Loyens & Loeff | EU Tax Alert 194

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarised the highlights of this edition below.

CJ’s judgment on whether Belgian legislation requiring digital platforms to provide relevant information on tourists accommodation establishments is in line with EU law (Airbnb Ireland v Région de Bruxelles-Capitale, C-674/20)

On 27 April 2022, the CJ published its judgment in the Airbnb case (C-674/20) which deals with the issue of whether Belgian legislation requiring intermediaries of tourist accommodation establishments to provide the tax authorities with certain information on particular tourist operators is within the scope of the Directive on Electronic Commerce and aligned with the freedom to provide services (Article 56 TFEU).

CJ’s judgment on compatibility of Portuguese withholding tax with the free movement of capital (Allianzgi-Fonds Aevn C-545/19)

On 17 March 2022, the CJ ruled on the case Allianzgi-Fonds Aevn, (C-545/19), which concerns the compatibility of the Portuguese withholding tax applicable to non-resident collective investment undertakings (UCITS) with the free movement of capital (Article 63 TFEU).

More flexibility for EU Member States to differentiate VAT rates

The Council of the European Union formally adopted Council Directive (EU) 2022/542 on 5 April 2022. This legislative proposal entails that Member States will have more policy freedom in respect of implementing (super) reduced and zero VAT rates.

CJ’s judgment on VAT fixed establishment concept (Berlin Chemie A. Menarini SRL – C-333/20)

On 7 April 2022, the CJ issued its judgment in the case Belin Chemie which concerns the interpretation of the VAT fixed establishment concept in the case a parent company procures sales support services from its foreign subsidiaries.

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