Judgment_paragraph 29 · "Varna Holideis" EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-364/17)

29A joint reading of Articles 184 and 185(1) of the VAT Directive reveals that, where an adjustment proves to be necessary because of the change in one of the factors used to determine the amount to be deducted, the amount of that adjustment must be calculated in such a way that the final amount to be deducted corresponds to that to which the taxable person would have been entitled if that change had been initially taken into account (judgment of 22 February 2018, T‑2, C‑396/16, EU:C:2018:109, paragraph 27).