This document is an excerpt from the EUR-Lex website
Document 62020CA0695
Case C-695/20, Fenix International: Judgment of the Court (Grand Chamber) of 28 February 2023 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Fenix International Ltd v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Implementing power of the Council of the European Union — Article 291(2) TFEU — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 28 and 397 — Taxable person, acting in his or her own name but on behalf of another person — Provider of services by electronic means — Implementing Regulation (EU) No 282/2011 — Article 9a — Presumption — Validity)
Case C-695/20, Fenix International: Judgment of the Court (Grand Chamber) of 28 February 2023 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Fenix International Ltd v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Implementing power of the Council of the European Union — Article 291(2) TFEU — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 28 and 397 — Taxable person, acting in his or her own name but on behalf of another person — Provider of services by electronic means — Implementing Regulation (EU) No 282/2011 — Article 9a — Presumption — Validity)
Case C-695/20, Fenix International: Judgment of the Court (Grand Chamber) of 28 February 2023 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Fenix International Ltd v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Implementing power of the Council of the European Union — Article 291(2) TFEU — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 28 and 397 — Taxable person, acting in his or her own name but on behalf of another person — Provider of services by electronic means — Implementing Regulation (EU) No 282/2011 — Article 9a — Presumption — Validity)
OJ C 155, 2.5.2023, p. 4–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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2.5.2023 |
EN |
Official Journal of the European Union |
C 155/4 |
Judgment of the Court (Grand Chamber) of 28 February 2023 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Fenix International Ltd v Commissioners for Her Majesty’s Revenue and Customs
(Case C-695/20, (1) Fenix International)
(Reference for a preliminary ruling - Implementing power of the Council of the European Union - Article 291(2) TFEU - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 28 and 397 - Taxable person, acting in his or her own name but on behalf of another person - Provider of services by electronic means - Implementing Regulation (EU) No 282/2011 - Article 9a - Presumption - Validity)
(2023/C 155/05)
Language of the case: English
Referring court
First-tier Tribunal (Tax Chamber)
Parties to the main proceedings
Applicant: Fenix International Ltd
Defendant: Commissioners for Her Majesty’s Revenue and Customs
Operative part of the judgment
The examination of the question referred has disclosed no factor of such a kind as to affect the validity of Article 9a(1) of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 implementing Directive 2006/112/EC on the common system of value added tax, as amended by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013, in the light of Articles 28 and 397 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive (EU) 2017/2455 of 5 December 2017, and of Article 291(2) TFEU.