# C_2022237EN.01001301.xml

| 20.6.2022 | EN | Official Journal of the European Union | C 237/13 |
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20.6.2022

EN

Official Journal of the European Union

C 237/13

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Judgment of the Court (Second Chamber) of 27 April 2022 (request for a preliminary ruling from the Cour constitutionnelle — Belgium) — Airbnb Ireland UC v Région de Bruxelles-Capitale

(Case C-674/20) (1)

(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 rental platform - Article 1(5)(a) - Exclusion of the field of taxation - Definition - Regional legislation concerning a tax on tourist accommodation establishments - Provision requiring intermediaries to provide, on a written request, certain particulars concerning the operation of those establishments to the tax authority with the aim of identifying persons liable for that tax - Article 56 TFEU - No discrimination - No restriction)

(2022/C 237/16)

Language of the case: French

Referring court

Cour constitutionnelle

Parties to the main proceedings

Applicant: Airbnb Ireland UC

Defendant: Région de Bruxelles-Capitale

Operative part of the judgment

| 1. | A provision of the tax legislation of a Member State requiring intermediaries, in respect of tourist accommodation establishments that are located in a region of that Member State and for which they act as intermediary or carry on a promotion strategy, to provide the regional tax authorities, on the latter’s written request, with the particulars of the operator and the details of the tourist accommodation establishments, as well as the number of overnight stays and of accommodation units operated during the past year, must be regarded as being indissociable, as regards its nature, from the legislation of which it forms part and, accordingly, falls within the ‘field of taxation’ which is expressly excluded from the scope of Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market (‘Directive on electronic commerce’). |
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1.

A provision of the tax legislation of a Member State requiring intermediaries, in respect of tourist accommodation establishments that are located in a region of that Member State and for which they act as intermediary or carry on a promotion strategy, to provide the regional tax authorities, on the latter’s written request, with the particulars of the operator and the details of the tourist accommodation establishments, as well as the number of overnight stays and of accommodation units operated during the past year, must be regarded as being indissociable, as regards its nature, from the legislation of which it forms part and, accordingly, falls within the ‘field of taxation’ which is expressly excluded from the scope of Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market (‘Directive on electronic commerce’).

| 2. | Legislation which imposes an obligation on providers of property intermediation services, irrespective of their place of establishment and the manner in which they mediate, in respect of tourist accommodation establishments that are located in a region of the Member State concerned and for which they act as intermediary or carry on a promotion strategy, to provide the regional tax authorities, on the latter’s written request, with the particulars of the operator and the details of the tourist accommodation establishments, as well as the number of overnight stays and of accommodation units operated during the past year, does not contravene the prohibition laid down in Article 56 TFEU. |
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2.

Legislation which imposes an obligation on providers of property intermediation services, irrespective of their place of establishment and the manner in which they mediate, in respect of tourist accommodation establishments that are located in a region of the Member State concerned and for which they act as intermediary or carry on a promotion strategy, to provide the regional tax authorities, on the latter’s written request, with the particulars of the operator and the details of the tourist accommodation establishments, as well as the number of overnight stays and of accommodation units operated during the past year, does not contravene the prohibition laid down in Article 56 TFEU.

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(1)  OJ C 128, 12.4.2021.

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