Op-Ed: “Member States may require short-term accommodation rental platforms to provide data and withhold tax: Airbnb Ireland and Airbnb Payments UK (C-83/21)” by Augustin Chapuis-Doppler and Vincent Delhomme

On 22 December 2022, the Court rendered an important judgment in Airbnb Ireland and Airbnb Payments UK (C-83/21) regarding the Italian tax legislation applicable to short-term accommodation rental platforms. The Court clarified that, under Article 56 TFEU, Member States may require that operators such as Airbnb collect and transmit data relating to rental contracts to tax authorities, as well as withhold tax on rents due by lessors and pay it to the Treasury. The Court ruled, however, that this provision precludes Member States from imposing that platforms established in another Member State appoint a tax representative in their territory.

Before delving into the present judgment, it is worth recalling that the Court has previousl