The Plenary Session of the Court has clarified who must pay VAT at the sale of property of a debtor if the latter went bankrupt – the insolvent debtor or the purchaser of his property. In the view of the Court, this obligation lies with the debtor. This view is grounded in general principles of bankruptcy laws, as well as holdings of the Constitutional Court and ECHR. Besides, the Court has pointed out that the bankruptcy of an individual entrepreneur leads to the loss of this status; consequently, the debtor as a natural person ceases to be the payer of VAT, and therefore the operations regarding the realisation of his property in the course of bankruptcy proceedings are not subject to VAT.