30Just as the second subparagraph of Article 17(6) of the Sixth Directive which preceded it, the second paragraph of Article 176 of the VAT Directive contains a standstill clause, which provides, in particular, for the retention by States acceding to the European Union, of national exclusions from the right to deduct VAT which were applicable before the date of their accession, until such time as the Council has adopted the provisions envisaged by the first paragraph of Article 176, which it has failed to do (see, to that effect, judgments of 15 April 2010, X Holding and Oracle Nederland, C‑538/08 and C‑33/09, EU:C:2010:192, paragraph 38 and the case-law cited, and of 18 July 2013, AES-3C Maritza East 1, C‑124/12, EU:C:2013:488, paragraphs 43 and 44).
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