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)

Georg Kofler, Alfredo Garcia Prats, Werner Haslehner, Eric Kemmeren, Michael Lang, João Félix Pinto Nogueira, Christiana H.J.I. Panayi, Stella Raventós-Calvo, Isabelle Richelle, Alexander Rust

Resultado de pesquisarevisão de pares

Resumo

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.
Idioma originalEnglish
Páginas (de-até)387-393
Número de páginas7
RevistaEuropean Taxation
Volume63
Número de emissão9
Estado da publicaçãoPublicado - 2023

Impressão digital

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