Member States which, at 1 January 1978, exempted the transactions listed in Annex X, Part B, may continue to exempt those transactions, in accordance with the conditions applying in the Member State concerned on that date.
Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 1 · Derogations for States which were members of the Community on 1 January 1978 › Article 371
Article 371
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