The Court of Justice of the EU had been seized of a dispute between the company Airbnb Ireland and the Belgian tax authorities in 2017.
European justice validated on Wednesday the obligation for tourist accommodation rental platforms to communicate to national tax authorities information on the transactions carried out.
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The Court of Justice of the EU based in Luxembourg had been seized of a dispute between the company Airbnb Ireland and Belgium. The Irish company had been asked to provide the Belgian tax authorities with data on rentals made in Belgium during 2017 via its electronic portal. Airbnb Ireland connects, for a fee, potential tenants and landlords, professional or not, offering accommodation.
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The platform refused, invoking the principle of the freedom to provide services and the legislation on electronic commerce adopted in 2000. The Court ruled on Wednesday that the obligation imposed on an operator to communicate certain data concerning tourist accommodation establishments is “of a tax nature and, as such, is excluded from the scope of the legislation on electronic commerce“.
Airbnb announced “take note of this decision“and awaits the decision of the Belgian Constitutional Court”who will have to decide“. “We welcomed the agreement of the EEU Member States around a common European framework for the transmission of tax information by the platforms, known as DAC 7 and we look forward to its soon entry into force, which will allow the communication of data by the platforms more consistent and standardized within the European Union“, specified the company.
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