- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-433/22, HPA — Construções: Judgment of the Court (Eighth Chamber) of 11 January 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v HPA — Construções SA (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Annex IV — Point 2 — Temporary provisions for particular labour-intensive services — Reduced rate of VAT applicable to the renovation and repairing of private dwellings — Definition of ‘private dwellings’)
ECLI:EU:UNKNOWN:62022CA0433
62022CA0433
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
Series C
C/2024/1507
26.2.2024
(Case C-433/22, (1) HPA — Construções)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Annex IV - Point 2 - Temporary provisions for particular labour-intensive services - Reduced rate of VAT applicable to the renovation and repairing of private dwellings - Definition of ‘private dwellings’)
(C/2024/1507)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Appellant: Autoridade Tributária e Aduaneira
Respondent: HPA — Construções 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 not precluding national legislation which provides for the application of a reduced rate of VAT to services relating to the renovation and repair of private dwellings on condition that the dwellings concerned are actually used for residential purposes at the time when those works are carried out.
ELI: http://data.europa.eu/eli/C/2024/1507/oj
ISSN 1977-091X (electronic edition)
* * *
(*1) Language of the case: Portuguese.