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European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive — Orbitax Tax News & Alerts

On 31 January 2007, the European Commission announced that it had formally requested Belgium to transpose into national law the Directive 2005/19/EC amending the Metger Directive 90/434/EEC and to communicate the national implementing measures. The request takes the form of a reasoned opinion (second step of the infringement procedure under Art. 226 of the EC Treaty). If the relevant national legislation is not amended in order to comply with the reasoned opinion, the Commission may decide to refer the matter to the European Court of Justice.

The deadline for transposing the second part of the provisions of Directive 2005/19/EC expired on 1 January 2007. Art. 2 of Directive 2005/19/EC stipulates the obligation of Member States to communicate in due time to the Commission the measures adopted at national level in order to implement the provisions of the Directive. This reasoned opinion is issued, since the Commission has not received a response to its letter of formal notice.