29In that regard, it is clear from Article 413 of the VAT Directive that it entered into force on 1 January 2007. As regards the time limits for transposition, recital 66 of that directive states that ‘the obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive change as compared with the earlier Directives’ and that ‘the obligation to transpose into national law the provisions which are unchanged arises under the earlier Directives’.
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