A collection of the brief insights throughout April 2022 of the type provided on an ad hoc basis in our Latest digital tax byte update.
28 April 2022 - CJEU decides Belgian tax reporting of tourist accommodation not contrary to EU law
The Court of Justice of the European Union (CJEU) has issued a press release 66/22
reporting a decision that found Belgian regional legislation requiring providers of property intermediation services and, in particular, operators of an electronic accommodation platform to transmit to the tax authorities certain particulars of tourist accommodation transactions is not contrary to EU law.
The decision notes that a provision of regional legislation requiring an operator to provide certain particulars concerning tourist accommodation establishments is of a fiscal nature and, on that basis, is excluded from the scope of the directive on electronic commerce.
26 April 2022 - India sends out 'nudge' letters to MNEs on compliance for digital services
