On February 28, 2023 on the website of the Court of Justice of the European Union (CJEU) the interesting judgment of the CJEU in Case C-695/20, Fenix International Ltd versus Commissioners for Her Majesty’s Revenue and Customs, ECLI:EU:C:2023:127, was published.
Introduction
Fenix International (‘Fenix’), a company registered in the United Kingdom for VAT purposes, operates on the internet a social media platform known as Only Fans (‘the Only Fans platform’). That platform is offered to ‘users’ throughout the world, who are divided into ‘creators’ and ‘fans’. Fenix provides not only the Only Fans platform but also the device enabling the collection and distribution of the payments made by fans. Fenix levies 20% on any sum paid to a creator to whom it charges the corresponding amount. On the sum which it levies in this way, Fenix applies VAT at a rate of 20%, which appears on the invoices which it issues.
Source International Tax Plaza
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"
- MEPs Urge Simpler EU Tax Rules and Unified Tax ID to Boost Competitiveness
- European Parliament Debates Digital Services Tax Versus VAT Gap Solutions in Interparliamentary Meeting
- Applications Open for EU Member States to Host New EU Customs Authority
- ECHR: VAT Assessments in Italmoda Case Are Not Criminal Penalties Under Article 7 ECHR
- CFE Calls for Fundamental Reform of EU VAT Rules for Travel and Tourism Sector
