Komornik sądowy – funkcjonariusz publiczny czy przedsiębiorca? Problem opodatkowania podatkiem od wartości dodanej czynności wykonywanych przez komorników sądowych
Bailiff – Public Officer or Entrepreneur? The Problem of Taxation Value Added Tax Activities Performed by Bailiffs

Summary/Abstract: Purpose – an indication of the difficulties in the tax on value added activities performed by bailiffs. Design/Methodology/approach – Based on the analysis of literature and legal acts Findings – Pointed out differences in the interpretation of the provisions on value added tax by bailiffs and the Ministry of Finance. Originality/value – The article focuses on the introduction of 1 October 2015. Levying of value added activities carried out by bailiffs. Considerations began by trying to determine if the bailiff is a public officer or entrepreneur. Then pointed out the problem of taxation of goods and services activities performed by bailiffs

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