Belgium: Requirement to report information about tourist accommodations not contrary to EU law (CJEU judgment)

The CJEU found that the provision falls within the “field of taxation.”

Requirement to report information about tourist accommodations not contrary to EU law

The Court of Justice of the European Union (CJEU) today issued a judgment holding that a provision of Belgian regional legislation requiring providers of property intermediation services, and in particular the operator of an electronic accommodation platform, to transmit certain particulars of tourist accommodation transactions to the tax authorities is not contrary to EU law.

The CJEU found that the provision falls within the “field of taxation” and, as such, is expressly excluded from the scope of the e-Commerce Directive (2000/31/EC).

In addition, the CJEU determined that because the provision covers all providers of property intermediation services, irrespective of their place of establishment and the manner in which they mediate, the provision is not contrary to the freedom to provide services in the EU.

The case is: Airbnb Ireland C-674/20 (27 April 2022).
 

Read an April 2022 report prepared by KPMG's EU Tax Centre

 

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