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Europe Daily Bulletin No. 13131

1 March 2023
Contents Publication in full By article 24 / 32
COURT OF JUSTICE OF THE EU / Taxation
Operator of an online platform is presumed to be supplier of services provided for purposes of VAT rules, according to Court of Justice of EU
Brussels, 28/02/2023 (Agence Europe)

The Council of the European Union did not amend the VAT Directive (2006/112) by clarifying that the operator of an online platform is presumed to be the supplier of the services provided and therefore liable to VAT, the Court of Justice of the EU (CJEU) ruled in a judgment delivered on Tuesday 28 February (Case C-695/20).

UK-based Fenix International operates the Only Fans social network, which allows ‘fans’ around the world to buy content from ‘creators’. Fenix applies only 20% VAT...

Contents

BEACONS
SECTORAL POLICIES
Russian invasion of Ukraine
EXTERNAL ACTION
FUNDAMENTAL RIGHTS - SOCIETAL ISSUES
ECONOMY - FINANCE - BUSINESS
EU RESPONSE TO COVID-19
COURT OF JUSTICE OF THE EU
NEWS BRIEFS