Luxembourg, 27 April 2022
Belgian regional legislation requiring providers of property intermediation services and, in particular, operators of an electronic accommodation platform to transmit to the tax authorities certain particulars of tourist accommodation transactions is not contrary to EU law
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A provision of regional legislation requiring an operator to provide certain particulars concerning tourist accommodation establishments is of a fiscal nature and, on that basis, is excluded from the scope of the directive on electronic commerce
You can get more details of the case in the release, embedded below:
Source – EU Court of Justice