On Thursday 25 January, the European Commission announced that it had sent letters of formal notice to Member States that had not communicated national measures transposing directives for which the transposition deadline had recently expired. 26 Member States have not yet communicated measures for the full transposition of 11 European directives.
The Member States concerned are:
- 26 Member States (all except Denmark) for the EU Emissions Trading System;
- 21 Member States (Belgium, Bulgaria, the Czech Republic, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia and Finland) for the directive on credit servicers and credit purchasers;
- 17 Member States (Belgium, Bulgaria, Estonia, Spain, France, Croatia, Cyprus, Latvia, Lithuania, Luxembourg, the Netherlands, Poland, Romania, Slovenia, Slovakia, Finland and Sweden) for the new rules to attract highly qualified workers to the EU;
- 17 Member States (Belgium, Bulgaria, the Czech Republic, Germany, Estonia, Greece, Spain, Luxembourg, Latvia, Hungary, Malta, Poland, Portugal, Romania, Slovenia, Slovakia and Finland) on the protection of injured parties in the event of insurer insolvency (motor insurance);
- 15 Member States (Belgium, Germany, Ireland, Greece, Spain, Croatia, Italy, Cyprus, Latvia, Luxembourg, the Netherlands, Austria, Poland, Portugal and Finland) for the common charger;
- 9 Member States (Estonia, Greece, Spain, Cyprus, Latvia, Lithuania, Malta, Poland and Portugal) for the directive introducing a minimum effective tax rate of 15% for multinational companies operating in EU Member States;
- Belgium, Cyprus, Luxembourg and Slovakia for the new rules on the registration of agricultural plant species and vegetables;
- Ireland, Cyprus and Romania for the directive dealing with the requirements applicable to payment service providers in the fight against VAT fraud;
- Estonia and Poland on the protection of whistleblowers;
- Germany and Poland on strengthening joint tax audits between Member States on transactions carried out on digital platforms.
The Member States concerned have two months to respond to the letters of formal notice and complete transposition. Failing that, the Commission may decide to issue reasoned opinions.
See details: https://aeur.eu/f/al7 (Original version in Frency by Camille-Cerise Gessant)