Judgment_paragraph 46 · Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-153/11)

46It should be added that, in the absence of fraud or abuse, and subject to any adjustments which may be made in accordance with the conditions laid down by the VAT Directive, the right of deduction, once it has arisen, is retained (see, to that effect, Case C-400/98 Breitsohl [2000] ECR I-4321, paragraph 41, and Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraph 84).