Max Schofield appears before a Grand Chamber in the Court of Justice of the European Union

3rd May 2022

Max Schofield (pictured here) appeared for the taxpayer, Fenix International Ltd, in a preliminary reference from the First-Tier Tax Tribunal to the Court of Justice of the European Union. The case (C-695/20) was heard before a panel of 15 Judges, including the President and Vice-President of the Court, in Luxembourg on 3 May 2022.

The subject of the appeal is the validity of a Council Implementing Regulation which imposes, by way of Article 9a, a presumption that platforms are acting as agents in their own name and taking part in a supply of electronic services for VAT purposes. The taxpayer platform is the well-known OnlyFans social media website. The question raises important constitutional questions about the scope of legislative acts, delegated acts and implementing measures in EU law. The Advocate General’s opinion is expected in September 2022, prior to the judgment of the Court.

Max was led by Valentina Sloane QC of Monckton Chambers, and was instructed by Tom Kivlehan, VAT Partner at BDO LLP with David Greene of Edwin Coe LLP as agents.”