European Commission Sends Letters of Formal Notice to Several EU Member States for Failing to Fully Transpose DAC8 and DAC9

As noted in its January 2025 infringements package, the European Commission has sent letters of formal notice to 12 Member States for failing to fully transpose Directive (EU) 2023/2226 (DAC8), regarding exchange of information on crypto-assets, and to 10 Member States for failing to fully transpose Directive (EU) 2025/872 (DAC9), regarding exchange of information on GloBE Information Returns (referred to as Top-up Tax Information Returns in the Directive).

---

Letters of formal notice

…