Disparities in implementing Internal Market directives in Europe

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13 Jan 2004

A Study by the European Commission has found "big disparities between Member States in implementing and applying rules" for the European Internal Market.

The Commission reported that 131 Directives (around 8.5% of Internal Market Directives) have still not been implemented into national law in every Member State, though the deadlines agreed by the Member States themselves when they adopted the Directives have passed (often by more than two years). The Regulation requiring all EU-listed companies to prepare their consolidated financial statements in accordance with International Financial Reporting Standards from 2005 is part of the Commission's Internal Market Strategy.

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