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
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.