In a current judgement the European Court of Justice (ECJ) held that the Council of the European Union did not exceed the limits of its implementation powers in specifying that the operator of a platform is presumed to be the supplier of the services provided. More details on the ECJ judgement in the case C-695/20 to be found here.
Source: PwC DE
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- ECG T-96/26 (TellusTax Advisory) – Questions – VAT deductions in the event of different VAT treatment between Member States
- VIDA Measures applicable from 1 January 2027
- Agenda of the ECJ/General Court VAT cases – 7 Judgments and 2 Hearings till March 25, 2026
- Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities
- VAT IOSS Scheme: Intermediary Registration Available from April 2026 for Non-EU Businesses
