Conceição Gamito and Nídia Rebelo wrote an article for the magazine "Highlights & Insights on European Taxation", published by the prestigious Wolters Kluwer.
The lawyers analyse the judgment of the Court of Justice of the European Union (CJEU) in the HPA – "Construções case" (Case C-433/22) that opposed HPA - Construções S.A to the Portuguese Tax and Customs Authority. Additionally, they analyse the judgement´s contribution to clarifying the VAT treatment of services relating to the renovation and repair of private dwellings and the conditions for applying the reduced rate.
- This article is available here.
