Judgment_paragraph 25 · Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas (C-532/16)

25As a preliminary point, it should be recalled that Article 184 of the VAT Directive sets out the obligation to adjust the initial deduction where it is higher or lower than that to which the taxable person was entitled. Article 185(1) of the VAT Directive further provides that that obligation applies, in particular, when, after the VAT return is made, some change occurs in the factors used to determine the amount to be deducted. Paragraph 2 of that article lists the situations in which, by way of derogation, no adjustment is to be made. Under Article 186 of that directive, Member States are required to lay down the detailed rules for applying Articles 184 and 185 of the VAT Directive.