Judgment_paragraph 56 · E.ON Global Commodities SE v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală a Finanţelor Publice a Municipiului București — Serviciul de administrare a contribuabililor nerezidenţi (C-323/12)

56As regards, last, the enquiry raised by the referring court in its third question, it must be stated that, according to settled case‑law of the Court, whenever the provisions of a directive appear, so far as their subject-matter is concerned, to be unconditional and sufficiently precise, they may be relied on before the national courts by individuals against the State where the State has failed to transpose the directive into national law within the time-limit or has transposed it incorrectly (see Case C‑549/11 Orfey Balgaria [2012] ECR, paragraph 51 and case‑law cited). It is clear that the provisions examined above, in particular Articles 1, 3 and 4 of the Eighth Directive and Articles 171 and 195 of the VAT Directive, satisfy those conditions.