Tourism Law in Europe

Coll., on natural medicinal sources, sources of natural mineral waters, natural therapeutic spas and spa places (the Spa Act). Pursuant to Section 2 of the Act, spas and natural therapeutic spas mean a set of medical and other related facilities serving for the provision of therapeutic and rehabilitation care in a territory whose environment corresponds to the requirements of spa care if a natural medicinal source is located in or near this territory or the climate is favourable for treatment. This means that the spa operator must not only meet the conditions laid down in the Spa Act, but must also determine whether or not he/she operates a trade or other business related to the operation of the spas. Typically, operation of a spa includes the provision of accommodation in a spa hotel, and an offer of medical and recreational healthcare services. In that case, the provider must also meet the requirements imposed with regard to these activities, especially in the area of healthcare. Today, spas also provide exclusively wellness and spa services and the associated packages, which are fully covered by the provisions of the Tourism Act. i) Airbnb in the Czech Republic Just like other countries of Europe, Czech Republic has to deal with a growing number of flats intended for short-term rental, mostly via the Airbnb platform. The increasing number of flats offered for short-term rental reduces the quantity of flats available for long-term tenants – and this is true not only in Prague. Offering a flat or its part for short- term rental to tourists is treated as provision of accommodation in the Czech Republic. The provider should thus have the relevant trade license and tax the income. In contrast, short-term rentals serving for housing purposes and long-term rentals are not treated as accommodation services. Accommodation of interns and exchange students, even for a short term, can thus be a mere rental. But not always. According to the methodological guideline of the General Directorate of Finance, an accommodation service is provided regularly or repeatedly, for a short or temporary period of time, and is advertised on the internet (or in the press, leaflets, billboards). Accommodation services also include typically other services such as cleaning and breakfast. In contrast, in the case of rental, the tenants should carry out regular maintenance of the premises.