The judgment of the CJ in what is known as the ‘Italian Airbnb case’ is of great importance as it deals with the issue of whether three different types of obligations imposed on intermediaries (i.e., collect and report certain data, withhold taxes and appoint a tax representative) are compatible with EU law and, in particular, with the freedom to provide services (Article 56 TFEU). It should be mentioned that this judgment is consistent with settled case law in this area and, in particular, with the previously decided ‘Belgian Airbnb case’ (CJ 27 April 2022, C-674/20 Airbnb Ireland UC v Brussels Hoofdstedelijk Gewest, ECLI:EU:C:2022:303), in which the CJ dealt with an analogous regional tax regime on tourist accommodation establishments introduced by Brussels Capital Region.
Source Kluwertaxblog
