In the judgment of 28 February 2023, which is important for all electronic platforms and their users. C-695/20 Fenix International Ltd, the Court of Justice of the EU confirmed the VAT settlements of the operator of an online platform acting as a service provider.
Fenix International Ltd owns the OnlyFans electronic platform, which allows creators to publish content such as photos and videos, while users (fans) can access the published content after paying a fee. Therefore, the platform mediates in the sale of access to content created by creators and in financial flows between the creator and fans. The platform additionally charges a 20% commission on each amount paid by the fan to the creator.
- Relationship between Article 28 of the VAT Directive and Article 9a of the Implementing Regulation
- The significance of the Fenix judgment for electronic platforms
Source: www.mddp.pl
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
