How does a regulation differ from a directive in EU law?

In the context of EU law, a regulation is a legal act that is binding and directly applicable across all Member States without the need for national transposition. This means that once a regulation is enacted by the EU, it comes into force immediately and must be followed as is by all EU countries, ensuring uniform application of the law throughout the Union.

This characteristic distinguishes regulations from directives, which require Member States to achieve a certain result while allowing them the flexibility to determine the means of doing so. Unlike regulations, directives are not directly applicable and need to be incorporated into national law, which can lead to variations in how they are implemented across different countries.

Therefore, the accuracy of the selected option is based on the fundamental nature of regulations in EU law, affirming their binding and directly applicable status, setting them apart from other legislative forms like directives.