Court of Justice 15 September 2022, C-695/20 (Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs.)

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Advocate General Rantos opines that Article 9a of Implementing Regulation (EU) No 282/2011 is valid, as it provides necessary technical detail for the uniform application of Article 28 of Directive 2006/112/EC regarding the VAT liability of online platforms acting as commission agents. The Opinion argues that the Council did not exceed its implementing powers under Article 291(2) TFEU because the regulation clarifies the existing legislative framework for electronically supplied services without supplementing or amending its essential elements. Consequently, the presumption that an intermediary platform acts in its own name is deemed compatible with the VAT Directive's objective of ensuring legal certainty and effective tax collection in complex digital supply chains.AI