For the purposes of applying Articles 187 and 188, Member States may take the following measures:

1. (a)

   define the concept of capital goods;

2. (b)

   specify the amount of the VAT which is to be taken into consideration for adjustment;

3. (c)

   adopt any measures needed to ensure that adjustment does not give rise to any unjustified advantage;

4. (d)

   permit administrative simplifications.