Order of the Court (Seventh Chamber) of 21 May 2008 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovak Republic) — Karol Mihal v Daňový úrad Košice V

(Case C-456/07) (1)

(Article 104(3), first subparagraph, of the Rules of Procedure - Sixth VAT Directive - Taxable persons - Article 4(5), first subparagraph - Bodies governed by public law - Bailiffs - Natural and legal persons)

(2008/C 209/24)

Language of the case: Slovak

Referring court

Najvyšší súd Slovenskej republiky

Parties

Applicant: Karol Mihal

Defendant: Daňový úrad Košice V

Re:

Reference for a preliminary ruling — Najvyšší súd Slovenskej republiky — Interpretation of the first subparagraph of Article 4(5) of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Treatment of a body governed by public law as a non-taxable person in respect of activities or operations engaged in as a public authority — Inclusion of bailiffs in the exercise of their public duties — Direct effect

Operative part of the order

An activity exercised by a private individual, such as that of a bailiff, is not exempted from value added tax merely because it consists in engaging in acts falling within the rights and powers of a public authority. Even on the assumption that, in the exercise of his duties, a bailiff does carry out such acts, he does not, under legislation such as that at issue in the main proceedings, exercise his activity in the form of a body governed by public law, not being integrated into the organisation of the public administration, but in the form of an independent economic activity carried out in a self-employed capacity, and, consequently, he is not covered by the exemption provided for in the first subparagraph of Article (5) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.

(1)  OJ C 315, 22.12.2007.