Judgment_paragraph 58 · FIRIN OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-107/13)

58In the light of the foregoing, the answer to the questions referred is that Articles 65, 90(1), 168(a), 185(1) and 193 of Directive 2006/112 must be interpreted as requiring that the deduction of VAT made by the recipient of an invoice drawn up with a view to a payment being made on account in relation to the supply of goods be adjusted where, in circumstances such as those in the main proceedings, that supply is ultimately not made, even if the supplier remains liable for that tax and has not refunded the payment made on account.