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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)
ECLI:EU:UNKNOWN:62020CA0695
62020CA0695
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Official Journal of the European Union
C 155/4
(Case C-695/20, (<span class="oj-super oj-note-tag">1</span>) 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
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.
Language of the case: English.
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(<span class="oj-super">1</span>) OJ C 110, 29.3.2021.