European General Court Issues Order on VAT Rules For Online Platforms Supplying Short-Term Accommodation Services

The European General Court (EGC) Jan. 21 issued an order for Case No. T-394/25, on VAT rules for online platforms supplying short-term accommodation services. The taxpayer, a French company operating an online platform for short-term accommodation rentals, challenged EU VAT legislation introducing the deemed supplier model, requiring platforms facilitating short-term accommodation rentals to collect and remit VAT in place of underlying property owners. The taxpayer sought partial annulment of the relevant provisions, arguing that they affected its economic circumstances. The European Council contested the action. The EGC found the taxpayer’s action inadmissible under the Treaty on the Functioning of the ...