Case C-83/21: Judgment of the Court (Second Chamber) of 22 December 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Airbnb Ireland UC plc, Airbnb Payments UK Ltd v Agenzia delle Entrate (Reference for a preliminary ruling — Internal market — Article 114(2) TFEU — Exclusion of fiscal provisions — Directive 2000/31/EC — Information society services — Electronic commerce — Online property intermediation platform — Article 1(5)(a) — Exclusion of the ‘field of taxation’ — Directive 2006/123/EC — Services in the internal market — Article 2(3) — Exclusion of the ‘field of taxation’ — Directive (EU) 2015/1535 — Article 1(1)(e) and (f) — Concepts of ‘rule on services’ and ‘technical regulation’ — Obligation on providers of property intermediation services to collect and transmit to the tax authorities data on rental contracts and to withhold tax at source on the payments made — Obligation on service providers that do not have a permanent establishment in Italy to appoint a tax representative — Article 56 TFEU — Restrictive nature — Legitimate objective — Disproportionate nature of the obligation to appoint a tax representative — Third paragraph of Article 267 TFEU — Prerogatives of a national court or tribunal against whose decisions there is no judicial remedy under national law)

Case C-83/21: Judgment of the Court (Second Chamber) of 22 December 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Airbnb Ireland UC plc, Airbnb Payments UK Ltd v Agenzia delle Entrate (Reference for a preliminary ruling — Internal market — Article 114(2) TFEU — Exclusion of fiscal provisions — Directive 2000/31/EC — Information society services — Electronic commerce — Online property intermediation platform — Article 1(5)(a) — Exclusion of the ‘field of taxation’ — Directive 2006/123/EC — Services in the internal market — Article 2(3) — Exclusion of the ‘field of taxation’ — Directive (EU) 2015/1535 — Article 1(1)(e) and (f) — Concepts of ‘rule on services’ and ‘technical regulation’ — Obligation on providers of property intermediation services to collect and transmit to the tax authorities data on rental contracts and to withhold tax at source on the payments made — Obligation on service providers that do not have a permanent establishment in Italy to appoint a tax representative — Article 56 TFEU — Restrictive nature — Legitimate objective — Disproportionate nature of the obligation to appoint a tax representative — Third paragraph of Article 267 TFEU — Prerogatives of a national court or tribunal against whose decisions there is no judicial remedy under national law)

Case C-83/21: Judgment of the Court (Second Chamber) of 22 December 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Airbnb Ireland UC plc, Airbnb Payments UK Ltd v Agenzia delle Entrate (Reference for a preliminary ruling — Internal market — Article 114(2) TFEU — Exclusion of fiscal provisions — Directive 2000/31/EC — Information society services — Electronic commerce — Online property intermediation platform — Article 1(5)(a) — Exclusion of the ‘field of taxation’ — Directive 2006/123/EC — Services in the internal market — Article 2(3) — Exclusion of the ‘field of taxation’ — Directive (EU) 2015/1535 — Article 1(1)(e) and (f) — Concepts of ‘rule on services’ and ‘technical regulation’ — Obligation on providers of property intermediation services to collect and transmit to the tax authorities data on rental contracts and to withhold tax at source on the payments made — Obligation on service providers that do not have a permanent establishment in Italy to appoint a tax representative — Article 56 TFEU — Restrictive nature — Legitimate objective — Disproportionate nature of the obligation to appoint a tax representative — Third paragraph of Article 267 TFEU — Prerogatives of a national court or tribunal against whose decisions there is no judicial remedy under national law)

OJ C 54, 13.2.2023, s. 7 – 7 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)