DSR has applied a reduced VAT rate to the refurbishment and repair services it provides with regard to lifts. Incorrectly according to the Portuguese tax authorities. DSR appealed and won. The tax authorities have lodged an appeal with the highest Portuguese administrative court, which has doubts and is asking questions for a preliminary ruling.
Repair and renovation services for elevators in residential buildings, according to the ECJ, fall under the concept of ‘renovation and restoration of private homes’ within the meaning of point 2 of Annex IV of the VAT Directive, with the exception of maintenance services for such elevators.
Source BTW Jurisprudentie
