Compatibility of the Italian tax regime for short-term rentals with EU law: The "Airbnb" case
Journal title RIVISTA ITALIANA DI DIRITTO DEL TURISMO
Author/s Caterina Verrigni
Publishing Year 2024 Issue 2023/40 Language Italian
Pages 20 P. 91-110 File size 231 KB
DOI 10.3280/DT2023-040004
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The Court of Justice of the European Union is once again dealing with the issue concerning companies located in other Member States that manage electronic platforms for the manage-ment of short-term rentals. The Court analyzes whether the obligations established by the Italian legislation (collection and transmission of data, application of the withholding tax at the source, appointment of a tax representative) are compatible with the freedom to provide services. The European judges endorse the two general measures but censure the profile relat-ing to the designation of the tax representative in Italy which represents a disproportionate obligation with respect to the principle of the freedom to provide services.
Caterina Verrigni, La compatibilità del regime fiscale italiano delle locazioni brevi con l’ordinamento europeo: il caso "Airbnb" in "RIVISTA ITALIANA DI DIRITTO DEL TURISMO" 40/2023, pp 91-110, DOI: 10.3280/DT2023-040004