BOOKING: the collection of the tourist tax on the nights sold by the non-professional hosts of the platform
Purpose of the decision
The firm represented the community of communes of the island of Oleron, which is a public establishment of inter-communal cooperation, in a dispute with the BOOKING company.
The BOOKING company being the intermediary of payment between professional and non-professional accommodation providers and tourists, it must transfer, each semester, the collection of the tourist tax on the nights marketed by the non-professional accommodation providers to the EPCI of the island of Oleron as stated in article L.2333-34 of the General Code of Territorial Communities.
The Community of Municipalities of the Island of Oleron reproached the BOOKING company for having failed to collect the tourist tax for the years 2020 and 2021 and, as a result, for not having made the resulting semi-annual payments.
The latter indicated that it had paid the tourist tax but did not communicate the files listing the stays made during the period of collection of the tax for the years 2020 and 2021 to the Community of Municipalities of the Island of Oleron.
The judge recognized that the CDC of Oleron Island had a legitimate reason to order BOOKING to provide it with the files listing the stays marketed through its platform by non-professional renters for whom it is the payment intermediary during the period of collection of the tourist tax for the years 2020 and 2021.
For this reason, the judge ordered BOOKING to provide the CDC of Oleron Island with the files listing the stays marketed through its platform by non-professional renters for whom it is the payment intermediary during the period of collection of the tourist tax for the years 2020 and 2021.
Jonathan BELLAICHE
