The European Commission is taking action against 27 Member States for not communicating how they have incorporated eleven EU directives into national law. These directives cover areas such as the environment, financial stability, justice, taxation, and transport. The Commission has sent formal notices to these countries, giving them two months to respond and complete the transposition. If they fail to do so, the Commission may issue a reasoned opinion. The infringement procedures include failure to transport the Directive on the special VAT scheme for small enterprises and Ireland has been included on the list.