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Judgment of the Court (Second Chamber) of 22 December 2022.
Airbnb Ireland UC and Airbnb Payments UK Ltd v Agenzia delle Entrate.
Request for a preliminary ruling from the Consiglio di Stato.
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.

ECLI identifier: ECLI:EU:C:2022:1018

CELEX number:
62021CJ0083
Form:
Judgment
Author:
Court of Justice
Date of document:
22/12/2022
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Documents mentioning: 12008E114, Form: Judgment, Author: Court of Justice, Search language: English