EC Directives: do they need more than 'direct' and 'indirect' effects to have full efficacy? - Intertax View EC Directives: do they need more than 'direct' and 'indirect' effects to have full efficacy? by - Intertax EC Directives: do they need more than 'direct' and 'indirect' effects to have full efficacy? 20 5 Intertax