- The case is titled Modexel and has the reference number C-680/23.
- The application initiating proceedings was lodged on 14/11/2023.
- The question referred for a preliminary ruling comes from the Tribunal Administrativo e Fiscal do Funchal in Portugal.
- The subject-matter of the case is taxation, specifically value added tax.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.