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Court of Justice of the European Union · Judgment

C-695/20Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs

Decided
2023-02-28
ECLI
ECLI:EU:C:2023:127
CELEX
62020CJ0695
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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