Airbnb as an Accommodation Platform and Tax Aspects

Michal Janovec

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.


Keywords


tax law; Airbnb; business; income tax; value-added tax

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References


LITERATURE

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MISCELLANEOUS

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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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