Judgment_paragraph 27 · Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas (C-532/16)

27By contrast, Article 186 of the VAT Directive expressly makes Member States responsible for defining the conditions for such adjustments. It is only so far as concerns capital goods and, consequently, in a particular situation, that Articles 187 to 189 of the VAT Directive provide for certain detailed rules for the adjustment of VAT deductions.