Questions1) Are you the payer for the delivery made under the enforcement procedure against real estate, if the subject of the execution sale is real estate which is one thing but consists of several separate goods, for which you cannot obtain the goods from entities participating in the auction, specified separately amounts due for the goods sold, as the amount due is offered by the bidders for the entire item (real estate) and in accordance with the provisions of the Code of Civil Procedure applicable to you, it is not possible for bidders to offer separate amounts due for individual goods that make up a given item being the subject of an enforcement sale ?2) If the above question is answered positively – how are you to determine the tax base for individual goods, in a situation where, in accordance with the applicable provisions of the Code of Civil Procedure, the amount due by him due to enforcement sale applies to several goods jointly (consisting of one item of civil law), and you have no legal possibilities to enforce individual goods (within the meaning of the Act on Value Added Tax) and obtain from the bidders the amounts due for individual goods, as the subject of enforcement is one item (which is treated as several goods under the Goods and Services Tax Act)?
Source: sip.lex.pl
