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Abstract
Airbnb has long been one of the leaders in providing accommodation worldwide, but there are still a few tax issues related to Airbnb without clear interpretation. The article aims to research, from the taxation point of view, the activity of providing temporary accommodation using the internet platform Airbnb. To evaluate such a taxation area, it is necessary to analyze the current legal regulation in the field of tax law with some possible legal recommendations de lege ferenda. For this article, the prime source of law is the Czech Republic tax law, but some of the research is also valid internationally, based on commonly used tax principles. The central point of the article, still relatively unclear in everyday practice, is the tax obligations (income tax and value-added tax) of accommodation providers using this platform. The article also includes some comparisons with foreign legislation. The author wants to point out possible facts that need to be considered when regulating Airbnb in the field of tax law.
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LITERATURE
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MISCELLANEOUS
Ministry of Regional Development, Final Report on the Regulatory Impact Assessment (RIA) of the draft Act amending Act No. 159/1999 Coll., On certain conditions of business and on the performance of certain activities in the field of tourism, as amended. [in Czech]
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Proposal for a Regulation of the European Parliament and of the Council on data collection and sharing relating to short-term accommodation rental services and amending Regulation (EU) 2018/1724, Brussels, 7.11.2022, COM(2022) 571 final.
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LEGAL ACTS
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Act No. 278/2019 Coll., amending Act No. 565/1990 Coll., on Local Fees.
Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: A European agenda for the collaborative economy, Brussels, 2.6.2016, COM(2016) 356 final.
Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L 104/1, 25.3.2021).
CASE LAW
Judgment of the Court of Justice of 1 March 2012, case C-280/10, ECLI:EU:C:2012:107.
Judgment of the Municipal Court in Prague of 19 August 2021, case 6 Af 20/2020-28.
DOI: http://dx.doi.org/10.17951/sil.2023.32.5.163-180
Date of publication: 2023-12-31 14:29:26
Date of submission: 2023-06-27 13:12:39
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