- ECJ ruled that digital platforms mediating electronic service sales were already responsible for VAT settlements before the 2015 regulation change.
- The Xyrality case involved a German mobile game developer selling in-app purchases via an Irish app store, where the store handled payments and appeared as the seller to users.
- The main legal questions concerned whether the platform could be considered the service provider for VAT purposes, how to determine the place of supply, and VAT payment obligations.
- The court emphasized that if a platform acts in its own name towards customers, it may be deemed the supplier for VAT, even if the actual provider is disclosed only after purchase.
- The ruling clarifies that platforms can bear VAT responsibility for transactions, impacting both past and current VAT settlements.
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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