26In addition, it is apparent from the Court’s case-law that Article 183 of the VAT Directive cannot be interpreted as necessarily precluding national legislation which lays down detailed rules for the refund of excess VAT combining the two methods of refunding excess VAT provided for in Article 183, namely carrying forward to the following period and refund of that excess, or which provides for it to be carried forward not to the following tax period but over several tax periods, provided that they comply with the limits laid down in Article 252(2) of the VAT Directive (see, to that effect, judgment of 12 May 2011, Enel Maritsa Iztok 3, C‑107/10, EU:C:2011:298, paragraphs 47 to 49).
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