The Directive and the Conduct of the Undertakings or Individuals Research Paper

The Directive and the Conduct of the Undertakings or Individuals - Research Paper Example In â€Å"Pretore di salo v unknown †, it was held that a directive cannot, of either independently or itself of a â€Å"national law perused by a Member Nation for its execution which has the impact of aggravating or deciding the accountability in criminal law of individuals who function in infringement of the provisions of such a ruling† .† The above constitute as an incompatible with fundamental needs of legal certainty; individuals must be able to bank upon their national law. It is to be noted that no obligation can be imposed upon individuals if a directive has not implemented in a Member Nation. This connotes that where a Member Nation is yet to implement an EC directive, for instance, a specific environmental tax, it cannot legally levy the environmental tax directly in its region on the footing of such a directive. This also connotes that there is a choice for an individual: where national law is silent as about the directive, individuals may bank upon, by selecting the best alternative which is suitable to them, either, on the contrary provision of national law or on a directly applicable directive provision. Thus, in such cases, individuals are entitled to go for â€Å"provision shopping. â€Å" This can be regarded as a one -way vertical impact of directives due to an inherent outcome. However, there is a possibility that the directive may have some negative impacts on taxpayers. National courts and authorities are needed to construe national law in such a manner that it confers with specific Community Law, particularly where directives have not or ambiguously or not correctly been integrated into national law.