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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 authority when it specified that online platform operators are assumed to be the suppliers of the services they offer. In the referred case, HMRC argued that, following the Council's Implementing Regulation, Fenix International, who operate the content creator platform Only Fans, should be required to pay VAT on the entire sum received from a fan rather than just the 20% levy that Fenix charges creators.
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