AIRBNB fined for failing to collect and remit tourist tax

The GOLDWIN law firm obtained an order for the AIRBNB platform to pay a fine of €30,000 for failing to collect and pay back the tourist tax for the year 2021, on the basis of article L2333-34-1 of the General Local Authorities Code, which provides:

“I.-Failure to file the declaration provided for in III of article L. 2333-34 within the prescribed timeframe will result in the application of a fine of up to €12,500, but not less than €750. Omissions or inaccuracies in the same declaration will result in a fine of €150 per omission or inaccuracy, with the total fine per declaration not to exceed €12,500.

II -Lodgers, hoteliers, owners, intermediaries and professionals mentioned in article L. 2333-34 who fail to collect tourist tax from a taxable person are liable to a fine of up to €2,500, but not less than €750.

III -Lodgers, hoteliers, owners, intermediaries and professionals mentioned in article L. 2333-34 who fail to pay the amount of tourist tax due in accordance with the conditions and deadlines stipulated in the same article L. 2333-34 are liable to a fine of up to €2,500, but not less than €750.

IV-The fines provided for in I, II and III of the present article are imposed by the president of the judicial court, ruling in summary proceedings, at the request of the municipality that has instituted the tourist tax. The proceeds of the fines are paid to the municipality. The competent judicial court is the one in whose jurisdiction the commune is located”.

Initially, the President of the Judicial Court of La Rochelle ruled that there was no need to transmit the priority question of constitutionality requested by AIRBNB and aimed at calling into question the constitutionality of these sanctions, judging that the question was devoid of any serious character.

Secondly, it noted that: “It is clear from the debates that AIRBNB did not collect or pay back, by December 31, 2021 at the latest, the tourist tax on the 5066 stays included in the collection period running from June 26 to September 11, 2021, and did not pay the additional departmental tax for 2021”.

With regard to the tourist tax for 2020, it has decided to stay the proceedings pending the outcome of parallel proceedings brought before the La Rochelle Court of Justice concerning the validity of the tourist tax due for 2020.

This decision represents a historic legal victory for the Oleron community, which, after having obtained the communication of the tourist tax statements and the payment of the tourist tax by means of an ex officio taxation measure, was able to obtain that these repeated breaches of its obligations be remedied.

With regard to the tourist tax for 2020, it has decided to suspend the ruling pending the outcome of parallel proceedings brought before the La Rochelle Court of Justice, concerning the validity of the tourist tax due for 2020.

This decision represents a historic legal victory for the Oléron community, which, after having obtained the communication of the tourist tax statements and the payment of the tourist tax by means of an ex officio taxation measure, was able to obtain that these repeated failures be sanctioned by the imposition of fines.

To our knowledge, this is the first time that a platform has been sanctioned on the basis of this article of the law.

Jonathan BELLAICHE and Adèle AZZI were the lawyers in charge of this case.