The EU Court of Justice ruled that Portugal can impose conditions on the reduced VAT rate for renovation services to private homes, requiring proof that the homes are actually used for residential purposes at the time of the services.
Source Taxlive
See also
- C-433/22 (HPA – Construções) – Judgment – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
- Summary of ECJ C-433/22 (HPA – Construções): Application of Reduced VAT Rate for Repair and Renovation of Private Dwellings
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