Pursuant to general interpretation no. PT9.8101.1.2019 of the Minister of Finance of 15 April 2019, bailiffs who perform actions in enforcement and securing proceedings are not subject to taxation with the tax on goods and services because they are not solely and exclusively liable for their activities.

The Minister points out that a court bailiff is remunerated in the form of a commission. Bailiff’s remuneration is calculated in accordance with degressive rates and it depends on the sum total obtained by a given bailiff in a calendar year. Consequently, the State Treasury is jointly and severally liable together with a bailiff for damage caused by an unlawful action or by omission in performing actions.

By: Marta Nowak, mn@pnplaw.pl

2019-05-02