The Commission has addressed formal requests under the EC Treaty infringements procedure to Belgium and the United Kingdom requiring them to communicate the measures that are aimed at implementing the Commission Directive 2005/81/EC amending the Directive on the transparency of financial relations between Member States and public undertakings.  

Member States were required to implement the Directive in national law by 19 December 2006. The requests take the form of "reasoned opinions", the second step in infringement procedures under Article 226 EC Treaty. Belgium and the UK now have two months to notify to the Commission the measures they have taken to implement the Directive. Failing this, the Commission may refer them to the European Court of Justice (ECJ).