Complex sentence: In practice, with the exception of directives related to the common agricultural policy, directives are addressed to all member states, and specifies a date by which the states must have put the directive into effect.
Split into simpler sentences: In practice, with the exception of directives related to the common agricultural policy, the Union of member states, acting collectively. 'addresses' directives to all member states, and specifies a date by which the states must have put the directive into effect.