- The CJEU ruled on the VAT liability of digital platforms acting as intermediaries in electronic service sales before 2015, prior to Article 9a of Implementing Regulation No. 282/2011.
- The case involved Xyrality, a German game developer, whose in-app purchases were processed and branded by an Irish app store, with Xyrality only identified in the purchase confirmation.
- The CJEU confirmed that even before 2015, platforms could be required to take greater responsibility for VAT settlements on transactions they facilitate.
- The court addressed whether Article 28 of the VAT Directive applies if the actual service provider is disclosed only after purchase, how to determine the place of supply, and VAT payment obligations when German VAT is shown in the confirmation.
- Article 28 creates a legal fiction where the intermediary is deemed to have both received and supplied the service, impacting VAT liability.
Source: mddp.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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