74Consequently, any act, whether regulatory or another type of act, may, in principle, directly concern an individual and thus directly affect its legal situation, irrespective of whether it entails implementing measures, including, in the case of a directive, transposing measures. Accordingly, in a case where the directive in question has such effects, the fact that measures transposing that directive have been adopted or have yet to be adopted is not, in itself, relevant since they do not call into question the direct nature of the connection between that directive and its effects, provided that that directive does not leave any discretion to the Member States as to the imposition of those effects on that individual. That latter condition is the subject of the assessment of the second part of the first ground of appeal.
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