C-674/20Airbnb Ireland UC v Région de Bruxelles-Capitale

Domstolens egne nøkkelord

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 rental platform – Article 1(5)(a) – Exclusion of the field of taxation – Definition – Regional legislation concerning a tax on tourist accommodation establishments – Provision requiring intermediaries to provide, on a written request, certain particulars concerning the operation of those establishments to the tax authority with the aim of identifying persons liable for that tax – Article 56 TFEU – No discrimination – No restriction.

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