The dispute between Airbnb Ireland and the Belgian tax authorities was seized in 2017 by the European Union Court of Justice.
European Court of Justice on Wednesday upheld the obligation on tourist accommodation rental platforms to inform national tax authorities of details of transactions made.
Airbnb was arrested by the Luxembourg-based EU Court of Justice in a dispute between Ireland and Belgium. The Irish company was asked to provide Belgian tax authorities with information about rents made in Belgium in 2017 through their electronic portal. Airbnb Ireland connects potential tenants and landlords, whether professional or not, offering accommodation for a fee.
The platform was rejected, adopting the principle of freedom to provide services and the Electronic Commerce Act of 2000. The court ruled on Wednesday that “an operator is obliged to communicate certain data related to tourist accommodation.”Is of a tax nature and is exempt from the scope of legislation on e-commerce..
Airbnb announces “Note this decision“Waiting for the decision of the Belgian Constitutional Court”Who decides. ⁇We welcome the agreement of ITEU member states around a common European framework for exchanging tax information through platforms known as DAC 7, which we expect to take effect soon. Union“, The company clarified.
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