translate English to French: Likewise the Tribunal Supremo held that the Directive referred only to "provisions" and that the Spanish VAT Act, although in force only on 1 January 1986, when Spain actually acceded to the Communities, had 30
Real Decreto 2028/1985, de 30 de octubre, por le que se aprueba el Reglamento del Impuesto sobre el Valor Añadido (BOE 31-X-1985).