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@article{2357223,
author = {Janovec, Michal},
article_location = {Poland},
article_number = {5},
doi = {http://dx.doi.org/10.17951/sil.2023.32.5.163-180},
keywords = {tax law; Airbnb; business; accommodation; income tax; value-added tax},
language = {eng},
issn = {1731-6375},
journal = {Studia Iuridica Lublinensia},
title = {Airbnb as an Accommodation Platform and Tax Aspects},
url = {https://journals.umcs.pl/sil/article/view/15788/pdf},
volume = {32},
year = {2023}
}
TY - JOUR
ID - 2357223
AU - Janovec, Michal
PY - 2023
TI - Airbnb as an Accommodation Platform and Tax Aspects
JF - Studia Iuridica Lublinensia
VL - 32
IS - 5
SP - 163-180
EP - 163-180
PB - Wydawnictwo Uniwersytetu Marii Curie-Sklodowskiej w Lublinie
SN - 17316375
KW - tax law
KW - Airbnb
KW - business
KW - accommodation
KW - income tax
KW - value-added tax
UR - https://journals.umcs.pl/sil/article/view/15788/pdf
N2 - Airbnb has long been one of the leaders in providing accommodation worldwide, but there are still afew tax issues related to Airbnb without clear interpretation. The article aims to research, from the taxation point of view, the activity of providing temporary accommodation using the internet platform Airbnb. To evaluate such ataxation area, it is necessary to analyze the current legal regulation in the field of tax law with some possible legal recommendations de lege ferenda. For this article, the prime source of law is the Czech Republic tax law, but some of the research is also valid internationally, based on commonly used tax principles. The central point of the article, still relatively unclear in everyday practice, is the tax obligations (income tax and value-added tax) of accommodation providers using this platform. The article also includes some comparisons with foreign legislation. The author wants to point out possible facts that need to be considered when regulating Airbnb in the field of tax law.
ER -
JANOVEC, Michal. Airbnb as an Accommodation Platform and Tax Aspects. \textit{Studia Iuridica Lublinensia}. Poland: Wydawnictwo Uniwersytetu Marii Curie-Sklodowskiej w Lublinie, 2023, roč.~32, č.~5, s.~163-180. ISSN~1731-6375. Dostupné z: https://dx.doi.org/10.17951/sil.2023.32.5.163-180.
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