CELEX:62021CA0218: Case C-218/21: Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Rates — Temporary provisions for particular labour-intensive services — Point 2 of Annex IV — Renovation and repairing of private dwellings — Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)