ECJ C-433/22 (HPA – Construções) – Questions – Reduced VAT rate also for repair and renovation of buildings in private dwellings which are inhabited at the time when those works are carried out?

Questions

Does paragraph 2 of Annex IV to the VAT Directive 1 preclude a provision of national law under which the reduced rate of VAT may be applied only to works contracts for the repair and renovation of buildings in private dwellings which are inhabited at the time when those works are carried out?

Source: Curia

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