It has not implemented on the VAT fraud directive, the Emissions Trading System Directive nor the Common Charger Directive.

There are 26 member states which have not yet notified full transposition measures for 11 EU directives in the fields of justice, internal market and SMEs, taxation and customs, health, climate, home affairs, and financial services.

Member states concerned now have two months to reply to the letters of formal notice and complete their transposition, or the Commission may decide to issue an opinion.