Advocate General Athanasios Rantos concluded, on Thursday 15 September, that the provision of the regulation implementing the VAT Directive providing that an online intermediary platform is, “in principle”, liable to pay VAT is valid (hereinafter Article 9a).
This opinion in case C-695/20 follow a request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) in Great Britain on the appeal lodged by Fenix International Limited against the Commissioners for Her Majesty’s...