Judgment of the Court (Eighth Chamber) of 10 April 2019.#Proceedings brought by H. W.#Request for a preliminary ruling from the Sąd Rejonowy w Sopocie Wydział I Cywilny.#Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Court enforcement officer — Enforcement — Fees laid down by law — Administrative practice of the competent national authorities considering those fees to be inclusive of VAT — Principles of neutrality and proportionality.#Case C-214/18.