Five Member States have not yet implemented the Directive regarding simplified reporting and documentation requirements in case of mergers and divisions. Also the Commission asks to United Kingdom to implement those parts of the Directive it has so far failed to. If the Commission does not receive a satisfactory reply within two months, it may refer the matter to the Court of Justice.

The European Commission acted to ensure that five Member States (Cyprus, Italy, Romania, Slovenia and Spain) implement the Directive regarding simplified rules on mergers and divisions. The deadline for implementing the rules in question was 30 June 2011. In addition, the Commission has also requested the United Kingdom to implement those parts of the Directive it has so far failed to. The Directive was published in the Official Journal of the EU in October 2009.

The 2009/109/EU Directive has as main aim to reduce the administrative burdens on European public limited liability companies in the area of mergers and divisions by reducing reporting requirements of companies, reducing double reporting where reporting requirements also result from other EU rules; and introducing the possibility for companies to use the Internet and electronic mail in order to publish the draft terms of a merger or division and to provide shareholders with the documentation required.

Companies cannot reap the benefits of the reduced administrative burdens achieved by the Directive, if the Directive is not fully implemented in all Member States. National authorities have two months to reply satisfactorily. Otherwise, the Commission may refer the matter to the Court of Justice.