18A preliminary point to note is that, as Directive 2006/112 entered into force on 1 January 2007, its provisions are applicable only to the transactions at issue in the main proceedings that were carried out after that date. The provisions of the Sixth Directive must be applied to the transactions carried out before that date. In order to answer the questions referred, it is not necessary to distinguish between the provisions of those directives as their purport must be regarded as essentially identical for the purposes of the interpretation that the Court will be required to give in the present case.
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