Judgment_paragraph 88 · Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs (C-695/20)

88In that regard, it is true that, in order for Article 28 of the VAT Directive to apply, there must be an agency in performance of which the agent acts, on behalf of the principal, in the supply of services (judgment of 12 November 2020, ITH Comercial Timişoara, C‑734/19, EU:C:2020:919, paragraph 51). However, even if, despite the complexity of the chains of transactions which may characterise the supply of electronically supplied services, the final customer is, in certain cases, in a position to know the existence of the agency and the identity of the principal, those circumstances are not sufficient in themselves to exclude that the taxable person, taking part in the supply of services, acts in his or her own name but on behalf of another person, within the meaning of Article 28 of the VAT Directive (see, to that effect, judgment of 14 July 2011, Henfling and Others, C‑464/10, EU:C:2011:489, paragraph 43). It is above all the powers enjoyed by that taxable person in the context of the supply of services in which he or she takes part which matter.

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

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