Adding VAT by the bailiff in the enforcement fee

Adding VAT by the bailiff in the enforcement fee. Recently, many doubts have arisen over the issue of charging the debtor with VAT due on the debt enforced by the bailiff. There were a number of judgments in which various panels of judges considered whether the cormonist may add VAT to the enforcement fee (see the justification for the resolution of 30 January 2007, III CZP 130/06 or the justification of the Supreme Court’s resolution of 7 July 2016, III CZP 34/16).
The issue was finally resolved by the enlarged composition of the Supreme Court on July 27, 2017, which adopted a resolution as follows: “The bailiff may not increase the enforcement fee charged pursuant to Article 49 (1) of the Act of August 29, 1997 on court bailiffs and enforcement officers (uniform text: Journal of Laws of 2016, item 1138, as amended), for tax on goods and services. ”
This means that in all cases in which the Court added a fee, the debtor may apply to the Court for its reduction.