36That said, since, as is apparent from the answer to the first two questions, the Member States are under an obligation to provide for an adjustment or refund of VAT invoiced and paid in error to a taxable person who has a right to deduct VAT paid in that manner where, in particular, there is no risk of a loss of tax revenue for the Member State concerned, and since such a refund of a VAT claim can, in view of its nature, be compared to an excess of VAT as provided for in Article 183 of the VAT Directive, it is appropriate, in a situation such as that at issue in the main proceedings, to refer to the latter provision.
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