Belgium: Issued Court of Justice of EU ruling in Data Sharing Requirements for Financial Transactions (Airbnb v Brussels-Capital Region, C-674/20)

On 27 April 2022, the Court of Justice of the European Union (CJEU) ruled on Case C-674/20, where the involved parties are Airbnb Ireland and the City of Brussels. Airbnb Ireland alleged that it is illegal for Belgian tax authorities to request tourist accommodation transactions. The CJEU ruled that the request is legal because the data-sharing requirements for the field of taxation differ from requirements that fall under the scope of the e-Commerce Directive.