Court of Justice 7 July 2022, C-83/21 (Airbnb Ireland UC and Airbnb Payments UK Ltd v Agenzia delle Entrate.)

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In this Opinion (Case C‑83/21), Advocate General Szpunar opines that Italian legislation imposing on short-term property rental intermediaries—including online platforms—obligations to collect and transmit rental contract data to tax authorities and to withhold tax on rental payments does not constitute a 'technical regulation' within the meaning of Directive 2015/1535, and falls outside the scope of Directives 2000/31 and 2006/123 as measures within the 'field of taxation.' The AG further opines that Article 56 TFEU does not preclude the information-collection and tax-withholding obligations, as they are justified by the legitimate objectives of effective tax collection and prevention of tax evasion and are proportionate, but does preclude the obligation imposed on non-resident intermediaries without a permanent establishment in Italy to appoint a tax representative, which constitutes a disproportionate restriction on the freedom to provide services under established Court of Justice case-law. On the third question, the AG opines that Article 267 TFEU confers on national courts of last instance the autonomous power to reformulate questions for a preliminary ruling, irrespective of the precise wording proposed by the parties.AI