Translate the following English sentence to French:
"It has an obvious target, namely the Union' s institutions and the Member States, when they transpose the provisions of Community law into their respective national legal systems. It is also clear who the beneficiaries of this will be."
Elle poursuit un objectif clair : il incombe par la suite aux institutions de l'Union et aux États membres de la transposer dans les dispositions juridiques internes des règles de droit communautaire.