argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: Belgium - data - tax purposes

On April 27, 2022, the E.U. Court ruled in case C-647/20 that the obligation of the operator of an electronic platform for accommodation services to communicate certain data on the transactions of tourist facilities to the tax administration is not contrary to Union law. It is fiscal in nature and therefore excluded from the scope of the e-commerce directive April 27, 2022 Indeed, he recognized that the obligation does not violate the freedom to provide services. The case arises from the Irish company Airbnb Ireland which, through its electronic portal, crosses the requests between potential tenants and landlords (professional or not) offering accommodation services. When invited to provide the tax authority of the Brussels-Capital Region with information on tourist transactions carried out in an entire year on the basis of the obligation envisaged in relation to the tax on tourist accommodation establishments, the company refused, considering that the obligation contrasted with the freedom to provide services and was outside his or her business scope governed by the e-commerce directive.