64653
| Lns pub | 64653 |
| DatePublication | 22/12/2022 |
| Recueil RG | Yes |
| Recueil FP | No |
| Documents | |
| References | |
| NonPublie | No |
| NomAffaire | Cás C-83/21 |
| LienAffaire | http://curia.europa.eu/juris/liste.jsf?num=C-83/21&language=GA |
| NomUsuel | Airbnb Ireland agus Airbnb Payments UK v Agenzia delle Entrate |
| Indicateurs | Reference for a preliminary ruling – Internal market – Article 114(2) TFEU – Exclusion of fiscal provisions – Directive 2000/31/EC – Information society services – Electronic commerce – Online property intermediation platform – Article 1(5)(a) – Exclusion of the ‘field of taxation’ – Directive 2006/123/EC – Services in the internal market – Article 2(3) – Exclusion of the ‘field of taxation’ – Directive (EU) 2015/1535 – Article 1(1)(e) and (f) – Concepts of ‘rule on services’ and ‘technical regulation’ – Obligation on providers of property intermediation services to collect and transmit to the tax authorities data on rental contracts and to withhold tax at source on the payments made – Obligation on service providers that do not have a permanent establishment in Italy to appoint a tax representative – Article 56 TFEU – Restrictive nature – Legitimate objective – Disproportionate nature of the obligation to appoint a tax representative – Third paragraph of Article 267 TFEU – Prerogatives of a national court or tribunal against whose decisions there is no judicial remedy under national law |
| OQP | Iarraidh ar réamhrialú ó Consiglio di Stato |
| LangueProcedure | Teanga an cháis: Iodáilis |
| numero | 202212C122202100830 |
