Case C-674/20: Judgment of the Court (Second Chamber) of 27 April 2022 (request for a preliminary ruling from the Cour constitutionnelle — Belgium) — Airbnb Ireland UC v Région de Bruxelles-Capitale (Reference for a preliminary ruling — Internal market — Article 114(2) TFEU — Exclusion of fiscal provisions — Directive 2000/31/EC — Information society services — Electronic commerce — Online property rental platform — Article 1(5)(a) — Exclusion of the field of taxation — Definition — Regional legislation concerning a tax on tourist accommodation establishments — Provision requiring intermediaries to provide, on a written request, certain particulars concerning the operation of those establishments to the tax authority with the aim of identifying persons liable for that tax — Article 56 TFEU — No discrimination — No restriction)