December. The perfect month for “presents”. A walkthrough the tax aspects of sponsorship

Considering that the deadline for submitting form 177 “Request for redirection of corporate income tax/microenterprise income tax” is approaching, we will outline herein the legislative updates introduced by Law 322/2021 and Order 1679/2022 along with old provisions of the Tax… Read moreDecember. The perfect month for “presents”. A walkthrough the tax aspects of sponsorship

CJEU. C-83/21 | Airbnb Ireland and Airbnb Payments UK. Short-term property rentals: EU law does not preclude the requirement to collect information or to withhold tax under a national tax regime

However, the obligation to appoint a tax representative constitutes a disproportionate restriction on the freedom to provide services Airbnb is a global group which operates the eponymous property intermediation platform on the internet, facilitating the connection, on the one hand,… Read moreCJEU. C-83/21 | Airbnb Ireland and Airbnb Payments UK. Short-term property rentals: EU law does not preclude the requirement to collect information or to withhold tax under a national tax regime