27It points out that the Republic of Poland was not a Member State when Directive 92/77 was adopted and that the Act of Accession does not state that that Member State is entitled to benefit from the transitional provisions laid down in Articles 114 and 115 of Directive 2006/112 (see, by analogy, Case C-169/00 Commission v Finland [2002] ECR I-2433, paragraph 30).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.