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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)
ECLI:EU:UNKNOWN:62021CA0218
62021CA0218
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4.7.2022
Official Journal of the European Union
C 257/12
(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
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.
(1)
OJ C 252, 28.6.2021.
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