Commission Delegated Directive (EU) 2022/2100 setting out the non-tobacco flavour ban on heated tobacco products (HTPs) across the European Union became applicable in the 27 EU member states on 23rd October 2023.
The EU requirement to transpose a directive in order for it to be directly applicable raises one major question: what happens with member states that have not transposed a directive?
This report seeks to answer the question of whether, when, and under which circumstances a directive can be enforced in a member state that has not transposed the directive. Additionally, the report also examines the consequences for a member state of not having incorporated a directive.
