27In that regard, it should be made clear that Articles 184 and 185 of the VAT Directive set out, in general, the conditions under which the national tax authorities must require initially deducted VAT to be adjusted but do not provide for the manner in which such adjustments are to be made (judgment of 11 April 2018, SEB bankas, C‑532/16, EU:C:2018:228, paragraph 26).
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