The European Union Court of Justice (ECJ) issued a judgment in Case No. C-433/22 regarding Portugal’s reduced VAT rate for building renovation and repair services. The case involved a Portugal-based company providing these services to commercial buildings. The ECJ clarified that the reduced VAT rate can be applied to renovation and repair services for private dwellings used for residential purposes, even if they are occasionally vacant. This judgment provides clarity on the application of reduced VAT rates for building renovation and repair services in Portugal.
Source GlobalVATcompliance
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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