The Resource Disclosed/undisclosed agent in EU VAT : when is an intermediary acting in its own name?

Disclosed/undisclosed agent in EU VAT : when is an intermediary acting in its own name?

Label
Disclosed/undisclosed agent in EU VAT : when is an intermediary acting in its own name?
Title
Disclosed/undisclosed agent in EU VAT : when is an intermediary acting in its own name?
Creator
Subject
Language
eng
Summary
In the latest request for a preliminary ruling raised by a UK tribunal in the Fenix case (not yet decided), the First-tier Tribunal asked the ECJ whether article 9a of Council Implementing Regulation 282/2011 regarding the qualification of portals and platforms as undisclosed agents was going beyond the scope of article 28 of the VAT Directive. For the first time, the ECJ will have to clarify when an intermediary is a disclosed agent (acting in the name of another person) or an undisclosed agent (acting in its own name)
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 32 (2021), no. 5 ; p. 241-246
http://library.link/vocab/creatorName
Amand, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • intermediary
  • agent
  • platform economy
  • ECJ case law
  • VAT Directive
  • VAT deduction
Label
Disclosed/undisclosed agent in EU VAT : when is an intermediary acting in its own name?
Instantiates
Publication
Label
Disclosed/undisclosed agent in EU VAT : when is an intermediary acting in its own name?
Publication

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