41It should be noted, at the outset, that Article 115 of Directive 2006/112 is a transitional provision and was initially introduced into the Sixth Directive as Article 28(2)(d) by Directive 92/77 which, by derogation, authorises the Member States, which were required to adapt their VAT systems to the harmonised number and level of VAT rates, to maintain the reduced rates of VAT which they applied to certain goods and services provided that those rates were applicable in those Member States at 1 January 1991. As it is a case of derogating and transitional arrangements, Article 115 of Directive 2006/112 must be strictly interpreted (see, by analogy, Case C-462/05 Commission v Portugal [2008] ECR I-4183, paragraph 54).
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