38Furthermore, in order to give a useful answer to the referring court as to the determination of the person liable for VAT in the circumstances at issue in the main proceedings, it must be recalled that 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, to that effect, judgments of 6 February 2014, E.ON Global Commodities, C‑323/12, EU:C:2014:53, paragraph 56 and the case-law cited, and of 15 May 2014, Almos Agrárkülkereskedelmi, C‑337/13, EU:C:2014:328, paragraph 31 and the case-law cited). The Court has also held that a provision of EU law is unconditional where it sets forth an obligation which is not qualified by any condition, or subject, in its implementation or effects, to the taking of any measure either by the institutions of the European Union or by the Member States (judgment of 15 May 2014, Almos Agrárkülkereskedelmi, C‑337/13, EU:C:2014:328, paragraph 32 and the case-law cited).
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