Analysis of the online service provider’s role and its tax liability. Comments on ECJ Judgement OnlyFans
DOI:
https://doi.org/10.18042/cepc/rdce.77.07Abstract
The rise of digital businesses has given rise to controversial issues in VAT matters and incongruities within traditional tax structures, which did not encompass the nuances of this modality. This study examines the contentious case before the Court of Justice of the European Union (CJEU) in the case Fenix International Ltd. (platform known as OnlyFans), challenging the validity of Article 9 bis of Regulation (EU) 282/2011, concerning the provision of services via electronic means. The primary objective is to identify the service provider and determine whether the platform acts as an intermediary. Specifically, the inquiry seeks to clarify whether the company managing the platform should be regarded as the service provider, thereby becoming the obligated party, or if individual providers using the platform bear the responsibility for VAT. This issue is pivotal, with significant implications for tax collection and the regulation of digital businesses in the European Union (EU). The referenced judgment has set a significant precedent on how online operations should be treated fiscally in an ever-evolving business environment.
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