Deductions made on the basis of such provisional proportions shall be adjusted when the final proportion is fixed during the following year.

5 Chapter 4 of Title X, entitled ‘Rules governing exercise of the right of deduction’, comprises Articles 178 to 183 of the VAT Directive.

The Finnish Government takes the view that the possibility of adjusting deductions in accordance with Article 20 of the Sixth Directive is not to be regarded as mandatory, on a number of grounds.