26The Commission submits, primarily, that, by virtue of its ratio legis, Article 115 of Directive 2006/112, which corresponds to Article 28(2)(d) of the Sixth Directive, as amended by Directive 92/77/EEC of 19 October 1992 (OJ 1992 L 316, p. 1), is addressed only to the Member States which formed part of the European Community when Directive 92/77 was adopted, and authorises them, by derogation, to maintain the reduced VAT rates, provided that those rates were applicable in those Member States at 1 January 1991 (see, to that effect, Case C-267/99 Adam [2001] ECR I-7467, paragraph 34).
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