Accessory Tax Obligations Imposed on Digital Service Providers, Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21)
droit fiscal européen - services digitaux - european tax law - digital services
Abstract :
[en] In this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Airbnb Ireland and Airbnb Payments UK (Case C-83/21), wherein the Court decided, inter alia, that it was compatible with the freedom to provide services for the Italian tax authorities to impose tax obligations on service providers offering their intermediation services regarding real estate located in Italy, including the obligation to collect and report data and to withhold tax on the intermediated payments. It held, however, that it was disproportionate to request that they appoint a tax representative resident in Italy.
Disciplines :
Tax law
Author, co-author :
Kofler, G.
Garcia Prats, A.
Haslehner, W.
Kemmeren, E.
Lang, M.
Nogueira, J.F. Pinto
HJI Panayi, C.
Raventós-Calvo, S.
Richelle, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Rust, A.
Language :
English
Title :
Accessory Tax Obligations Imposed on Digital Service Providers, Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21)
Alternative titles :
[fr] Obligations fiscales complémentaires sur les fournisseurs de services digitaux, Commentaire ECJ-TF 2/2023 de l'arrêt de la CJUE du 22 décembre 2022 (Airbnb Ireland and Airbnb Payments UK (Case C-83/21) )
Original title :
[en] Accessory Tax Obligations Imposed on Digital Service Providers, Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21)
