in the event of failure to fulfil that obligation? (b)
In the light of Articles 206, 250 and 252 of the directive and of the principle of neutrality arising therefrom, is a provision of national law permissible, such as that established in Article 18 of the VAT Law, under which a paying agent as referred to in that provision is required to calculate, collect and pay, within the tax period of the taxable person, an amount of value added tax on a supply, effected through enforcement, of goods owned by that taxable person or in his possession in breach of the law in force, in an amount comprising the product of the proceeds from the sale of the goods, minus value added tax and the applicable rate of that tax, with no reduction of that amount by the amount of input tax from the beginning of the tax period to the date of the collection of that tax from the taxable person? | (a) | In the light of the principle of proportionality, which is a general principle of European Union law, is a provision of national law permissible, such as that established in Article 18 of the VAT Law, under which, inter alia, tax on the supply of immovable property effected through enforcement in respect of goods owned by the debtor or in his possession in breach of existing law is calculated, collected and paid by a court enforcement officer carrying out an enforcement action who, as paying agent, bears liability in the event of failure to fulfil that obligation? | (b) | In the light of Articles 206, 250 and 252 of the directive and of the principle of neutrality arising therefrom, is a provision of national law permissible, such as that established in Article 18 of the VAT Law, under which a paying agent as referred to in that provision is required to calculate, collect and pay, within the tax period of the taxable person, an amount of value added tax on a supply, effected through enforcement, of goods owned by that taxable person or in his possession in breach of the law in force, in an amount comprising the product of the proceeds from the sale of the goods, minus value added tax and the applicable rate of that tax, with no reduction of that amount by the amount of input tax from the beginning of the tax period to the date of the collection of that tax from the taxable person? |
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| (a) | In the light of the principle of proportionality, which is a general principle of European Union law, is a provision of national law permissible, such as that established in Article 18 of the VAT Law, under which, inter alia, tax on the supply of immovable property effected through enforcement in respect of goods owned by the debtor or in his possession in breach of existing law is calculated, collected and paid by a court enforcement officer carrying out an enforcement action who, as paying agent, bears liability in the event of failure to fulfil that obligation? | | | | |
| (b) | In the light of Articles 206, 250 and 252 of the directive and of the principle of neutrality arising therefrom, is a provision of national law permissible, such as that established in Article 18 of the VAT Law, under which a paying agent as referred to in that provision is required to calculate, collect and pay, within the tax period of the taxable person, an amount of value added tax on a supply, effected through enforcement, of goods owned by that taxable person or in his possession in breach of the law in force, in an amount comprising the product of the proceeds from the sale of the goods, minus value added tax and the applicable rate of that tax, with no reduction of that amount by the amount of input tax from the beginning of the tax period to the date of the collection of that tax from the taxable person? | | | | |

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( 1 )  OJ 2006 L 347, p. 1.

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