SN rozstrzygnie, jaki sąd powinien zająć się skargą na VAT od opłat egzekucyjnych
Sąd Najwyższy rozstrzygnie, czy skarga na czynność komornika polegającą na obliczeniu i odprowadzeniu przez niego podatku od towarów i usług, należnego od pobranych opłat egzekucyjnych, jest sprawą cywilną w rozumieniu art. 1 k.p.c. i podlega kognicji sądu cywilnego.
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Chodzi o niedawno wprowadzone regulacje dotyczące obowiązku podatkowego komorników prowadzących postępowanie egzekucyjne. Według MF, czynności dokonywane przez komorników sądowych - w szczególności czynności egzekucyjne - podlegają opodatkowaniu podatkiem od towarów i usług.
Wprowadzone w zeszłym roku przepisy przewidują, że niezależnie od momentu wykonania danej czynności, obowiązek podatkowy powstanie z chwilą otrzymania całości lub części zapłaty. SN rozstrzygnie, jaki sąd będzie rozpoznawał skargę na czynność komornika ws. obliczenia podatku od opłat egzekucyjnych.
Przedstawione sądowi zagadnienie dotyczy także samego sposobu wyliczania podatku - SN, uznając, że ww. sprawy podlegają kognicji sądu cywilnego, ma wyjaśnić również, czy opłaty, będące podstawą opodatkowania, są kwotami netto i nie obejmują samej kwoty podatku, który należy do nich doliczać.
Sygnatura sprawy: III CZP 42/16
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