Judgment of the Court (Eighth Chamber) of 5 December 2024.#Modexel – Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira.#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal.#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.#Case C-680/23.