The European justice ratified this Wednesday the obligation that concerns tourist rental platforms, such as airbnbto communicate to the national tax administrations the information on the transactions carried out.
The Court of Justice of the European Union (EU), based in Luxembourg, ruled in the context of a dispute between the company Airbnb Ireland and Belgium.
The Irish company had been invited to communicate to the Belgian Treasury the data on rentals made in Belgium in 2017 through its website.
Airbnb Ireland matches, for a fee, potential tenants and tenants, professional or not, who propose accommodation.
Alleging the principle of free provision of services and the legislation on electronic commerce approved in 2000, the platform refused to communicate these data.
But this Wednesday, the court ruled that the obligation of any operator to communicate certain data on tourist accommodation establishments is “of a fiscal nature and, therefore, falls outside the scope of application of the legislation on electronic commerce”.