CFE ECJ Task Force: 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), on Accessory Tax Obligations Imposed on Digital Service Providers

Alfredo  García Prats; Werner Haslehner; Christiana HJI Panayi; Eric Kemmeren; Georg  Kofler; Michael Lang; João Nogueira; Stella  Raventos-Calvo; Isabelle Richelle; Alexander Rust

CFE ECJ Task Force: 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), on Accessory Tax Obligations Imposed on Digital Service Providers

Alfredo García Prats^*, Werner Haslehner^*, Christiana HJI Panayi^*, Eric Kemmeren, Georg Kofler^*, Michael Lang^*, João Nogueira^*, Stella Raventos-Calvo^*, Isabelle Richelle^*, Alexander Rust^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › Professional

Abstract

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.

Original language	English
Pages (from-to)	387-393
Number of pages	6
Journal	European Taxation
Volume	63
Issue number	9
Publication status	Published - 2023

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Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), van der Elst, C. (Researcher), van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
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García Prats, A., Haslehner, W., Panayi, C. HJI., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J., Raventos-Calvo, S., Richelle, I., & Rust, A. (2023). CFE ECJ Task Force: 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), on Accessory Tax Obligations Imposed on Digital Service Providers. European Taxation, 63(9), 387-393. https://www.ibfd.org/shop/journal/accessory-tax-obligations-imposed-digital-service-providers-opinion-statement-ecj-tf

@article{67fda5f563694953bf79083d3827d19c,

title = "CFE ECJ Task Force: 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), on Accessory Tax Obligations Imposed on Digital Service Providers",

abstract = "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.",

author = "{Garc{\'i}a Prats}, Alfredo and Werner Haslehner and Panayi, {Christiana HJI} and Eric Kemmeren and Georg Kofler and Michael Lang and Jo{\~a}o Nogueira and Stella Raventos-Calvo and Isabelle Richelle and Alexander Rust",

year = "2023",

language = "English",

volume = "63",

pages = "387--393",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "9",

}

García Prats, A, Haslehner, W, Panayi, CHJI, Kemmeren, E, Kofler, G, Lang, M, Nogueira, J, Raventos-Calvo, S, Richelle, I & Rust, A 2023, 'CFE ECJ Task Force: 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), on Accessory Tax Obligations Imposed on Digital Service Providers', European Taxation, vol. 63, no. 9, pp. 387-393. <https://www.ibfd.org/shop/journal/accessory-tax-obligations-imposed-digital-service-providers-opinion-statement-ecj-tf>

CFE ECJ Task Force: 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), on Accessory Tax Obligations Imposed on Digital Service Providers. / García Prats, Alfredo ; Haslehner, Werner; Panayi, Christiana HJI et al.
In: European Taxation, Vol. 63, No. 9, 2023, p. 387-393.

Research output: Contribution to journal › Article › Professional

TY - JOUR

T1 - CFE ECJ Task Force: 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), on Accessory Tax Obligations Imposed on Digital Service Providers

AU - García Prats, Alfredo

AU - Haslehner, Werner

AU - Panayi, Christiana HJI

AU - Kemmeren, Eric

AU - Kofler, Georg

AU - Lang, Michael

AU - Nogueira, João

AU - Raventos-Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

PY - 2023

Y1 - 2023

N2 - 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.

AB - 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.

M3 - Article

SN - 0014-3138

VL - 63

SP - 387

EP - 393

JO - European Taxation

JF - European Taxation

IS - 9

ER -

CFE ECJ Task Force: 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), on Accessory Tax Obligations Imposed on Digital Service Providers

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