Object of the decision
The firm represented the community of communes of the island of Oléron, which is a public inter-municipal cooperation establishment, in the context of a dispute between it and the company BOOKING.
As the BOOKING company is the payment intermediary between professional and non-professional hosts and tourists, it must pay, every six months, the tourist tax collected on overnight stays marketed by non-professional hosts to the EPCI of the island of Oléron as stated in article L.2333-34 of the General Code of Local Authorities.
The Community of Communes of the Île d’Oléron accuses the company BOOKING of having failed to collect the tourist tax for the years 2020 and 2021 and, consequently, of not having made the corresponding half-yearly payments.
The latter indicated that it had paid the tourist tax, but did not communicate to the Community of Communes of the Île d’Oléron the files listing the stays made during the latter’s collection period for the years 2020 and 2021.
The interim relief judge acknowledges that the CDC of the island of Oléron is legitimately entitled to order the company BOOKING to provide it with the files listing the stays marketed via its platform by non-professional landlords for whom it is the payment intermediary during the tourist tax collection period for the years 2020 and 2021.
Consequently, the judge orders the company BOOKING to communicate to the CDC of the island of Oléron the files listing the stays marketed via its platform by non-professional rental companies for which it is the payment intermediary during the tourist tax collection period for the years 2020 and 2021.
