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...