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New version applies from 01/06/2016. 70 provisions change. Later versions: 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Recital 31 changes in this version: compare with the current text.

Recital 31

Recital 31

(31)During the transitional period, certain derogations concerning the number and the level of rates should be possible.

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