On 7 July 2022, an opinion was issued from Advocate General (AG) Maciej Szpunar of the Court of Justice of the European Union (CJEU), finding that the freedom to provide services does not preclude the obligation to collect and transmit information or to withhold tax under the Italian tax regime for short-term rentals, although the obligation to appoint a tax representative constitutes a disproportionate restriction on the freedom to provide services. The following is the main text from a re…