Judgment_paragraph 57 · FIRIN OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-107/13)

57In those circumstances, and without prejudice to the right of the taxable person to obtain from its supplier, through the appropriate national legal remedies, a refund of the payment made on account for a supply of goods which ultimately was not made, the fact that the VAT payable by that supplier has not itself been adjusted does not affect the right of the tax authority to obtain repayment of the VAT deducted by that taxable person on the basis of the payment made on account corresponding to such a supply.