- The Court of Justice of the European Union ruled that Portugal is not violating EU law by denying a VAT refund to Modexel after it resumed activities, stating that Modexel cannot carry over excess VAT to future periods.
- Modexel, which ceased operations on February 28, 2015, owed €12,000 in VAT for the first quarter of 2015 and resumed activities on May 10, 2016, subsequently attempting to deduct this amount in its VAT return.
- The court emphasized that Modexel should have applied for a VAT refund within twelve months of ceasing its activities, while also noting that the principles of equivalence and effectiveness must still be respected.
Source: eutekne.info
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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