Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss

This is the last reference from the UK to the European Courts. For background, the taxpayer operates a pay-to-view social media website known as ‘OnlyFans’ (“the Platform”) and has sole and exclusive control of the Platform. Creators have profiles and upload and post content such as photographs and videos to their respective profiles. They can also stream live video webcam and send private messages to subscribers. The Creator determines the monthly subscription fee and tips, although the taxpayer sets the minimum amount for both.

Source KPMG

See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid

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