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.

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Table of contents

  1. Executive summary
  2. Introduction
  3. Understanding EU enforcement
  4. Types of legal relationships
  5. CJEU vs defaulting  member states

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