C v A Company (Approved)

2.������ The company operates a website which enables individuals to make one or more rooms in their house or apartment (or the house or apartment in its entirety) available for rent by individuals on a short term basis.� The website is available in 191 countries and in all 28 EU member states.� A person who wishes to make the room/apartment/house available for short term rent can create a listing concerning that accommodation which prospective customers can then browse and make a booking directly with that individual via the company�s booking mechanism if desired.

4.������ It is an express term of the agreement between the hosts and the company that they will provide � accurate, current and complete information during the registration process and update such information to keep it accurate, current and complete �.� However, the company does not take any steps independently to verify the accuracy of the information provided.���

5.������ The applicant is a Principal Officer in the International Tax Division of the Revenue Commissioners.� Her responsibilities include ensuring compliance with Ireland�s obligations as to the exchange of information with other member states of the EU, including under Council Directive 2011/16/EU on administrative cooperation in the field of taxation (�the Directive�).� The Directive repealed the previous Directive 77/799/EEC.

8.������ The applicant is a competent authority for the purposes of the Directive and an authorised officer for the purposes of s. 902A of the TCA 1997.

9.������ On 6 March 2015, the Bundesministerium f�r Finanzen (the Austrian Federal Ministry of Finance, hereinafter �the Austrian tax authority�) submitted a request for information, pursuant to the Directive, to the Revenue Commissioners as the Irish competent authority.� Following an exchange of correspondence, the Austrian tax authority submitted amended requests on 19 May 2015 and finally on 29 June 2015.� The request for information confirms: