CJEU – Recent Developments in Direct Taxation 2022

1. Airbnb Ireland (C-647/20)

1.1. Facts and legal background

The Brussels Capital Region has in place a regime for the taxation of tourist accommodation establishments, under which a tourist tax is imposed on the operators of these type of establishments. A particular provision foresees that the intermediaries of such tourist accommodation establishments must provide the regional tax authorities, upon request, with certain information on the particulars of the operators of tourist accommodation establishments (“the provision”). If not complied with, an administrative fine of EUR 10,000 is charged.

On the basis of this provision, the tax authorities of the Brussels Capital Region had requested Airbnb Ireland (“Airbnb”) to provide information on several operators who had made use of Airbnb’s services. Airbnb, an Irish company, is an intermediary that, by means of an electronic platform, connects, against payment, potential guests with (non-)professional hosts offering accommodation services in, amongst others, the Brussels Capital Region. Such information included details of the tourist accommodation establishments, the number of overnight stays, and the number of S. 28accommodation units op...