Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in conflict with VAT directive

The Court of Justice of the European Union has ruled that the fiction of brokers in electronic services is not in conflict with the VAT Directive. The investigation carried out has not brought to light any element that would call into question the validity of this provision.

See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid

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