Order — ECLI:EU:T:2026:45
Date: 2026-01-21
Language of the case: English
Procedure: Action for annulment
Origin: Italy

Order of the General Court of 21 January 2026 – Pro.Loca.Tur. v Council (Case T-393/25) 1 (Action for annulment – Taxation – Value added tax (VAT) rules for the digital age – VAT obligations in the short-term accommodation rental sector – Concept of ‘deemed supplier’ – Association protecting the interests of property owners renting out accommodation on a short-term basis – Legislative act – Act of general application – Lack of direct concern – Lack of individual concern – Inadmissibility) Language of the case: English Parties Applicant: Associazione proprietari alloggi dati in locazione turistica (Pro.Loca.Tur.) (Milan, Italy) (represented by: A. de Moncuit de Boiscuillé and C. Worms, lawyers) Defendant: Council of the European Union (represented by: O. Segnana and S. Santoro, acting as Agents) Re: By its action under Article 263 TFEU, the applicant seeks, first, the partial annulment of Article 3(1) of Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age (OJ L, 2025/516), secondly, the annulment of Article 3(3)(a) of that directive and, thirdly, the partial annulment of Article 1(8) of Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes (OJ L, 2025/518). Operative part of the order The action is dismissed as inadmissible. There is no longer any need to adjudicate on the application to intervene submitted by the European Commission Associazione proprietari alloggi dati in locazione turistica (Pro.Loca.Tur.) shall bear its own costs and pay those incurred by the Council of the European Union. The Commission shall bear its own costs relating to its application to intervene. ____________ 1 OJ C, C/2025/4184, 4.8.2025.