In Marian Macikowski v Dyrektor Izby Skarbowej w Gdańsku C-499/13 (26 March 2015) the CJEU found that court enforcement officers responsible for the collection of taxes should only be personally liable for failure to pay in circumstances where they have the legal means to carry out their obligations.
At the request of a creditor Mr Macikowski a court enforcement officer had taken enforcement action against Royal sp. a taxable trader. As part of the proceedings Mr Macikowski had seized immovable property belonging to Royal. The property had then been sold at auction in February 2007. In compliance with Polish law Mr Macikowski had calculated the tax due on the sale which had eventually been transferred to Mr Macikowski who had paid the tax.
The Polish tax authorities had ruled that Mr Macikowski was personally liable for the tax which had not been...
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