The article examines legal and factual reasons in support of the judgement given by TAR del Lazio (Regional Administrative Court) that saves temporally Italian Airbnb Tax. As known, the law n. 50/2017 lays down that the tourist locations (so-called “short leases”) are taxed with a withholding tax charged on the price of leasing by the intermediary, when the payments made through an online platform (such as Airbnb). Through the identification of a responsible or withholding agent, the norm aims to tax a type of incomes that in practice, has been intercepted only hardly. In this case, the whole importance of the withholding agent’s figure emerges in all its evidence, together with the retention, as the most used tool from the lawmaker to ensure the assessment and the collection of taxes even within the digital economy area.
La tassazione delle locazioni brevi attraverso le piattaforme digitali: il caso della cd. “airbnb tax”
Carmine Marrazzo
2019
Abstract
The article examines legal and factual reasons in support of the judgement given by TAR del Lazio (Regional Administrative Court) that saves temporally Italian Airbnb Tax. As known, the law n. 50/2017 lays down that the tourist locations (so-called “short leases”) are taxed with a withholding tax charged on the price of leasing by the intermediary, when the payments made through an online platform (such as Airbnb). Through the identification of a responsible or withholding agent, the norm aims to tax a type of incomes that in practice, has been intercepted only hardly. In this case, the whole importance of the withholding agent’s figure emerges in all its evidence, together with the retention, as the most used tool from the lawmaker to ensure the assessment and the collection of taxes even within the digital economy area.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
