In Ratti, the ECJ gave the rationale for the vertical direct effect rule that the member state cannot rely on its own failure as against a citizen. How does this fit with the imposition of a directive directly upon citizens by the state?
I don't think there's any case law specifically ruling this out, because it's never, as far as I'm aware, come up.
Note by analogy that the duty of consistent interpretation only applies "upwards". Kolpinghuis Nijmegen [1987] ECR 3969