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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)
ECLI:EU:UNKNOWN:62018CA0214
62018CA0214
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17.6.2019
Official Journal of the European Union
C 206/13
(Case C-214/18) (*)
(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
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.
(*) Language of the case: Polish.
OJ C 259, 23.7.2018.