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Court of Justice of the European Union · Judgment

C-433/22Autoridade Tributária e Aduaneira v HPA – Construções SA

Decided
2024-01-11
ECLI
ECLI:EU:C:2024:25
CELEX
62022CJ0433
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Annex IV – Point 2 – Temporary provisions for particular labour-intensive services – Reduced rate of VAT applicable to the renovation and repairing of private dwellings – Definition of ‘private dwellings’.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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