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Finance

Transposition status - Country by Country Reporting Directive

Summary

Amendments to Directive
Transposition deadline

22 June 2023

Full transposition status

27 Member States

Full transposition measures communicated by all Member States

Commission’s enforcement action

Infringement proceedings are pending against 5 Member States.

Infringement procedures launched by the Commission:

Due to the lack or delay of the notification of national transposition measures or their incompleteness, an infringement proceeding for non-communication of the national transposition measures is pending against:

  • Cyprus
  • Estonia
  • Italy
  • Netherlands
  • Slovenia

Additional information

More information
Latest update

20 December 2024