Comments on ECJ C-218/21: Low VAT rate for repair and renovation services for elevators in residential buildings

The European Court of Justice has ruled that repair and renovation services for elevators in residential buildings fall under the concept of ‘renovation and restoration of private homes’ as referred to in the VAT Directive.

Source Taxlive

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