64As a preliminary point, it must be observed that the Member States are not obliged to transpose that criterion literally into their national law (see, by analogy, as regards Article 4(5) of the Sixth Directive, judgment of 17 October 1989, Commune di Carpaneto Piacentino and Others, 231/87 and 129/88, EU:C:1989:381, paragraph 23).
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