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Case C-680/23, Modexel: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal (Portugal) lodged on 14 November 2023 — Modexel — Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira
ECLI:EU:UNKNOWN:62023CN0680
62023CN0680
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Official Journal of the European Union
EN
Series C
C/2024/1245
12.2.2024
(Case C-680/23, Modexel)
(C/2024/1245)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Modexel — Consultores e Serviços SA
Defendant: Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira
Questions referred
1.Must the expression ‘the following period’ in Article 183 of the VAT Directive (1) be interpreted as referring literally to the period which immediately follows in the calendar year?
2.If the answer to question 1 is in the negative, where an undertaking ceases its activity and subsequently recommences that activity, with a period of 15 months having elapsed between those two points in time, is that undertaking entitled to deduct the amount of the excess which it carried forward when it ceased its activity in the first assessment that it files after recommencing its activity?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
ELI: http://data.europa.eu/eli/C/2024/1245/oj
ISSN 1977-091X (electronic edition)
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Language of the case: Portuguese.