Autoridade Tributária e Aduaneira. Extra condition on application reduced VAT rate to renovation and repairing of private dwellings. Court of Justice

Judgment of the Court of Justice in the case Autoridade Tributária e Aduaneira. Point 2 of Annex IV to Council Directive 2006/112/EC must be interpreted as not precluding national legislation which provides for the application of a reduced rate of VAT to services relating to the renovation and repair of private dwellings on condition that the dwellings concerned are actually used for residential purposes at the time when those works are carried out.