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European Commission – Press Release
European Commission asks Bulgaria to apply VAT to the activities of state bailiffs
Brussels, 26 April 26 2012 - The European Commission has formally asked Bulgaria to apply VAT to the activities of public bailiffs.
In Bulgaria there are state bailiffs, who are on the staff of the regional courts, and private bailiffs, who operate independently.
According to national law, only the activities of private bailiffs are subject to VAT.
The Commission considers that this situation is incompatible with European Union law on VAT, which rules that public bodies should be subject to VAT for the activities in which they engage as public authorities where treatment as non-taxable persons would lead to significant distortions of competition.
The request takes the form of a Reasoned Opinion (the second stage of an infringement procedure). If the rules are not brought into compliance within two months, the Commission may refer the matter to the European Court of Justice.
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