Comments on ECJ C-218/21: CJEU’s surprising conclusion on VAT rate for elevator repairs

The Court of Justice of the EU has ruled on the VAT rate for renovation and repairs of elevators in residential buildings and has also dealt with the VAT rate for the regular maintenance of elevators. In both cases, the conclusions are rather surprising.

Source Danovky

See also ECJ C-218/21 (Autoridade Tributaria e Aduaneira) – Judgment – Reduced rate for the repair, no reduced rate for the maintenance of elevators

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