25Although the fact that the legislature substantially extended the scope of the permitted derogations suggests that it intended to allow the Member States a wide margin of discretion (see Case C-144/94 Italittica [1995] ECR I-3653, paragraph 15), that does not allow the inference that a Member State has a discretion to establish a time at which the VAT becomes chargeable other than one of those specified in points (a), (b) and (c) of Article 66 of the VAT Directive.
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