The judgment in the case of Autoridade Tributária e Aduaneira v DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA C-218/21 was delivered by the CJEU on 5 May 2022. The matter at issue related to the rate of VAT applicable to the lift repair and maintenance services carried out by DSR in 2007. DSR is a company that produces lifts, hoists and conveyor belts, and it also provides lift repair and maintenance services. DSR applied a reduced rate of VAT to the lift refitting and repair services that it supplied and invoiced the materials at the standard rate. However, the tax authority found that it had applied the reduced rate incorrectly.