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Which of the following statements correctly describes a Directly Applicable Union Act (UA) in the context of EU budget and financial framework?
A
It is applicable only after being transposed by national laws.
B
It can be directly applied in all EU member states and does not require national ratification.
C
It is a recommendation from the European Commission for budget allocation to EU institutions.
D
It requires a unanimous vote in the Council of the EU to be adopted.
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