European Court of Justice: EU law does not prevent municipalities from requesting fiscal data from platforms

On 27 April, the European Court of Justice rejected a case brought by Airbnb Ireland against Belgian regional legislation requiring it to provide information to tax authorities on tourist transactions.

The European Court of Justice (ECJ) ruled that requiring providers of property intermediation services and, in particular, operators of an electronic accommodation platform, to transmit to tax authorities certain particulars of tourist transactions was not contrary to European Union law. The ruling concluded that – because it was of a fiscal nature – the requirement was excluded from the scope of the EU directive on electronic commerce.

HOTREC welcomes the ECJ’s verdict insofar as it brings in a crucial confirmation that requiring platforms to share tax data with relevant authorities does not hinder the freedom of movement of services to the extent that it covers all providers of property intermediation services, irrespective of their place of establishment and the manner in which they mediate.

Following the judgment, the case will now return to the Belgian Constitutional Court.

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12 Jan
12/01/2023    
11:00 - 12:00
Slides are accessible here: https://www.hotrec.eu/wp-content/uploads/2023/01/Presentation-HOTREC-workshop-on-PPWR-120123.pdf
7th Coordination Meeting Pact for Skills in Tourism
12/01/2023    
15:00 - 16:30
On 12 January 2023 took place another coordination meeting of the Pact for Skills.
19 Jan
19/01/2023    
All Day
HOTREC has joined the RESTWITHEU project focusing on challenges faced by the restaurant industry. First workshop will be held in Lyon on 19/01/2023.
Meeting with DG GROW - Tourism Unit & HOTREC
24/01/2023    
14:00 - 15:00
Main outcome of the meeting available
25 Jan
25/01/2023    
09:30 - 13:00
Hotel Le Chatelain, Brussels EXCOM Slides - 25 Jan. 2023 - NEW List of Participants Expense Claim Template for ExCom Members HOTREC Guidelines for reimbursement [...]
Info session - EU funding opportunities on trainings to be provided to third country nationals’ willing to work in the hospitality sector
26/01/2023    
11:00 - 12:00
Recording of the session; PowerPoint and general note of the meeting available!
Events on 19/01/2023
Events on 24/01/2023
Events on 25/01/2023