ECJ Judgment – Failure of a Member State to fulfil obligations – Common system of value added tax – Directive 2006/112/EC – Article 98(2) – Category (10) of Annex III – Reduced rate of VAT applicable to the provision, construction, renovation and alteration of housing, as part of a social policy – Category (10a) of Annex III – Reduced rate of VAT applicable to renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied – National legislation applying a reduced rate of VAT to supplies of services of installing ‘energy-saving materials’ and supplies of such materials
Citations:
C-161/14, [2015] EUECJ C-161/14, ECLI:EU:C:2015:355
Links:
Statutes:
Jurisdiction:
European
VAT
Updated: 30 November 2022; Ref: scu.547693