YULA is a tax agent?
the service makes cash payments to the taxpayers, or other persons
The service receives no money and does not pay.
You transfer the money via "safe transaction" through a Bank, they have a contract with the Bank. The payment does not reach the recipient until YULA gives the okay. In any case, the money does not leave the transit account of the Bank.
The service itself is not getting the money, and pay them accordingly.
Why would he have to pay VAT + income tax ?
Such a scheme also can be implemented by the Agency contract, but more problems.
In accordance with article 1005 of the civil code
In the transaction made by the agent with a third party on behalf of and at the expense of the principal, rights and duties arise directly for the principal.