31Article 187 of Directive 2006/112 is applicable in cases of adjustment of deductions, such as that at issue in the main proceedings, in which goods the use of which is not eligible for deduction are then put to a use which is so eligible (order of 5 June 2014, Gmina Międzyzdroje, C‑500/13, EU:C:2014:1750, paragraph 23 and the case-law cited).
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