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Er, no, actually. In the Uber cases (ones from Spain and France) Uber were trying to escape from being subject to national regulatory requirements and the CJEU said they couldn't. And the AirBnB case essentially mirrors the existing UK domestic court's decision in SecretHotels2 in saying that AirBnB isn't providing the service of accommodation and hence isn't liable to VAT on such a supply. How we can tax cross-border supplies by internet-based service providers is a very difficult issue in a fast-changing environment and highly fact-dependent.