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3.10.2022 |
EN |
Official Journal of the European Union |
C 380/3 |
Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 30 June 2022 — Autoridade Tributária e Aduaneira v HPA — Construções, SA
(Case C-433/22)
(2022/C 380/04)
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Appellant: Autoridade Tributária e Aduaneira
Respondent: HPA — Construções, SA
Question referred
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?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).