The Advocate General of the Court of Justice of the European Union (CJEU) today released an opinion finding that a UK value added tax (VAT) regulation providing that an online intermediary platform is, in principle, liable to pay VAT is valid.
The Advocate General found that the provision respects the essential general aims of the VAT Directive, is necessary or appropriate for its implementation and merely provides further detail without supplementing or amending it.
Source KPMG
See also ECJ C-695/20 (Fenix International) – AG Opinion – Legality of Art. 9a of the Implementing Regulation
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