Opinion of Advocate General Kokott delivered on 19 December 2013.#FIRIN OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Common system of value added tax — Deduction of input tax paid — Payments made on account — Refusal to allow the deduction — Fraud — Adjustment of the deduction in the case where the taxable transaction is not carried out — Conditions.#Case C‑107/13.

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