European Union Gazettes EGC Order on VAT Rules for Digital Age Affecting Short-Term Accommodation Rentals

The European Union Official Gazette April 7 published the European General Court (EGC) order for Case No. T-393/25, on VAT rules for the digital age affecting short-term accommodation rentals. The taxpayer, an Italian association of private property owners, sought annulment of specific provisions of Council Directive (EU) 2025/516 and Council Implementing Regulation (EU) 2025/518, which introduce the deemed-supplier model and redefine facilitation services. On appeal, the EGC dismissed the action as inadmissible, holding that the taxpayer failed to demonstrate: 1) direct concern, given that the VAT rules apply to taxable platform operators, not to property owners; and 2) individual concern, ...