argomento: News del mese - Diritto Internazionale e Comunitario
Articoli Correlati: airbnb - short leases - E.U. Court of Justice
By collegial order of 18 September 2019, the Italian Council of State, while expressly excluding the recurrence of the conditions to proceed with the direct non-application of the disputed national legislation, ordered the referral to the E.U. Court of Justice of the cause promoted by Airbnb on the application of the lease rules briefs introduced by the 2017 Corrective Action. On the basis of the new rules, the income from leases of up to 30 days is subject to a reduced taxation of 21%, with the obligation to notify the Revenue Agency of the data relating to the contracts by the intermediaries.