Chambers engaged in economic activities should be taxed if they are self-employed. The problem is that they are subject to certain restrictions, which means that they are not solely responsible for their activities and therefore not taxable persons.
The Ministry of Finance released the General Interpretation No. PT9.8101.1.2019 dated 15 April 2019 on the status of judicial bailiffs carrying out enforcement and safeguarding proceedings as taxable persons of the tax on goods and services in the light of legislation Article 5(1)(1), Article 8(1), Article 15(1-3) Act dated 11 March 2004 on tax on goods and services after entry into force Act dated 22 March 2018 of court bailiffs and Act dated 28 February 2018 the cost of repo.
As pointed out by the MF, in order to establish the status of judicial bailiffs as taxable persons with tax on goods and services First, it should be noted that they do not carry out their own business activity, in the sense that they cannot perform their duties independently
As pointed out by the MF, in order to establish the status of judicial bailiffs as taxable persons with tax on goods and services First, It should be noted that they do not carry out their own business activity, in the sense that they cannot carry out their duties independently, which is a condition for taxing their business activities with tax on goods and services.
According to Article 15(1) The VAT laws are legal persons, non-legal entities and natural persons carrying out the economic activity in question themselves. Under section 2, whatever the purpose or the outcome of such activities.
Meanwhile, the bailiff does not work alone, because he is bound by legal ties to the State Treasury and is also subject to the President of the court at which he operates (Article 17(6) u.k.s.).
The work of the bailiff and the interest of the Treasury
When assessing the existence of legal ties between the bailiff and the State Treasury, it should be taken into account that it acts in principle on its territory (Article 8(1) u.k.s.) and must not refuse to accept the case for which it is competent (Article 9(1) u.k.s.). In addition, the bailiff is subject to far-reaching restrictions on the admission of cases outside the area, since he can only accept cases within the limits of the appeal (Article 10(1) u.k.s.) and only if the efficiency and effectiveness of the proceedings (Article 10(4-6) u.k.s.).
The President of the court is the head of the bailiff
It should also be noted that from the date on which the bailiff’s oath was made, the relationship of the business relationship with the President of the court at which he operates (Article 17(6) u.k.s.).
This President, finding irregularities in the activity of the bailiff, may remove him for a period of one month from the activity (Article 22(1) u.k.s.).
The President controls the use by the bailiff of the right to rest (Article 39 in conjunction with Article 41 u.k.s.), whose scope is defined by the Act referring to the relevant provisions of the Labour Code. This involves the obligation for the bailiff to justify every absence in the ministry (Article 41(3) u.k.s.).
It is for the President of the District Court also to appoint an alternate bailiff in the absence of the bailiff (Article 43 u.k.s.) and keeping a list of the service in which those absences are noted (Article 41(1) u.k.s.).
In addition, the bailiffs are subject to the orders of the President of the court at which they operate (Article 176(3) (u.k.s.)) and the visual and polarisation recommendations of the other authorities, the supervision being ongoing and permanent.
The President of the district court, at which the bailiff operates, also has the right to examine whether the claims collected by the bailiff comply with applicable law (Article 175(1)(7) (u.k.s.)) and the issuing of binding control orders on this matter.
In so far as the guidelines of the administrative supervisors apply to the provisions of the Law on Judicial Repomers, they are binding on the bailiff (Article 168(3)(4) U.k.s., Articles 169(1) and 170(1) u.k.s.
In the light of the above, it must be concluded that the debtors do not themselves carry out business activities within the meaning of Article 15(1)) The VAT Act and therefore are not taxable persons for goods and services.
Interpretation available HERE
Author:
Katarzyna Kołbuś - Editor leading RB Magazine. From Over 10 years related to industry press, including the Financial Gazette and portal ipip.com.pl, which is devoted to finance, taxation, law, politics and the economy. She graduated from Polish philology at the UMCS and the linguistic text editing at the University of Warsaw