Council Implementing Regulation (EU) No. 282/2011 was adopted by the Council of the European Union on 15 March 2011. This was mainly because the terms and wording of Directive 2006/112/EC (hereinafter "VAT Directive") have been inconclusive in some cases. The Regulation provided new implementing measures for the VAT Directive. Especially due to the amendment of the VAT Directive itself and the consistent case-law of the European Court of Justice, the former Implementing Regulation (EC) No. 1777/2005 had to be recast and clarified in certain aspects. This Implementing Regulation became effective on 1 July 2011 and does not have to be transported into national legislation of the individual member states of the European Union (unlike a directive) and thus is directly applicable. Related and previous measures Directives A directive is a binding act of general application as a legal instrument of the European institutions addressed to the Member States to implement their policies, cf. Article 288 of the Treaty on the Functioning of the European Union (TFEU). To apply direct effect in national law the directive has to be transposed by the Member States. Council Directive 77/388/EEC of 17 May 1977 Aims at the harmonization of the laws of the Member States relating to turnover taxes and creates a common system of value added tax as a uniform basis of assessment. Council Directive 2006/112/EC of 28 November 2006 Aims at the harmonization of the laws of the Member States relating to turnover taxes and creates a common system of value added tax as a uniform basis of assessment. This Directive replaces Directive 77/388/EEC. Council Directive 2008/8/EC of 12 February 2008 Amends Directive 2006/112/EC regarding the place of supply of services. Regulations Regulations are normative acts defined by Article 288 TFEU. They have general application and are directly applicable in all Member States. Council Regulation (EC) No. 1777/2005 of 17 October 2005 Lays down implementing measures for Directive 77/388/EEC on the common system of value added tax. Was amended by Implementing Directive (EU) No. 282/2011. Commission Regulation (EC) No. 520/2009 of 17 June 2009 Adopted on the issue of import licenses for applications lodged during the first seven days of June 2009 under the tariff quota opened by Regulation (EC) No. 1399/2007 for sausages and certain meat products originating in Switzerland covering changes to the place of supply and service. Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 Lays down