After six years of litigation against Airbnb, the Revenue Commissioners have finally won the right to create more work for themselves. As reported last week, the Court of Appeal has ruled that the Irish subsidiary of the global short-term lettings platform must provide identification details of some Austrian hosts to the Irish tax authority on foot of a request by its Austrian counterpart. The Austrian administration, which suspected that the unidentified landlords of 365 local properties listed on Airbnb had not declared their rental income, made use of the 2011 EU directive on administrative co-operation to request their names, addresses…
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