EU court rules in favour of Italian holiday let tax regime

News Team, 17/01/2023

The European Court of Justice (ECJ) has ruled that EU law does not preclude the requirement to collect information or to withhold tax under a national tax regime, but maintained that the obligation to appoint a tax representative constitutes a disproportionate restriction on the freedom to provide services.

A 2017 Italian law established a new tax regime for short-term property rentals outside a commercial activity.

That law applies to contracts for the rental of resident...

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