European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of the principles of proportionality and fiscal neutrality and of arts 9, 193, 199, 206, 250 and 252 of Council Directive (EC) 2006/112 (on the common system of value added tax). The request had been made in proceedings between Mr Macikowski, a court enforcement officer, and the Polish Director of the Tax Chamber, Gdańsk, concerning the failure to pay in due time the VAT payable in respect of the sale of immovable property effected through enforcement.