European Union law does not preclude the obligation to collect information or withhold tax in the case of short-term property rentals, the Court of Justice of the EU ruled on Thursday 22 December (Case C-83/21).
The Irish and British entities of the Airbnb group, which runs a property intermediation portal for short-term stays, are challenging the Italian law of June 2017, which sets the level of withholding tax to be levied on rental contracts concluded via the portal at 21% and requires...