28By contrast, Article 186 of the VAT Directive expressly makes Member States responsible for defining the conditions for such adjustments, by providing that they are to lay down the detailed rules for applying Articles 184 and 185 of the VAT Directive (see, to that effect, judgment of 11 April 2018, SEB bankas, C‑532/16, EU:C:2018:228, paragraph 27).
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