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are not bound to regulate any matter in the area covered by regulations.
                 Notwithstanding direct application of regulations, their application is
                 often impossible without adoption of national legal acts such as assign-
                 ment of competent authority for supervision, decision-making or appli-
                 cation of other tasks necessary for efÞcient implementation of the pro-
                 visions of the regulation as far as it is precisely regulated by the national
                 legislation. Moreover, Member States should deÞne sanctions for non-
                 conformity with the provisions of the regulations, in the case where the
                 regulations are binding (obligation of the Member States to efÞciently
                 apply the EU law). It is often necessary that the Member States harmo-
                 nise national provisions with the regulations or adopt legal acts in the
                 areas covered by the regulations or to the references made. When adopt-
                 ing legal acts that ensure efÞcient application of provisions of the regu-
                 lations on national level, a Member State may, by exception, incorporate
                 parts thereof in the manner necessary to ensure internal consistency and
                 harmonisation of the legal act text so that the act is clear as much as pos-
                 sible for the persons it is addressed. In the areas covered by regulations,
                 Member States are not allowed to make selective and partial application
                 of provisions of the regulations, meaning that Member States may not
                 adopt acts that are not in compliance with the content of the regulations
                 or incorporate the essence of the regulation even when this is made lit-
                 erally. The signiÞcance of the above theoretical issues is rather limited
                 during the pre-accession period appropriately to the requirements of any
                 national legal system, since autonomy and sovereignty of the national
                 legal system, in principle, does not permit direct application of the pro-
                 visions coming from the sources of a “foreign” legal system. Pending
                 the accession, regulations are to be transposed in the same manner as
                 directives. During the process of transposition one should pay atten-
                 tion to systematic approach and appropriately change the concept when
                 granted membership in order to avoid double regulation (importance of
                 the Statement on the Approximation and correlation tables).

                 In order to ensure consistency of the legal system of the Republic of
                 Macedonia,  following  the  accession  of  the  Republic  of  Macedonia
                 in the European Union, national legal acts in which EU regulations
                 have been transposed need to contain provisions to establish that those
                 provisions cease to have effect upon the accession of the Republic of
                 Macedonia in the European Union, or that those provisions will have


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