30Articles 86 and 144 of the VAT Directive correspond to Article 11.B(3) and Article 14(1)(i) of Sixth Directive 77/388 respectively, so that the obligation to transpose stems from the earlier directives. The latter provisions were inserted into Sixth Directive 77/388 by Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388 with a view to the abolition of fiscal frontiers (OJ 1991 L 376, p. 1), Article 3(1) of which set 1 January 1993 as the deadline for the transposition of those provisions.
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