European Union: CJEU Preliminary Ruling on Implementing Regulation of Taxation Rules for Online Platforms Operators (Fenix International v HMRC)

Progress

Current status
in force
28 Feb 2023 in force
15 Dec 2020 under deliberation

Scope

Implementers
Austria
Belgium
Bulgaria
Croatia
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
United Kingdom
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: user-generated content
platform intermediary: e-commerce
platform intermediary: other
Government Branch
judiciary
Government Body
court
Implementation Level
supranational

Timeline of events

28 Feb 2023
in force

Issued CJEU Preliminary Ruling on Implementing Regulation of Taxation Rules for Online Platforms Operators (Fenix International v HMRC)

On 28 February 2023, the Court of Justice of the European Union (CJEU) issued a preliminary ruling in the matter of Fenix International v HMRC (Case C-695/20) that the Council of the European Union did not exceed its authority when it specified that…

Source
Event type public lawsuit
Action type ruling
Government branch judiciary
Government body court
15 Dec 2020
under deliberation

Requested CJEU Preliminary Ruling on Implementing Regulation of Taxation Rules for Online Platforms Operators (Fenix International v HMRC)

On 15 December 2020, the UK First-Tier Tribunal (Tax Chamber) requested a preliminary ruling from the Court of Justice of the European Union (CJEU) in the matter of Fenix International v HMRCon whether the Council of the European Union exceeded its …

Source
Event type public lawsuit
Action type announcement
Government branch judiciary
Government body court