ECJ 2 Airbnb Ireland C-674/20
An obligation to provide information for the purpose of levying tourist tax falls within the field of ‘taxation’, which is expressly excluded from the scope of the E-Commerce Directive.
The Belgian tax authorities requested information from Airbnb Ireland in relation to nine taxpayers for tourism tax in Brussels who were using its services. Airbnb Ireland indicated that it would not comply, whereupon the Belgian tax authorities imposed nine fines of EUR 10,000 each on it. […]
Source BTW Jurisprudentie
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