Court of Justice of the European Union · EU

Judgment of the Court (Second Chamber) of 22 December 2022.#Airbnb Ireland UC and 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.

Identifier

CELEX 62021CJ0083_SUM

Status

decided

Decided

22 December 2022

Official source

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62021CJ0083_SUM

Source provider

eurlex

Retrieved

2026-08-27T09:09:52.921Z