EGC Dismisses Challenges to EU VAT Rules for Digital Platforms in Short-Term Accommodation Cases

• The European General Court (EGC) dismissed two legal challenges to new EU VAT rules for digital platforms facilitating short-term accommodation rentals.
• An Italian property owners’ association and a French online platform operator both sought annulment of the deemed supplier model provisions, but their cases were found inadmissible.
• The court ruled that neither party demonstrated direct or individual concern, as the rules apply generally and allow member state discretion.
• The EGC reaffirmed that standing requires showing specific, individual impact, which was not established in these cases.
• The decisions highlight significant admissibility hurdles for challenging EU VAT rules in the digital age.

Source: globalvatcompliance.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---