Italian tax obligation for STR platforms in line with EU law

On 22 December 2022, the Court of Justice of the EU (ECJ) issued a judgement which clarifies that Italian taxation law can oblige providers of property intermediation services, such as Airbnb to share information from rental contracts with authorities and to withhold tax. 

The ruling concerns the 2017 Italian tax law that was challenged by Airbnb in front of an Italian court by claiming that such requirements go against the principle of freedom to provide service across the entire EU. The Italian court asked the European court for guidance on the matter which has now issued this landmark judgement. 

You can find the ruling here and the press release from ECJ here