In "Grad v Finanzamt Traunstein", a case involving VAT, the ECJ ruled that a decision "could" be directly effective, as they imposed an obligation to achieve a required result. As the ECJ held in "Becker", another case involving VAT, "wherever the provisions of a directive appear...to be unconditional and sufficiently precise, those provisions may, in the absence of implementing measures adopted within the prescribed period, be relied upon as against any national provision which is incompatible with the directive or insofar as the provisions define rights which individuals are able to assert against the State."