VAT Considerations on ECJ’s Ruling that Airbnb Is Not a Real Estate Agent

In December 2019, the ECJ ruled on the qualification of the services supplied by Airbnb under Directive 2000/31 on e-commerce. In this article, the authors compare this decision with previous ECJ decisions concerning Uber and discuss the possible consequences that the Airbnb decision might have in the field of VAT for sharing economy platforms operating in the short-term rental accommodation market.