The Court of Justice of the EU based in Luxembourg had been seized of a dispute between the company Airbnb Ireland and Belgium.
The Irish company had been asked to provide the Belgian tax authorities with data on rentals made in Belgium during 2017 via its electronic portal.
Airbnb Ireland connects, for a fee, potential tenants and landlords, professional or not, offering accommodation.
The platform refused, citing the principle of freedom to provide services and the legislation on electronic commerce adopted in 2000.
The Court ruled on Wednesday that the obligation imposed on an operator to communicate certain data concerning tourist accommodation establishments is "of a fiscal nature and, as such, is excluded from the scope of the legislation on electronic commerce" .
© 2022 AFP