On 7 July 2022, an opinion was issued from Advocate General (AG) Maciej Szpunar of the Court of Justice of the European Union (CJEU), finding that the freedom to provide services does not preclude the obligation to collect and transmit information or to withhold tax under the Italian tax regime for short-term rentals, although the obligation to appoint a tax representative constitutes a disproportionate restriction on the freedom to provide services. The following is the main text from a release on the opinion.
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……
Source: Orbitax
Latest Posts in "European Union"
- Agenda of the ECJ/General Court VAT cases – 1 Judgment, 1 AG Opinion, 3 Hearings till November 19, 2026
- ECJ & General Court VAT Cases decided in 2026
- EGC VAT Case – T-131/26 (Europark Estonia) – Order – Contractual parking penalties remain fully subject to VAT, including their punitive component
- Comments on T-383/25: Germany: ECJ Rules No Customs Duty or Import VAT on Swiss Sailing Boat Repairs
- Bulgaria: EU Court Upholds 15-Year Limit for VAT Fraud Cases
