On 28 February 2023, the CJEU delivered its judgment in the case Fenix International Limited (C-695/20) concerning the application of the undisclosed agent regulations for persons involved in the provision of electronic services. In this case the CJEU rules that EU rules for online platforms are valid. This means that the platform is liable to pay VAT on the full amount paid by fans to content creators.
Source Crowe
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"
- VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence
- Blog Luc Dhont: How Can Multinationals Comply with VAT on Transfer Pricing Adjustments Post-ECJ Arcomet?
- ECJ Opinion Sheds Light on VAT for Ancillary Services in German Accommodation Sector
- Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption
- EU boosts tax cooperation with Andorra, Liechtenstein, Monaco, and San Marino
