Court of Justice 7 September 2023, C-433/22 (Autoridade Tributária e Aduaneira v HPA – Construções SA.)

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Advocate General Kokott argues that point 2 of Annex IV to Directive 2006/112/EC allows Member States to restrict reduced VAT rates to renovation services for properties actually used as private dwellings at the time of the works. The Opinion suggests that such a selective application does not infringe the principle of fiscal neutrality, as commercial property developers and private residents are not in a comparable competitive position. Consequently, EU law does not preclude national legislation that excludes vacant properties intended for resale from the benefit of the reduced tax rate.AI