consider the need to allow for a transitional period of no longer than 12 months in order to allow adjustments in Member States where this is necessary on the basis of rates previously imposed.
machnamh a dhéanamh ar a riachtanaí atá idirthréimhse nach faide ná 12 mhí ionas gur féidir na coigeartuithe a dhéanamh i mBallstáit inar gá sin ar bhonn na rátaí a forchuireadh roimhe sin.