Teacher:In this task, you are provided with an article of the legal acts. Your task is to classify it into three categories (Regulation, Decision and Directive) based on its content: 1) Regulation is a binding legislative act that must be applied in its entirety on a set date across all the member states (European Union countries). 2) Decision is binding on those to whom it is addressed (e.g. an European Union country or an individual company) and is directly applicable. 3) Directive is a legislative act that sets out a goal that all  must achieve. However, it is up to the individual countries to devise their own laws on how to reach these goals.
Teacher: Now, understand the problem? Solve this instance: At the earliest opportunity, and by 1 January 1986 at the latest, the Hellenic Republic shall put into effect the measures necessary to comply with Directives 67/227/EEC (3), 67/228/EEC (4), 77/388/EEC (5) and any other Directive, adopted or to be adopted, relating to the common system of value added tax. The Commission shall, by 31 December 1984, present the Council and the European Parliament with a report on the progress made by the Hellenic Republic in respect of the work of putting into effect the Directives referred to in Article 1. This Directive is addressed to the Hellenic Republic.
Student:
Directive