CJEU – Recent Developments in Direct Taxation 2022
1. Aufl. 2024
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S. 1Italy: Airbnb Ireland and Airbnb Payments UK (C-83/21)
Guglielmo Maisto
1. Introduction
The Case C-83/21 (Airbnb Ireland and Airbnb Payments UK) concerns the compatibility of Art. 4, paras. 4, 5 and 5-bis, of Decree Law No. 50 of with the Directive 2015/1535/EU and with the fundamental freedom to provide services. The above-mentioned Italian provisions establish a number of obligations on persons that intermediate short-term rentals of Italian real estate essentially concerning the collection and submission of tax relevant information and the withholding tax obligations.
The present contribution will analyse Case C-83/21 and focus exclusively on the infringements of the fundamental freedom to provide services.
2. Applicable law
Art. 18(1) of the TFEU (Art. 12 TEC) provides:
Within the scope of application of the Treaties, and without prejudice to any special provisions contained therein, any discrimination on grounds of nationality shall be prohibited.
In addition, Art. 56(1) TFEU (Art. 49 TEC) provides:
Within the framework of the provisions set out below, restrictions on freedom to provide services within the Union shall be prohibited in respect of nationals of Member States...