On 29 February, the CJEU finally issued its judgment in the Fenix International case. This is an important judgment that will have a considerable impact on today’s economy, in which carrying out all kinds of activities through digital platforms is common. Those involved in VAT have been waiting anxiously for this decision.
Without going too much into the details, the question raised by the Court was whether Article 9a(1) of the VAT Implementing Regulation is actually extending the scope of Article 28 of the VAT Directive, thus exceeding its implementing powers and, therefore, considered as invalid.
Source: www.internationaltaxreview.com
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
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