Judgment_paragraph 42 · Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas (C-532/16)

42Furthermore, the Court has held, with regard to the provisions of the Sixth Directive, which are substantively identical to those of the VAT Directive (judgment of 30 September 2010, Uszodaépítő, C‑392/09, EU:C:2010:569, paragraph 31), that the adjustment mechanism provided for by the Sixth Directive is applicable only where there is a right of deduction (see, to that effect, judgment of 30 March 2006, Uudenkaupungin kaupunki, C‑184/04, EU:C:2006:214, paragraph 37).