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Judgment in Case C-83/21 Airbnb Ireland and Airbnb Payments
22 December 2022
Thursday 22nd December 2022
Judgment in Case C-83/21 Airbnb Ireland and Airbnb Payments
(Freedom to provide services)
Airbnb is a global group which operates the property intermediation platform of the same name on the internet, facilitating the connection, on the one hand, of lessors who have accommodation and, on the other hand, persons seeking that type of accommodation, by collecting from the customer the payment for the provision of the accommodation before the start of the rental and transferring that payment to the lessor, if there has been no dispute on the part of the lessee.
An Italian law of 2017 establishes a new tax regime for short-term property rentals outside a commercial activity, covering Airbnb as an operator of a property intermediation platform, and applying to contracts for the rental of residential property by natural persons outside a commercial activity for a maximum period of 30 days, whether concluded directly with the tenants or through persons who pursue property intermediation activities or operators of online platforms.
As from 1 June 2017, income from such rental contracts is subject to a schedular withholding tax at a rate of 21% and information relating to rental agreements must be transmitted to the tax authorities. When they receive rents, persons resident in Italy who pursue property intermediation activities as well as those who operate online platforms, must, as tax collectors, withhold 21% of the amount of the rents and pay that to the tax authorities. Non-resident persons considered as not having a permanent establishment in Italy are obliged to appoint a tax representative as the taxable person.
Airbnb Ireland UC and Airbnb Payments UK Ltd, which belong to the global Airbnb group, brought an action seeking the annulment of the decision of the Director of the Tax Authority implementing the tax regime at issue. On Airbnb’s appeal, the Consiglio di Stato (Council of State, Italy) asked the Court to interpret several provisions of EU law relating to obligations imposed by national law on intermediaries in the short-term rental of immovable property.
Details
- Date:
- 22 December 2022
- Event Categories:
- EU Court of Justice, EVENT, IEU AGENDA
- Event Tags:
- Airbnb Ireland, Airbnb Payments, C-83/21
Venue
- EU Court of Justice
-
Palais de la Cour de Justice, Boulevard Konrad Adenauer, Kirchberg
Luxembourg, 2925 Luxembourg + Google Map - Phone
- +35243031
Organizer
- EU Court of Justice
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