The European Court of Justice has today rejected a case brought by accommodation services company Airbnb Ireland against Belgian regional legislation requiring it to provide information to tax authorities on tourist transactions.
The court ruled that requiring providers of property intermediation services and, in particular, operators of an electronic accommodation platform, to transmit to tax authorities certain particulars of tourist transactions was not contrary to European Union law.
Airbnb had argued that the requirement contravened the principle of the freedom to provide services.
However, the court said in a statement that the ruling concluded that - because it was of a fiscal nature - the requirement was excluded from the scope of the EU directive on electronic commerce.
An Airbnb spokesperson said the company noted the ruling and the case will now return to the Belgian Constitutional Court.
"Airbnb is a good partner on data sharing and tax, and we have already welcomed the agreement by EU Member States on a common tax reporting framework for digital platforms known as DAC 7," the spokesperson said.
"We look forward to this directive being implemented, which will provide a more consistent and standardised approach to information sharing across the EU," the company added.