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

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Description

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 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.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: user-generated content, platform intermediary: e-commerce, platform intermediary: other
Implementation Level
supranational
Government Branch
judiciary
Government Body
court

Complete timeline of this policy change

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2020-12-15
under deliberation

On 15 December 2020, the UK First-Tier Tribunal (Tax Chamber) requested a preliminary ruling from t…

2023-02-28
in force

On 28 February 2023, the Court of Justice of the European Union (CJEU) issued a preliminary ruling …