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 rejected the principle of freedom to provide services and the e-commerce legislation passed in 2000.
The court on Wednesday ruled that “this is” an obligation imposed on an operator to communicate certain data related to tourist residential establishments.Is of a tax nature and is exempt from the scope of legislation on e-commerce.“.
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