Judgment_paragraph 61 · VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v X BV and Nobel Biocare Nederland BV (C-144/13, C-154/13, C-160/13)

61The VAT Directive, by virtue of Article 370 thereof, authorised the Member States to retain certain provisions of their national legislation predating that directive which would, without that authorisation, be incompatible with that directive (see, to that effect, judgments in Idéal tourisme, C‑36/99, EU:C:2000:405, paragraph 38, and in Eurodental, EU:C:2006:763, paragraph 51).