Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 1 April 2021 – Autoridade Tributária e Aduaneira v DSR. – Montagem e Manutenção de Ascensores e Escadas Rolantes SA

(Case C-218/21)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Autoridade Tributária e Aduaneira

Defendant: DSR. – Montagem e Manutenção de Ascensores e Escadas Rolantes SA

Questions referred for a preliminary ruling

Is it compatible with European Union law, in particular Annex IV to the [Sixth] VAT Directive, ¹ for point 2.27 of List I annexed to the VAT Code to be applied in such a way that it is taken to mean that it includes the repair and maintenance of lifts carried out by the undertaking to which the facts … above relate and that it results in the application of the reduced rate of VAT?

Is it compatible with European Union law, in particular Annex IV to the [Sixth] VAT Directive, for that provision of the VAT Code to be applied in such a way that it also takes into account other provisions of national law, namely Article 1207, Article 204(1)(e) and (3), and Article 1421(2)(b) of the Civil Code (provisions governing the concepts of works contract and immovable property and the presumption that a lift is a common part of a building in co-ownership)?

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¹ Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax – OJ 2006 L 347, p. 1.