CELEX: 62018CA0214
Language: en
Date: 2019-04-10 00:00:00
Title: Case C-214/18: Judgment of the Court (Eighth Chamber) of 10 April 2019 (request for a preliminary ruling from the Sąd Rejonowy w Sopocie Wydział I Cywilny — Poland) — proceedings brought by H. W. (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Court enforcement officer — Enforcement — Fees laid down by law — Administrative practice of the competent national authorities considering those fees to be inclusive of VAT — Principles of neutrality and proportionality)

17.6.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 206/13
            
         
      Judgment of the Court (Eighth Chamber) of 10 April 2019 (request for a preliminary ruling from the Sąd Rejonowy w Sopocie Wydział I Cywilny — Poland) — proceedings brought by H. W.
      (Case C-214/18) (1)
      
      (Reference for a preliminary ruling - Directive 2006/112/EC - Value added tax (VAT) - Court enforcement officer - Enforcement - Fees laid down by law - Administrative practice of the competent national authorities considering those fees to be inclusive of VAT - Principles of neutrality and proportionality)
      (2019/C 206/15)
      Language of the case: Polish
      
         Referring court
      
      Sąd Rejonowy w Sopocie
      
         Parties to the main proceedings
      
      
         Applicant: H. W.
      
         Other parties: PSM ‘K’, Aleksandra Treder, court enforcement officer at the Sąd Rejonowy w Sopocie
      
         Operative part of the judgment
      
      The provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2013/43/EU of 22 July 2013, and the principles of neutrality of value added tax (VAT) and proportionality must be interpreted as not precluding an administrative practice of the competent national authorities, such as that at issue in the main proceedings, under which the VAT relating to supplies of services by a court enforcement officer in an enforcement procedure is regarded as included in the fees charged by that officer.
      
         (1)  OJ C 259, 23.7.2018.