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Case C-680/23, Modexel: Judgment of the Court (Eighth Chamber) of 5 December 2024 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal – Portugal) – Modexel – Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – First paragraph of Article 183 – Rules governing the exercise of the right of deduction – Carrying forward excess VAT – Concept of following period – Refund of excess VAT – Cessation of economic activity)
ECLI:EU:UNKNOWN:62023CA0680
62023CA0680
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Official Journal of the European Union
C series
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C/2025/517
(Case C-680/23,
Modexel)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - First paragraph of Article 183 - Rules governing the exercise of the right of deduction - Carrying forward excess VAT - Concept of ‘following period’ - Refund of excess VAT - Cessation of economic activity)
(C/2025/517)
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
Operative part of the judgment
The first paragraph of Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as not precluding national legislation which provides that, where a taxable person ceases economic activity, that person may not carry excess value added tax, declared at the time of that cessation of activity, forward to a following period and may recover that amount only by requesting a refund within 12 months from the date on which that activity ceased, provided that the principles of equivalence and effectiveness are observed.
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ELI: http://data.europa.eu/eli/C/2025/517/oj
ISSN 1977-091X (electronic edition)
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(*1) OJ C C/2024/1245.
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