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Judgment of the Court (Seventh Chamber) of 27 April 2023.
Viagogo AG v Autorità per le Garanzie nelle Comunicazioni (AGCOM) and Autorità Garante della Concorrenza e del Mercato (AGCM).
Request for a preliminary ruling from the Consiglio di Stato.
Reference for a preliminary ruling – Electronic commerce – Directive 2000/31/EC – Article 1 – Scope – Article 2(c) – Concept of ‘established service provider’ – Article 3(1) – Provision of information society services by a provider established on the territory of a Member State – Company established on the territory of the Swiss Confederation – Inapplicability ratione personae – Article 56 TFEU – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Scope – Prohibition of restrictions on the cross-frontier provision of services not exceeding 90 days per calendar year – Provision of services in Italy for a period exceeding 90 days – Inapplicability ratione personae – Article 102 TFEU – Nothing in the order for reference enabling a link to be established between the dispute in the main proceedings and any abuse of a dominant position – Inadmissibility.
Case C-70/22.

ECLI identifier: ECLI:EU:C:2023:350

Form:
Judgment
Author:
Court of Justice
Date of document:
27/04/2023

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

Form:
Judgment
Author:
Court of Justice
Date of document:
22/12/2022
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New directory of case-law

Type of document: All, Case-Law directory code (new), 1st level: Internal policy of the European Union, Case-Law directory code (new), 2nd level: Approximation of laws, Case-Law directory code (new), 3rd level: Information and communication technologies