12 2 TOURISM LAW IN EUROPE II.9. Spas Spas are essential tourist facilities in the Czech Republic. What spas are, who declares a facility as a spa and what their duties are in terms of conservation and utilisation of natural medicinal sources and natural mineral waters are issues regulated by Act No. 164/2001 Coll., on natural medicinal sources, sources of natural mineral waters, natural therapeutic spas and spa places (the Spa Act). Under its Section 2, 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 also determine whether he or she operates a trade or other business related to the operation of the spas. Typically, the operation of a spa includes accommodation in a spa hotel and an offer of medical and recreational healthcare services. In that case, the provider must also meet the imposed requirements concerning these activities, especially in the healthcare field. Today, spas also provide exclusively wellness and spa services and the associated packages, which are fully covered by the provisions of the Tourism Act. II.10. Airbnb in the Czech Republic Just like other European countries, the 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 – something also true outside of Prague. This short-term rental to tourists is treated as provision of accommodation in the Czech Republic, and thus, the provider should 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. The accommodation of interns and exchange students, even for a short term, can thus be a mere rental. Although according the methodological guideline of the General Directorate of Finance, an accommodation service is provided regularly or repeatedly, for a short or temporary period and normally advertised (i.e. the press, leaflets, billboards or the Internet) , it is not always the case. It is worth noting that accommodation services typically include other services as well, such as cleaning
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