It is likely that we will soon have the decision from the European Court of Justice (ECJ) on the Fenix case (C-695/20). The question referred to the ECJ by the UK seeks to clarify whether the provisions of Article 9a of the VAT implementing regulation, related to the role of digital platforms intermediating in electronically supplied services, exceed the scope of Article 28 of the VAT Directive.
While the question referred to the ECJ sounds complicated, in practice, everything seems to indicate that the ECJ will, in some way, rule when an intermediary such as a digital platform acts in its own name or in the name of another person.
Source International Tax Review
See also ECJ C-695/20 (Fenix International) – Questions – Legality of Art. 9a of the Implementing Regulation
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