The appellant operates a pay-to-view social media website known as OnlyFans at www.onlyfans.com (“the Platform”) and has sole and exclusive control of the Platform.
On 19 March 2020, HMRC wrote to the appellant’s agent stating:
“… but for the sake of clarity, the question of whether Fenix are acting as agent or principal under normal agency rules is not relevant to the dispute; Article 9a of the Implementing Regulations essentially deems taxable people making qualifying supplies to fall within Article 28 of the Principal VAT Directive, regardless of what their position would be normally.”
The FTT has referred the following question to the CJEU for a preliminary ruling:
Is Article 9a of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011, inserted by Article 1(1)(c) of Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013, invalid on the basis that it goes beyond the implementing power or duty on the Council established by Article 397 of Council Directive 2006/112/EC of 28 November 2006 insofar as it supplements and/or amends Article 28 of Directive 2006/112/EC?
Source: bailii.org
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