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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.
