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Comments on ECJ C-695/20 (AG Opinion): Compensation paid by users of the online platform is, according to AG ECJ, VAT tax base

Advocate General Rantos concludes that art. 9a EU Implementing Regulation 282/2011 is valid. Indeed, this provision takes into account the essential general objectives of art. 28 VAT Directive and is necessary or useful for the implementation of that article.


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