Opinion Statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Case C-83/21, Airbnb Ireland and Airbnb Payments UK on Accessory Tax Obligations Imposed on Digital Service Providers

Georg Kofler, Francisco Alfredo García Prats, Werner Haslehner, Eric Kemmeren, Michael Lang, João Félix Pinto Nogueira, Christiana Hji Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos Calvo, Isabelle Richelle, Alexander Rust

Publication: Scientific journalCase note

Abstract

This is an Opinion Statement prepared by the CFE ECJ Task Force on CJEU’s decision of 22 December 2022 in case C-83/21, Airbnb Ireland and Airbnb Payments UK, decided following the Opinion of AG Szpunar delivered on 7 July 2022. Inter alia, at issue was the compatibility with the freedom to provide services of the tax obligations imposed by the Italian government on service providers offering their intermediation services regarding real estate located in Italy. The Court found admissible to impose the obligation to collect and report data and to withhold tax on the intermediated payments. However, it held disproportionate to request them the appointment of a tax representative resident in Italy.
This case covered other issues such as: i) whether the tax obligations imposed by the Italian government on service providers would fall within the scope of three directives regulating the provisions of services within the EU, which would require communicating it to the Commission prior to its enactment, and; ii) whether the domestic referring court is bound to phrase the preliminary ruling questions following the wording proposed by the parties in the domestic procedures. Those questions will not be covered in this Opinion Statement, which focuses solely on compatibility with fundamental freedoms and, specifically, with the freedom to provide services.
Original languageEnglish
Number of pages11
JournalCFE Tax Advisers Europe
Publication statusPublished - 2023

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