07/06/2018 (Agence Europe) – On Thursday 7 June, the European Commission sent reasoned opinions to Greece, Ireland, Luxembourg, Romania and Cyprus for failure to abide by the obligation to notify the full transposition of the fifth directive on administrative cooperation, which introduces access for the national tax administrations to the beneficial owners of trust and shell companies (see EUROPE 11683). These five countries have two months to act, or risk being referred to the Court of...