29Those derogations include the second paragraph of Article 176 of the VAT Directive — which is in essence identical to the second subparagraph of Article 17(6) of the Sixth Directive — the adoption of which did not affect the case-law relating to the interpretation of the second subparagraph of Article 17(6) of the Sixth Directive (see, to that effect, judgment of 30 September 2010, Oasis East, C‑395/09, EU:C:2010:570, paragraphs 17 and 27).
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