This document is an excerpt from the EUR-Lex website
Document 62021CA0218
Case C-218/21: Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Rates — Temporary provisions for particular labour-intensive services — Point 2 of Annex IV — Renovation and repairing of private dwellings — Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)
Case C-218/21: Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Rates — Temporary provisions for particular labour-intensive services — Point 2 of Annex IV — Renovation and repairing of private dwellings — Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)
Case C-218/21: Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Rates — Temporary provisions for particular labour-intensive services — Point 2 of Annex IV — Renovation and repairing of private dwellings — Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)
OJ C 257, 4.7.2022, p. 12–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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4.7.2022 |
EN |
Official Journal of the European Union |
C 257/12 |
Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA
(Case C-218/21) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Rates - Temporary provisions for particular labour-intensive services - Point 2 of Annex IV - Renovation and repairing of private dwellings - Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)
(2022/C 257/17)
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Appellant: Autoridade Tributária e Aduaneira
Respondent: DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA
Operative part of the judgment
Point 2 of Annex IV to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the concept of ‘renovation and repairing of private dwellings’, within the meaning of that provision, covers repair and renovation services for lifts in residential buildings, excluding maintenance services for such lifts.