Judgment_paragraph 25 · Rusedespred OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-138/12)

25Secondly, as regards the refund of VAT invoiced in error, it should be noted that Directive 2006/112 does not contain any provisions relating to the adjustment, by the issuer of the invoice, of VAT that has been invoiced improperly and that, in those circumstances, it is in principle for the Member States to lay down the conditions in which improperly invoiced VAT may be adjusted (see, to that effect, Case C-454/98 Schmeink & Cofreth and Strobel [2000] ECR I-6973, paragraphs 48 and 49, and Stadeco, paragraph 35).