The Commission is sending a formal letter to the 26 Member States that have not yet notified the full transposition of the 11 EU directives in the fields of justice, internal market and SMEs, taxation and customs, health, climate, home affairs and financial services. Member States now have two months to respond to official letters and complete transposition. Otherwise, the commission may decide to issue a reasoned opinion and initiate infringement proceedings.
Protection of whistleblowers: Directive on the protection of whistleblowers
Directive (EU) 2019/1937 provides for the protection of those who report violations of Union law. According to the directive, member states must ensure that all private sector legal entities with 50 or more employees create reporting structures within the institution. This provision had to be implemented by 17 December 2021.
For medium-sized companies (50-249 employees), Member States had an additional two years to transpose the EU rules. So far, Estonia and Poland have not announced any measures to transpose the directive and on 15 February 2023 the Commission decided to sue Estonia and Poland at the European Court of Justice. Furthermore, none of the Member States have announced national measures relating to medium-sized enterprises.
Corporate taxation: set a minimum effective tax rate of 15% for multinational companies operating in EU member states
Directive (EU) 2022/2523, which entered into force on 1 January 2024, established a minimum effective tax rate of 15% for multinational companies operating in EU member states. The directive increases tax fairness and stability in the EU and globally and reduces the incentive for companies to shift profits to low-tax countries. Today the Commission is sending an official letter to Estonia, Greece, Spain, Cyprus, Latvia, Lithuania, Malta, Poland and Portugal, as they did not notify their national measures transposing the Directive by the deadline (31 December 2023).
EU Emissions Trading System: Member States adopt agreed rules to strengthen and expand EU emissions trading
The revision of the EU Emissions Trading System Directive (EU) 2023/959 and the aviation emission rules (Directive (EU) 2023/958) entered into force in May 2023. The changes strengthen the existing rules, extend the emissions trading system to maritime transport and apply CO2 taxation to new economic sectors.
The new rules will also establish a Social Fund for Climate Action, financed by Hong Kong revenues, to ensure a fair transition for all. Currently, 26 Member States (Belgium, Bulgaria, Czech Republic, Germany, Estonia, Ireland, Greece, Spain, France, Croatia, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Finland and Sweden) announced the complete transposition of the new provisions of Directive (EU) 2023/958 and Directive (EU) 2023/959 into national law by the deadline of 31 December 2023.
Legal migration: new rules to attract highly skilled workers to the EU
Directive (EU) 2021/1883 establishes the conditions of entry and residence for highly qualified third-country nationals coming to live and work in the EU. To bring highly skilled workers into the EU, rules have been introduced that include more flexible admission conditions, greater rights and the possibility to work and move more easily between different EU member states. The Commission is sending official letters to Belgium, Bulgaria, Estonia, Spain, France, Croatia, Cyprus, Latvia, Lithuania, Luxembourg, the Netherlands, Poland, Romania, Slovenia, Slovakia, Finland and Sweden, as they have not notified national measures to the Commission to implement the Directive by the deadline set for 18 November 2023.
Motor insurance directive: protection of victims in the event of insolvency of the insurer
Directive (EU) 2021/2118 aims to strengthen the protection of victims of road accidents across the EU. To this end, the scope of protection is specified, verification of compulsory motor vehicle insurance is simplified and a mechanism for paying compensation to victims in the event of insolvency of the responsible insurer is established. Member States had to adopt the necessary provisions to comply with this Directive by 23 December 2023. Belgium, Bulgaria, Czech Republic, Germany, Estonia, Greece, Spain, Luxembourg, Latvia, Hungary, Malta, Poland, Portugal, Romania, Slovenia, Slovakia and Finland were not informed 23 by the Commission of the full transposition of the Directive by December 2023.
Directive on credit servicers and credit purchasers: ensuring the transparency of contracts and consumer protection
Directive (EU) 2021/2167 creates a well-functioning EU secondary market for non-performing loans by establishing rules for the authorization and supervision of credit purchasers and credit servicers and harmonized criteria allowing credit servicers to market loans impaired cross-border. The Non-Performing Loans Directive provides protective measures to strengthen consumer protection. This ensures that the transfer of creditor rights does not alter the original contractual obligation between the parties and that consumers can rely on the same protection against the loan purchaser that they might have had against the original creditor.
The directive also establishes other measures to protect consumers, such as the refinancing of the credit contract, the deferral of payment of debt installments, the modification of the interest rate or its partial cancellation. Member States had to adopt and publish measures transposing the NPL Directive into national law by 29 December 2023. Belgium, Bulgaria, Czech Republic, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, The Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia and Finland did not notify the complete transposition of these articles by the deadline.
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2024-01-25 13:55:22
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