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Guidelines for the national legislator
             Although Article 288 TFUE leaves Member States a margin of dis-
             cretion as to the choice of form and means designed to achieve the
             aim pursued by a directive, Member States must transpose directives
             taking into consideration the following circumstances.

             Taking account of the principle of legal security, transposition of di-
             rectives must be carried out in acts of a binding character. It is not ac-
             ceptable to transpose directives by issuing administrative instructions
             or guidelines. The principle of legal security requires Member States
             to make sure that individuals have clarity with regard to the rights and
             obligations resulting from the directive.

             “It should be remembered, in that regard, that according to the consistent
             case-law of the Court, each Member State must implement directives in a
             manner which fully meets the requirement of legal certainty and must con-
             sequently transpose their terms into national law as binding provisions”. 25
             Existing administrative practice or adjusting such practice for the pur-
             pose of transposition of the directive is not sufÞcient:

             “It is therefore essential in this regard that each Member State should
             implement the directives in question in a way which fully meets the
             requirements of clarity and certainty in legal situations which directives
             seek for the beneÞt of manufacturers established in other Member States.
             Mere administrative practices, which by their nature can be changed as
             and when the authorities please and which are not publicized widely
             enough cannot in these circumstances be regarded as a proper fulÞlment
             of the obligation imposed by Article 189 [currently Article 288 TFEU]
             on Member States to which the directives are addressed”. 26

             In certain circumstances transposition of directives can be ensured by
             the so called legal context, i.e. the legislation already in force in the
             Member State, provided that the existing legal context guarantees full
             achievement of the goal set out in the directive.

             “…it must be recalled that it is settled law that transposing a directive


             25 Commission v Kingdom of Belgium (Case 239/85) [1986] ECR 3645.
             26  Commission v Kingdom of Belgium (Case 102/79) [1980] ECR 1473.


             26
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